- 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) | 0.14 | -26.08 | 1.0 | -60.63 | 14.21 | -42.49 | -9.31 | 0 | 0.00 | 0 | 796.73 | 58.12 | 461.46 | 52.07 |
| 2022 (9) | 0.19 | -25.57 | 2.54 | 6.72 | 24.71 | -16.15 | 33.06 | -71.95 | 0.00 | 0 | 503.89 | 37.31 | 303.46 | 32.67 |
| 2021 (8) | 0.25 | 26.56 | 2.38 | 138.0 | 29.47 | 83.04 | 117.87 | 0 | 0.00 | 0 | 366.98 | -23.83 | 228.74 | -32.58 |
| 2020 (7) | 0.20 | 19.27 | 1.0 | 0.0 | 16.1 | -25.81 | -97.38 | 0 | 3.33 | 0.0 | 481.77 | -39.99 | 339.26 | -39.99 |
| 2019 (6) | 0.17 | -12.07 | 1.0 | 0.0 | 21.7 | -18.45 | 40.62 | 125.79 | 3.33 | 0 | 802.77 | 55.64 | 565.38 | 86.37 |
| 2018 (5) | 0.19 | 2.47 | 1.0 | 0.0 | 26.61 | 18.06 | 17.99 | -77.29 | 0.00 | 0 | 515.78 | 3.85 | 303.36 | -16.28 |
| 2017 (4) | 0.19 | -3.18 | 1.0 | -61.69 | 22.54 | -5.21 | 79.21 | 401.96 | 0.00 | 0 | 496.66 | 8.16 | 362.36 | 1.53 |
| 2016 (3) | 0.19 | -26.31 | 2.61 | -39.02 | 23.78 | -6.3 | 15.78 | -55.81 | 0.00 | 0 | 459.20 | 38.97 | 356.90 | 46.85 |
| 2015 (2) | 0.26 | 9.95 | 4.28 | 59.7 | 25.38 | -8.64 | 35.71 | 29.76 | 0.00 | 0 | 330.42 | -19.22 | 243.04 | -23.04 |
| 2014 (1) | 0.24 | -13.81 | 2.68 | -41.61 | 27.78 | -7.98 | 27.52 | -60.86 | 0.00 | 0 | 409.04 | 24.97 | 315.79 | 40.68 |
| 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) | 0.14 | -3.6 | -26.08 | 1.0 | 0.0 | -60.63 | -88.25 | -244.81 | -626.94 | 0.00 | 0 | 0 | 796.73 | 2.96 | 58.12 | 461.46 | 5.62 | 52.07 |
| 23Q3 (19) | 0.14 | -20.88 | -34.84 | 1.0 | 0.0 | -61.39 | 60.94 | 331.36 | 103.74 | 0.00 | 0 | 0 | 773.84 | 44.82 | 74.97 | 436.90 | 43.06 | 72.99 |
| 23Q2 (18) | 0.18 | 19.99 | -37.03 | 1.0 | 0.0 | -74.81 | -26.34 | -220.05 | -139.39 | 0.00 | 0 | 0 | 534.34 | -21.91 | 71.15 | 305.40 | -24.03 | 60.69 |
| 23Q1 (17) | 0.15 | -19.22 | -45.43 | 1.0 | -60.63 | -74.09 | -8.23 | 32.21 | -106.85 | 0.00 | 0 | 0 | 684.29 | 35.8 | 107.18 | 401.98 | 32.47 | 92.96 |
| 22Q4 (16) | 0.19 | -15.03 | -25.57 | 2.54 | -1.93 | 6.72 | -12.14 | -140.59 | -115.21 | 0.00 | 0 | 0 | 503.89 | 13.93 | 37.31 | 303.46 | 20.15 | 32.67 |
| 22Q3 (15) | 0.22 | -23.53 | -18.05 | 2.59 | -34.76 | 8.37 | 29.91 | -55.27 | -75.13 | 0.00 | 0 | 0 | 442.28 | 41.66 | 32.51 | 252.56 | 32.89 | 21.25 |
