- 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) | 0.12 | -41.47 | 0.96 | -91.12 | 51.06 | 77.17 | -20.14 | 0 | 0.00 | 0 | 1063.90 | 102.86 | 983.59 | 107.01 |
| 2022 (9) | 0.21 | -33.79 | 10.81 | 808.4 | 28.82 | 338.66 | -98.41 | 0 | 0.00 | 0 | 524.44 | 50.3 | 475.14 | 70.0 |
| 2021 (8) | 0.31 | 7.9 | 1.19 | -23.23 | 6.57 | 17.95 | -280.94 | 0 | 0.00 | 0 | 348.92 | -8.58 | 279.50 | -17.13 |
| 2020 (7) | 0.29 | 22.39 | 1.55 | 84.52 | 5.57 | 82.03 | -234.95 | 0 | 0.00 | 0 | 381.65 | -33.05 | 337.29 | -28.81 |
| 2019 (6) | 0.24 | 100.51 | 0.84 | -16.0 | 3.06 | 1076.92 | -111.02 | 0 | 0.00 | 0 | 570.02 | -38.22 | 473.76 | -46.96 |
| 2018 (5) | 0.12 | 105.72 | 1.0 | -5.66 | 0.26 | 550.0 | -655.87 | 0 | 0.00 | 0 | 922.71 | -66.66 | 893.23 | -67.01 |
| 2017 (4) | 0.06 | 13.81 | 1.06 | -5.36 | 0.04 | -20.0 | -496.04 | 0 | 0.00 | 0 | 2767.51 | -13.51 | 2707.91 | -14.57 |
| 2016 (3) | 0.05 | -84.97 | 1.12 | -5.08 | 0.05 | -58.33 | -446.28 | 0 | 0.00 | 0 | 3199.91 | 1217.54 | 3169.61 | 1282.66 |
| 2015 (2) | 0.34 | 194.07 | 1.18 | 4.42 | 0.12 | -7.69 | -448.05 | 0 | 0.00 | 0 | 242.87 | -83.52 | 229.24 | -83.59 |
| 2014 (1) | 0.11 | 224.93 | 1.13 | 0 | 0.13 | -81.94 | -856.39 | 0 | 0.00 | 0 | 1474.04 | -40.67 | 1397.36 | -40.29 |
| 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) | 0.12 | 7.98 | -41.47 | 0.96 | -2.04 | -91.12 | -34.53 | -169.69 | 39.85 | 0.54 | 63.75 | 0 | 1063.90 | -3.06 | 102.86 | 983.59 | -2.67 | 107.01 |
| 23Q3 (19) | 0.11 | 31.32 | -58.44 | 0.98 | -59.0 | -14.78 | 49.55 | 570.11 | 134.98 | 0.33 | 0 | 0 | 1097.51 | -23.75 | 136.94 | 1010.58 | -24.96 | 172.48 |
| 23Q2 (18) | 0.09 | -67.82 | -63.51 | 2.39 | -90.38 | 102.54 | -10.54 | 72.81 | 89.32 | 0.00 | 0 | 0 | 1439.31 | 290.08 | 147.69 | 1346.71 | 306.57 | 181.53 |
| 23Q1 (17) | 0.27 | 28.26 | -2.87 | 24.84 | 129.79 | 2041.38 | -38.76 | 32.49 | 83.19 | 0.00 | 0 | 0 | 368.98 | -29.64 | -17.28 | 331.24 | -30.29 | 1.3 |
| 22Q4 (16) | 0.21 | -23.32 | -33.79 | 10.81 | 840.0 | 808.4 | -57.41 | 59.47 | 84.34 | 0.00 | 0 | 0 | 524.44 | 13.22 | 50.3 | 475.14 | 28.11 | 70.0 |
| 22Q3 (15) | 0.27 | 15.29 | -39.09 | 1.15 | -2.54 | -12.88 | -141.65 | -43.5 | 51.72 | 0.00 | 0 | 0 | 463.21 | -20.29 | 121.13 | 370.88 | -22.47 | 170.4 |
