- 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) | 0.52 | -6.89 | 43.84 | 0 | 2419.01 | -17.4 | 17.20 | -19.25 | 0.12 | 0 | 217.01 | -0.44 | 133.03 | 7.87 |
| 2022 (9) | 0.56 | -16.78 | 0 | 0 | 2928.76 | 52.04 | 21.30 | -33.17 | 0.00 | 0 | 217.96 | 25.33 | 123.33 | 59.55 |
| 2021 (8) | 0.68 | 22.64 | 212.66 | 296.75 | 1926.26 | 3.05 | 31.87 | -13.35 | 0.00 | 0 | 173.91 | -18.26 | 77.30 | -41.55 |
| 2020 (7) | 0.55 | -4.84 | 53.6 | -37.95 | 1869.28 | 14.26 | 36.78 | 47.24 | 0.00 | 0 | 212.77 | 26.21 | 132.24 | 26.24 |
| 2019 (6) | 0.58 | -6.12 | 86.38 | 1.8 | 1636.0 | -9.65 | 24.98 | 1.5 | 0.00 | 0 | 168.58 | -27.68 | 104.75 | -9.09 |
| 2018 (5) | 0.62 | -30.05 | 84.85 | 68.15 | 1810.65 | 111.34 | 24.61 | 180.62 | 0.99 | 0 | 233.09 | 107.34 | 115.22 | 60.14 |
| 2017 (4) | 0.88 | 4.9 | 50.46 | 4.08 | 856.75 | 169.92 | 8.77 | -21.77 | 0.00 | 0 | 112.42 | -5.23 | 71.95 | 15.81 |
| 2016 (3) | 0.84 | -1.27 | 48.48 | 2451.58 | 317.41 | 193.82 | 11.21 | -66.44 | 0.00 | 0 | 118.63 | 1.43 | 62.13 | -3.52 |
| 2015 (2) | 0.85 | 25.54 | 1.9 | 2011.11 | 108.03 | 136.03 | 33.40 | 76.25 | 0.00 | 0 | 116.96 | -18.03 | 64.40 | -53.39 |
| 2014 (1) | 0.68 | -26.03 | 0.09 | -95.38 | 45.77 | 0 | 18.95 | 0 | 0.00 | 0 | 142.69 | 34.44 | 138.16 | 32.29 |
| 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) | 0.52 | -0.3 | -6.89 | 43.84 | 8.17 | 0 | 27.63 | 127.97 | 16.43 | 0.43 | -25.6 | 0 | 217.01 | -8.7 | -0.44 | 133.03 | -6.24 | 7.87 |
| 23Q3 (19) | 0.53 | -13.88 | -14.44 | 40.53 | -70.9 | 0 | 12.12 | -18.6 | -38.01 | 0.57 | 0.04 | 0 | 237.69 | 23.69 | 23.82 | 141.89 | 12.74 | 43.28 |
| 23Q2 (18) | 0.61 | 5.76 | -10.69 | 139.29 | 17.5 | -16.07 | 14.89 | -20.08 | -25.88 | 0.57 | 26.07 | 0 | 192.16 | -8.8 | 14.18 | 125.86 | -4.65 | 51.07 |
| 23Q1 (17) | 0.58 | 2.54 | -13.11 | 118.54 | 0 | -33.34 | 18.63 | -21.49 | -20.15 | 0.45 | 0 | 0 | 210.70 | -3.33 | 19.74 | 132.00 | 7.03 | 86.94 |
| 22Q4 (16) | 0.56 | -8.39 | -16.78 | 0 | 0 | -100.0 | 23.73 | 21.38 | -12.24 | 0.00 | 0 | 0 | 217.96 | 13.54 | 25.33 | 123.33 | 24.54 | 59.55 |
| 22Q3 (15) | 0.61 | -10.1 | -8.1 | 0 | -100.0 | -100.0 | 19.55 | -2.69 | -27.65 | 0.00 | 0 | 0 | 191.96 | 14.06 | 6.28 | 99.03 | 18.87 | 29.21 |
