- 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) | 0.15 | 25.02 | 0.85 | 183.33 | 7.04 | -43.73 | -120.80 | 0 | 0.00 | 0 | 590.87 | -20.92 | 468.97 | 6.2 |
| 2022 (9) | 0.12 | -30.16 | 0.3 | -55.88 | 12.51 | -22.35 | 16.64 | -98.22 | 0.00 | 0 | 747.16 | 47.91 | 441.59 | 38.97 |
| 2021 (8) | 0.17 | 10.96 | 0.68 | 0 | 16.11 | 55.65 | 936.67 | 0 | 0.00 | 0 | 505.14 | -7.42 | 317.77 | -29.83 |
| 2020 (7) | 0.15 | 91.36 | 0 | 0 | 10.35 | 18.42 | -440.88 | 0 | 0.00 | 0 | 545.64 | -48.21 | 452.86 | -50.14 |
| 2019 (6) | 0.08 | -41.14 | 0 | 0 | 8.74 | -53.11 | 51.32 | 0 | 0.00 | 0 | 1053.62 | 78.1 | 908.20 | 94.88 |
| 2018 (5) | 0.13 | -52.57 | 1.15 | -57.56 | 18.64 | -56.0 | -62.58 | 0 | 0.00 | 0 | 591.59 | 99.81 | 466.03 | 123.75 |
| 2017 (4) | 0.28 | -30.08 | 2.71 | -55.65 | 42.36 | -48.32 | -6.86 | 0 | 0.00 | 0 | 296.07 | 36.99 | 208.28 | 21.77 |
| 2016 (3) | 0.40 | 13.99 | 6.11 | 70.67 | 81.96 | -5.7 | 1.77 | -84.21 | 0.00 | 0 | 216.12 | -11.77 | 171.05 | -17.08 |
| 2015 (2) | 0.35 | -24.31 | 3.58 | -54.57 | 86.91 | -31.18 | 11.21 | 58.56 | 0.00 | 0 | 244.94 | 23.96 | 206.28 | 49.96 |
| 2014 (1) | 0.47 | 23.53 | 7.88 | 0.77 | 126.29 | 0.88 | 7.07 | -2.62 | 0.00 | 0 | 197.60 | -16.99 | 137.56 | -16.48 |
| 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) | 0.15 | 18.33 | 25.02 | 0.85 | 54.55 | 183.33 | -59.61 | -133.85 | 71.2 | 0.00 | 0 | 0 | 590.87 | -18.36 | -20.92 | 468.97 | -17.29 | 6.2 |
| 23Q3 (19) | 0.12 | 23.92 | 3.88 | 0.55 | 175.0 | 37.5 | 176.11 | 128.64 | 203.85 | 0.00 | 0 | 0 | 723.78 | -19.25 | -0.59 | 567.00 | -12.14 | 44.94 |
| 23Q2 (18) | 0.10 | -14.37 | -47.02 | 0.2 | 0.0 | -80.95 | -614.85 | -659.36 | -696.25 | 0.00 | 0 | 0 | 896.37 | 19.62 | 96.26 | 645.32 | 34.0 | 203.37 |
| 23Q1 (17) | 0.12 | -0.43 | -24.4 | 0.2 | -33.33 | -50.0 | -80.97 | 60.88 | -225.79 | 0.00 | 0 | 0 | 749.33 | 0.29 | 35.06 | 481.59 | 9.06 | 71.62 |
| 22Q4 (16) | 0.12 | -1.68 | -30.16 | 0.3 | -25.0 | -55.88 | -206.96 | -457.07 | -307.08 | 0.00 | 0 | 0 | 747.16 | 2.62 | 47.91 | 441.59 | 12.88 | 38.97 |
| 22Q3 (15) | 0.12 | -36.79 | -15.88 | 0.4 | -61.9 | 0 | 57.96 | -43.79 | -97.82 | 0.00 | 0 | 0 | 728.11 | 59.42 | 22.29 | 391.20 | 83.9 | -2.57 |
