- 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) | 0.16 | -35.63 | 0 | 0 | 31.3 | -39.92 | 123.64 | -81.87 | 0.00 | 0 | 503.76 | 45.97 | 399.14 | 27.04 |
| 2022 (9) | 0.24 | 9.47 | 0 | 0 | 52.1 | 43.21 | 681.79 | 38.02 | 0.00 | 0 | 345.12 | -8.41 | 314.18 | -12.43 |
| 2021 (8) | 0.22 | 16.43 | 0 | 0 | 36.38 | 18.73 | 493.98 | 38.82 | 0.00 | 0 | 376.80 | -16.96 | 358.77 | -12.55 |
| 2020 (7) | 0.19 | -17.1 | 0 | 0 | 30.64 | 23.35 | 355.84 | -34.49 | 0.00 | 0 | 453.73 | 24.64 | 410.25 | 17.66 |
| 2019 (6) | 0.23 | 29.25 | 0 | 0 | 24.84 | 15.32 | 543.15 | -54.06 | 0.00 | 0 | 364.04 | -15.1 | 348.68 | -11.44 |
| 2018 (5) | 0.18 | -19.11 | 0 | 0 | 21.54 | 13.73 | 1182.23 | 364.97 | 0.00 | 0 | 428.80 | 36.9 | 393.73 | 33.89 |
| 2017 (4) | 0.22 | -19.99 | 0.5 | -87.34 | 18.94 | 40.71 | 254.26 | -38.05 | 0.00 | 0 | 313.21 | 26.84 | 294.07 | 26.12 |
| 2016 (3) | 0.27 | 118.36 | 3.95 | 0 | 13.46 | 35.55 | 410.43 | -30.2 | 0.00 | 0 | 246.94 | -67.11 | 233.17 | -67.62 |
| 2015 (2) | 0.13 | -27.99 | 0 | 0 | 9.93 | 16.0 | 587.98 | -28.85 | 0.00 | 0 | 750.70 | 35.94 | 720.10 | 37.24 |
| 2014 (1) | 0.17 | 22.68 | 0.45 | 0 | 8.56 | 44.84 | 826.42 | -77.47 | 0.00 | 0 | 552.22 | -15.36 | 524.69 | -15.49 |
| 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) | 0.16 | -52.52 | -35.63 | 0 | -100.0 | 0 | 128.38 | 148.65 | -94.9 | 0.00 | 0 | 0 | 503.76 | 102.66 | 45.97 | 399.14 | 86.44 | 27.04 |
| 23Q3 (19) | 0.33 | -26.86 | 43.38 | 11.0 | 0 | 0 | 51.63 | -97.14 | -79.83 | 0.00 | 0 | 0 | 248.57 | 34.05 | -34.84 | 214.09 | 29.87 | -38.38 |
| 23Q2 (18) | 0.45 | -6.91 | 9.89 | 0 | 0 | 0 | 1805.54 | 50.17 | -0.56 | 0.00 | 0 | 0 | 185.43 | 8.12 | -11.99 | 164.85 | 6.09 | -17.09 |
| 23Q1 (17) | 0.48 | 99.14 | 11.1 | 0 | 0 | 0 | 1202.30 | -52.21 | -39.42 | 0.00 | 0 | 0 | 171.51 | -50.3 | -10.96 | 155.39 | -50.54 | -14.85 |
| 22Q4 (16) | 0.24 | 5.75 | 9.47 | 0 | 0 | 0 | 2515.67 | 882.72 | 170.41 | 0.00 | 0 | 0 | 345.12 | -9.53 | -8.41 | 314.18 | -9.57 | -12.43 |
| 22Q3 (15) | 0.23 | -43.95 | -15.9 | 0 | 0 | -100.0 | 255.99 | -85.9 | 4.06 | 0.00 | 0 | 0 | 381.49 | 81.08 | 28.09 | 347.42 | 74.72 | 22.29 |
