- 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) | 0.17 | 10.99 | 5.0 | 11.11 | 92.16 | 1.68 | 214.42 | -6.9 | 0.00 | 0 | 682.11 | -12.95 | 499.23 | 20.6 |
| 2022 (9) | 0.15 | 12.17 | 4.5 | 171.08 | 90.64 | 2.5 | 230.30 | -0.14 | 0.00 | 0 | 783.57 | -2.55 | 413.94 | 19.4 |
| 2021 (8) | 0.13 | -25.4 | 1.66 | -69.14 | 88.43 | 3.58 | 230.62 | 473.11 | 0.00 | 0 | 804.04 | 38.39 | 346.67 | 18.2 |
| 2020 (7) | 0.18 | -5.38 | 5.38 | -8.5 | 85.37 | -13.25 | 40.24 | 44.8 | 0.00 | 0 | 580.99 | 8.05 | 293.30 | 9.29 |
| 2019 (6) | 0.19 | -25.55 | 5.88 | -51.92 | 98.41 | -7.08 | 27.79 | 62.51 | 0.00 | 0 | 537.71 | 42.68 | 268.37 | 16.37 |
| 2018 (5) | 0.25 | 6.12 | 12.23 | 18.74 | 105.91 | -2.38 | 17.10 | -75.69 | 0.00 | 0 | 376.87 | -8.18 | 230.62 | 6.9 |
| 2017 (4) | 0.24 | 14.12 | 10.3 | 33.42 | 108.49 | 16.53 | 70.35 | 11.9 | 0.00 | 0 | 410.45 | -11.53 | 215.74 | -18.79 |
| 2016 (3) | 0.21 | -30.61 | 7.72 | -48.36 | 93.1 | -11.2 | 62.87 | 73.53 | 0.00 | 0 | 463.96 | 53.72 | 265.65 | 35.2 |
| 2015 (2) | 0.30 | -0.92 | 14.95 | 2.33 | 104.84 | 0.53 | 36.23 | -21.02 | 0.00 | 0 | 301.82 | 0.33 | 196.49 | 21.75 |
| 2014 (1) | 0.31 | -16.05 | 14.61 | -25.31 | 104.29 | 17.3 | 45.87 | 5.74 | 0.00 | 0 | 300.82 | 21.46 | 161.39 | 47.07 |
| 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) | 0.17 | -6.03 | 10.99 | 5.0 | 0 | 11.11 | 208.47 | -42.19 | 81.28 | 0.00 | 0 | 0 | 682.11 | 7.71 | -12.95 | 499.23 | 23.23 | 20.6 |
| 23Q3 (19) | 0.18 | -29.66 | -13.29 | 0 | -100.0 | -100.0 | 360.61 | 79.11 | 56.41 | 0.00 | 0 | 0 | 633.28 | 54.41 | 19.5 | 405.13 | 57.9 | 55.57 |
| 23Q2 (18) | 0.25 | -1.75 | 11.94 | 6.7 | 28.85 | 463.03 | 201.33 | 54.28 | -35.61 | 0.00 | 0 | 0 | 410.13 | 2.59 | -14.46 | 256.58 | 19.31 | 12.0 |
| 23Q1 (17) | 0.26 | 70.91 | -1.65 | 5.2 | 15.56 | 87.73 | 130.50 | 13.48 | -70.57 | 0.00 | 0 | 0 | 399.76 | -48.98 | 2.63 | 215.05 | -48.05 | 24.19 |
| 22Q4 (16) | 0.15 | -26.59 | 12.17 | 4.5 | 614.29 | 171.08 | 115.00 | -50.12 | -61.73 | 0.00 | 0 | 0 | 783.57 | 47.86 | -2.55 | 413.94 | 58.96 | 19.4 |
| 22Q3 (15) | 0.20 | -9.19 | -9.91 | 0.63 | -47.06 | -83.29 | 230.56 | -26.26 | -30.45 | 0.00 | 0 | 0 | 529.93 | 10.52 | 20.51 | 260.41 | 13.67 | 6.12 |