| 22Q2 (14) | 0.68 | 2.89 | 4.43 | 165.95 | -6.68 | -1.3 | 20.09 | -13.89 | -52.05 | 0.00 | 0 | 0 | 168.30 | -4.36 | -0.02 | 83.31 | 17.99 | -16.12 |
| 22Q1 (13) | 0.66 | -1.79 | 12.96 | 177.82 | -16.38 | 7.78 | 23.33 | -13.72 | -39.05 | 0.00 | 0 | 0 | 175.97 | 1.18 | -8.13 | 70.61 | -8.65 | -30.83 |
| 21Q4 (12) | 0.68 | 1.17 | 22.64 | 212.66 | 1.06 | 296.75 | 27.04 | 0.07 | -53.36 | 0.00 | 0 | 0 | 173.91 | -3.71 | -18.26 | 77.30 | 0.86 | -41.55 |
| 21Q3 (11) | 0.67 | 2.15 | 5.27 | 210.42 | 25.15 | 34.7 | 27.02 | -35.51 | -49.02 | 0.00 | 0 | 0 | 180.62 | 7.3 | 17.22 | 76.64 | -22.84 | 9.77 |
| 21Q2 (10) | 0.66 | 11.3 | -0.37 | 168.13 | 1.91 | 130.73 | 41.90 | 9.46 | 14.29 | 0.00 | 0 | 0 | 168.33 | -12.12 | 13.02 | 99.32 | -2.7 | 28.7 |
| 21Q1 (9) | 0.59 | 6.63 | 7.19 | 164.98 | 207.8 | 70.75 | 38.28 | -33.97 | 120.38 | 0.00 | 0 | 0 | 191.54 | -9.98 | 7.56 | 102.08 | -22.81 | 34.99 |
| 20Q4 (8) | 0.55 | -13.17 | -4.84 | 53.6 | -65.69 | -37.95 | 57.97 | 9.38 | 120.0 | 0.00 | 0 | 0 | 212.77 | 38.09 | 26.21 | 132.24 | 89.4 | 28.05 |
| 20Q3 (7) | 0.64 | -3.32 | 18.8 | 156.21 | 114.37 | 1577.87 | 53.00 | 44.57 | 26.82 | 0.00 | 0 | 0 | 154.08 | 3.45 | -16.22 | 69.82 | -9.52 | -19.69 |
| 20Q2 (6) | 0.66 | 19.74 | 18.96 | 72.87 | -24.58 | 795.21 | 36.66 | 111.05 | 35.33 | 0.00 | 0 | 0 | 148.94 | -16.36 | -16.46 | 77.17 | 2.05 | -25.63 |
| 20Q1 (5) | 0.55 | -5.34 | 16.66 | 96.62 | 11.85 | 97.34 | 17.37 | -34.08 | 13.31 | 0.00 | 0 | -100.0 | 178.08 | 5.64 | -36.64 | 75.62 | -26.77 | -46.24 |
| 19Q4 (4) | 0.58 | 8.41 | 0.0 | 86.38 | 827.82 | 0.0 | 26.35 | -36.95 | 0.0 | 0.00 | 0 | 0.0 | 168.58 | -8.34 | 0.0 | 103.27 | 18.78 | 0.0 |
| 19Q3 (3) | 0.54 | -3.18 | 0.0 | 9.31 | 14.37 | 0.0 | 41.79 | 54.26 | 0.0 | 0.00 | 0 | 0.0 | 183.91 | 3.16 | 0.0 | 86.94 | -16.21 | 0.0 |
| 19Q2 (2) | 0.55 | 17.42 | 0.0 | 8.14 | -83.37 | 0.0 | 27.09 | 76.71 | 0.0 | 0.00 | -100.0 | 0.0 | 178.28 | -36.56 | 0.0 | 103.76 | -26.23 | 0.0 |
| 19Q1 (1) | 0.47 | 0.0 | 0.0 | 48.96 | 0.0 | 0.0 | 15.33 | 0.0 | 0.0 | 3.35 | 0.0 | 0.0 | 281.04 | 0.0 | 0.0 | 140.65 | 0.0 | 0.0 |
