- 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) | 0.33 | 11.99 | 0 | 0 | 13.42 | -4.62 | 124.48 | -34.49 | 0.00 | 0 | 315.69 | -7.48 | 292.57 | -10.15 |
| 2022 (9) | 0.29 | -14.1 | 0 | 0 | 14.07 | 8.23 | 190.03 | 46.29 | 0.00 | 0 | 341.21 | 14.35 | 325.61 | 15.39 |
| 2021 (8) | 0.34 | 0.38 | 0 | 0 | 13.0 | 14.94 | 129.90 | 83.63 | 0.00 | 0 | 298.39 | -2.89 | 282.18 | -2.4 |
| 2020 (7) | 0.34 | -6.76 | 0 | 0 | 11.31 | 17.94 | 70.74 | 12.52 | 0.00 | 0 | 307.26 | 9.57 | 289.12 | 9.3 |
| 2019 (6) | 0.37 | 27.15 | 0 | 0 | 9.59 | 12.96 | 62.87 | 0 | 0.00 | 0 | 280.42 | -13.43 | 264.52 | -13.2 |
| 2018 (5) | 0.29 | 13.11 | 0 | 0 | 8.49 | 7.88 | 0.00 | 0 | 0.00 | 0 | 323.93 | -6.87 | 304.76 | -3.72 |
| 2017 (4) | 0.25 | -12.74 | 0 | 0 | 7.87 | 9.31 | 192.07 | 0 | 0.00 | 0 | 347.81 | 24.06 | 316.53 | 21.51 |
| 2016 (3) | 0.29 | 4.86 | 0.3 | 0.0 | 7.2 | -13.25 | -115.93 | 0 | 0.00 | 0 | 280.35 | -5.96 | 260.50 | -7.31 |
| 2015 (2) | 0.28 | -38.1 | 0.3 | -90.26 | 8.3 | -4.05 | 21.57 | 358.94 | 0.00 | 0 | 298.11 | 64.54 | 281.05 | 61.58 |
| 2014 (1) | 0.45 | -5.0 | 3.08 | 0.98 | 8.65 | -8.85 | 4.70 | -43.78 | 0.00 | 0 | 181.18 | 8.99 | 173.94 | 8.9 |
| 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) | 0.33 | -7.17 | 11.99 | 0 | 0 | 0 | 121.06 | -5.0 | -39.28 | 0.00 | 0 | 0 | 315.69 | 6.02 | -7.48 | 292.57 | 8.61 | -10.15 |
| 23Q3 (19) | 0.35 | -20.77 | 19.53 | 0 | 0 | 0 | 127.43 | -15.22 | -41.72 | 0.00 | 0 | 0 | 297.77 | 37.27 | -13.01 | 269.37 | 31.97 | -17.09 |
| 23Q2 (18) | 0.45 | 0.54 | 0.99 | 0 | 0 | 0 | 150.30 | 41.85 | -16.03 | 0.00 | 0 | 0 | 216.92 | -0.87 | -1.49 | 204.11 | -1.1 | -3.23 |
| 23Q1 (17) | 0.44 | 51.45 | 40.4 | 0 | 0 | 0 | 105.96 | -46.86 | -37.92 | 0.00 | 0 | 0 | 218.82 | -35.87 | -32.39 | 206.38 | -36.62 | -33.0 |
| 22Q4 (16) | 0.29 | -0.91 | -14.1 | 0 | 0 | 0 | 199.38 | -8.82 | 11.17 | 0.00 | 0 | 0 | 341.21 | -0.32 | 14.35 | 325.61 | 0.22 | 15.39 |
| 22Q3 (15) | 0.30 | -33.06 | -21.27 | 0 | 0 | 0 | 218.67 | 22.16 | 25.57 | 0.00 | 0 | 0 | 342.31 | 55.45 | 23.74 | 324.89 | 54.03 | 27.5 |
| 22Q2 (14) | 0.44 | 39.77 | 23.89 | 0 | 0 | 0 | 179.00 | 4.87 | 72.91 | 0.00 | 0 | 0 | 220.20 | -31.97 | -24.52 | 210.93 | -31.53 | -23.12 |
| 22Q1 (13) | 0.32 | -7.34 | -6.88 | 0 | 0 | 0 | 170.68 | -4.83 | 161.34 | 0.00 | 0 | 0 | 323.67 | 8.47 | 3.36 | 308.05 | 9.17 | 5.59 |
| 21Q4 (12) | 0.34 | -9.19 | 0.38 | 0 | 0 | 0 | 179.34 | 2.99 | 301.12 | 0.00 | 0 | 0 | 298.39 | 7.86 | -2.89 | 282.18 | 10.74 | -2.4 |
| 21Q3 (11) | 0.38 | 5.34 | 9.8 | 0 | 0 | 0 | 174.14 | 68.22 | 67.6 | 0.00 | 0 | 0 | 276.64 | -5.17 | -6.78 | 254.82 | -7.12 | -7.92 |
| 21Q2 (10) | 0.36 | 5.06 | -15.39 | 0 | 0 | 0 | 103.52 | 58.51 | -4.63 | 0.00 | 0 | 0 | 291.72 | -6.85 | 25.38 | 274.35 | -5.96 | 25.27 |
| 21Q1 (9) | 0.34 | -0.12 | -1.16 | 0 | 0 | 0 | 65.31 | 46.07 | 115.26 | 0.00 | 0 | 0 | 313.16 | 1.92 | 3.49 | 291.74 | 0.91 | 3.3 |
| 20Q4 (8) | 0.34 | -0.67 | -6.76 | 0 | 0 | -100.0 | 44.71 | -56.97 | -27.43 | 0.00 | 0 | 0 | 307.26 | 3.54 | 9.57 | 289.12 | 4.47 | 9.3 |
| 20Q3 (7) | 0.34 | -18.82 | 7.36 | 0 | 0 | 0 | 103.90 | -4.27 | 31.25 | 0.00 | 0 | 0 | 296.75 | 27.55 | 2.87 | 276.74 | 26.37 | 3.78 |
| 20Q2 (6) | 0.42 | 22.72 | 13.76 | 0 | 0 | 0 | 108.54 | 257.75 | 39.14 | 0.00 | 0 | 0 | 232.66 | -23.11 | -3.85 | 219.00 | -22.46 | -3.83 |
| 20Q1 (5) | 0.34 | -5.78 | 18.16 | 0 | -100.0 | 0 | 30.34 | -50.75 | -7.5 | 0.00 | 0 | 0 | 302.59 | 7.91 | -5.29 | 282.43 | 6.77 | -4.76 |
| 19Q4 (4) | 0.37 | 14.37 | 0.0 | 1.05 | 0 | 0.0 | 61.61 | -22.17 | 0.0 | 0.00 | 0 | 0.0 | 280.42 | -2.79 | 0.0 | 264.52 | -0.81 | 0.0 |
| 19Q3 (3) | 0.32 | -13.98 | 0.0 | 0 | 0 | 0.0 | 79.16 | 1.47 | 0.0 | 0.00 | 0 | 0.0 | 288.46 | 19.21 | 0.0 | 266.67 | 17.1 | 0.0 |
| 19Q2 (2) | 0.37 | 27.46 | 0.0 | 0 | 0 | 0.0 | 78.01 | 137.84 | 0.0 | 0.00 | 0 | 0.0 | 241.97 | -24.27 | 0.0 | 227.73 | -23.21 | 0.0 |
| 19Q1 (1) | 0.29 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 32.80 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 319.50 | 0.0 | 0.0 | 296.55 | 0.0 | 0.0 |
