- 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) | 0.30 | 5.05 | 0.84 | -31.71 | 76.31 | -13.25 | 56.10 | -46.64 | 0.04 | -20.58 | 274.53 | -3.93 | 101.04 | -24.61 |
| 2022 (9) | 0.29 | -22.09 | 1.23 | -51.19 | 87.97 | 1.32 | 105.13 | -38.12 | 0.05 | 0 | 285.77 | 30.06 | 134.02 | 9.44 |
| 2021 (8) | 0.37 | 19.52 | 2.52 | 157.14 | 86.82 | 21.39 | 169.89 | 36.58 | 0.00 | 0 | 219.72 | -11.56 | 122.46 | -2.52 |
| 2020 (7) | 0.31 | -10.9 | 0.98 | 30.67 | 71.52 | -4.46 | 124.39 | 30.72 | 0.00 | 0 | 248.44 | 11.84 | 125.63 | -0.25 |
| 2019 (6) | 0.34 | -6.95 | 0.75 | -45.65 | 74.86 | -20.72 | 95.16 | 63.28 | 0.00 | 0 | 222.14 | 7.6 | 125.94 | -1.21 |
| 2018 (5) | 0.37 | -17.07 | 1.38 | -71.95 | 94.42 | -5.98 | 58.28 | 25.04 | 0.00 | 0 | 206.45 | 15.63 | 127.48 | 30.55 |
| 2017 (4) | 0.45 | 21.21 | 4.92 | 275.57 | 100.43 | 47.21 | 46.61 | -93.01 | 0.00 | 0 | 178.55 | -14.22 | 97.65 | -14.24 |
| 2016 (3) | 0.37 | 39.81 | 1.31 | 31.0 | 68.22 | -7.56 | 666.43 | 507.72 | 0.00 | 0 | 208.16 | -28.68 | 113.86 | -48.79 |
| 2015 (2) | 0.26 | -27.43 | 1.0 | -71.01 | 73.8 | -27.77 | 109.66 | -23.68 | 0.00 | 0 | 291.87 | 32.45 | 222.36 | 70.95 |
| 2014 (1) | 0.36 | 0.25 | 3.45 | 185.12 | 102.18 | 3.88 | 143.68 | -30.27 | 0.00 | 0 | 220.37 | 2.18 | 130.07 | 6.98 |
| 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) | 0.30 | -1.09 | 5.05 | 0.84 | -6.67 | -31.71 | 74.81 | 29.41 | 1.77 | 0.13 | -19.81 | -39.31 | 274.53 | 2.7 | -3.93 | 101.04 | -5.3 | -24.61 |
| 23Q3 (19) | 0.30 | -9.2 | -0.82 | 0.9 | -62.81 | -38.78 | 57.81 | 32.99 | -38.41 | 0.16 | -15.71 | -48.66 | 267.32 | 9.7 | 0.41 | 106.70 | -13.92 | -22.0 |
| 23Q2 (18) | 0.33 | 2.96 | -7.54 | 2.42 | 1.68 | -46.1 | 43.47 | -17.78 | -54.95 | 0.19 | 8.47 | 0 | 243.69 | -2.16 | 9.07 | 123.96 | 12.38 | -1.66 |
| 23Q1 (17) | 0.32 | 13.6 | -25.55 | 2.38 | 93.5 | -31.01 | 52.87 | -28.08 | -77.24 | 0.18 | -17.22 | 0 | 249.06 | -12.85 | 33.37 | 110.30 | -17.7 | 20.76 |
| 22Q4 (16) | 0.29 | -6.61 | -22.09 | 1.23 | -16.33 | -51.19 | 73.51 | -21.69 | -31.95 | 0.22 | -32.17 | 0 | 285.77 | 7.34 | 30.06 | 134.02 | -2.03 | 9.44 |
