- 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) | 0.55 | 0.56 | 0 | 0 | 382.73 | -25.96 | 38.09 | -63.95 | 0.00 | 0 | 249.06 | 13.58 | 219.20 | 14.99 |
| 2022 (9) | 0.55 | 18.81 | 0.02 | 0 | 516.94 | 17.62 | 105.67 | -58.95 | 0.00 | 0 | 219.29 | -3.94 | 190.62 | -4.6 |
| 2021 (8) | 0.46 | 43.41 | 0 | 0 | 439.51 | 32.66 | 257.43 | 124.34 | 0.00 | 0 | 228.29 | 17.46 | 199.81 | 20.41 |
| 2020 (7) | 0.32 | 4.29 | 22.8 | -28.97 | 331.31 | 17.13 | 114.75 | -36.16 | 0.00 | 0 | 194.35 | 1.97 | 165.94 | 5.25 |
| 2019 (6) | 0.31 | 42.09 | 32.1 | 64100.0 | 282.86 | -2.22 | 179.74 | 0 | 0.00 | 0 | 190.60 | -46.89 | 157.66 | -48.99 |
| 2018 (5) | 0.22 | 16.51 | 0.05 | 0 | 289.28 | 16.13 | 0.00 | 0 | 0.00 | 0 | 358.91 | -17.76 | 309.09 | -19.18 |
| 2017 (4) | 0.19 | 4.23 | 0 | 0 | 249.1 | -3.56 | 0.00 | 0 | 0.00 | 0 | 436.40 | -6.87 | 382.42 | -9.62 |
| 2016 (3) | 0.18 | 16.93 | 0.43 | 22.86 | 258.29 | 10.76 | 0.00 | 0 | 0.00 | 0 | 468.59 | -19.47 | 423.11 | -19.44 |
| 2015 (2) | 0.15 | -16.48 | 0.35 | -66.98 | 233.2 | -2.55 | 0.00 | 0 | 0.00 | 0 | 581.90 | 24.93 | 525.20 | 28.07 |
| 2014 (1) | 0.18 | 20.04 | 1.06 | 221.21 | 239.31 | 13.23 | 0.00 | 0 | 0.00 | 0 | 465.79 | -20.1 | 410.10 | -21.91 |
| 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) | 0.55 | -2.31 | 0.56 | 0 | -100.0 | -100.0 | 40.52 | 28.35 | -36.27 | 0.00 | 0 | 0 | 249.06 | 2.33 | 13.58 | 219.20 | 4.64 | 14.99 |
| 23Q3 (19) | 0.57 | -4.59 | 0.05 | 0.2 | 233.33 | -13.04 | 31.57 | -26.51 | -63.81 | 0.00 | 0 | 0 | 243.40 | 45.51 | 0.98 | 209.48 | 45.83 | -2.81 |
| 23Q2 (18) | 0.59 | 9.63 | -5.68 | 0.06 | -25.0 | -57.14 | 42.96 | 12.7 | -65.16 | 0.00 | 0 | 0 | 167.27 | -21.56 | -13.61 | 143.65 | -21.48 | -18.63 |
| 23Q1 (17) | 0.54 | -1.58 | 1.54 | 0.08 | 300.0 | 166.67 | 38.12 | -40.04 | -78.74 | 0.00 | 0 | 0 | 213.24 | -2.76 | -17.43 | 182.94 | -4.03 | -21.43 |
| 22Q4 (16) | 0.55 | -2.81 | 18.81 | 0.02 | -91.3 | 0 | 63.58 | -27.12 | -71.58 | 0.00 | 0 | 0 | 219.29 | -9.02 | -3.94 | 190.62 | -11.56 | -4.6 |
| 22Q3 (15) | 0.57 | -10.06 | 37.83 | 0.23 | 64.29 | -98.48 | 87.24 | -29.24 | -76.39 | 0.00 | 0 | 0 | 241.04 | 24.48 | 14.44 | 215.53 | 22.09 | 19.47 |
