- 金融負債: 需要支付利息, 會造成財務負擔
- 償債能力良好的公司 - 利息保障倍數大於5倍和長期銀行借款占稅後淨利比小於2
- 如果負債比異常增加, 要找出背後的原因
- 避開負債比超過0.7, 流動比低於100的公司, 除了這些產業: 金融業、租賃業、電字零件通路業、先收後付(像超商等)、流動比高且應收帳款品質好、偽高負債公司
| 負債比 YoY | 金融負債 YoY | 營收淨額 YoY | 利息保障倍數 YoY | 長期銀行借款占稅後淨利比 YoY | 流動比 YoY | 速動比 YoY | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (10) | 0.45 | 7.47 | 0 | 0 | 12.05 | -46.42 | 15.59 | -72.67 | 0.00 | 0 | 261.74 | -28.95 | 158.27 | -42.24 |
| 2022 (9) | 0.42 | 16.69 | 0 | 0 | 22.49 | -13.63 | 57.05 | -96.05 | 0.00 | 0 | 368.39 | 82.37 | 274.01 | 95.67 |
| 2021 (8) | 0.36 | 22.42 | 0.8 | 0 | 26.04 | 72.91 | 1444.96 | 133.14 | 0.00 | 0 | 202.00 | -20.67 | 140.04 | -29.41 |
| 2020 (7) | 0.29 | 31.45 | 0 | 0 | 15.06 | 45.93 | 619.78 | 284.07 | 0.00 | 0 | 254.62 | -32.34 | 198.38 | -38.36 |
| 2019 (6) | 0.22 | -14.18 | 0 | 0 | 10.32 | -46.42 | 161.37 | -95.42 | 0.00 | 0 | 376.31 | 20.38 | 321.84 | 19.67 |
| 2018 (5) | 0.26 | -2.82 | 0 | 0 | 19.26 | 3.16 | 3523.08 | 880.79 | 0.00 | 0 | 312.61 | 4.71 | 268.93 | 10.23 |
| 2017 (4) | 0.27 | -3.98 | 0 | 0 | 18.67 | -11.6 | 359.21 | 29.82 | 0.00 | 0 | 298.54 | 7.8 | 243.97 | 9.76 |
| 2016 (3) | 0.28 | 28.76 | 0.15 | 25.0 | 21.12 | 40.15 | 276.69 | -59.53 | 0.00 | 0 | 276.94 | -23.04 | 222.28 | -23.72 |
| 2015 (2) | 0.21 | -20.93 | 0.12 | -66.67 | 15.07 | -0.86 | 683.73 | -25.66 | 0.00 | 0 | 359.86 | 20.17 | 291.40 | 21.89 |
| 2014 (1) | 0.27 | 38.67 | 0.36 | 1100.0 | 15.2 | 35.84 | 919.73 | 1797.92 | 0.00 | 0 | 299.47 | -28.61 | 239.07 | -31.88 |
| 負債比 QoQ YoY | 金融負債 QoQ YoY | 利息保障倍數 QoQ YoY | 長期銀行借款占稅後淨利比 QoQ YoY | 流動比 QoQ YoY | 速動比 QoQ YoY | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q4 (20) | 0.45 | 14.7 | 7.47 | 0 | 0 | 0 | 24.40 | 74.79 | 143.27 | 0.00 | 0 | 0 | 261.74 | -34.48 | -28.95 | 158.27 | -45.13 | -42.24 |
| 23Q3 (19) | 0.39 | -9.97 | -8.75 | 0 | 0 | 0 | 13.96 | -17.0 | -77.61 | 0.00 | 0 | 0 | 399.48 | 26.01 | 11.72 | 288.42 | 20.51 | 7.79 |
| 23Q2 (18) | 0.43 | 18.98 | -11.61 | 0 | 0 | 0 | 16.82 | 186.05 | -74.54 | 0.00 | 0 | 0 | 317.01 | -33.85 | 14.54 | 239.34 | -31.61 | 7.96 |
| 23Q1 (17) | 0.36 | -12.52 | -15.9 | 0 | 0 | 0 | 5.88 | -41.38 | -95.03 | 0.00 | 0 | 0 | 479.24 | 30.09 | 37.1 | 349.97 | 27.72 | 30.03 |
