- 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) | 0.37 | 14.11 | 1.54 | -7.23 | 10.58 | 12.67 | 13.20 | -88.6 | 0.00 | 0 | 234.79 | -6.12 | 157.14 | 16.0 |
| 2022 (9) | 0.32 | 20.54 | 1.66 | 564.0 | 9.39 | -2.8 | 115.84 | -67.13 | 0.00 | 0 | 250.09 | -15.79 | 135.46 | -49.26 |
| 2021 (8) | 0.27 | 5.91 | 0.25 | 78.57 | 9.66 | 41.64 | 352.44 | 138.23 | 0.00 | 0 | 296.99 | -32.14 | 266.96 | -24.75 |
| 2020 (7) | 0.25 | -14.87 | 0.14 | 40.0 | 6.82 | 30.65 | 147.94 | 88.05 | 0.00 | 0 | 437.66 | 10.41 | 354.75 | 19.37 |
| 2019 (6) | 0.30 | 89.09 | 0.1 | 0 | 5.22 | 11.78 | 78.67 | -88.89 | 0.00 | 0 | 396.38 | -34.14 | 297.18 | -40.63 |
| 2018 (5) | 0.16 | -16.13 | 0 | 0 | 4.67 | -1.89 | 708.35 | 194.04 | 0.00 | 0 | 601.89 | 23.01 | 500.53 | 33.8 |
| 2017 (4) | 0.19 | -22.03 | 0 | 0 | 4.76 | 4.16 | 240.90 | -61.16 | 0.00 | 0 | 489.31 | 16.51 | 374.10 | 22.37 |
| 2016 (3) | 0.24 | -4.44 | 0 | 0 | 4.57 | 18.39 | 620.23 | -66.04 | 0.00 | 0 | 419.96 | 5.37 | 305.70 | 5.27 |
| 2015 (2) | 0.25 | -5.01 | 0 | 0 | 3.86 | 0 | 1826.22 | 0 | 0.00 | 0 | 398.56 | 2.99 | 290.40 | -14.43 |
| 2014 (1) | 0.27 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 387.00 | 0 | 339.39 | 0 |
| 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) | 0.37 | -7.69 | 14.11 | 1.54 | -38.65 | -7.23 | 20.70 | 36.27 | 402.63 | 0.00 | 0 | 0 | 234.79 | 16.28 | -6.12 | 157.14 | 12.11 | 16.0 |
| 23Q3 (19) | 0.40 | -7.64 | 14.07 | 2.51 | 48.52 | 130.28 | 15.19 | -9.15 | -86.94 | 0.00 | 0 | 0 | 201.91 | 10.75 | -17.08 | 140.17 | 33.92 | -6.75 |
| 23Q2 (18) | 0.43 | -0.85 | 6.15 | 1.69 | 1.2 | 576.0 | 16.72 | 1606.12 | -94.46 | 0.00 | 0 | 0 | 182.31 | 0.7 | -5.13 | 104.67 | 11.58 | -35.95 |
| 23Q1 (17) | 0.44 | 34.98 | 5.81 | 1.67 | 0.6 | 568.0 | 0.98 | 114.33 | -99.75 | 0.00 | 0 | 0 | 181.05 | -27.61 | -4.3 | 93.81 | -30.75 | -43.35 |
| 22Q4 (16) | 0.32 | -7.72 | 20.54 | 1.66 | 52.29 | 564.0 | -6.84 | -105.88 | -102.05 | 0.00 | 0 | 0 | 250.09 | 2.71 | -15.79 | 135.46 | -9.88 | -49.26 |
| 22Q3 (15) | 0.35 | -14.05 | 44.8 | 1.09 | 336.0 | 445.0 | 116.27 | -61.44 | -72.84 | 0.00 | 0 | 0 | 243.49 | 26.71 | -39.25 | 150.31 | -8.02 | -59.97 |
