- 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) | 0.32 | 27.32 | 0.05 | -94.05 | 13.75 | -26.59 | 227.19 | -4.19 | 0.00 | 0 | 614.55 | 114.02 | 564.29 | 135.7 |
| 2022 (9) | 0.25 | 6.82 | 0.84 | 0 | 18.73 | 17.14 | 237.12 | 471.37 | 0.00 | 0 | 287.14 | -25.34 | 239.41 | -29.59 |
| 2021 (8) | 0.23 | -28.65 | 0 | 0 | 15.99 | 19.78 | 41.50 | -56.57 | 0.00 | 0 | 384.60 | -9.32 | 340.01 | -10.02 |
| 2020 (7) | 0.32 | 48.29 | 0 | 0 | 13.35 | 13.42 | 95.56 | 8.93 | 0.00 | 0 | 424.15 | 19.28 | 377.87 | 19.12 |
| 2019 (6) | 0.22 | -10.4 | 0 | 0 | 11.77 | -22.0 | 87.73 | -98.33 | 0.00 | 0 | 355.59 | 10.09 | 317.23 | 11.17 |
| 2018 (5) | 0.24 | -8.26 | 0 | 0 | 15.09 | -14.07 | 5243.37 | 223.11 | 0.00 | 0 | 323.00 | 4.42 | 285.36 | 2.88 |
| 2017 (4) | 0.27 | -14.37 | 0.09 | 50.0 | 17.56 | -13.71 | 1622.79 | -51.63 | 0.00 | 0 | 309.32 | 12.49 | 277.37 | 11.0 |
| 2016 (3) | 0.31 | 5.03 | 0.06 | 500.0 | 20.35 | -6.09 | 3354.86 | -97.35 | 0.00 | 0 | 274.97 | -6.64 | 249.88 | -1.96 |
| 2015 (2) | 0.30 | -11.56 | 0.01 | 0 | 21.67 | -14.42 | 126732.00 | 25894.71 | 0.00 | 0 | 294.54 | 15.38 | 254.88 | 14.4 |
| 2014 (1) | 0.33 | 4.33 | 0 | 0 | 25.32 | 8.72 | 487.53 | -79.79 | 0.00 | 0 | 255.27 | -7.27 | 222.79 | -7.81 |
| 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) | 0.32 | 91.26 | 27.32 | 0.05 | 0.0 | -94.05 | 190.22 | -14.39 | -25.11 | 0.00 | 0 | 0 | 614.55 | 41.46 | 114.02 | 564.29 | 51.43 | 135.7 |
| 23Q3 (19) | 0.16 | -37.21 | -31.74 | 0.05 | -93.33 | 0.0 | 222.19 | 111.15 | -11.43 | 0.00 | 0 | 0 | 434.44 | 64.49 | 28.94 | 372.63 | 63.01 | 31.62 |
| 23Q2 (18) | 0.26 | -13.32 | -7.51 | 0.75 | 0.0 | 1400.0 | 105.23 | -71.29 | -54.47 | 0.00 | 0 | 0 | 264.12 | 14.79 | -8.47 | 228.59 | 17.01 | -7.96 |
| 23Q1 (17) | 0.30 | 22.31 | 25.66 | 0.75 | -10.71 | 1400.0 | 366.48 | 44.28 | 71.76 | 0.00 | 0 | 0 | 230.09 | -19.87 | -34.65 | 195.36 | -18.4 | -36.67 |
| 22Q4 (16) | 0.25 | 2.53 | 6.82 | 0.84 | 1580.0 | 0 | 254.01 | 1.26 | 325.33 | 0.00 | 0 | 0 | 287.14 | -14.78 | -25.34 | 239.41 | -15.44 | -29.59 |
