- 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) | 0.32 | 1.08 | 1.25 | -21.88 | 21.53 | 44.69 | 113.52 | 129.1 | 0.00 | 0 | 283.52 | 1.86 | 250.83 | 2.96 |
| 2022 (9) | 0.32 | 5.56 | 1.6 | 63.27 | 14.88 | 12.56 | 49.55 | -22.12 | 0.00 | 0 | 278.33 | -33.33 | 243.61 | -36.45 |
| 2021 (8) | 0.30 | 8.42 | 0.98 | 92.16 | 13.22 | -31.79 | 63.62 | -25.41 | 0.00 | 0 | 417.47 | -10.94 | 383.33 | -12.15 |
| 2020 (7) | 0.28 | -11.67 | 0.51 | -61.36 | 19.38 | 29.29 | 85.29 | 32.48 | 0.00 | 0 | 468.75 | 41.34 | 436.35 | 45.93 |
| 2019 (6) | 0.31 | 16.37 | 1.32 | -1.49 | 14.99 | 69.95 | 64.38 | 645.14 | 0.00 | 0 | 331.64 | 3.27 | 299.01 | 4.27 |
| 2018 (5) | 0.27 | -1.11 | 1.34 | -25.56 | 8.82 | -1.78 | 8.64 | 0 | 0.00 | 0 | 321.15 | 6.38 | 286.77 | 4.12 |
| 2017 (4) | 0.27 | 35.96 | 1.8 | 414.29 | 8.98 | -28.67 | -4.91 | 0 | 0.00 | 0 | 301.89 | -31.03 | 275.42 | -23.2 |
| 2016 (3) | 0.20 | -39.85 | 0.35 | -85.29 | 12.59 | -10.33 | 30.69 | -11.07 | 0.00 | 0 | 437.73 | 75.92 | 358.60 | 62.86 |
| 2015 (2) | 0.33 | -4.41 | 2.38 | -2.46 | 14.04 | 1.59 | 34.51 | 36.46 | 0.11 | -22.97 | 248.83 | -1.83 | 220.19 | 1.08 |
| 2014 (1) | 0.35 | -23.51 | 2.44 | -35.79 | 13.82 | 6.88 | 25.29 | -27.33 | 0.14 | 0 | 253.48 | 21.75 | 217.84 | 21.94 |
| 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) | 0.32 | -2.27 | 1.08 | 1.25 | -28.98 | -21.88 | 134.58 | -28.94 | 422.24 | 0.00 | 0 | 0 | 283.52 | 4.88 | 1.86 | 250.83 | 5.54 | 2.96 |
| 23Q3 (19) | 0.33 | -1.57 | -1.92 | 1.76 | 61.47 | -20.0 | 189.40 | 85.49 | 245.56 | 0.00 | 0 | 0 | 270.32 | 3.78 | 4.71 | 237.66 | 4.9 | 4.15 |
| 23Q2 (18) | 0.33 | -4.99 | -11.03 | 1.09 | -35.5 | -61.48 | 102.11 | 142.48 | 82.76 | 0.00 | 0 | 0 | 260.47 | 6.91 | 15.9 | 226.56 | 8.0 | 11.04 |
| 23Q1 (17) | 0.35 | 10.59 | -8.95 | 1.69 | 5.62 | -47.52 | 42.11 | 63.41 | -37.83 | 0.00 | 0 | 0 | 243.63 | -12.47 | 10.33 | 209.78 | -13.89 | 3.61 |
| 22Q4 (16) | 0.32 | -5.17 | 5.56 | 1.6 | -27.27 | 63.27 | 25.77 | -52.98 | -45.37 | 0.00 | 0 | 0 | 278.33 | 7.81 | -33.33 | 243.61 | 6.76 | -36.45 |
| 22Q3 (15) | 0.33 | -10.71 | 10.42 | 2.2 | -22.26 | 46.67 | 54.81 | -1.9 | 35.67 | 0.00 | 0 | 0 | 258.16 | 14.87 | -39.09 | 228.19 | 11.84 | -41.82 |