| 22Q2 (14) | 0.23 | -13.68 | 21.19 | 1.19 | -57.04 | -69.49 | 312.65 | -29.5 | 55.5 | 0.00 | 0 | 0 | 479.48 | 23.1 | -14.09 | 229.09 | 32.3 | -31.58 |
| 22Q1 (13) | 0.26 | 94.92 | 33.03 | 2.77 | 66.87 | -27.3 | 443.48 | 47.57 | 185.89 | 0.00 | 0 | 0 | 389.51 | -51.56 | -25.98 | 173.16 | -50.05 | -38.55 |
| 21Q4 (12) | 0.13 | -41.04 | -25.4 | 1.66 | -55.97 | -69.14 | 300.53 | -9.34 | 160.2 | 0.00 | 0 | 0 | 804.04 | 82.84 | 38.39 | 346.67 | 41.27 | 18.2 |
| 21Q3 (11) | 0.23 | 22.16 | 16.04 | 3.77 | -3.33 | -41.09 | 331.48 | 64.87 | 147.02 | 0.00 | 0 | 0 | 439.74 | -21.21 | -15.65 | 245.40 | -26.71 | 10.99 |
| 21Q2 (10) | 0.19 | -5.25 | -19.91 | 3.9 | 2.36 | -26.97 | 201.06 | 29.62 | 1247.59 | 0.00 | 0 | 0 | 558.14 | 6.07 | 34.38 | 334.85 | 18.82 | 87.71 |
| 21Q1 (9) | 0.20 | 9.3 | -26.13 | 3.81 | -29.18 | -39.33 | 155.12 | 34.3 | 1320.46 | 0.00 | 0 | 0 | 526.20 | -9.43 | 45.77 | 281.81 | -3.92 | 57.22 |
| 20Q4 (8) | 0.18 | -8.28 | -5.38 | 5.38 | -15.94 | -8.5 | 115.50 | -13.93 | 326.36 | 0.00 | 0 | 0 | 580.99 | 11.45 | 8.05 | 293.30 | 32.65 | 9.29 |
| 20Q3 (7) | 0.20 | -15.68 | -9.31 | 6.4 | 19.85 | -12.21 | 134.19 | 799.4 | 185.88 | 0.00 | 0 | 0 | 521.30 | 25.51 | 14.16 | 221.11 | 23.95 | -17.33 |
| 20Q2 (6) | 0.23 | -12.61 | -17.49 | 5.34 | -14.97 | -46.87 | 14.92 | 217.39 | -36.59 | 0.00 | 0 | 0 | 415.33 | 15.06 | 23.96 | 178.39 | -0.48 | -11.81 |
| 20Q1 (5) | 0.27 | 40.01 | 9.21 | 6.28 | 6.8 | -47.45 | -12.71 | -146.92 | -169.0 | 0.00 | 0 | 0 | 360.98 | -32.87 | -8.27 | 179.25 | -33.21 | -21.63 |
| 19Q4 (4) | 0.19 | -12.09 | 0.0 | 5.88 | -19.34 | 0.0 | 27.09 | -42.29 | 0.0 | 0.00 | 0 | 0.0 | 537.71 | 17.76 | 0.0 | 268.37 | 0.34 | 0.0 |
| 19Q3 (3) | 0.22 | -23.28 | 0.0 | 7.29 | -27.46 | 0.0 | 46.94 | 99.49 | 0.0 | 0.00 | 0 | 0.0 | 456.62 | 36.28 | 0.0 | 267.45 | 32.22 | 0.0 |
| 19Q2 (2) | 0.28 | 15.67 | 0.0 | 10.05 | -15.9 | 0.0 | 23.53 | 27.74 | 0.0 | 0.00 | 0 | 0.0 | 335.05 | -14.86 | 0.0 | 202.27 | -11.57 | 0.0 |
| 19Q1 (1) | 0.24 | 0.0 | 0.0 | 11.95 | 0.0 | 0.0 | 18.42 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 393.54 | 0.0 | 0.0 | 228.73 | 0.0 | 0.0 |
