- 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) | 0.35 | 11.31 | 1.0 | 0 | 49.62 | 14.36 | 61.19 | -61.95 | 0.00 | 0 | 236.32 | -11.72 | 196.30 | -8.68 |
| 2022 (9) | 0.31 | 2.92 | 0 | 0 | 43.39 | 12.21 | 160.83 | 37.87 | 0.00 | 0 | 267.70 | -5.61 | 214.96 | 1.22 |
| 2021 (8) | 0.30 | -13.53 | 0.01 | -99.84 | 38.67 | 7.93 | 116.65 | 130.12 | 0.00 | 0 | 283.60 | 11.39 | 212.37 | -1.93 |
| 2020 (7) | 0.35 | 29.35 | 6.07 | 441.96 | 35.83 | -0.72 | 50.69 | 17.01 | 0.00 | 0 | 254.61 | -24.01 | 216.56 | -18.97 |
| 2019 (6) | 0.27 | -17.47 | 1.12 | -74.94 | 36.09 | 3.53 | 43.32 | -50.76 | 0.00 | 0 | 335.05 | 25.35 | 267.26 | 23.5 |
| 2018 (5) | 0.33 | 19.28 | 4.47 | 54.14 | 34.86 | -15.7 | 87.98 | -84.24 | 0.00 | 0 | 267.30 | -14.75 | 216.41 | 20.74 |
| 2017 (4) | 0.28 | 1.28 | 2.9 | 0 | 41.35 | -16.48 | 558.26 | -99.77 | 0.00 | 0 | 313.53 | -1.38 | 179.24 | -26.55 |
| 2016 (3) | 0.27 | 5.89 | 0 | 0 | 49.51 | -3.51 | 244413.00 | 206.9 | 0.00 | 0 | 317.92 | -2.66 | 244.02 | -2.49 |
| 2015 (2) | 0.26 | 0.31 | 0 | 0 | 51.31 | 10.65 | 79640.20 | 121025.78 | 0.00 | 0 | 326.62 | -2.21 | 250.24 | 1.24 |
| 2014 (1) | 0.26 | -16.51 | 0 | 0 | 46.37 | 3.64 | 65.75 | 190.16 | 0.00 | 0 | 333.99 | 22.79 | 247.17 | 17.25 |
| 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) | 0.35 | -5.26 | 11.31 | 1.0 | -62.26 | 0 | 36.05 | -3.99 | -51.59 | 0.00 | 0 | 0 | 236.32 | 6.9 | -11.72 | 196.30 | 8.06 | -8.68 |
| 23Q3 (19) | 0.37 | 9.44 | 11.19 | 2.65 | 0 | 26.19 | 37.55 | -94.45 | -83.79 | 0.00 | 0 | 0 | 221.06 | -1.45 | -13.33 | 181.66 | -1.54 | -9.91 |
| 23Q2 (18) | 0.34 | -6.88 | -6.49 | 0 | 0 | 0 | 677.13 | 42.41 | 190.79 | 0.00 | 0 | 0 | 224.32 | -2.18 | -3.0 | 184.51 | -3.19 | 5.95 |
| 23Q1 (17) | 0.36 | 15.3 | -3.0 | 0 | 0 | 0 | 475.48 | 538.49 | 464.84 | 0.00 | 0 | 0 | 229.32 | -14.34 | 2.36 | 190.59 | -11.34 | 13.65 |
| 22Q4 (16) | 0.31 | -5.37 | 2.92 | 0 | -100.0 | -100.0 | 74.47 | -67.85 | -59.27 | 0.00 | 0 | 0 | 267.70 | 4.96 | -5.61 | 214.96 | 6.61 | 1.22 |
| 22Q3 (15) | 0.33 | -7.97 | 2.09 | 2.1 | 0 | 0 | 231.65 | -0.52 | 38.78 | 0.00 | 0 | 0 | 255.05 | 10.29 | -4.89 | 201.64 | 15.79 | -2.08 |