| 22Q2 (14) | 0.63 | 18.02 | 39.32 | 0.14 | 366.67 | -99.03 | 123.29 | -31.23 | -53.29 | 0.00 | 0 | 0 | 193.63 | -25.02 | 22.67 | 176.53 | -24.18 | 28.72 |
| 22Q1 (13) | 0.53 | 15.17 | 62.64 | 0.03 | 0 | -99.8 | 179.28 | -19.86 | -13.14 | 0.00 | 0 | 0 | 258.24 | 13.12 | 18.54 | 232.83 | 16.53 | 24.62 |
| 21Q4 (12) | 0.46 | 12.75 | 43.41 | 0 | -100.0 | -100.0 | 223.70 | -39.45 | 37.96 | 0.00 | 0 | 0 | 228.29 | 8.39 | 17.46 | 199.81 | 10.76 | 20.41 |
| 21Q3 (11) | 0.41 | -9.09 | 34.88 | 15.14 | 5.07 | -30.33 | 369.46 | 39.99 | 197.76 | 0.00 | 0 | 0 | 210.62 | 33.44 | 4.78 | 180.40 | 31.54 | 6.2 |
| 21Q2 (10) | 0.45 | 37.78 | 11.43 | 14.41 | -3.87 | -22.36 | 263.92 | 27.86 | 148.07 | 0.00 | 0 | 0 | 157.84 | -27.55 | 3.55 | 137.14 | -26.6 | 3.46 |
| 21Q1 (9) | 0.33 | 1.55 | 11.82 | 14.99 | -34.25 | -21.8 | 206.41 | 27.3 | 156.76 | 0.00 | 0 | 0 | 217.85 | 12.09 | 3.84 | 186.83 | 12.59 | 6.58 |
| 20Q4 (8) | 0.32 | 6.04 | 4.29 | 22.8 | 4.92 | -28.97 | 162.15 | 30.68 | 14.39 | 0.00 | 0 | 0 | 194.35 | -3.31 | 1.97 | 165.94 | -2.31 | 5.25 |
| 20Q3 (7) | 0.30 | -24.89 | -3.42 | 21.73 | 17.08 | -48.41 | 124.08 | 16.63 | 2.28 | 0.00 | 0 | 0 | 201.01 | 31.87 | 6.49 | 169.87 | 28.15 | 9.88 |
| 20Q2 (6) | 0.41 | 38.26 | 13.07 | 18.56 | -3.18 | 16772.73 | 106.39 | 32.34 | -65.94 | 0.00 | 0 | 0 | 152.43 | -27.35 | -13.57 | 132.56 | -24.38 | -9.48 |
| 20Q1 (5) | 0.29 | -5.29 | 18.25 | 19.17 | -40.28 | 21200.0 | 80.39 | -43.29 | -70.66 | 0.00 | 0 | 0 | 209.80 | 10.07 | -36.62 | 175.30 | 11.19 | -37.92 |
| 19Q4 (4) | 0.31 | -1.81 | 0.0 | 32.1 | -23.79 | 0.0 | 141.75 | 16.85 | 0.0 | 0.00 | 0 | 0.0 | 190.60 | 0.97 | 0.0 | 157.66 | 1.98 | 0.0 |
| 19Q3 (3) | 0.32 | -12.06 | 0.0 | 42.12 | 38190.91 | 0.0 | 121.31 | -61.16 | 0.0 | 0.00 | 0 | 0.0 | 188.76 | 7.03 | 0.0 | 154.60 | 5.57 | 0.0 |
| 19Q2 (2) | 0.36 | 44.6 | 0.0 | 0.11 | 22.22 | 0.0 | 312.36 | 14.0 | 0.0 | 0.00 | 0 | 0.0 | 176.37 | -46.72 | 0.0 | 146.44 | -48.14 | 0.0 |
| 19Q1 (1) | 0.25 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 273.99 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 331.03 | 0.0 | 0.0 | 282.37 | 0.0 | 0.0 |
