- 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) | 0.27 | -6.55 | 4.5 | 2.27 | 43.68 | -43.27 | 49.50 | -78.5 | 0.00 | 0 | 348.15 | 0.34 | 288.69 | 0.8 |
| 2022 (9) | 0.29 | -19.18 | 4.4 | 2.33 | 77.0 | -2.28 | 230.24 | 4.05 | 0.00 | 0 | 346.97 | 26.9 | 286.41 | 35.15 |
| 2021 (8) | 0.35 | -0.45 | 4.3 | 0.0 | 78.8 | 100.36 | 221.28 | 227.82 | 0.00 | 0 | 273.43 | 4.2 | 211.92 | 7.08 |
| 2020 (7) | 0.36 | 5.62 | 4.3 | 13.16 | 39.33 | 0.31 | 67.50 | 73.21 | 0.00 | 0 | 262.41 | -6.84 | 197.91 | -12.98 |
| 2019 (6) | 0.34 | 8.14 | 3.8 | -2.06 | 39.21 | 4.78 | 38.97 | 242.74 | 0.00 | 0 | 281.67 | -0.81 | 227.43 | 2.45 |
| 2018 (5) | 0.31 | 3.6 | 3.88 | -12.61 | 37.42 | 3.92 | 11.37 | -72.37 | 0.00 | 0 | 283.98 | -11.31 | 221.99 | -12.58 |
| 2017 (4) | 0.30 | -18.16 | 4.44 | -16.7 | 36.01 | 0.7 | 41.15 | 0 | 0.03 | 0 | 320.21 | 34.75 | 253.94 | 48.04 |
| 2016 (3) | 0.37 | -7.47 | 5.33 | 7.03 | 35.76 | -20.57 | -23.08 | 0 | 0.00 | 0 | 237.64 | 4.78 | 171.54 | 7.21 |
| 2015 (2) | 0.40 | 3.26 | 4.98 | -3.49 | 45.02 | 4.97 | -11.83 | 0 | 0.00 | 0 | 226.79 | -6.66 | 160.01 | -6.76 |
| 2014 (1) | 0.38 | -1.87 | 5.16 | -10.73 | 42.89 | -2.9 | -5.16 | 0 | 0.00 | 0 | 242.98 | -6.11 | 171.62 | 7.89 |
| 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) | 0.27 | 2.65 | -6.55 | 4.5 | 0.0 | 2.27 | 47.21 | 77.82 | -83.07 | 0.00 | 0 | 0 | 348.15 | -7.09 | 0.34 | 288.69 | -6.6 | 0.8 |
| 23Q3 (19) | 0.26 | -5.11 | -13.01 | 4.5 | -10.0 | -6.25 | 26.55 | -53.81 | -92.31 | 0.00 | 0 | 0 | 374.71 | 4.35 | 14.14 | 309.10 | 5.86 | 19.47 |
| 23Q2 (18) | 0.27 | -36.15 | -40.54 | 5.0 | 19.05 | 21.95 | 57.48 | -18.49 | -71.46 | 0.00 | 0 | 0 | 359.09 | 64.31 | 77.31 | 291.98 | 56.47 | 77.9 |
| 23Q1 (17) | 0.43 | 50.26 | -17.62 | 4.2 | -4.55 | -8.7 | 70.52 | -74.71 | -55.84 | 0.00 | 0 | 0 | 218.54 | -37.01 | 24.32 | 186.61 | -34.85 | 41.27 |
| 22Q4 (16) | 0.29 | -4.45 | -19.18 | 4.4 | -8.33 | 2.33 | 278.80 | -19.25 | 17.7 | 0.00 | 0 | 0 | 346.97 | 5.69 | 26.9 | 286.41 | 10.7 | 35.15 |
| 22Q3 (15) | 0.30 | -35.14 | -21.85 | 4.8 | 17.07 | 0.0 | 345.27 | 71.41 | 33.92 | 0.00 | 0 | 0 | 328.28 | 62.1 | 33.79 | 258.72 | 57.63 | 36.44 |