| 22Q2 (14) | 0.24 | -14.34 | -33.63 | 1.18 | 1.72 | -11.28 | -98.71 | 57.18 | 53.76 | 0.00 | 0 | 0 | 581.09 | 30.27 | 99.78 | 478.36 | 46.3 | 119.22 |
| 22Q1 (13) | 0.27 | -12.57 | -17.97 | 1.16 | -2.52 | -27.5 | -230.53 | 37.13 | 9.96 | 0.00 | 0 | 0 | 446.06 | 27.84 | 40.18 | 326.98 | 16.99 | 25.27 |
| 21Q4 (12) | 0.31 | -29.47 | 7.9 | 1.19 | -9.85 | -23.23 | -366.66 | -24.98 | -4.63 | 0.00 | 0 | 0 | 348.92 | 66.57 | -8.58 | 279.50 | 103.78 | -17.13 |
| 21Q3 (11) | 0.45 | 25.63 | 104.31 | 1.32 | -0.75 | 62.96 | -293.38 | -37.43 | -7.97 | 0.00 | 0 | 0 | 209.47 | -27.98 | -62.98 | 137.16 | -37.14 | -72.94 |
| 21Q2 (10) | 0.35 | 5.88 | 45.01 | 1.33 | -16.88 | 46.15 | -213.47 | 16.62 | -91.99 | 0.00 | 0 | 0 | 290.86 | -8.59 | -36.42 | 218.21 | -16.4 | -44.57 |
| 21Q1 (9) | 0.34 | 15.0 | 32.78 | 1.6 | 3.23 | 72.04 | -256.03 | 26.94 | -57.17 | 0.00 | 0 | 0 | 318.20 | -16.63 | -36.48 | 261.02 | -22.61 | -28.79 |
| 20Q4 (8) | 0.29 | 33.56 | 22.39 | 1.55 | 91.36 | 84.52 | -350.45 | -28.97 | -706.0 | 0.00 | 0 | 0 | 381.65 | -32.54 | -33.05 | 337.29 | -33.45 | -28.81 |
| 20Q3 (7) | 0.22 | -10.83 | -23.93 | 0.81 | -10.99 | -15.62 | -271.73 | -144.38 | -73.81 | 0.00 | 0 | 0 | 565.78 | 23.67 | 27.89 | 506.82 | 28.73 | 35.57 |
| 20Q2 (6) | 0.24 | -3.05 | 1.24 | 0.91 | -2.15 | -6.19 | -111.19 | 31.74 | -23.94 | 0.00 | 0 | 0 | 457.48 | -8.68 | -28.36 | 393.70 | 7.4 | -33.43 |
| 20Q1 (5) | 0.25 | 6.01 | 14.79 | 0.93 | 10.71 | -6.06 | -162.90 | -274.66 | 6.52 | 0.00 | 0 | 0 | 500.98 | -12.11 | -36.37 | 366.57 | -22.63 | -51.61 |
| 19Q4 (4) | 0.24 | -16.99 | 0.0 | 0.84 | -12.5 | 0.0 | -43.48 | 72.19 | 0.0 | 0.00 | 0 | 0.0 | 570.02 | 28.84 | 0.0 | 473.76 | 26.73 | 0.0 |
| 19Q3 (3) | 0.29 | 18.67 | 0.0 | 0.96 | -1.03 | 0.0 | -156.34 | -74.27 | 0.0 | 0.00 | 0 | 0.0 | 442.41 | -30.72 | 0.0 | 373.83 | -36.79 | 0.0 |
| 19Q2 (2) | 0.24 | 9.92 | 0.0 | 0.97 | -2.02 | 0.0 | -89.71 | 48.52 | 0.0 | 0.00 | 0 | 0.0 | 638.58 | -18.89 | 0.0 | 591.42 | -21.92 | 0.0 |
| 19Q1 (1) | 0.22 | 0.0 | 0.0 | 0.99 | 0.0 | 0.0 | -174.27 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 787.30 | 0.0 | 0.0 | 757.46 | 0.0 | 0.0 |
