- 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) | 0.21 | 8.09 | 2.31 | 120.0 | 35.0 | -0.88 | 39.01 | -73.59 | 0.00 | 0 | 375.11 | -10.92 | 82.83 | -15.34 |
| 2022 (9) | 0.20 | -44.87 | 1.05 | -77.02 | 35.31 | 36.23 | 147.70 | 16.51 | 0.00 | 0 | 421.11 | 73.28 | 97.84 | 150.1 |
| 2021 (8) | 0.35 | 121.04 | 4.57 | 352.48 | 25.92 | 27.5 | 126.77 | 7629.88 | 0.00 | 0 | 243.02 | -50.57 | 39.12 | -69.78 |
| 2020 (7) | 0.16 | -39.59 | 1.01 | -59.11 | 20.33 | -12.22 | 1.64 | -88.23 | 0.00 | 0 | 491.65 | 54.78 | 129.43 | 46.35 |
| 2019 (6) | 0.27 | 15.0 | 2.47 | 425.53 | 23.16 | -20.33 | 13.93 | -86.41 | 0.00 | 0 | 317.65 | -12.7 | 88.44 | -9.91 |
| 2018 (5) | 0.23 | 68.94 | 0.47 | 30.56 | 29.07 | 27.11 | 102.49 | -39.24 | 0.00 | 0 | 363.88 | -42.06 | 98.17 | -31.78 |
| 2017 (4) | 0.14 | 3.57 | 0.36 | -58.14 | 22.87 | 5.59 | 168.69 | 131.91 | 0.00 | 0 | 628.01 | -0.16 | 143.90 | 8.52 |
| 2016 (3) | 0.13 | -22.24 | 0.86 | -40.28 | 21.66 | 12.29 | 72.74 | 0 | 0.00 | 0 | 628.99 | 37.0 | 132.60 | 75.7 |
| 2015 (2) | 0.17 | -35.08 | 1.44 | -36.0 | 19.29 | -29.73 | -38.75 | 0 | 0.00 | 0 | 459.13 | 49.61 | 75.47 | 47.89 |
| 2014 (1) | 0.26 | 270.35 | 2.25 | 837.5 | 27.45 | -4.59 | 7.91 | -89.92 | 0.00 | 0 | 306.89 | -73.77 | 51.03 | -80.58 |
| 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) | 0.21 | -18.31 | 8.09 | 2.31 | -32.46 | 120.0 | 11.23 | -66.82 | -94.73 | 0.00 | 0 | 0 | 375.11 | 21.0 | -10.92 | 82.83 | 19.49 | -15.34 |
| 23Q3 (19) | 0.26 | -4.86 | 22.88 | 3.42 | 1.18 | 86.89 | 33.85 | -14.84 | -80.99 | 0.00 | 0 | 0 | 310.00 | 2.7 | -23.74 | 69.32 | -0.23 | -34.71 |
| 23Q2 (18) | 0.27 | 12.7 | -13.56 | 3.38 | 525.93 | 19.01 | 39.75 | -78.5 | -85.0 | 0.00 | 0 | 0 | 301.85 | -10.05 | 11.41 | 69.48 | 12.45 | -19.44 |
| 23Q1 (17) | 0.24 | 23.41 | -1.79 | 0.54 | -48.57 | -70.0 | 184.88 | -13.22 | 208.34 | 0.00 | 0 | 0 | 335.57 | -20.31 | -2.92 | 61.79 | -36.85 | -27.1 |
| 22Q4 (16) | 0.20 | -7.14 | -44.87 | 1.05 | -42.62 | -77.02 | 213.04 | 19.63 | 225.0 | 0.00 | 0 | 0 | 421.11 | 3.59 | 73.28 | 97.84 | -7.85 | 150.1 |
| 22Q3 (15) | 0.21 | -33.08 | -47.41 | 1.83 | -35.56 | -63.91 | 178.08 | -32.8 | -38.44 | 0.00 | 0 | 0 | 406.50 | 50.03 | 92.29 | 106.17 | 23.1 | 290.33 |