| 22Q3 (15) | 0.24 | -14.92 | -26.39 | 0.05 | 0.0 | 0 | 250.85 | 8.54 | 367.22 | 0.00 | 0 | 0 | 336.94 | 16.76 | -11.16 | 283.11 | 13.99 | -15.29 |
| 22Q2 (14) | 0.28 | 17.77 | -11.95 | 0.05 | 0.0 | 0 | 231.11 | 8.31 | 665.01 | 0.00 | 0 | 0 | 288.57 | -18.05 | -25.55 | 248.36 | -19.49 | -27.03 |
| 22Q1 (13) | 0.24 | 3.97 | -22.87 | 0.05 | 0 | 0 | 213.37 | 257.28 | 697.05 | 0.00 | 0 | 0 | 352.11 | -8.45 | -19.03 | 308.48 | -9.27 | -19.73 |
| 21Q4 (12) | 0.23 | -29.35 | -28.65 | 0 | 0 | 0 | 59.72 | 11.23 | 57.57 | 0.00 | 0 | 0 | 384.60 | 1.41 | -9.32 | 340.01 | 1.73 | -10.02 |
| 21Q3 (11) | 0.33 | 1.77 | 45.62 | 0 | 0 | 0 | 53.69 | 77.72 | -66.33 | 0.00 | 0 | 0 | 379.26 | -2.15 | 14.58 | 334.22 | -1.8 | 15.46 |
| 21Q2 (10) | 0.32 | 3.17 | 13.82 | 0 | 0 | 0 | 30.21 | 12.85 | -87.43 | 0.00 | 0 | 0 | 387.60 | -10.87 | 54.31 | 340.34 | -11.44 | 51.77 |
| 21Q1 (9) | 0.31 | -3.82 | 48.31 | 0 | 0 | 0 | 26.77 | -29.37 | -59.62 | 0.00 | 0 | 0 | 434.85 | 2.52 | 16.94 | 384.32 | 1.71 | 14.68 |
| 20Q4 (8) | 0.32 | 44.2 | 48.29 | 0 | 0 | 0 | 37.90 | -76.23 | -25.36 | 0.00 | 0 | 0 | 424.15 | 28.14 | 19.28 | 377.87 | 30.53 | 19.12 |
| 20Q3 (7) | 0.23 | -20.46 | 5.14 | 0 | 0 | 0 | 159.47 | -33.65 | 8.23 | 0.00 | 0 | 0 | 331.00 | 31.77 | -11.89 | 289.48 | 29.09 | -15.36 |
| 20Q2 (6) | 0.28 | 34.44 | 8.89 | 0 | 0 | 0 | 240.35 | 262.57 | 317.35 | 0.00 | 0 | 0 | 251.19 | -32.45 | -17.39 | 224.24 | -33.09 | -19.29 |
| 20Q1 (5) | 0.21 | -3.84 | -10.35 | 0 | 0 | 0 | 66.29 | 30.54 | -29.89 | 0.00 | 0 | 0 | 371.85 | 4.57 | 5.33 | 335.12 | 5.64 | 4.99 |
| 19Q4 (4) | 0.22 | 2.24 | 0.0 | 0 | 0 | 0.0 | 50.78 | -65.54 | 0.0 | 0.00 | 0 | 0.0 | 355.59 | -5.35 | 0.0 | 317.23 | -7.25 | 0.0 |
| 19Q3 (3) | 0.21 | -17.62 | 0.0 | 0 | 0 | 0.0 | 147.35 | 155.86 | 0.0 | 0.00 | 0 | 0.0 | 375.67 | 23.55 | 0.0 | 342.01 | 23.1 | 0.0 |
| 19Q2 (2) | 0.26 | 10.69 | 0.0 | 0 | 0 | 0.0 | 57.59 | -39.09 | 0.0 | 0.00 | 0 | 0.0 | 304.06 | -13.88 | 0.0 | 277.82 | -12.96 | 0.0 |
| 19Q1 (1) | 0.23 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 94.55 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 353.05 | 0.0 | 0.0 | 319.19 | 0.0 | 0.0 |
