- 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 | 7.35 | 1.75 | 348.72 | 82.72 | 0.72 | 208.31 | -20.27 | 0.10 | 0 | 174.95 | -3.43 | 122.08 | -4.31 |
| 2022 (9) | 0.34 | -0.32 | 0.39 | 85.71 | 82.13 | 8.51 | 261.28 | -44.19 | 0.00 | 0 | 181.17 | 7.22 | 127.58 | 3.15 |
| 2021 (8) | 0.34 | 4.32 | 0.21 | 31.25 | 75.69 | 14.2 | 468.16 | -39.47 | 0.00 | 0 | 168.97 | -1.71 | 123.68 | -6.61 |
| 2020 (7) | 0.33 | 4.19 | 0.16 | 700.0 | 66.28 | 5.22 | 773.40 | -52.89 | 0.02 | 0 | 171.91 | -0.61 | 132.44 | -2.83 |
| 2019 (6) | 0.32 | 1.03 | 0.02 | 100.0 | 62.99 | 5.23 | 1641.69 | 55.67 | 0.00 | 0 | 172.96 | -4.55 | 136.30 | -2.91 |
| 2018 (5) | 0.31 | 0.1 | 0.01 | -50.0 | 59.86 | 6.06 | 1054.61 | 9.31 | 0.00 | 0 | 181.20 | 3.82 | 140.39 | -1.67 |
| 2017 (4) | 0.31 | 1.3 | 0.02 | 100.0 | 56.44 | 0.77 | 964.78 | -9.5 | 0.00 | 0 | 174.54 | 0.5 | 142.78 | 3.28 |
| 2016 (3) | 0.31 | -1.28 | 0.01 | -97.67 | 56.01 | 8.78 | 1066.08 | 175.22 | 0.00 | 0 | 173.68 | -4.2 | 138.25 | -4.52 |
| 2015 (2) | 0.31 | -1.05 | 0.43 | -61.95 | 51.49 | 6.12 | 387.36 | 63.09 | 0.00 | 0 | 181.30 | -6.48 | 144.79 | -10.6 |
| 2014 (1) | 0.32 | -4.95 | 1.13 | -38.25 | 48.52 | 8.18 | 237.52 | 82.57 | 0.08 | 0 | 193.87 | 9.92 | 161.96 | 16.8 |
| 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 | 7.79 | 7.35 | 1.75 | 218.18 | 348.72 | 245.25 | -5.6 | 52.39 | 0.33 | 0 | 0 | 174.95 | -0.68 | -3.43 | 122.08 | 2.36 | -4.31 |
| 23Q3 (19) | 0.34 | -12.9 | -0.76 | 0.55 | 96.43 | 71.88 | 259.79 | 55.89 | 12.07 | 0.00 | 0 | 0 | 176.14 | 14.5 | -0.86 | 119.27 | 8.61 | 2.09 |
| 23Q2 (18) | 0.39 | 27.23 | -4.52 | 0.28 | -30.0 | -28.21 | 166.65 | 2.36 | -44.89 | 0.00 | 0 | 0 | 153.83 | -23.77 | 1.98 | 109.81 | -24.1 | 0.3 |
| 23Q1 (17) | 0.31 | -10.13 | -5.19 | 0.4 | 2.56 | 110.53 | 162.80 | 1.16 | -72.45 | 0.00 | 0 | 0 | 201.79 | 11.38 | 10.44 | 144.67 | 13.4 | 7.81 |
| 22Q4 (16) | 0.34 | -0.35 | -0.32 | 0.39 | 21.88 | 85.71 | 160.94 | -30.58 | -61.78 | 0.00 | 0 | 0 | 181.17 | 1.97 | 7.22 | 127.58 | 9.2 | 3.15 |
| 22Q3 (15) | 0.34 | -16.21 | 8.45 | 0.32 | -17.95 | -17.95 | 231.82 | -23.33 | -14.81 | 0.00 | 0 | 0 | 177.67 | 17.78 | 6.51 | 116.83 | 6.71 | 5.84 |
