- 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) | 0.14 | -13.85 | 0 | 0 | 14.1 | -7.78 | 969.73 | -63.15 | 0.00 | 0 | 595.51 | 18.66 | 485.36 | 34.81 |
| 2022 (9) | 0.16 | -13.16 | 0 | 0 | 15.29 | 3.17 | 2631.55 | 0.38 | 0.00 | 0 | 501.86 | 19.86 | 360.02 | 29.17 |
| 2021 (8) | 0.19 | -31.13 | 0 | 0 | 14.82 | 20.59 | 2621.52 | -16.83 | 0.00 | 0 | 418.71 | 45.53 | 278.71 | 52.48 |
| 2020 (7) | 0.27 | 57.7 | 0 | 0 | 12.29 | 49.15 | 3152.19 | 49.59 | 0.00 | 0 | 287.71 | -33.22 | 182.78 | -43.4 |
| 2019 (6) | 0.17 | 18.71 | 0 | 0 | 8.24 | 27.16 | 2107.19 | 0 | 0.00 | 0 | 430.85 | -0.01 | 322.95 | -2.64 |
| 2018 (5) | 0.14 | 25.15 | 0 | 0 | 6.48 | 16.97 | 0.00 | 0 | 0.00 | 0 | 430.91 | -19.3 | 331.70 | -23.52 |
| 2017 (4) | 0.11 | -34.86 | 0 | 0 | 5.54 | -17.07 | 0.00 | 0 | 0.00 | 0 | 533.94 | 34.95 | 433.72 | 29.19 |
| 2016 (3) | 0.18 | -14.2 | 0 | 0 | 6.68 | 6.88 | 0.00 | 0 | 0.00 | 0 | 395.66 | -2.29 | 335.73 | 0.54 |
| 2015 (2) | 0.21 | 16.03 | 0 | 0 | 6.25 | 0 | 0.00 | 0 | 0.00 | 0 | 404.92 | -6.03 | 333.93 | -13.47 |
| 2014 (1) | 0.18 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 430.90 | 0 | 385.91 | 0 |
| 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) | 0.14 | 1.31 | -13.85 | 0 | 0 | 0 | 864.78 | -76.84 | -50.78 | 0.00 | 0 | 0 | 595.51 | -2.33 | 18.66 | 485.36 | 1.18 | 34.81 |
| 23Q3 (19) | 0.14 | -39.96 | -30.65 | 0 | 0 | 0 | 3733.91 | 729.52 | 60.47 | 0.00 | 0 | 0 | 609.70 | 69.79 | 50.84 | 479.70 | 70.48 | 70.57 |
| 23Q2 (18) | 0.23 | 49.61 | -13.77 | 0 | 0 | 0 | 450.13 | -65.74 | -86.4 | 0.00 | 0 | 0 | 359.10 | -33.19 | 18.91 | 281.38 | -30.32 | 37.41 |
| 23Q1 (17) | 0.15 | -5.34 | -13.95 | 0 | 0 | 0 | 1313.93 | -25.21 | -62.16 | 0.00 | 0 | 0 | 537.49 | 7.1 | 21.56 | 403.79 | 12.16 | 33.5 |
| 22Q4 (16) | 0.16 | -18.44 | -13.16 | 0 | 0 | 0 | 1756.94 | -24.49 | -30.55 | 0.00 | 0 | 0 | 501.86 | 24.16 | 19.86 | 360.02 | 28.01 | 29.17 |
| 22Q3 (15) | 0.20 | -25.34 | -4.5 | 0 | 0 | 0 | 2326.86 | -29.69 | -7.06 | 0.00 | 0 | 0 | 404.20 | 33.84 | 9.0 | 281.24 | 37.34 | 20.15 |
| 22Q2 (14) | 0.26 | 49.29 | 20.4 | 0 | 0 | 0 | 3309.50 | -4.68 | 35.37 | 0.00 | 0 | 0 | 302.00 | -31.7 | -15.48 | 204.77 | -32.3 | -9.15 |
| 22Q1 (13) | 0.18 | -4.48 | -27.33 | 0 | 0 | 0 | 3472.10 | 37.24 | 12.99 | 0.00 | 0 | 0 | 442.17 | 5.6 | 38.15 | 302.46 | 8.52 | 49.03 |
| 21Q4 (12) | 0.19 | -10.3 | -31.13 | 0 | 0 | 0 | 2529.88 | 1.05 | -23.1 | 0.00 | 0 | 0 | 418.71 | 12.91 | 45.53 | 278.71 | 19.07 | 52.48 |
| 21Q3 (11) | 0.21 | -5.87 | -13.51 | 0 | 0 | 0 | 2503.70 | 2.41 | -8.68 | 0.00 | 0 | 0 | 370.83 | 3.78 | 17.8 | 234.08 | 3.86 | 25.53 |
| 21Q2 (10) | 0.22 | -9.89 | -21.66 | 0 | 0 | 0 | 2444.70 | -20.44 | -28.28 | 0.00 | 0 | 0 | 357.32 | 11.64 | 31.65 | 225.39 | 11.06 | 30.48 |
| 21Q1 (9) | 0.24 | -9.47 | 24.78 | 0 | 0 | 0 | 3072.82 | -6.6 | -9.96 | 0.00 | 0 | 0 | 320.07 | 11.25 | -15.09 | 202.95 | 11.04 | -22.73 |
| 20Q4 (8) | 0.27 | 12.64 | 57.7 | 0 | 0 | 0 | 3290.00 | 20.01 | 39.69 | 0.00 | 0 | 0 | 287.71 | -8.61 | -33.22 | 182.78 | -1.98 | -43.4 |
| 20Q3 (7) | 0.24 | -14.73 | 77.83 | 0 | 0 | 0 | 2741.53 | -19.57 | -8.29 | 0.00 | 0 | 0 | 314.80 | 15.99 | -41.36 | 186.48 | 7.95 | -55.8 |
| 20Q2 (6) | 0.28 | 43.52 | 52.84 | 0 | 0 | 0 | 3408.57 | -0.13 | 100.62 | 0.00 | 0 | 0 | 271.41 | -27.99 | -31.51 | 172.74 | -34.23 | -46.87 |
| 20Q1 (5) | 0.20 | 14.41 | 33.95 | 0 | 0 | 0 | 3412.84 | 44.91 | 106.05 | 0.00 | 0 | 0 | 376.93 | -12.51 | -15.04 | 262.65 | -18.67 | -23.92 |
| 19Q4 (4) | 0.17 | 27.01 | 0.0 | 0 | 0 | 0.0 | 2355.14 | -21.21 | 0.0 | 0.00 | 0 | 0.0 | 430.85 | -19.74 | 0.0 | 322.95 | -23.46 | 0.0 |
| 19Q3 (3) | 0.13 | -26.72 | 0.0 | 0 | 0 | 0.0 | 2989.25 | 75.94 | 0.0 | 0.00 | 0 | 0.0 | 536.83 | 35.47 | 0.0 | 421.93 | 29.78 | 0.0 |
| 19Q2 (2) | 0.18 | 25.79 | 0.0 | 0 | 0 | 0.0 | 1699.00 | 2.58 | 0.0 | 0.00 | 0 | 0.0 | 396.28 | -10.68 | 0.0 | 325.10 | -5.83 | 0.0 |
| 19Q1 (1) | 0.15 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1656.32 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 443.65 | 0.0 | 0.0 | 345.22 | 0.0 | 0.0 |