| 22Q4 (16) | 0.42 | -2.62 | 16.69 | 0 | 0 | -100.0 | 10.03 | -83.91 | -98.29 | 0.00 | 0 | 0 | 368.39 | 3.02 | 82.37 | 274.01 | 2.4 | 95.67 |
| 22Q3 (15) | 0.43 | -12.8 | 39.19 | 0 | 0 | -100.0 | 62.35 | -5.62 | -96.92 | 0.00 | 0 | 0 | 357.58 | 29.19 | 45.75 | 267.58 | 20.7 | 39.93 |
| 22Q2 (14) | 0.49 | 13.22 | 38.54 | 0 | 0 | 0 | 66.06 | -44.17 | -96.48 | 0.00 | 0 | 0 | 276.78 | -20.82 | 29.1 | 221.69 | -17.63 | 38.12 |
| 22Q1 (13) | 0.43 | 21.37 | 37.7 | 0 | -100.0 | 0 | 118.32 | -79.81 | -91.85 | 0.00 | 0 | 0 | 349.56 | 73.05 | 52.11 | 269.15 | 92.2 | 62.86 |
| 21Q4 (12) | 0.36 | 16.16 | 22.42 | 0.8 | 1233.33 | 0 | 586.06 | -71.07 | 15.55 | 0.00 | 0 | 0 | 202.00 | -17.66 | -20.67 | 140.04 | -26.77 | -29.41 |
| 21Q3 (11) | 0.31 | -13.2 | 16.95 | 0.06 | 0 | 0 | 2025.69 | 8.07 | 106.11 | 0.00 | 0 | 0 | 245.33 | 14.43 | -17.48 | 191.23 | 19.14 | -20.41 |
| 21Q2 (10) | 0.35 | 12.54 | 10.7 | 0 | 0 | 0 | 1874.48 | 29.17 | 178.58 | 0.00 | 0 | 0 | 214.40 | -6.7 | -13.3 | 160.51 | -2.87 | -19.02 |
| 21Q1 (9) | 0.31 | 7.9 | 40.94 | 0 | 0 | 0 | 1451.12 | 186.12 | 329.81 | 0.00 | 0 | 0 | 229.80 | -9.75 | -39.31 | 165.26 | -16.7 | -46.76 |
| 20Q4 (8) | 0.29 | 10.97 | 31.45 | 0 | 0 | 0 | 507.17 | -48.4 | 712.45 | 0.00 | 0 | 0 | 254.62 | -14.35 | -32.34 | 198.38 | -17.43 | -38.36 |
| 20Q3 (7) | 0.26 | -17.84 | 18.14 | 0 | 0 | 0 | 982.82 | 46.06 | 273.11 | 0.00 | 0 | 0 | 297.28 | 20.22 | -22.28 | 240.26 | 21.21 | -26.75 |
| 20Q2 (6) | 0.32 | 43.27 | -1.02 | 0 | 0 | 0 | 672.87 | 99.3 | 208.36 | 0.00 | 0 | 0 | 247.29 | -34.69 | -2.62 | 198.21 | -36.15 | -9.52 |
| 20Q1 (5) | 0.22 | 0.63 | 1.09 | 0 | 0 | -100.0 | 337.62 | 507.7 | 49.52 | 0.00 | 0 | 0 | 378.63 | 0.62 | -2.8 | 310.41 | -3.55 | -6.21 |
| 19Q4 (4) | 0.22 | -0.27 | 0.0 | 0 | 0 | 0.0 | -82.81 | -131.44 | 0.0 | 0.00 | 0 | 0.0 | 376.31 | -1.62 | 0.0 | 321.84 | -1.88 | 0.0 |
| 19Q3 (3) | 0.22 | -31.16 | 0.0 | 0 | 0 | 0.0 | 263.41 | 20.71 | 0.0 | 0.00 | 0 | 0.0 | 382.50 | 50.63 | 0.0 | 328.00 | 49.73 | 0.0 |
| 19Q2 (2) | 0.32 | 46.33 | 0.0 | 0 | -100.0 | 0.0 | 218.21 | -3.36 | 0.0 | 0.00 | 0 | 0.0 | 253.94 | -34.81 | 0.0 | 219.06 | -33.81 | 0.0 |
| 19Q1 (1) | 0.22 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 225.80 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 389.53 | 0.0 | 0.0 | 330.97 | 0.0 | 0.0 |