| 22Q2 (14) | 0.46 | -11.53 | 3.83 | 4.1 | -10.87 | -8.89 | 201.43 | 26.15 | -13.82 | 0.00 | 0 | 0 | 202.52 | 15.21 | 0.96 | 164.13 | 24.26 | 3.4 |
| 22Q1 (13) | 0.52 | 47.41 | 45.27 | 4.6 | 6.98 | 9.52 | 159.68 | -32.59 | 2.63 | 0.00 | 0 | 0 | 175.79 | -35.71 | -30.5 | 132.09 | -37.67 | -31.94 |
| 21Q4 (12) | 0.35 | -7.61 | -0.45 | 4.3 | -10.42 | 0.0 | 236.88 | -8.12 | 211.27 | 0.00 | 0 | 0 | 273.43 | 11.44 | 4.2 | 211.92 | 11.76 | 7.08 |
| 21Q3 (11) | 0.38 | -13.83 | 11.74 | 4.8 | 6.67 | 11.63 | 257.82 | 10.31 | 183.44 | 0.00 | 0 | 0 | 245.37 | 22.32 | -10.22 | 189.62 | 19.46 | -8.97 |
| 21Q2 (10) | 0.44 | 23.78 | 26.5 | 4.5 | 7.14 | 0.0 | 233.72 | 50.22 | 249.41 | 0.00 | 0 | 0 | 200.60 | -20.69 | -24.19 | 158.73 | -18.21 | -16.4 |
| 21Q1 (9) | 0.36 | 1.01 | 12.06 | 4.2 | -2.33 | 5.0 | 155.59 | 104.45 | 321.31 | 0.00 | 0 | 0 | 252.93 | -3.61 | -14.59 | 194.08 | -1.94 | -10.31 |
| 20Q4 (8) | 0.36 | 3.71 | 5.62 | 4.3 | 0.0 | 13.16 | 76.10 | -16.34 | 194.73 | 0.00 | 0 | 0 | 262.41 | -3.98 | -6.84 | 197.91 | -4.99 | -12.98 |
| 20Q3 (7) | 0.34 | -2.45 | 8.15 | 4.3 | -4.44 | 13.16 | 90.96 | 35.98 | 163.96 | 0.00 | 0 | 0 | 273.30 | 3.28 | -10.19 | 208.30 | 9.71 | -15.1 |
| 20Q2 (6) | 0.35 | 9.65 | 0.52 | 4.5 | 12.5 | 36.36 | 66.89 | 81.13 | -0.96 | 0.00 | 0 | 0 | 264.61 | -10.65 | -1.17 | 189.86 | -12.26 | -11.72 |
| 20Q1 (5) | 0.32 | -4.79 | -7.32 | 4.0 | 5.26 | 5.26 | 36.93 | 43.03 | 26.99 | 0.00 | 0 | 0 | 296.14 | 5.14 | 7.9 | 216.39 | -4.85 | 2.18 |
| 19Q4 (4) | 0.34 | 6.19 | 0.0 | 3.8 | 0.0 | 0.0 | 25.82 | -25.07 | 0.0 | 0.00 | 0 | 0.0 | 281.67 | -7.44 | 0.0 | 227.43 | -7.31 | 0.0 |
| 19Q3 (3) | 0.32 | -9.34 | 0.0 | 3.8 | 15.15 | 0.0 | 34.46 | -48.98 | 0.0 | 0.00 | 0 | 0.0 | 304.30 | 13.66 | 0.0 | 245.36 | 14.08 | 0.0 |
| 19Q2 (2) | 0.35 | 1.1 | 0.0 | 3.3 | -13.16 | 0.0 | 67.54 | 132.26 | 0.0 | 0.00 | 0 | 0.0 | 267.74 | -2.44 | 0.0 | 215.07 | 1.56 | 0.0 |
| 19Q1 (1) | 0.35 | 0.0 | 0.0 | 3.8 | 0.0 | 0.0 | 29.08 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 274.45 | 0.0 | 0.0 | 211.77 | 0.0 | 0.0 |
