- 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) | 0.13 | -12.56 | 0.1 | 0.0 | 3.03 | -48.64 | -840.28 | 0 | 0.00 | 0 | 518.00 | -3.74 | 471.76 | -2.54 |
| 2022 (9) | 0.14 | -25.84 | 0.1 | 0.0 | 5.9 | -21.33 | 261.47 | -74.21 | 0.00 | 0 | 538.14 | 30.04 | 484.05 | 34.71 |
| 2021 (8) | 0.20 | -9.33 | 0.1 | 0.0 | 7.5 | 0.67 | 1013.99 | -10.52 | 0.00 | 0 | 413.82 | 2.37 | 359.34 | -2.68 |
| 2020 (7) | 0.22 | -17.31 | 0.1 | 0.0 | 7.45 | -15.15 | 1133.19 | -24.69 | 0.00 | 0 | 404.25 | 17.39 | 369.22 | 17.89 |
| 2019 (6) | 0.26 | 30.56 | 0.1 | 0.0 | 8.78 | 19.29 | 1504.75 | 158.95 | 0.00 | 0 | 344.37 | -31.12 | 313.20 | -31.73 |
| 2018 (5) | 0.20 | -15.89 | 0.1 | -50.0 | 7.36 | -13.0 | 581.09 | -18.86 | 0.00 | 0 | 499.97 | 23.66 | 458.75 | 23.55 |
| 2017 (4) | 0.24 | -0.13 | 0.2 | 0.0 | 8.46 | 3.8 | 716.12 | 30.97 | 0.00 | 0 | 404.30 | 2.37 | 371.31 | 2.27 |
| 2016 (3) | 0.24 | -16.07 | 0.2 | 0.0 | 8.15 | -17.34 | 546.79 | -28.19 | 0.00 | 0 | 394.94 | 17.73 | 363.07 | 17.52 |
| 2015 (2) | 0.28 | -12.57 | 0.2 | 0.0 | 9.86 | -5.19 | 761.45 | -12.87 | 0.00 | 0 | 335.46 | 14.97 | 308.94 | 14.86 |
| 2014 (1) | 0.32 | 0.59 | 0.2 | 100.0 | 10.4 | 4.31 | 873.94 | 2.8 | 0.00 | 0 | 291.79 | 3.89 | 268.97 | 3.23 |
| 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) | 0.13 | -0.16 | -12.56 | 0.1 | 0.0 | 0.0 | -1034.47 | -25.53 | -646.1 | 0.00 | 0 | 0 | 518.00 | -3.84 | -3.74 | 471.76 | -2.81 | -2.54 |
| 23Q3 (19) | 0.13 | -37.02 | -24.28 | 0.1 | 0.0 | 0.0 | -824.05 | 14.33 | -320.05 | 0.00 | 0 | 0 | 538.66 | 60.68 | 12.99 | 485.42 | 58.81 | 14.63 |
| 23Q2 (18) | 0.20 | -2.56 | -22.44 | 0.1 | 0.0 | 0.0 | -961.88 | -86.33 | -2431.83 | 0.00 | 0 | 0 | 335.24 | 0.1 | 16.87 | 305.66 | 1.81 | 21.33 |
| 23Q1 (17) | 0.21 | 42.72 | -22.08 | 0.1 | 0.0 | 0.0 | -516.23 | -272.33 | -160.17 | 0.00 | 0 | 0 | 334.90 | -37.77 | 20.61 | 300.23 | -37.98 | 23.49 |
| 22Q4 (16) | 0.14 | -13.54 | -25.84 | 0.1 | 0.0 | 0.0 | -138.65 | -137.02 | -110.76 | 0.00 | 0 | 0 | 538.14 | 12.88 | 30.04 | 484.05 | 14.3 | 34.71 |
| 22Q3 (15) | 0.17 | -35.49 | -19.07 | 0.1 | 0.0 | 0.0 | 374.49 | 807.85 | -69.84 | 0.00 | 0 | 0 | 476.73 | 66.19 | 26.17 | 423.48 | 68.09 | 30.55 |