| 22Q2 (14) | 0.19 | 22.19 | 25.45 | 1.05 | 162.5 | 0 | 103.12 | 60.2 | -96.23 | 0.00 | 0 | 0 | 456.72 | -17.68 | -18.18 | 212.72 | -24.2 | -54.3 |
| 22Q1 (13) | 0.15 | -8.02 | 6.37 | 0.4 | -41.18 | 0 | 64.37 | 226.61 | -92.18 | 0.00 | 0 | 0 | 554.82 | 9.83 | -2.91 | 280.62 | -11.69 | -43.58 |
| 21Q4 (12) | 0.17 | 18.43 | 10.96 | 0.68 | 0 | 0 | -50.84 | -101.91 | 82.21 | 0.00 | 0 | 0 | 505.14 | -15.16 | -7.42 | 317.77 | -20.86 | -29.83 |
| 21Q3 (11) | 0.14 | -5.74 | 5.93 | 0 | 0 | 0 | 2661.69 | -2.7 | 282.88 | 0.00 | 0 | 0 | 595.41 | 6.66 | -3.68 | 401.52 | -13.75 | -16.89 |
| 21Q2 (10) | 0.15 | 3.6 | 51.83 | 0 | 0 | 0 | 2735.60 | 232.3 | 462.95 | 0.00 | 0 | 0 | 558.22 | -2.31 | -33.3 | 465.52 | -6.41 | -34.22 |
| 21Q1 (9) | 0.14 | -4.05 | 75.36 | 0 | 0 | 0 | 823.22 | 388.07 | 86.67 | 0.00 | 0 | 0 | 571.43 | 4.73 | -43.35 | 497.39 | 9.83 | -42.93 |
| 20Q4 (8) | 0.15 | 13.06 | 104.62 | 0 | 0 | 0 | -285.77 | 80.36 | 88.1 | 0.00 | 0 | 0 | 545.64 | -11.73 | -51.73 | 452.86 | -6.26 | -53.47 |
| 20Q3 (7) | 0.13 | 35.09 | 73.66 | 0 | 0 | 0 | -1455.40 | -93.1 | -700.19 | 0.00 | 0 | 0 | 618.16 | -26.14 | -44.79 | 483.09 | -31.73 | -53.06 |
| 20Q2 (6) | 0.10 | 19.66 | 5.23 | 0 | 0 | -100.0 | -753.71 | -270.91 | -362.62 | 0.00 | 0 | 0 | 836.88 | -17.04 | -7.09 | 707.65 | -18.81 | -11.61 |
| 20Q1 (5) | 0.08 | 11.96 | 32.05 | 0 | 0 | -100.0 | 441.00 | 118.36 | 455.14 | 0.00 | 0 | 0 | 1008.75 | -10.76 | -26.14 | 871.57 | -10.45 | -20.26 |
| 19Q4 (4) | 0.07 | -4.04 | 0.0 | 0 | 0 | 0.0 | -2402.18 | -1090.63 | 0.0 | 0.00 | 0 | 0.0 | 1130.41 | 0.96 | 0.0 | 973.28 | -5.43 | 0.0 |
| 19Q3 (3) | 0.08 | -18.14 | 0.0 | 0 | -100.0 | 0.0 | 242.49 | -15.51 | 0.0 | 0.00 | 0 | 0.0 | 1119.68 | 24.31 | 0.0 | 1029.20 | 28.55 | 0.0 |
| 19Q2 (2) | 0.09 | 50.16 | 0.0 | 0.6 | 0.0 | 0.0 | 287.00 | 261.28 | 0.0 | 0.00 | 0 | 0.0 | 900.70 | -34.05 | 0.0 | 800.62 | -26.75 | 0.0 |
| 19Q1 (1) | 0.06 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 79.44 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 1365.76 | 0.0 | 0.0 | 1093.06 | 0.0 | 0.0 |