| 22Q2 (14) | 0.41 | -5.88 | 4.09 | 0 | 0 | -100.0 | 1815.67 | -8.51 | 162.4 | 0.00 | 0 | 0 | 210.68 | 9.37 | 2.77 | 198.84 | 8.95 | 1.36 |
| 22Q1 (13) | 0.44 | 96.21 | 9.07 | 0 | 0 | 0 | 1984.65 | 113.33 | 172.7 | 0.00 | 0 | 0 | 192.63 | -48.88 | -1.85 | 182.50 | -49.13 | 0.82 |
| 21Q4 (12) | 0.22 | -18.75 | 16.43 | 0 | -100.0 | 0 | 930.32 | 278.16 | 167.16 | 0.00 | 0 | 0 | 376.80 | 26.52 | -16.96 | 358.77 | 26.28 | -12.55 |
| 21Q3 (11) | 0.27 | -30.62 | -1.9 | 3.0 | 200.0 | 3.45 | 246.01 | -64.45 | 24.61 | 0.00 | 0 | 0 | 297.82 | 45.28 | 0.44 | 284.10 | 44.82 | 8.52 |
| 21Q2 (10) | 0.39 | -1.38 | 9.82 | 1.0 | 0 | -83.05 | 691.94 | -4.92 | 18.12 | 0.00 | 0 | 0 | 205.00 | 4.45 | -9.36 | 196.18 | 8.38 | -5.66 |
| 21Q1 (9) | 0.40 | 109.45 | -5.92 | 0 | 0 | 0 | 727.78 | 109.0 | 41.45 | 0.00 | 0 | 0 | 196.27 | -56.74 | 6.91 | 181.01 | -55.88 | 5.15 |
| 20Q4 (8) | 0.19 | -31.55 | -17.1 | 0 | -100.0 | 0 | 348.22 | 76.39 | 5.81 | 0.00 | 0 | 0 | 453.73 | 53.01 | 24.64 | 410.25 | 56.71 | 17.53 |
| 20Q3 (7) | 0.28 | -22.33 | -8.6 | 2.9 | -50.85 | -17.14 | 197.42 | -66.3 | -33.89 | 0.00 | 0 | 0 | 296.53 | 31.1 | 14.25 | 261.79 | 25.9 | 6.19 |
| 20Q2 (6) | 0.36 | -15.52 | 2.08 | 5.9 | 0 | 0 | 585.79 | 13.85 | -90.33 | 0.00 | 0 | 0 | 226.18 | 23.2 | 6.12 | 207.94 | 20.8 | 4.73 |
| 20Q1 (5) | 0.42 | 84.55 | 156.72 | 0 | 0 | 0 | 514.51 | 56.34 | -90.63 | 0.00 | 0 | 0 | 183.59 | -49.57 | -62.4 | 172.14 | -50.68 | -62.35 |
| 19Q4 (4) | 0.23 | -24.53 | 0.0 | 0 | -100.0 | 0.0 | 329.09 | 10.2 | 0.0 | 0.00 | 0 | 0.0 | 364.04 | 40.26 | 0.0 | 349.05 | 41.59 | 0.0 |
| 19Q3 (3) | 0.30 | -13.25 | 0.0 | 3.5 | 0 | 0.0 | 298.62 | -95.07 | 0.0 | 0.00 | 0 | 0.0 | 259.54 | 21.78 | 0.0 | 246.53 | 24.17 | 0.0 |
| 19Q2 (2) | 0.35 | 112.47 | 0.0 | 0 | 0 | 0.0 | 6057.78 | 10.32 | 0.0 | 0.00 | 0 | 0.0 | 213.13 | -56.35 | 0.0 | 198.54 | -56.58 | 0.0 |
| 19Q1 (1) | 0.17 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5491.33 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 488.23 | 0.0 | 0.0 | 457.25 | 0.0 | 0.0 |
