- 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) | 0.65 | -4.58 | 434.28 | 519.43 | 706.52 | 0.52 | 41.56 | -2.74 | 0.13 | 0 | 121.31 | -60.38 | 48.86 | -81.33 |
| 2022 (9) | 0.68 | -2.52 | 70.11 | 5.57 | 702.87 | 14.98 | 42.73 | -21.51 | 0.00 | 0 | 306.19 | 7.25 | 261.64 | 8.33 |
| 2021 (8) | 0.70 | 30.42 | 66.41 | -33.03 | 611.31 | 10.43 | 54.44 | -75.97 | 0.00 | 0 | 285.48 | 68.86 | 241.53 | 96.06 |
| 2020 (7) | 0.53 | 0.23 | 99.17 | -1.84 | 553.59 | -4.71 | 226.58 | -12.76 | 0.00 | 0 | 169.06 | -11.65 | 123.19 | -22.62 |
| 2019 (6) | 0.53 | 2.66 | 101.03 | 83.66 | 580.94 | -1.64 | 259.72 | 52.79 | 0.00 | 0 | 191.35 | -12.16 | 159.21 | -12.97 |
| 2018 (5) | 0.52 | 0.85 | 55.01 | -61.92 | 590.64 | 27.81 | 169.99 | 830.43 | 0.03 | -95.46 | 217.83 | 38.05 | 182.93 | 52.53 |
| 2017 (4) | 0.52 | -30.28 | 144.45 | -47.39 | 462.13 | 150.79 | 18.27 | 27.49 | 0.69 | -95.46 | 157.79 | 76.82 | 119.93 | 124.92 |
| 2016 (3) | 0.74 | 148.09 | 274.56 | 3772.5 | 184.27 | 20.36 | 14.33 | -94.29 | 15.30 | 0 | 89.24 | -63.7 | 53.32 | -68.24 |
| 2015 (2) | 0.30 | -22.18 | 7.09 | -66.9 | 153.1 | -3.84 | 251.04 | 162.84 | 0.00 | 0 | 245.82 | 41.04 | 167.90 | 52.28 |
| 2014 (1) | 0.38 | 1.59 | 21.42 | 50.32 | 159.22 | 2.26 | 95.51 | 60.2 | 0.00 | 0 | 174.29 | 0.94 | 110.26 | 16.73 |
| 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) | 0.65 | 1.76 | -4.58 | 434.28 | 13.18 | 519.43 | 35.19 | -21.05 | -47.34 | 0.60 | 6.19 | 0 | 121.31 | -18.37 | -60.38 | 48.86 | -10.58 | -81.33 |
| 23Q3 (19) | 0.64 | -3.29 | -6.76 | 383.72 | 41.98 | 460.01 | 44.57 | 6.4 | -26.54 | 0.56 | -26.39 | 0 | 148.61 | -18.52 | -58.02 | 54.64 | -49.9 | -81.99 |
| 23Q2 (18) | 0.66 | -1.57 | -7.33 | 270.27 | 114.76 | 266.92 | 41.89 | -6.54 | 18.1 | 0.76 | -13.1 | 0 | 182.39 | -40.55 | -41.8 | 109.06 | -53.04 | -59.71 |
| 23Q1 (17) | 0.67 | -1.49 | -2.19 | 125.85 | 79.5 | 79.12 | 44.82 | -32.93 | 1127.95 | 0.88 | 0 | 0 | 306.78 | 0.19 | -10.98 | 232.25 | -11.23 | -21.14 |
| 22Q4 (16) | 0.68 | -0.57 | -2.52 | 70.11 | 2.32 | 5.57 | 66.83 | 10.15 | 112.77 | 0.00 | 0 | 0 | 306.19 | -13.51 | 7.25 | 261.64 | -13.77 | 8.33 |
| 22Q3 (15) | 0.68 | -3.88 | 3.44 | 68.52 | -6.98 | 0.93 | 60.67 | 71.05 | 64.73 | 0.00 | 0 | 0 | 354.02 | 12.96 | 6.65 | 303.43 | 12.09 | 11.38 |