| 22Q2 (14) | 0.41 | -1.16 | 21.44 | 0.25 | 0.0 | 127.27 | 301.56 | -23.45 | -25.38 | 0.00 | 0 | 0 | 192.16 | 1.57 | -34.93 | 163.42 | -1.32 | -37.01 |
| 22Q1 (13) | 0.41 | 53.78 | 18.09 | 0.25 | 0.0 | 525.0 | 393.94 | 18.13 | 57.94 | 0.00 | 0 | 0 | 189.19 | -36.3 | -34.8 | 165.60 | -37.97 | -25.14 |
| 21Q4 (12) | 0.27 | 10.85 | 5.91 | 0.25 | 25.0 | 78.57 | 333.49 | -22.09 | 80.4 | 0.00 | 0 | 0 | 296.99 | -25.9 | -32.14 | 266.96 | -28.9 | -24.75 |
| 21Q3 (11) | 0.24 | -27.92 | -4.0 | 0.2 | 81.82 | 400.0 | 428.04 | 5.92 | 184.77 | 0.00 | 0 | 0 | 400.78 | 35.71 | -10.93 | 375.45 | 44.71 | 6.23 |
| 21Q2 (10) | 0.34 | -3.89 | 5.03 | 0.11 | 175.0 | 10.0 | 404.12 | 62.02 | 114.33 | 0.00 | 0 | 0 | 295.33 | 1.77 | -12.88 | 259.45 | 17.28 | 0.05 |
| 21Q1 (9) | 0.35 | 37.92 | 5.39 | 0.04 | -71.43 | -60.0 | 249.42 | 34.92 | 250.36 | 0.00 | 0 | 0 | 290.19 | -33.7 | -12.92 | 221.22 | -37.64 | -13.82 |
| 20Q4 (8) | 0.25 | 0.48 | -14.87 | 0.14 | 250.0 | 40.0 | 184.86 | 22.99 | 38.92 | 0.00 | 0 | 0 | 437.66 | -2.73 | 10.41 | 354.75 | 0.38 | 19.37 |
| 20Q3 (7) | 0.25 | -21.14 | -9.6 | 0.04 | -60.0 | -73.33 | 150.31 | -20.28 | 138.4 | 0.00 | 0 | 0 | 449.94 | 32.73 | -2.04 | 353.42 | 36.29 | 12.94 |
| 20Q2 (6) | 0.32 | -3.55 | -13.51 | 0.1 | 0.0 | 0 | 188.55 | 164.85 | 211.91 | 0.00 | 0 | 0 | 338.98 | 1.72 | 11.85 | 259.32 | 1.02 | 14.31 |
| 20Q1 (5) | 0.33 | 11.41 | 26.86 | 0.1 | 0.0 | 0 | 71.19 | -46.5 | 108.22 | 0.00 | 0 | 0 | 333.26 | -15.92 | -35.79 | 256.70 | -13.62 | -32.23 |
| 19Q4 (4) | 0.30 | 6.7 | 0.0 | 0.1 | -33.33 | 0.0 | 133.07 | 111.05 | 0.0 | 0.00 | 0 | 0.0 | 396.38 | -13.7 | 0.0 | 297.18 | -5.04 | 0.0 |
| 19Q3 (3) | 0.28 | -24.55 | 0.0 | 0.15 | 0 | 0.0 | 63.05 | 4.3 | 0.0 | 0.00 | 0 | 0.0 | 459.31 | 51.55 | 0.0 | 312.94 | 37.95 | 0.0 |
| 19Q2 (2) | 0.37 | 41.46 | 0.0 | 0 | 0 | 0.0 | 60.45 | 76.81 | 0.0 | 0.00 | 0 | 0.0 | 303.07 | -41.61 | 0.0 | 226.85 | -40.11 | 0.0 |
| 19Q1 (1) | 0.26 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 34.19 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 519.04 | 0.0 | 0.0 | 378.80 | 0.0 | 0.0 |
