- 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) | 0.49 | -3.29 | 0 | 0 | 9.58 | -2.44 | 77.03 | -4.69 | 0.00 | 0 | 151.58 | -1.5 | 145.32 | -1.92 |
| 2022 (9) | 0.51 | -3.4 | 0 | 0 | 9.82 | 3.92 | 80.82 | -12.02 | 0.00 | 0 | 153.89 | -1.59 | 148.16 | -2.68 |
| 2021 (8) | 0.52 | -6.32 | 0 | 0 | 9.45 | 0.64 | 91.86 | 2.56 | 0.00 | 0 | 156.38 | -6.11 | 152.24 | -7.23 |
| 2020 (7) | 0.56 | -2.94 | 0 | 0 | 9.39 | 8.68 | 89.57 | 8.94 | 0.00 | 0 | 166.55 | 6.13 | 164.10 | 6.28 |
| 2019 (6) | 0.58 | 10.57 | 0 | 0 | 8.64 | 6.01 | 82.22 | 0 | 0.00 | 0 | 156.93 | 6.47 | 154.41 | 6.38 |
| 2018 (5) | 0.52 | 1.52 | 0 | 0 | 8.15 | 4.09 | 0.00 | 0 | 0.00 | 0 | 147.40 | 3.61 | 145.15 | 13.42 |
| 2017 (4) | 0.51 | -3.08 | 0 | 0 | 7.83 | 2.49 | 0.00 | 0 | 0.00 | 0 | 142.26 | 5.34 | 127.98 | 4.59 |
| 2016 (3) | 0.53 | -14.93 | 0 | 0 | 7.64 | 11.37 | 0.00 | 0 | 0.00 | 0 | 135.05 | 23.84 | 122.36 | 15.1 |
| 2015 (2) | 0.62 | -11.28 | 0 | 0 | 6.86 | 61.41 | 0.00 | 0 | 0.00 | 0 | 109.05 | 42.83 | 106.31 | 56.22 |
| 2014 (1) | 0.70 | 25.29 | 0 | 0 | 4.25 | 53.43 | 0.00 | 0 | 0.00 | 0 | 76.35 | 22.55 | 68.05 | 17.92 |
| 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) | 0.49 | -7.55 | -3.29 | 0 | 0 | 0 | 90.58 | 66.35 | -8.53 | 0.00 | 0 | 0 | 151.58 | 6.51 | -1.5 | 145.32 | 7.41 | -1.92 |
| 23Q3 (19) | 0.53 | -0.84 | -4.01 | 0 | 0 | 0 | 54.45 | -51.84 | -13.95 | 0.00 | 0 | 0 | 142.32 | 3.36 | 0.65 | 135.29 | 3.32 | -0.64 |
| 23Q2 (18) | 0.53 | -17.58 | -4.02 | 0 | 0 | 0 | 113.05 | 125.29 | 1.36 | 0.00 | 0 | 0 | 137.70 | 17.26 | -0.3 | 130.94 | 15.81 | -1.73 |
| 23Q1 (17) | 0.65 | 28.01 | -4.08 | 0 | 0 | 0 | 50.18 | -49.33 | -1.12 | 0.00 | 0 | 0 | 117.43 | -23.69 | -1.14 | 113.06 | -23.69 | -2.04 |
| 22Q4 (16) | 0.51 | -8.25 | -3.4 | 0 | 0 | 0 | 99.03 | 56.49 | 33.07 | 0.00 | 0 | 0 | 153.89 | 8.83 | -1.59 | 148.16 | 8.81 | -2.68 |
| 22Q3 (15) | 0.55 | -0.85 | -3.77 | 0 | 0 | 0 | 63.28 | -43.26 | -12.38 | 0.00 | 0 | 0 | 141.40 | 2.37 | -6.85 | 136.16 | 2.19 | -7.73 |
| 22Q2 (14) | 0.56 | -17.64 | -9.97 | 0 | 0 | 0 | 111.53 | 119.76 | -17.39 | 0.00 | 0 | 0 | 138.12 | 16.28 | -5.58 | 133.24 | 15.45 | -7.57 |
| 22Q1 (13) | 0.67 | 28.91 | 22.27 | 0 | 0 | 0 | 50.75 | -31.81 | -41.16 | 0.00 | 0 | 0 | 118.78 | -24.04 | -32.78 | 115.41 | -24.19 | -33.7 |
| 21Q4 (12) | 0.52 | -8.6 | -6.32 | 0 | 0 | 0 | 74.42 | 3.05 | -28.13 | 0.00 | 0 | 0 | 156.38 | 3.02 | -6.11 | 152.24 | 3.16 | -7.23 |
| 21Q3 (11) | 0.57 | -7.23 | -3.12 | 0 | 0 | 0 | 72.22 | -46.51 | -18.6 | 0.00 | 0 | 0 | 151.80 | 3.77 | -2.37 | 147.57 | 2.37 | -2.95 |
| 21Q2 (10) | 0.62 | 11.86 | -4.89 | 0 | 0 | 0 | 135.01 | 56.53 | 33.9 | 0.00 | 0 | 0 | 146.28 | -17.22 | 7.13 | 144.16 | -17.18 | 7.4 |
| 21Q1 (9) | 0.55 | -1.24 | -20.57 | 0 | 0 | 0 | 86.25 | -16.71 | 30.64 | 0.00 | 0 | 0 | 176.71 | 6.1 | 57.23 | 174.06 | 6.07 | 57.34 |
| 20Q4 (8) | 0.56 | -5.47 | -2.94 | 0 | 0 | 0 | 103.55 | 16.72 | 29.94 | 0.00 | 0 | 0 | 166.55 | 7.11 | 22.14 | 164.10 | 7.93 | 22.31 |
| 20Q3 (7) | 0.59 | -8.93 | -2.69 | 0 | 0 | 0 | 88.72 | -12.01 | 54.43 | 0.00 | 0 | 0 | 155.49 | 13.88 | 20.79 | 152.05 | 13.28 | 21.14 |
| 20Q2 (6) | 0.65 | -6.58 | -0.06 | 0 | 0 | 0 | 100.83 | 52.73 | -10.41 | 0.00 | 0 | 0 | 136.54 | 21.49 | 12.42 | 134.23 | 21.33 | 12.56 |
| 20Q1 (5) | 0.69 | 20.69 | 26.75 | 0 | 0 | 0 | 66.02 | -17.15 | -16.64 | 0.00 | 0 | 0 | 112.39 | -17.58 | -23.71 | 110.63 | -17.54 | -20.72 |
| 19Q4 (4) | 0.58 | -5.22 | 0.0 | 0 | 0 | 0.0 | 79.69 | 38.71 | 0.0 | 0.00 | 0 | 0.0 | 136.36 | 5.93 | 0.0 | 134.17 | 6.89 | 0.0 |
| 19Q3 (3) | 0.61 | -6.47 | 0.0 | 0 | 0 | 0.0 | 57.45 | -48.95 | 0.0 | 0.00 | 0 | 0.0 | 128.73 | 5.99 | 0.0 | 125.52 | 5.26 | 0.0 |
| 19Q2 (2) | 0.65 | 18.48 | 0.0 | 0 | 0 | 0.0 | 112.54 | 42.1 | 0.0 | 0.00 | 0 | 0.0 | 121.46 | -17.55 | 0.0 | 119.25 | -14.55 | 0.0 |
| 19Q1 (1) | 0.55 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 79.20 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 147.32 | 0.0 | 0.0 | 139.55 | 0.0 | 0.0 |
