- 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) | 0.10 | -17.75 | 0 | 0 | 3.58 | -13.73 | -137.93 | 0 | 0.00 | 0 | 793.82 | -0.58 | 651.03 | 11.71 |
| 2022 (9) | 0.13 | -31.66 | 0 | 0 | 4.15 | -33.39 | 8.28 | -97.88 | 0.00 | 0 | 798.49 | 36.42 | 582.77 | 8.8 |
| 2021 (8) | 0.18 | -25.5 | 0 | 0 | 6.23 | 81.1 | 390.48 | 236.3 | 0.00 | 0 | 585.33 | 30.45 | 535.63 | 49.45 |
| 2020 (7) | 0.25 | 20.22 | 0 | 0 | 3.44 | 36.51 | 116.11 | 2289.09 | 0.00 | 0 | 448.70 | -24.03 | 358.41 | -31.36 |
| 2019 (6) | 0.21 | 13.0 | 0 | 0 | 2.52 | -15.44 | 4.86 | 0 | 0.00 | 0 | 590.65 | 20.51 | 522.18 | 77.82 |
| 2018 (5) | 0.18 | -9.7 | 0 | 0 | 2.98 | -12.87 | 0.00 | 0 | 0.00 | 0 | 490.13 | 7.27 | 293.66 | 22.65 |
| 2017 (4) | 0.20 | -11.37 | 0 | 0 | 3.42 | 85.87 | 0.00 | 0 | 0.00 | 0 | 456.91 | 15.41 | 239.43 | -27.85 |
| 2016 (3) | 0.23 | 10.41 | 0 | 0 | 1.84 | 196.77 | 0.00 | 0 | 0.00 | 0 | 395.91 | 0.05 | 331.85 | 11.51 |
| 2015 (2) | 0.21 | 35.73 | 0 | 0 | 0.62 | 0 | 0.00 | 0 | 0.00 | 0 | 395.71 | -28.12 | 297.60 | -39.51 |
| 2014 (1) | 0.15 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 550.55 | 0 | 492.01 | 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) | 0.10 | 7.94 | -17.75 | 0 | 0 | 0 | -135.95 | -24.62 | 3.75 | 0.00 | 0 | 0 | 793.82 | -14.02 | -0.58 | 651.03 | -12.17 | 11.71 |
| 23Q3 (19) | 0.10 | -16.27 | -31.64 | 0 | 0 | 0 | -109.09 | 25.01 | -376.79 | 0.00 | 0 | 0 | 923.28 | 23.87 | 31.9 | 741.23 | 22.2 | 33.28 |
| 23Q2 (18) | 0.11 | 21.08 | -41.62 | 0 | 0 | 0 | -145.47 | 43.94 | -48.94 | 0.00 | 0 | 0 | 745.34 | -36.95 | 55.43 | 606.58 | -38.8 | 47.2 |
| 23Q1 (17) | 0.09 | -24.84 | -46.73 | 0 | 0 | 0 | -259.47 | -83.71 | -152.41 | 0.00 | 0 | 0 | 1182.09 | 48.04 | 106.59 | 991.11 | 70.07 | 94.21 |
| 22Q4 (16) | 0.13 | -10.29 | -31.66 | 0 | 0 | 0 | -141.24 | -517.31 | -131.65 | 0.00 | 0 | 0 | 798.49 | 14.07 | 36.42 | 582.77 | 4.79 | 8.8 |
| 22Q3 (15) | 0.14 | -28.5 | -17.45 | 0 | 0 | 0 | -22.88 | 76.57 | -105.48 | 0.00 | 0 | 0 | 700.01 | 45.98 | 6.81 | 556.13 | 34.96 | -6.35 |
| 22Q2 (14) | 0.20 | 10.5 | -21.65 | 0 | 0 | 0 | -97.67 | -119.73 | -125.91 | 0.00 | 0 | 0 | 479.52 | -16.19 | 9.31 | 412.08 | -19.25 | 9.31 |
| 22Q1 (13) | 0.18 | -3.59 | -32.29 | 0 | 0 | 0 | 495.04 | 10.92 | 55.47 | 0.00 | 0 | 0 | 572.18 | -2.25 | 35.87 | 510.32 | -4.73 | 44.64 |
| 21Q4 (12) | 0.18 | 8.37 | -25.5 | 0 | 0 | 0 | 446.32 | 6.98 | 77.34 | 0.00 | 0 | 0 | 585.33 | -10.69 | 30.45 | 535.63 | -9.8 | 49.45 |
| 21Q3 (11) | 0.17 | -32.13 | -29.51 | 0 | 0 | 0 | 417.19 | 10.69 | 128.82 | 0.00 | 0 | 0 | 655.36 | 49.4 | 39.66 | 593.84 | 57.52 | 57.65 |
| 21Q2 (10) | 0.25 | -4.51 | 5.35 | 0 | 0 | 0 | 376.89 | 18.36 | 192.39 | 0.00 | 0 | 0 | 438.66 | 4.17 | -8.97 | 377.00 | 6.85 | -6.34 |
| 21Q1 (9) | 0.26 | 6.08 | 0 | 0 | 0 | 0 | 318.42 | 26.52 | 0 | 0.00 | 0 | 0 | 421.12 | -6.15 | 0 | 352.83 | -1.56 | 0 |
| 20Q4 (8) | 0.25 | 2.54 | 0 | 0 | 0 | 0 | 251.67 | 38.04 | 0 | 0.00 | 0 | 0 | 448.70 | -4.38 | 0 | 358.41 | -4.85 | 0 |
| 20Q3 (7) | 0.24 | 1.43 | 0 | 0 | 0 | 0 | 182.32 | 41.44 | 0 | 0.00 | 0 | 0 | 469.24 | -2.62 | 0 | 376.69 | -6.41 | 0 |
| 20Q2 (6) | 0.24 | 0 | 0 | 0 | 0 | 0 | 128.90 | 0 | 0 | 0.00 | 0 | 0 | 481.88 | 0 | 0 | 402.50 | 0 | 0 |
