- 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) | 0.21 | -12.38 | 0 | 0 | 8.24 | 3.65 | 147.38 | 2.55 | 0.00 | 0 | 345.56 | 19.06 | 197.37 | 22.2 |
| 2022 (9) | 0.23 | 0.13 | 0 | 0 | 7.95 | 10.11 | 143.72 | 52.91 | 0.00 | 0 | 290.25 | 5.42 | 161.52 | -0.07 |
| 2021 (8) | 0.23 | -2.01 | 0 | 0 | 7.22 | 43.25 | 93.99 | 96.43 | 0.00 | 0 | 275.34 | -33.81 | 161.63 | -38.96 |
| 2020 (7) | 0.24 | 8.1 | 0 | 0 | 5.04 | -23.75 | 47.85 | -36.24 | 0.00 | 0 | 416.01 | -20.5 | 264.79 | -35.36 |
| 2019 (6) | 0.22 | -17.73 | 0 | 0 | 6.61 | 9.08 | 75.05 | 0 | 0.00 | 0 | 523.29 | 51.92 | 409.61 | 79.21 |
| 2018 (5) | 0.27 | 24.59 | 0 | 0 | 6.06 | 22.67 | 0.00 | 0 | 0.00 | 0 | 344.44 | -20.47 | 228.56 | -20.17 |
| 2017 (4) | 0.22 | 16.17 | 0 | 0 | 4.94 | -8.86 | 0.00 | 0 | 0.00 | 0 | 433.10 | -14.35 | 286.31 | -5.51 |
| 2016 (3) | 0.19 | -20.01 | 0 | 0 | 5.42 | 16.56 | 0.00 | 0 | 0.00 | 0 | 505.69 | 24.01 | 303.01 | 12.87 |
| 2015 (2) | 0.23 | 18.44 | 0 | 0 | 4.65 | 16.83 | 0.00 | 0 | 0.00 | 0 | 407.78 | -16.14 | 268.45 | -23.79 |
| 2014 (1) | 0.20 | -7.99 | 0 | 0 | 3.98 | -1.49 | 0.00 | 0 | 0.00 | 0 | 486.27 | 10.71 | 352.27 | 7.31 |
| 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) | 0.21 | 2.86 | -12.38 | 0 | 0 | 0 | 139.86 | -5.12 | -14.5 | 0.00 | 0 | 0 | 345.56 | -2.5 | 19.06 | 197.37 | 4.56 | 22.2 |
| 23Q3 (19) | 0.20 | -23.67 | -21.6 | 0 | 0 | 0 | 147.41 | -6.19 | -19.92 | 0.00 | 0 | 0 | 354.43 | 35.07 | 35.31 | 188.77 | 30.02 | 34.16 |
| 23Q2 (18) | 0.26 | 17.32 | -3.47 | 0 | 0 | 0 | 157.13 | 8.77 | 23.0 | 0.00 | 0 | 0 | 262.40 | -15.25 | 9.22 | 145.18 | -9.94 | 9.13 |
| 23Q1 (17) | 0.22 | -4.87 | 1.09 | 0 | 0 | 0 | 144.46 | -11.68 | 38.05 | 0.00 | 0 | 0 | 309.62 | 6.67 | 4.35 | 161.20 | -0.2 | 7.15 |
| 22Q4 (16) | 0.23 | -7.97 | 0.13 | 0 | 0 | 0 | 163.57 | -11.14 | 6.53 | 0.00 | 0 | 0 | 290.25 | 10.81 | 5.42 | 161.52 | 14.79 | -0.07 |
| 22Q3 (15) | 0.25 | -6.02 | 21.64 | 0 | 0 | 0 | 184.08 | 44.09 | 138.04 | 0.00 | 0 | 0 | 261.93 | 9.03 | -2.48 | 140.71 | 5.77 | 22.45 |
| 22Q2 (14) | 0.27 | 22.86 | 31.06 | 0 | 0 | 0 | 127.75 | 22.09 | 80.46 | 0.00 | 0 | 0 | 240.24 | -19.03 | -12.15 | 133.03 | -11.57 | 26.99 |
| 22Q1 (13) | 0.22 | -5.77 | -1.03 | 0 | 0 | 0 | 104.64 | -31.85 | 33.5 | 0.00 | 0 | 0 | 296.70 | 7.76 | -28.71 | 150.44 | -6.92 | -46.79 |
| 21Q4 (12) | 0.23 | 11.8 | -2.01 | 0 | 0 | 0 | 153.55 | 98.56 | 143.15 | 0.00 | 0 | 0 | 275.34 | 2.51 | -33.81 | 161.63 | 40.66 | -38.96 |
| 21Q3 (11) | 0.21 | 1.26 | 10.98 | 0 | 0 | 0 | 77.33 | 9.24 | 16.32 | 0.00 | 0 | 0 | 268.59 | -1.79 | -51.97 | 114.91 | 9.69 | -66.0 |
| 21Q2 (10) | 0.21 | -7.23 | -14.97 | 0 | 0 | 0 | 70.79 | -9.68 | 248.72 | 0.00 | 0 | 0 | 273.48 | -34.29 | -40.41 | 104.76 | -62.95 | -65.02 |
| 21Q1 (9) | 0.22 | -6.7 | 21.02 | 0 | 0 | 0 | 78.38 | 24.12 | 81.86 | 0.00 | 0 | 0 | 416.21 | 0.05 | -37.19 | 282.74 | 6.78 | -38.03 |
| 20Q4 (8) | 0.24 | 26.62 | 8.1 | 0 | 0 | 0 | 63.15 | -5.01 | 3.92 | 0.00 | 0 | 0 | 416.01 | -25.61 | -20.5 | 264.79 | -21.66 | -35.36 |
| 20Q3 (7) | 0.19 | -22.42 | -36.31 | 0 | 0 | 0 | 66.48 | 227.49 | -7.46 | 0.00 | 0 | 0 | 559.22 | 21.85 | 47.81 | 338.00 | 12.86 | 33.34 |
| 20Q2 (6) | 0.24 | 32.05 | -34.39 | 0 | 0 | 0 | 20.30 | -52.9 | -75.62 | 0.00 | 0 | 0 | 458.94 | -30.74 | 60.66 | 299.48 | -34.36 | 63.7 |
| 20Q1 (5) | 0.18 | -16.66 | -43.21 | 0 | 0 | 0 | 43.10 | -29.08 | -55.53 | 0.00 | 0 | 0 | 662.66 | 26.63 | 97.34 | 456.22 | 11.38 | 106.91 |
| 19Q4 (4) | 0.22 | -25.4 | 0.0 | 0 | 0 | 0.0 | 60.77 | -15.41 | 0.0 | 0.00 | 0 | 0.0 | 523.29 | 38.31 | 0.0 | 409.61 | 61.59 | 0.0 |
| 19Q3 (3) | 0.30 | -20.08 | 0.0 | 0 | 0 | 0.0 | 71.84 | -13.72 | 0.0 | 0.00 | 0 | 0.0 | 378.34 | 32.44 | 0.0 | 253.49 | 38.56 | 0.0 |
| 19Q2 (2) | 0.37 | 14.28 | 0.0 | 0 | 0 | 0.0 | 83.26 | -14.09 | 0.0 | 0.00 | 0 | 0.0 | 285.66 | -14.93 | 0.0 | 182.94 | -17.03 | 0.0 |
| 19Q1 (1) | 0.32 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 96.92 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 335.79 | 0.0 | 0.0 | 220.49 | 0.0 | 0.0 |
