- 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) | 0.51 | 4.15 | 8.97 | 58.76 | 13.59 | -15.59 | 25.63 | -45.16 | 0.00 | 0 | 183.59 | -4.19 | 167.91 | 0.61 |
| 2022 (9) | 0.49 | 9.2 | 5.65 | 22.83 | 16.1 | 32.84 | 46.74 | -22.2 | 0.00 | 0 | 191.62 | -7.04 | 166.89 | -6.41 |
| 2021 (8) | 0.45 | 10.02 | 4.6 | 78.99 | 12.12 | 19.41 | 60.08 | 20.04 | 0.00 | 0 | 206.13 | -10.77 | 178.32 | -12.96 |
| 2020 (7) | 0.41 | 2.06 | 2.57 | -9.82 | 10.15 | 0.59 | 50.05 | -35.88 | 0.00 | 0 | 231.00 | -1.81 | 204.86 | -2.31 |
| 2019 (6) | 0.40 | -5.53 | 2.85 | 0.0 | 10.09 | -24.08 | 78.06 | 88.96 | 0.00 | 0 | 235.25 | 7.16 | 209.70 | 10.69 |
| 2018 (5) | 0.43 | 0.0 | 2.85 | -4.68 | 13.29 | -5.27 | 41.31 | 4.29 | 0.00 | 0 | 219.54 | 3.76 | 189.44 | 3.22 |
| 2017 (4) | 0.43 | 4.84 | 2.99 | 37.16 | 14.03 | -3.44 | 39.61 | -36.44 | 0.00 | 0 | 211.58 | -5.47 | 183.53 | -5.78 |
| 2016 (3) | 0.41 | 0.44 | 2.18 | -17.11 | 14.53 | 4.16 | 62.32 | 8.87 | 0.00 | 0 | 223.83 | 1.56 | 194.79 | 5.99 |
| 2015 (2) | 0.41 | 19.89 | 2.63 | 157.84 | 13.95 | 0.0 | 57.24 | -59.79 | 0.00 | 0 | 220.40 | -16.72 | 183.78 | -16.77 |
| 2014 (1) | 0.34 | 12.49 | 1.02 | 36.0 | 13.95 | -0.36 | 142.36 | -10.97 | 0.00 | 0 | 264.64 | -6.44 | 220.82 | 3.89 |
| 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) | 0.51 | -1.7 | 4.15 | 8.97 | 3.58 | 58.76 | 15.11 | -49.55 | -65.26 | 0.00 | 0 | 0 | 183.59 | 1.37 | -4.19 | 167.91 | 2.36 | 0.61 |
| 23Q3 (19) | 0.52 | -0.17 | 2.95 | 8.66 | 35.31 | 43.14 | 29.95 | -25.5 | -56.14 | 0.00 | 0 | 0 | 181.10 | 0.77 | -2.19 | 164.04 | 3.9 | 3.88 |
| 23Q2 (18) | 0.52 | 11.1 | 0.04 | 6.4 | 13.27 | 45.45 | 40.20 | 109.05 | 447.15 | 0.00 | 0 | 0 | 179.71 | -10.32 | 1.89 | 157.89 | -9.47 | 4.69 |
| 23Q1 (17) | 0.47 | -4.47 | 9.72 | 5.65 | 0.0 | 13.0 | 19.23 | -55.79 | -78.17 | 0.00 | 0 | 0 | 200.39 | 4.58 | -8.85 | 174.41 | 4.51 | -8.49 |
| 22Q4 (16) | 0.49 | -2.83 | 9.2 | 5.65 | -6.61 | 22.83 | 43.50 | -36.29 | 39.74 | 0.00 | 0 | 0 | 191.62 | 3.49 | -7.04 | 166.89 | 5.68 | -6.41 |
| 22Q3 (15) | 0.51 | -3.0 | 5.3 | 6.05 | 37.5 | 23.47 | 68.28 | 689.64 | -1.57 | 0.00 | 0 | 0 | 185.16 | 4.98 | -5.38 | 157.92 | 4.71 | -7.92 |