| 22Q2 (14) | 0.26 | -2.11 | -7.31 | 0.1 | 0.0 | 0.0 | 41.25 | -95.19 | -95.88 | 0.00 | 0 | 0 | 286.85 | 3.3 | 5.88 | 251.93 | 3.62 | 6.91 |
| 22Q1 (13) | 0.27 | 35.82 | -9.51 | 0.1 | 0.0 | 0.0 | 858.00 | -33.41 | 64.13 | 0.00 | 0 | 0 | 277.68 | -32.9 | 8.49 | 243.12 | -32.34 | 5.37 |
| 21Q4 (12) | 0.20 | -5.65 | -9.33 | 0.1 | 0.0 | 0.0 | 1288.48 | 3.77 | -18.01 | 0.00 | 0 | 0 | 413.82 | 9.52 | 2.37 | 359.34 | 10.78 | -2.68 |
| 21Q3 (11) | 0.21 | -26.11 | -2.17 | 0.1 | 0.0 | 0.0 | 1241.62 | 23.97 | 47.56 | 0.00 | 0 | 0 | 377.84 | 39.47 | -12.43 | 324.38 | 37.65 | -18.2 |
| 21Q2 (10) | 0.28 | -4.43 | -6.66 | 0.1 | 0.0 | 0.0 | 1001.53 | 91.58 | 30.77 | 0.00 | 0 | 0 | 270.91 | 5.85 | -2.42 | 235.65 | 2.14 | -8.33 |
| 21Q1 (9) | 0.29 | 36.1 | -6.47 | 0.1 | 0.0 | 0.0 | 522.77 | -66.74 | -61.06 | 0.00 | 0 | 0 | 255.94 | -36.69 | -4.5 | 230.72 | -37.51 | -6.54 |
| 20Q4 (8) | 0.22 | 1.79 | -17.31 | 0.1 | 0.0 | 0.0 | 1571.60 | 86.77 | -18.01 | 0.00 | 0 | 0 | 404.25 | -6.3 | 17.39 | 369.22 | -6.89 | 17.89 |
| 20Q3 (7) | 0.21 | -29.5 | -7.68 | 0.1 | 0.0 | 0.0 | 841.45 | 9.87 | -47.21 | 0.00 | 0 | 0 | 431.45 | 55.4 | 6.2 | 396.53 | 54.26 | 7.95 |
| 20Q2 (6) | 0.30 | -4.24 | 1.49 | 0.1 | 0.0 | 0.0 | 765.87 | -42.96 | -54.4 | 0.00 | 0 | 0 | 277.63 | 3.6 | -7.67 | 257.05 | 4.13 | -7.9 |
| 20Q1 (5) | 0.31 | 20.34 | 51.79 | 0.1 | 0.0 | 0.0 | 1342.61 | -29.95 | 62.59 | 0.00 | 0 | 0 | 267.99 | -22.18 | -44.07 | 246.86 | -21.18 | -44.15 |
| 19Q4 (4) | 0.26 | 13.65 | 0.0 | 0.1 | 0.0 | 0.0 | 1916.78 | 20.25 | 0.0 | 0.00 | 0 | 0.0 | 344.37 | -15.24 | 0.0 | 313.20 | -14.74 | 0.0 |
| 19Q3 (3) | 0.23 | -22.51 | 0.0 | 0.1 | 0.0 | 0.0 | 1594.06 | -5.09 | 0.0 | 0.00 | 0 | 0.0 | 406.28 | 35.12 | 0.0 | 367.34 | 31.62 | 0.0 |
| 19Q2 (2) | 0.30 | 43.22 | 0.0 | 0.1 | 0.0 | 0.0 | 1679.63 | 103.41 | 0.0 | 0.00 | 0 | 0.0 | 300.68 | -37.25 | 0.0 | 279.09 | -36.86 | 0.0 |
| 19Q1 (1) | 0.21 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 825.75 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 479.19 | 0.0 | 0.0 | 442.04 | 0.0 | 0.0 |