| 22Q3 (15) | 0.31 | -15.35 | -11.04 | 1.47 | -67.26 | -56.25 | 93.87 | -2.72 | -29.7 | 0.32 | 0 | 0 | 266.22 | 19.16 | 14.47 | 136.80 | 8.53 | 10.76 |
| 22Q2 (14) | 0.36 | -17.09 | 0.87 | 4.49 | 30.14 | 4.42 | 96.49 | -58.46 | -47.4 | 0.00 | 0 | 0 | 223.42 | 19.64 | -0.14 | 126.05 | 38.0 | 34.0 |
| 22Q1 (13) | 0.44 | 18.87 | 2.42 | 3.45 | 36.9 | -33.78 | 232.26 | 115.02 | -20.23 | 0.00 | 0 | 0 | 186.75 | -15.01 | -2.11 | 91.34 | -25.41 | 15.74 |
| 21Q4 (12) | 0.37 | 6.64 | 19.52 | 2.52 | -25.0 | 157.14 | 108.02 | -19.1 | -18.35 | 0.00 | 0 | 0 | 219.72 | -5.53 | -11.56 | 122.46 | -0.85 | -2.52 |
| 21Q3 (11) | 0.34 | -4.02 | 24.24 | 3.36 | -21.86 | 281.82 | 133.52 | -27.21 | 88.85 | 0.00 | 0 | 0 | 232.57 | 3.95 | -13.75 | 123.51 | 31.3 | -15.08 |
| 21Q2 (10) | 0.36 | -15.81 | -2.8 | 4.3 | -17.47 | 93.69 | 183.43 | -37.0 | 89.24 | 0.00 | 0 | 0 | 223.73 | 17.27 | 7.47 | 94.07 | 19.2 | -21.41 |
| 21Q1 (9) | 0.42 | 38.71 | 10.94 | 5.21 | 431.63 | 82.17 | 291.16 | 120.08 | 86.57 | 0.00 | 0 | 0 | 190.78 | -23.21 | -7.42 | 78.92 | -37.18 | -19.23 |
| 20Q4 (8) | 0.31 | 10.85 | -10.9 | 0.98 | 11.36 | 30.67 | 132.30 | 87.13 | 44.42 | 0.00 | 0 | 0 | 248.44 | -7.86 | 11.84 | 125.63 | -13.63 | -0.25 |
| 20Q3 (7) | 0.28 | -24.91 | -20.57 | 0.88 | -60.36 | 87.23 | 70.70 | -27.06 | -68.13 | 0.00 | 0 | 0 | 269.64 | 29.52 | 22.42 | 145.45 | 21.51 | -5.41 |
| 20Q2 (6) | 0.37 | -3.92 | 4.31 | 2.22 | -22.38 | 0 | 96.93 | -37.89 | 29.76 | 0.00 | 0 | 0 | 208.18 | 1.02 | -2.08 | 119.70 | 22.51 | -27.03 |
| 20Q1 (5) | 0.38 | 11.4 | 16.55 | 2.86 | 281.33 | 164.81 | 156.06 | 70.35 | 190.18 | 0.00 | 0 | 0 | 206.07 | -7.23 | -10.83 | 97.71 | -22.42 | -37.48 |
| 19Q4 (4) | 0.34 | -1.18 | 0.0 | 0.75 | 59.57 | 0.0 | 91.61 | -58.7 | 0.0 | 0.00 | 0 | 0.0 | 222.14 | 0.86 | 0.0 | 125.94 | -18.1 | 0.0 |
| 19Q3 (3) | 0.35 | -1.39 | 0.0 | 0.47 | 0 | 0.0 | 221.83 | 196.96 | 0.0 | 0.00 | 0 | 0.0 | 220.25 | 3.59 | 0.0 | 153.77 | -6.25 | 0.0 |
| 19Q2 (2) | 0.35 | 7.36 | 0.0 | 0 | -100.0 | 0.0 | 74.70 | 38.9 | 0.0 | 0.00 | 0 | 0.0 | 212.61 | -8.0 | 0.0 | 164.03 | 4.96 | 0.0 |
| 19Q1 (1) | 0.33 | 0.0 | 0.0 | 1.08 | 0.0 | 0.0 | 53.78 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 231.10 | 0.0 | 0.0 | 156.28 | 0.0 | 0.0 |