| 22Q2 (14) | 0.71 | 3.89 | 8.72 | 73.66 | 4.84 | -32.47 | 35.47 | 871.78 | -66.33 | 0.00 | 0 | 0 | 313.39 | -9.06 | 46.08 | 270.71 | -8.08 | 58.67 |
| 22Q1 (13) | 0.68 | -1.82 | 27.52 | 70.26 | 5.8 | -54.94 | 3.65 | -88.38 | -97.09 | 0.00 | 0 | 0 | 344.63 | 20.72 | 223.32 | 294.52 | 21.94 | 337.69 |
| 21Q4 (12) | 0.70 | 5.51 | 30.42 | 66.41 | -2.18 | -33.03 | 31.41 | -14.72 | -88.79 | 0.00 | 0 | 0 | 285.48 | -14.0 | 68.86 | 241.53 | -11.34 | 96.06 |
| 21Q3 (11) | 0.66 | 1.02 | 23.31 | 67.89 | -37.76 | -47.69 | 36.83 | -65.04 | -82.51 | 0.00 | 0 | 0 | 331.95 | 54.73 | 97.01 | 272.43 | 59.68 | 123.07 |
| 21Q2 (10) | 0.65 | 21.86 | 13.19 | 109.08 | -30.04 | 109.73 | 105.35 | -16.12 | -60.11 | 0.00 | 0 | 0 | 214.54 | 101.28 | 38.23 | 170.61 | 153.54 | 49.66 |
| 21Q1 (9) | 0.54 | 0.41 | -13.69 | 155.92 | 57.22 | 61.83 | 125.60 | -55.18 | -28.75 | 0.00 | 0 | 0 | 106.59 | -36.95 | -15.93 | 67.29 | -45.38 | -36.22 |
| 20Q4 (8) | 0.53 | -0.24 | 0.23 | 99.17 | -23.59 | -1.84 | 280.24 | 33.12 | 105.24 | 0.00 | 0 | 0 | 169.06 | 0.34 | -11.65 | 123.19 | 0.87 | -22.62 |
| 20Q3 (7) | 0.54 | -7.27 | -3.37 | 129.78 | 149.53 | 20.23 | 210.52 | -20.28 | -15.02 | 0.00 | 0 | 0 | 168.49 | 8.56 | -11.38 | 122.13 | 7.13 | -23.62 |
| 20Q2 (6) | 0.58 | -7.08 | -0.1 | 52.01 | -46.02 | 789.06 | 264.08 | 49.81 | -43.08 | 0.00 | 0 | 0 | 155.21 | 22.42 | -18.66 | 114.00 | 8.05 | -28.25 |
| 20Q1 (5) | 0.62 | 16.59 | 23.1 | 96.35 | -4.63 | 120.83 | 176.28 | 29.11 | -52.0 | 0.00 | 0 | 0 | 126.78 | -33.74 | -50.62 | 105.51 | -33.73 | -51.56 |
| 19Q4 (4) | 0.53 | -3.82 | 0.0 | 101.03 | -6.4 | 0.0 | 136.54 | -44.89 | 0.0 | 0.00 | 0 | 0.0 | 191.35 | 0.64 | 0.0 | 159.21 | -0.43 | 0.0 |
| 19Q3 (3) | 0.55 | -4.13 | 0.0 | 107.94 | 1745.13 | 0.0 | 247.74 | -46.6 | 0.0 | 0.00 | 0 | 0.0 | 190.13 | -0.36 | 0.0 | 159.90 | 0.64 | 0.0 |
| 19Q2 (2) | 0.58 | 14.51 | 0.0 | 5.85 | -86.59 | 0.0 | 463.96 | 26.33 | 0.0 | 0.00 | 0 | 0.0 | 190.82 | -25.68 | 0.0 | 158.88 | -27.06 | 0.0 |
| 19Q1 (1) | 0.51 | 0.0 | 0.0 | 43.63 | 0.0 | 0.0 | 367.27 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 256.74 | 0.0 | 0.0 | 217.82 | 0.0 | 0.0 |