| 22Q2 (14) | 0.52 | 21.86 | 4.4 | 4.4 | -12.0 | -2.22 | -11.58 | -113.15 | -111.34 | 0.00 | 0 | 0 | 176.38 | -19.77 | -5.9 | 150.82 | -20.87 | -10.69 |
| 22Q1 (13) | 0.43 | -4.93 | -5.1 | 5.0 | 8.7 | 25.0 | 88.09 | 182.97 | 87.43 | 0.00 | 0 | 0 | 219.85 | 6.66 | 5.09 | 190.60 | 6.89 | 2.88 |
| 21Q4 (12) | 0.45 | -6.3 | 10.02 | 4.6 | -6.12 | 78.99 | 31.13 | -55.12 | -50.51 | 0.00 | 0 | 0 | 206.13 | 5.33 | -10.77 | 178.32 | 3.98 | -12.96 |
| 21Q3 (11) | 0.48 | -3.82 | 16.62 | 4.9 | 8.89 | 85.61 | 69.37 | -32.05 | 16.86 | 0.00 | 0 | 0 | 195.69 | 4.41 | -14.33 | 171.50 | 1.56 | -15.16 |
| 21Q2 (10) | 0.50 | 10.77 | -4.53 | 4.5 | 12.5 | -0.22 | 102.09 | 117.21 | 3.06 | 0.00 | 0 | 0 | 187.43 | -10.41 | 6.65 | 168.87 | -8.85 | 5.65 |
| 21Q1 (9) | 0.45 | 10.21 | 3.21 | 4.0 | 55.64 | 3.9 | 47.00 | -25.28 | 234.94 | 0.00 | 0 | 0 | 209.20 | -9.44 | -1.79 | 185.26 | -9.57 | -4.2 |
| 20Q4 (8) | 0.41 | -0.68 | 2.06 | 2.57 | -2.65 | -9.82 | 62.90 | 5.96 | 107.25 | 0.00 | 0 | 0 | 231.00 | 1.13 | -1.81 | 204.86 | 1.34 | -2.31 |
| 20Q3 (7) | 0.41 | -21.26 | 3.24 | 2.64 | -41.46 | -7.69 | 59.36 | -40.08 | -31.32 | 0.00 | 0 | 0 | 228.43 | 29.97 | -3.58 | 202.15 | 26.47 | -3.82 |
| 20Q2 (6) | 0.53 | 19.74 | 20.43 | 4.51 | 17.14 | 83.33 | 99.06 | 384.41 | 21.17 | 0.00 | 0 | 0 | 175.75 | -17.49 | -18.06 | 159.84 | -17.34 | -15.15 |
| 20Q1 (5) | 0.44 | 8.98 | 18.36 | 3.85 | 35.09 | 63.83 | -34.83 | -214.76 | -128.72 | 0.00 | 0 | 0 | 213.01 | -9.45 | -17.32 | 193.38 | -7.78 | -11.97 |
| 19Q4 (4) | 0.40 | 0.47 | 0.0 | 2.85 | -0.35 | 0.0 | 30.35 | -64.88 | 0.0 | 0.00 | 0 | 0.0 | 235.25 | -0.7 | 0.0 | 209.70 | -0.22 | 0.0 |
| 19Q3 (3) | 0.40 | -8.15 | 0.0 | 2.86 | 16.26 | 0.0 | 86.43 | 5.72 | 0.0 | 0.00 | 0 | 0.0 | 236.90 | 10.45 | 0.0 | 210.17 | 11.57 | 0.0 |
| 19Q2 (2) | 0.44 | 17.68 | 0.0 | 2.46 | 4.68 | 0.0 | 81.75 | -32.59 | 0.0 | 0.00 | 0 | 0.0 | 214.48 | -16.75 | 0.0 | 188.38 | -14.24 | 0.0 |
| 19Q1 (1) | 0.37 | 0.0 | 0.0 | 2.35 | 0.0 | 0.0 | 121.27 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 257.62 | 0.0 | 0.0 | 219.67 | 0.0 | 0.0 |
