- 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) | 0.42 | -7.34 | 0 | 0 | 508.49 | 15.4 | 55.10 | 9.13 | 0.00 | 0 | 216.00 | 9.47 | 124.21 | 6.25 |
| 2022 (9) | 0.46 | 12.81 | 0 | 0 | 440.64 | 4.61 | 50.49 | 23.63 | 0.00 | 0 | 197.32 | -17.97 | 116.90 | -19.66 |
| 2021 (8) | 0.41 | 4.69 | 0 | 0 | 421.22 | 6.47 | 40.84 | 53.19 | 0.00 | 0 | 240.55 | -1.57 | 145.51 | 35.76 |
| 2020 (7) | 0.39 | -15.86 | 0 | 0 | 395.62 | 17.23 | 26.66 | 50.96 | 0.00 | 0 | 244.38 | 27.89 | 107.18 | 74.56 |
| 2019 (6) | 0.46 | 54.41 | 8.0 | 29.03 | 337.46 | 4.3 | 17.66 | -98.48 | 0.00 | 0 | 191.08 | -13.83 | 61.40 | -10.17 |
| 2018 (5) | 0.30 | 8.15 | 6.2 | 520.0 | 323.56 | -3.83 | 1164.98 | 55.55 | 0.00 | 0 | 221.74 | -20.39 | 68.35 | -44.64 |
| 2017 (4) | 0.28 | -3.73 | 1.0 | -77.78 | 336.43 | -4.54 | 748.92 | -6.49 | 0.00 | 0 | 278.55 | -3.5 | 123.46 | 2.58 |
| 2016 (3) | 0.29 | -11.73 | 4.5 | 1856.52 | 352.43 | -3.46 | 800.93 | -86.7 | 0.00 | 0 | 288.66 | 5.42 | 120.35 | -4.7 |
| 2015 (2) | 0.32 | -11.18 | 0.23 | -88.67 | 365.06 | 11.39 | 6021.02 | 1696.14 | 0.00 | 0 | 273.82 | 4.73 | 126.28 | -0.45 |
| 2014 (1) | 0.37 | 28.95 | 2.03 | 0 | 327.73 | 26.61 | 335.22 | 0 | 0.00 | 0 | 261.45 | -4.4 | 126.85 | 0 |
| 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) | 0.42 | 2.39 | -7.34 | 0 | -100.0 | 0 | 49.37 | -9.74 | -9.89 | 0.00 | 0 | 0 | 216.00 | -2.27 | 9.47 | 124.21 | 9.97 | 6.25 |
| 23Q3 (19) | 0.41 | -9.89 | 0.02 | 0.1 | 0 | 0 | 54.70 | -16.01 | 10.37 | 0.00 | 0 | 0 | 221.01 | 14.26 | -2.05 | 112.95 | -0.33 | -23.53 |
| 23Q2 (18) | 0.46 | -4.17 | 4.17 | 0 | 0 | 0 | 65.13 | 28.11 | 20.59 | 0.00 | 0 | 0 | 193.43 | 6.14 | -7.17 | 113.32 | -3.57 | -21.77 |
| 23Q1 (17) | 0.48 | 4.8 | 17.27 | 0 | 0 | 0 | 50.84 | -7.21 | 16.74 | 0.00 | 0 | 0 | 182.24 | -7.64 | -24.24 | 117.51 | 0.52 | -35.24 |
| 22Q4 (16) | 0.46 | 10.52 | 12.81 | 0 | 0 | 0 | 54.79 | 10.55 | 19.16 | 0.00 | 0 | 0 | 197.32 | -12.55 | -17.97 | 116.90 | -20.85 | -19.66 |
| 22Q3 (15) | 0.41 | -6.16 | 2.19 | 0 | 0 | 0 | 49.56 | -8.24 | 28.66 | 0.00 | 0 | 0 | 225.63 | 8.29 | -6.73 | 147.70 | 1.97 | -4.02 |