| 22Q2 (14) | 0.29 | 3.98 | 7.97 | 3.97 | 2.85 | 66.11 | 66.87 | -44.32 | -53.41 | 0.00 | 0 | 0 | 312.21 | -5.47 | -6.42 | 190.05 | -8.77 | -16.85 |
| 22Q1 (13) | 0.28 | 10.16 | 17.25 | 3.86 | 62.18 | 58.85 | 120.09 | 50.47 | -19.26 | 0.00 | 0 | 0 | 330.29 | -10.0 | -13.54 | 208.32 | -8.93 | -24.51 |
| 21Q4 (12) | 0.25 | -6.43 | 26.56 | 2.38 | -0.42 | 138.0 | 79.81 | -33.63 | 201.32 | 0.00 | 0 | 0 | 366.98 | 9.95 | -23.83 | 228.74 | 9.81 | -32.58 |
| 21Q3 (11) | 0.27 | 0.75 | 59.81 | 2.39 | 0.0 | 139.0 | 120.25 | -16.23 | 782.25 | 0.00 | 0 | 0 | 333.77 | 0.04 | -46.49 | 208.30 | -8.86 | -52.57 |
| 21Q2 (10) | 0.27 | 12.92 | 56.5 | 2.39 | -1.65 | 139.0 | 143.54 | -3.5 | 161.53 | 0.00 | 0 | 0 | 333.64 | -12.67 | -45.04 | 228.56 | -17.17 | -45.16 |
| 21Q1 (9) | 0.24 | 18.91 | 39.01 | 2.43 | 143.0 | 143.0 | 148.74 | 288.83 | 284.98 | 0.00 | 0 | 0 | 382.03 | -20.7 | -50.62 | 275.94 | -18.66 | -48.02 |
| 20Q4 (8) | 0.20 | 18.14 | 19.27 | 1.0 | 0.0 | 0.0 | -78.77 | -677.92 | 42.45 | 0.00 | 0 | 0 | 481.77 | -22.76 | -39.99 | 339.26 | -22.74 | -39.72 |
| 20Q3 (7) | 0.17 | -1.34 | 4.57 | 1.0 | 0.0 | 0.0 | 13.63 | 105.84 | -89.38 | 0.00 | 0 | 0 | 623.74 | 2.75 | -5.73 | 439.13 | 5.36 | -0.54 |
| 20Q2 (6) | 0.17 | 0.29 | -3.98 | 1.0 | 0.0 | 0.0 | -233.27 | -190.1 | -795.5 | 0.00 | 0 | 0 | 607.04 | -21.53 | 6.3 | 416.80 | -21.48 | 14.22 |
| 20Q1 (5) | 0.17 | 2.03 | 0.88 | 1.0 | 0.0 | 0.0 | -80.41 | 41.26 | -156.83 | 0.00 | 0 | 0 | 773.64 | -3.63 | 24.22 | 530.83 | -5.68 | 40.44 |
| 19Q4 (4) | 0.17 | 3.58 | 0.0 | 1.0 | 0.0 | 0.0 | -136.88 | -206.67 | 0.0 | 0.00 | 0 | 0.0 | 802.77 | 21.32 | 0.0 | 562.81 | 27.48 | 0.0 |
| 19Q3 (3) | 0.16 | -9.41 | 0.0 | 1.0 | 0.0 | 0.0 | 128.32 | 282.59 | 0.0 | 0.00 | 0 | 0.0 | 661.67 | 15.87 | 0.0 | 441.50 | 20.99 | 0.0 |
| 19Q2 (2) | 0.18 | 5.37 | 0.0 | 1.0 | 0.0 | 0.0 | 33.54 | -76.3 | 0.0 | 0.00 | 0 | 0.0 | 571.06 | -8.3 | 0.0 | 364.90 | -3.46 | 0.0 |
| 19Q1 (1) | 0.17 | 0.0 | 0.0 | 1.0 | 0.0 | 0.0 | 141.50 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 622.78 | 0.0 | 0.0 | 377.97 | 0.0 | 0.0 |