| 22Q2 (14) | 0.37 | -2.77 | -0.85 | 2.83 | -12.11 | 87.42 | 55.87 | -17.51 | -22.48 | 0.00 | 0 | 0 | 224.74 | 1.78 | -26.03 | 204.03 | 0.77 | -27.76 |
| 22Q1 (13) | 0.38 | 28.21 | 0.34 | 3.22 | 228.57 | 166.12 | 67.73 | 43.59 | -50.7 | 0.00 | 0 | 0 | 220.81 | -47.11 | -24.96 | 202.48 | -47.18 | -26.3 |
| 21Q4 (12) | 0.30 | -0.8 | 8.42 | 0.98 | -34.67 | 92.16 | 47.17 | 16.76 | -67.25 | 0.00 | 0 | 0 | 417.47 | -1.5 | -10.94 | 383.33 | -2.27 | -12.15 |
| 21Q3 (11) | 0.30 | -19.83 | -1.99 | 1.5 | -0.66 | 7.91 | 40.40 | -43.94 | -57.7 | 0.00 | 0 | 0 | 423.81 | 39.49 | 8.47 | 392.23 | 38.87 | 7.87 |
| 21Q2 (10) | 0.38 | -1.6 | 16.32 | 1.51 | 24.79 | 51.0 | 72.07 | -47.54 | -37.21 | 0.00 | 0 | 0 | 303.83 | 3.25 | -14.93 | 282.45 | 2.81 | -12.67 |
| 21Q1 (9) | 0.38 | 38.53 | 12.1 | 1.21 | 137.25 | -0.82 | 137.39 | -4.62 | 140.49 | 0.00 | 0 | 0 | 294.27 | -37.22 | -7.24 | 274.74 | -37.04 | -2.23 |
| 20Q4 (8) | 0.28 | -10.32 | -11.67 | 0.51 | -63.31 | -61.36 | 144.04 | 50.81 | 75.21 | 0.00 | 0 | 0 | 468.75 | 19.97 | 41.34 | 436.35 | 20.0 | 45.93 |
| 20Q3 (7) | 0.31 | -4.86 | 4.59 | 1.39 | 39.0 | 8.59 | 95.51 | -16.79 | 7.12 | 0.00 | 0 | 0 | 390.72 | 9.4 | 14.71 | 363.63 | 12.43 | 17.43 |
| 20Q2 (6) | 0.32 | -5.17 | 4.73 | 1.0 | -18.03 | -40.48 | 114.78 | 100.91 | 219.37 | 0.00 | 0 | 0 | 357.16 | 12.58 | 18.45 | 323.42 | 15.1 | 17.53 |
| 20Q1 (5) | 0.34 | 9.17 | 25.68 | 1.22 | -7.58 | -8.96 | 57.13 | -30.51 | 19.17 | 0.00 | 0 | 0 | 317.25 | -4.34 | -9.46 | 281.00 | -6.02 | -9.23 |
| 19Q4 (4) | 0.31 | 6.19 | 0.0 | 1.32 | 3.12 | 0.0 | 82.21 | -7.79 | 0.0 | 0.00 | 0 | 0.0 | 331.64 | -2.63 | 0.0 | 299.01 | -3.44 | 0.0 |
| 19Q3 (3) | 0.29 | -4.73 | 0.0 | 1.28 | -23.81 | 0.0 | 89.16 | 148.08 | 0.0 | 0.00 | 0 | 0.0 | 340.61 | 12.96 | 0.0 | 309.67 | 12.53 | 0.0 |
| 19Q2 (2) | 0.31 | 13.8 | 0.0 | 1.68 | 25.37 | 0.0 | 35.94 | -25.03 | 0.0 | 0.00 | 0 | 0.0 | 301.52 | -13.94 | 0.0 | 275.19 | -11.1 | 0.0 |
| 19Q1 (1) | 0.27 | 0.0 | 0.0 | 1.34 | 0.0 | 0.0 | 47.94 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 350.38 | 0.0 | 0.0 | 309.56 | 0.0 | 0.0 |
