- 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) | 0.22 | -8.7 | 0.5 | -53.27 | 5.76 | 3.78 | 9.00 | 13.21 | 0.00 | 0 | 546.75 | 26.49 | 473.46 | 36.41 |
| 2022 (9) | 0.24 | 8.6 | 1.07 | 33.75 | 5.55 | -11.34 | 7.95 | -31.17 | 0.00 | 0 | 432.26 | -5.11 | 347.08 | -6.98 |
| 2021 (8) | 0.22 | -5.62 | 0.8 | -20.0 | 6.26 | 7.56 | 11.55 | -6.1 | 0.00 | 0 | 455.54 | -1.92 | 373.12 | -9.17 |
| 2020 (7) | 0.24 | -1.05 | 1.0 | -27.01 | 5.82 | 14.57 | 12.30 | 127.36 | 0.00 | 0 | 464.48 | 4.58 | 410.77 | 4.77 |
| 2019 (6) | 0.24 | 64.71 | 1.37 | 87.67 | 5.08 | -13.16 | 5.41 | -83.85 | 0.00 | 0 | 444.12 | -11.31 | 392.06 | -8.38 |
| 2018 (5) | 0.15 | -32.16 | 0.73 | -9.88 | 5.85 | -9.58 | 33.49 | -97.63 | 0.00 | 0 | 500.76 | 35.53 | 427.92 | 35.95 |
| 2017 (4) | 0.21 | -42.02 | 0.81 | 0 | 6.47 | -9.51 | 1413.30 | 10746.51 | 0.00 | 0 | 369.47 | 141.34 | 314.77 | 159.24 |
| 2016 (3) | 0.37 | -7.33 | 0 | 0 | 7.15 | -11.62 | 13.03 | 56.42 | 0.00 | 0 | 153.09 | -5.72 | 121.42 | -4.9 |
| 2015 (2) | 0.40 | 16.27 | 3.64 | -26.17 | 8.09 | 1.25 | 8.33 | -24.07 | 0.00 | 0 | 162.37 | -18.99 | 127.68 | 53.0 |
| 2014 (1) | 0.34 | -15.67 | 4.93 | -18.65 | 7.99 | 13.01 | 10.97 | 149.89 | 0.00 | 0 | 200.42 | 49.27 | 83.45 | 70.83 |
| 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) | 0.22 | 5.28 | -8.7 | 0.5 | 61.29 | -53.27 | -12.75 | -136.37 | 62.22 | 0.00 | 0 | 0 | 546.75 | -16.49 | 26.49 | 473.46 | -6.23 | 36.41 |
| 23Q3 (19) | 0.21 | -2.14 | -1.78 | 0.31 | -56.34 | -59.21 | 35.06 | 148.48 | -1.04 | 0.00 | 0 | 0 | 654.75 | 9.99 | 29.86 | 504.89 | 3.31 | 27.02 |
| 23Q2 (18) | 0.21 | -7.57 | -7.81 | 0.71 | -33.02 | -30.39 | 14.11 | 35375.0 | -35.69 | 0.00 | 0 | 0 | 595.26 | 18.55 | 40.66 | 488.72 | 19.03 | 50.8 |
| 23Q1 (17) | 0.23 | -4.13 | 1.66 | 1.06 | -0.93 | 11.58 | -0.04 | 99.88 | -100.27 | 0.00 | 0 | 0 | 502.11 | 16.16 | 14.28 | 410.59 | 18.3 | 17.85 |
| 22Q4 (16) | 0.24 | 13.27 | 8.6 | 1.07 | 40.79 | 33.75 | -33.75 | -195.26 | -267.33 | 0.00 | 0 | 0 | 432.26 | -14.27 | -5.11 | 347.08 | -12.68 | -6.98 |
| 22Q3 (15) | 0.21 | -8.15 | -4.55 | 0.76 | -25.49 | 24.59 | 35.43 | 61.49 | 424.89 | 0.00 | 0 | 0 | 504.21 | 19.15 | 2.44 | 397.49 | 22.65 | -2.15 |