| 22Q2 (14) | 0.36 | -3.4 | -0.33 | 0 | 0 | 0 | 232.86 | 176.62 | 36.04 | 0.00 | 0 | 0 | 231.26 | 3.22 | -4.86 | 174.15 | 3.85 | -10.88 |
| 22Q1 (13) | 0.37 | 22.34 | 2.25 | 0 | -100.0 | -100.0 | 84.18 | -53.96 | 89.55 | 0.00 | 0 | 0 | 224.04 | -21.0 | -8.4 | 167.70 | -21.03 | -17.26 |
| 21Q4 (12) | 0.30 | -6.13 | -13.53 | 0.01 | 0 | -99.84 | 182.85 | 9.54 | 455.1 | 0.00 | 0 | 0 | 283.60 | 5.75 | 11.39 | 212.37 | 3.13 | -1.93 |
| 21Q3 (11) | 0.32 | -10.15 | -10.35 | 0 | 0 | -100.0 | 166.92 | -2.48 | 326.69 | 0.00 | 0 | 0 | 268.17 | 10.32 | 8.76 | 205.93 | 5.38 | 3.15 |
| 21Q2 (10) | 0.36 | -0.9 | -0.74 | 0 | -100.0 | -100.0 | 171.17 | 285.43 | 63.72 | 0.00 | 0 | 0 | 243.08 | -0.61 | -1.04 | 195.41 | -3.59 | 0.78 |
| 21Q1 (9) | 0.36 | 3.46 | 10.71 | 1.07 | -82.37 | -4.46 | 44.41 | 34.82 | 13.93 | 0.00 | 0 | 0 | 244.58 | -3.94 | -9.81 | 202.68 | -6.41 | -5.78 |
| 20Q4 (8) | 0.35 | -2.68 | 29.35 | 6.07 | 0.0 | 441.96 | 32.94 | -15.8 | 56.48 | 0.00 | 0 | 0 | 254.61 | 3.26 | -24.01 | 216.56 | 8.48 | -18.97 |
| 20Q3 (7) | 0.36 | -0.52 | 21.9 | 6.07 | 156.12 | 389.52 | 39.12 | -62.58 | -42.96 | 0.00 | 0 | -100.0 | 246.57 | 0.38 | -21.55 | 199.64 | 2.96 | -20.25 |
| 20Q2 (6) | 0.36 | 10.53 | 10.63 | 2.37 | 111.61 | 16.18 | 104.55 | 168.21 | 141.4 | 0.00 | 0 | -100.0 | 245.63 | -9.42 | -9.82 | 193.90 | -9.86 | -11.22 |
| 20Q1 (5) | 0.33 | 20.87 | 14.29 | 1.12 | 0.0 | -72.28 | 38.98 | 85.18 | 76.06 | 0.00 | 0 | -100.0 | 271.18 | -19.06 | -13.33 | 215.11 | -19.51 | -15.91 |
| 19Q4 (4) | 0.27 | -8.28 | 0.0 | 1.12 | -9.68 | 0.0 | 21.05 | -69.31 | 0.0 | 0.00 | -100.0 | 0.0 | 335.05 | 6.6 | 0.0 | 267.26 | 6.76 | 0.0 |
| 19Q3 (3) | 0.30 | -9.72 | 0.0 | 1.24 | -39.22 | 0.0 | 68.58 | 58.35 | 0.0 | 0.09 | -17.83 | 0.0 | 314.31 | 15.39 | 0.0 | 250.33 | 14.62 | 0.0 |
| 19Q2 (2) | 0.33 | 14.19 | 0.0 | 2.04 | -49.5 | 0.0 | 43.31 | 95.62 | 0.0 | 0.10 | -74.53 | 0.0 | 272.39 | -12.95 | 0.0 | 218.40 | -14.62 | 0.0 |
| 19Q1 (1) | 0.29 | 0.0 | 0.0 | 4.04 | 0.0 | 0.0 | 22.14 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 312.90 | 0.0 | 0.0 | 255.81 | 0.0 | 0.0 |