| 22Q2 (14) | 0.41 | 26.34 | 7.01 | 0.39 | 105.26 | 39.29 | 302.37 | -48.84 | -46.69 | 0.00 | 0 | -100.0 | 150.85 | -17.44 | 3.53 | 109.48 | -18.41 | 4.51 |
| 22Q1 (13) | 0.32 | -5.52 | 4.79 | 0.19 | -9.52 | 18.75 | 590.98 | 40.35 | -39.6 | 0.00 | 0 | -100.0 | 182.71 | 8.13 | -2.99 | 134.19 | 8.5 | -8.16 |
| 21Q4 (12) | 0.34 | 8.42 | 4.32 | 0.21 | -46.15 | 31.25 | 421.07 | 54.73 | -56.33 | 0.00 | 0 | -100.0 | 168.97 | 1.29 | -1.71 | 123.68 | 12.05 | -6.61 |
| 21Q3 (11) | 0.32 | -17.32 | -1.31 | 0.39 | 39.29 | 105.26 | 272.13 | -52.02 | -60.64 | 0.00 | -100.0 | -100.0 | 166.81 | 14.48 | 0.55 | 110.38 | 5.36 | -5.56 |
| 21Q2 (10) | 0.38 | 23.72 | 6.08 | 0.28 | 75.0 | 55.56 | 567.16 | -42.04 | -5.89 | 0.08 | 42.23 | -25.73 | 145.71 | -22.63 | -1.18 | 104.76 | -28.3 | -6.09 |
| 21Q1 (9) | 0.31 | -5.94 | 4.04 | 0.16 | 0.0 | 0.0 | 978.50 | 1.48 | 19.85 | 0.05 | 17.75 | -44.03 | 188.34 | 9.56 | -0.45 | 146.11 | 10.32 | 1.45 |
| 20Q4 (8) | 0.33 | 2.56 | 4.19 | 0.16 | -15.79 | 700.0 | 964.20 | 39.46 | -64.21 | 0.05 | -33.04 | 0 | 171.91 | 3.62 | -0.61 | 132.44 | 13.31 | -2.83 |
| 20Q3 (7) | 0.32 | -11.13 | 10.22 | 0.19 | 5.56 | 533.33 | 691.39 | 14.72 | -50.56 | 0.07 | -33.77 | 0 | 165.90 | 12.51 | -6.97 | 116.88 | 4.78 | -6.68 |
| 20Q2 (6) | 0.36 | 21.35 | 4.83 | 0.18 | 12.5 | 500.0 | 602.66 | -26.19 | -43.23 | 0.10 | 7.19 | 0 | 147.45 | -22.07 | -4.27 | 111.55 | -22.55 | -2.83 |
| 20Q1 (5) | 0.30 | -5.8 | 8.67 | 0.16 | 700.0 | 300.0 | 816.47 | -69.7 | -48.57 | 0.10 | 0 | 0 | 189.20 | 9.39 | -7.9 | 144.02 | 5.66 | -5.03 |
| 19Q4 (4) | 0.32 | 8.5 | 0.0 | 0.02 | -33.33 | 0.0 | 2694.42 | 92.69 | 0.0 | 0.00 | 0 | 0.0 | 172.96 | -3.01 | 0.0 | 136.30 | 8.82 | 0.0 |
| 19Q3 (3) | 0.29 | -15.47 | 0.0 | 0.03 | 0.0 | 0.0 | 1398.33 | 31.72 | 0.0 | 0.00 | 0 | 0.0 | 178.33 | 15.78 | 0.0 | 125.25 | 9.1 | 0.0 |
| 19Q2 (2) | 0.34 | 25.8 | 0.0 | 0.03 | -25.0 | 0.0 | 1061.62 | -33.13 | 0.0 | 0.00 | 0 | 0.0 | 154.02 | -25.02 | 0.0 | 114.80 | -24.3 | 0.0 |
| 19Q1 (1) | 0.27 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 1587.66 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 205.42 | 0.0 | 0.0 | 151.65 | 0.0 | 0.0 |