| 22Q2 (14) | 0.23 | 1.92 | 6.3 | 1.02 | 7.37 | 96.15 | 21.94 | 47.55 | 232.42 | 0.00 | 0 | 0 | 423.18 | -3.68 | -23.66 | 324.09 | -6.98 | -31.15 |
| 22Q1 (13) | 0.23 | 2.42 | 3.81 | 0.95 | 18.75 | 111.11 | 14.87 | -26.28 | 18.39 | 0.00 | 0 | 0 | 439.37 | -3.55 | -21.13 | 348.40 | -6.63 | -26.97 |
| 21Q4 (12) | 0.22 | -0.45 | -5.62 | 0.8 | 31.15 | -20.0 | 20.17 | 198.81 | 1315.06 | 0.00 | 0 | 0 | 455.54 | -7.44 | -1.92 | 373.12 | -8.15 | -9.17 |
| 21Q3 (11) | 0.22 | 2.28 | -6.78 | 0.61 | 17.31 | -40.2 | 6.75 | 2.27 | -73.94 | 0.00 | 0 | 0 | 492.18 | -11.21 | 10.82 | 406.21 | -13.7 | 5.3 |
| 21Q2 (10) | 0.22 | -0.45 | -8.32 | 0.52 | 15.56 | -48.0 | 6.60 | -47.45 | -78.15 | 0.00 | 0 | 0 | 554.35 | -0.5 | 23.13 | 470.70 | -1.34 | 20.08 |
| 21Q1 (9) | 0.22 | -6.89 | -3.21 | 0.45 | -55.0 | -43.04 | 12.56 | 856.63 | 435.83 | 0.00 | 0 | 0 | 557.11 | 19.94 | 10.49 | 477.09 | 16.15 | 8.57 |
| 20Q4 (8) | 0.24 | -1.66 | -1.05 | 1.0 | -1.96 | -27.01 | -1.66 | -106.41 | -111.67 | 0.00 | 0 | 0 | 464.48 | 4.58 | 4.58 | 410.77 | 6.49 | 4.77 |
| 20Q3 (7) | 0.24 | 0.59 | 4.34 | 1.02 | 2.0 | -8.11 | 25.90 | -14.27 | 1028.32 | 0.00 | 0 | 0 | 444.14 | -1.35 | -7.41 | 385.75 | -1.59 | -5.83 |
| 20Q2 (6) | 0.24 | 5.1 | 4.0 | 1.0 | 26.58 | -8.26 | 30.21 | 907.75 | 4075.0 | 0.00 | 0 | 0 | 450.23 | -10.71 | -9.06 | 392.00 | -10.8 | -6.42 |
| 20Q1 (5) | 0.23 | -4.81 | -1.22 | 0.79 | -42.34 | -23.3 | -3.74 | -126.3 | -133.45 | 0.00 | 0 | 0 | 504.21 | 13.53 | 2.24 | 439.45 | 12.09 | 24.5 |
| 19Q4 (4) | 0.24 | 3.69 | 0.0 | 1.37 | 23.42 | 0.0 | 14.22 | 609.68 | 0.0 | 0.00 | 0 | 0.0 | 444.12 | -7.41 | 0.0 | 392.06 | -4.29 | 0.0 |
| 19Q3 (3) | 0.23 | 0.26 | 0.0 | 1.11 | 1.83 | 0.0 | -2.79 | -267.11 | 0.0 | 0.00 | 0 | 0.0 | 479.68 | -3.11 | 0.0 | 409.64 | -2.21 | 0.0 |
| 19Q2 (2) | 0.23 | -0.17 | 0.0 | 1.09 | 5.83 | 0.0 | -0.76 | -106.8 | 0.0 | 0.00 | 0 | 0.0 | 495.06 | 0.39 | 0.0 | 418.88 | 18.67 | 0.0 |
| 19Q1 (1) | 0.23 | 0.0 | 0.0 | 1.03 | 0.0 | 0.0 | 11.18 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 493.15 | 0.0 | 0.0 | 352.97 | 0.0 | 0.0 |