| 22Q2 (14) | 0.31 | 28.05 | 39.11 | 2.84 | 57.78 | 167.92 | 265.01 | 341.98 | -62.07 | 0.00 | 0 | 0 | 270.94 | -21.61 | -23.91 | 86.25 | 1.76 | -21.23 |
| 22Q1 (13) | 0.25 | -30.73 | 181.95 | 1.8 | -60.61 | 318.6 | 59.96 | -8.53 | -52.08 | 0.00 | 0 | 0 | 345.65 | 42.23 | -62.31 | 84.76 | 116.67 | -67.62 |
| 21Q4 (12) | 0.35 | -11.41 | 121.04 | 4.57 | -9.86 | 352.48 | 65.55 | -77.34 | -17.48 | 0.00 | 0 | 0 | 243.02 | 14.96 | -50.57 | 39.12 | 43.82 | -69.78 |
| 21Q3 (11) | 0.40 | 77.02 | 238.73 | 5.07 | 378.3 | 503.57 | 289.28 | -58.6 | 1458.62 | 0.00 | 0 | 0 | 211.40 | -40.63 | -68.62 | 27.20 | -75.16 | -83.29 |
| 21Q2 (10) | 0.23 | 159.54 | -8.4 | 1.06 | 146.51 | -45.36 | 698.70 | 458.42 | 55115.75 | 0.00 | 0 | 0 | 356.06 | -61.18 | 10.69 | 109.49 | -58.17 | 34.1 |
| 21Q1 (9) | 0.09 | -45.69 | -67.22 | 0.43 | -57.43 | -76.37 | 125.12 | 57.5 | 589.9 | 0.00 | 0 | 0 | 917.18 | 86.55 | 211.36 | 261.77 | 102.25 | 281.98 |
| 20Q4 (8) | 0.16 | 35.76 | -39.59 | 1.01 | 20.24 | -59.11 | 79.44 | 328.02 | 164.36 | 0.00 | 0 | 0 | 491.65 | -27.03 | 54.78 | 129.43 | -20.5 | 46.35 |
| 20Q3 (7) | 0.12 | -52.13 | -44.99 | 0.84 | -56.7 | -49.7 | 18.56 | 1561.42 | 148.79 | 0.00 | 0 | 0 | 673.77 | 109.46 | 73.31 | 162.80 | 99.39 | 73.52 |
| 20Q2 (6) | 0.25 | -7.12 | 12.3 | 1.94 | 6.59 | 212.9 | -1.27 | 95.03 | -101.16 | 0.00 | 0 | 0 | 321.67 | 9.2 | -16.52 | 81.65 | 19.14 | -23.38 |
| 20Q1 (5) | 0.27 | 0.08 | 27.72 | 1.82 | -26.32 | 857.89 | -25.54 | -184.99 | 74.18 | 0.00 | 0 | 0 | 294.57 | -7.27 | -26.26 | 68.53 | -22.51 | -31.46 |
| 19Q4 (4) | 0.27 | 23.64 | 0.0 | 2.47 | 47.9 | 0.0 | 30.05 | 302.82 | 0.0 | 0.00 | 0 | 0.0 | 317.65 | -18.29 | 0.0 | 88.44 | -5.73 | 0.0 |
| 19Q3 (3) | 0.21 | -2.28 | 0.0 | 1.67 | 169.35 | 0.0 | 7.46 | -93.18 | 0.0 | 0.00 | 0 | 0.0 | 388.77 | 0.9 | 0.0 | 93.82 | -11.96 | 0.0 |
| 19Q2 (2) | 0.22 | 5.63 | 0.0 | 0.62 | 226.32 | 0.0 | 109.46 | 210.66 | 0.0 | 0.00 | 0 | 0.0 | 385.32 | -3.55 | 0.0 | 106.57 | 6.59 | 0.0 |
| 19Q1 (1) | 0.21 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | -98.92 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 399.49 | 0.0 | 0.0 | 99.98 | 0.0 | 0.0 |