| 22Q2 (14) | 0.44 | 7.89 | 22.19 | 0 | 0 | 0 | 54.01 | 24.02 | 22.53 | 0.00 | 0 | 0 | 208.36 | -13.39 | -30.84 | 144.85 | -20.18 | 7.78 |
| 22Q1 (13) | 0.41 | 0.81 | 2.79 | 0 | 0 | -100.0 | 43.55 | -5.28 | 23.48 | 0.00 | 0 | 0 | 240.56 | 0.0 | -3.11 | 181.46 | 24.71 | 49.08 |
| 21Q4 (12) | 0.41 | 0.12 | 4.69 | 0 | 0 | 0 | 45.98 | 19.37 | 6.02 | 0.00 | 0 | 0 | 240.55 | -0.56 | -1.57 | 145.51 | -5.44 | 35.76 |
| 21Q3 (11) | 0.41 | 12.2 | -10.7 | 0 | 0 | -100.0 | 38.52 | -12.61 | 49.53 | 0.00 | 0 | 0 | 241.91 | -19.7 | 33.56 | 153.88 | 14.49 | 65.02 |
| 21Q2 (10) | 0.36 | -9.24 | -23.92 | 0 | -100.0 | -100.0 | 44.08 | 24.98 | 52.63 | 0.00 | 0 | 0 | 301.27 | 21.34 | 79.62 | 134.40 | 10.42 | 96.66 |
| 21Q1 (9) | 0.40 | 2.68 | -13.87 | 1.0 | 0 | -92.86 | 35.27 | -18.68 | 231.48 | 0.00 | 0 | 0 | 248.29 | 1.6 | 34.2 | 121.72 | 13.57 | 110.04 |
| 20Q4 (8) | 0.39 | -14.6 | -15.86 | 0 | -100.0 | -100.0 | 43.37 | 68.36 | 65.53 | 0.00 | 0 | 0 | 244.38 | 34.93 | 27.89 | 107.18 | 14.94 | 74.56 |
| 20Q3 (7) | 0.45 | -4.4 | -3.61 | 5.5 | -51.33 | -56.0 | 25.76 | -10.8 | 93.1 | 0.00 | 0 | 0 | 181.12 | 7.98 | -2.0 | 93.25 | 36.45 | 116.01 |
| 20Q2 (6) | 0.47 | 2.75 | 2.66 | 11.3 | -19.29 | 44.87 | 28.88 | 171.43 | 58.33 | 0.00 | 0 | 0 | 167.73 | -9.34 | -16.58 | 68.34 | 17.93 | 8.24 |
| 20Q1 (5) | 0.46 | 0.3 | 6.96 | 14.0 | 75.0 | 180.0 | 10.64 | -59.39 | -8.83 | 0.00 | 0 | 0 | 185.02 | -3.17 | -21.61 | 57.95 | -5.62 | -12.26 |
| 19Q4 (4) | 0.46 | -2.17 | 0.0 | 8.0 | -36.0 | 0.0 | 26.20 | 96.4 | 0.0 | 0.00 | 0 | 0.0 | 191.08 | 3.39 | 0.0 | 61.40 | 42.23 | 0.0 |
| 19Q3 (3) | 0.47 | 1.82 | 0.0 | 12.5 | 60.26 | 0.0 | 13.34 | -26.86 | 0.0 | 0.00 | 0 | 0.0 | 184.81 | -8.08 | 0.0 | 43.17 | -31.63 | 0.0 |
| 19Q2 (2) | 0.46 | 7.06 | 0.0 | 7.8 | 56.0 | 0.0 | 18.24 | 56.3 | 0.0 | 0.00 | 0 | 0.0 | 201.06 | -14.81 | 0.0 | 63.14 | -4.41 | 0.0 |
| 19Q1 (1) | 0.43 | 0.0 | 0.0 | 5.0 | 0.0 | 0.0 | 11.67 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 236.01 | 0.0 | 0.0 | 66.05 | 0.0 | 0.0 |
