- 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) | 0.28 | 33.29 | 4.38 | 100.92 | 13.01 | 4.5 | 2286.30 | 2675.98 | 2.59 | 92.6 | 306.83 | -8.61 | 121.53 | -17.35 |
| 2022 (9) | 0.21 | -17.41 | 2.18 | 0 | 12.45 | -3.41 | 82.36 | 101.52 | 1.35 | 0 | 335.75 | -7.13 | 147.04 | 5.67 |
| 2021 (8) | 0.26 | 5.2 | 0 | 0 | 12.89 | 21.03 | 40.87 | -1.49 | 0.00 | 0 | 361.51 | -14.72 | 139.15 | -37.02 |
| 2020 (7) | 0.24 | -32.2 | 0 | 0 | 10.65 | -3.27 | 41.49 | 58.06 | 0.00 | 0 | 423.90 | 78.07 | 220.95 | 70.67 |
| 2019 (6) | 0.36 | 0.22 | 0 | 0 | 11.01 | -1.96 | 26.25 | 12.13 | 0.00 | 0 | 238.05 | 3.93 | 129.46 | -6.89 |
| 2018 (5) | 0.36 | 12.13 | 0 | 0 | 11.23 | -28.7 | 23.41 | -18.29 | 0.00 | 0 | 229.04 | 2.44 | 139.04 | -6.68 |
| 2017 (4) | 0.32 | -5.21 | 0 | 0 | 15.75 | 9.15 | 28.65 | 10.83 | 0.00 | 0 | 223.58 | 6.9 | 148.99 | 15.47 |
| 2016 (3) | 0.34 | -1.84 | 0 | 0 | 14.43 | 5.41 | 25.85 | 13.68 | 0.00 | 0 | 209.15 | 3.28 | 129.03 | 6.43 |
| 2015 (2) | 0.34 | 8.13 | 0 | 0 | 13.69 | 11.03 | 22.74 | 28.04 | 0.00 | 0 | 202.50 | -18.22 | 121.24 | -25.71 |
| 2014 (1) | 0.32 | -7.62 | 0 | 0 | 12.33 | -18.45 | 17.76 | 49.75 | 0.00 | 0 | 247.63 | 50.6 | 163.20 | 51.6 |
| 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) | 0.28 | 2.63 | 33.29 | 4.38 | 8.42 | 100.92 | 1897.05 | -31.59 | 148.87 | 15.10 | 49.54 | 52.42 | 306.83 | 2.26 | -8.61 | 121.53 | 3.36 | -17.35 |
| 23Q3 (19) | 0.27 | -3.36 | 52.2 | 4.04 | 41.75 | 206.06 | 2772.94 | 15.44 | 138.08 | 10.10 | 70.11 | 244.32 | 300.04 | 25.47 | -13.4 | 117.58 | 18.11 | -22.6 |
| 23Q2 (18) | 0.28 | 22.14 | 45.35 | 2.85 | 13.1 | 0 | 2402.13 | 10.75 | 4324.63 | 5.94 | 24.88 | 0 | 239.13 | -21.44 | 9.56 | 99.55 | -28.3 | 1.01 |
| 23Q1 (17) | 0.23 | 10.02 | -2.28 | 2.52 | 15.6 | -16.0 | 2168.94 | 184.53 | 4447.04 | 4.75 | -52.02 | 0 | 304.40 | -9.34 | 43.31 | 138.85 | -5.57 | 80.51 |
| 22Q4 (16) | 0.21 | 17.2 | -17.41 | 2.18 | 65.15 | 0 | 762.28 | -34.55 | 3668.07 | 9.91 | 237.81 | 0 | 335.75 | -3.09 | -7.13 | 147.04 | -3.21 | 5.67 |
| 22Q3 (15) | 0.18 | -7.7 | -28.0 | 1.32 | 0 | 0 | 1164.69 | 2045.31 | 2507.32 | 2.93 | 0 | 0 | 346.46 | 58.74 | -9.5 | 151.92 | 54.16 | -0.09 |
| 22Q2 (14) | 0.19 | -17.88 | -17.74 | 0 | -100.0 | 0 | 54.29 | 13.82 | 5.87 | 0.00 | 0 | 0 | 218.26 | 2.75 | -47.28 | 98.55 | 28.12 | -38.28 |
| 22Q1 (13) | 0.24 | -7.02 | -0.08 | 3.0 | 0 | 0 | 47.70 | 135.79 | -1.47 | 0.00 | 0 | 0 | 212.41 | -41.24 | -47.21 | 76.92 | -44.72 | -49.22 |
| 21Q4 (12) | 0.26 | 2.16 | 5.2 | 0 | 0 | 0 | 20.23 | -54.71 | 2.9 | 0.00 | 0 | 0 | 361.51 | -5.57 | -14.72 | 139.15 | -8.48 | -37.02 |
| 21Q3 (11) | 0.25 | 5.45 | 1.34 | 0 | 0 | 0 | 44.67 | -12.89 | -8.22 | 0.00 | 0 | 0 | 382.84 | -7.53 | -6.9 | 152.05 | -4.77 | -33.11 |
| 21Q2 (10) | 0.24 | -0.25 | -10.61 | 0 | 0 | 0 | 51.28 | 5.93 | -13.33 | 0.00 | 0 | 0 | 414.00 | 2.9 | 15.84 | 159.67 | 5.41 | -4.14 |
| 21Q1 (9) | 0.24 | -2.1 | -2.06 | 0 | 0 | 0 | 48.41 | 146.24 | 27.5 | 0.00 | 0 | 0 | 402.33 | -5.09 | -16.26 | 151.47 | -31.45 | -33.46 |
| 20Q4 (8) | 0.24 | -1.58 | -32.2 | 0 | 0 | 0 | 19.66 | -59.61 | 159.03 | 0.00 | 0 | 0 | 423.90 | 3.08 | 78.07 | 220.95 | -2.81 | 70.67 |
| 20Q3 (7) | 0.25 | -6.99 | -29.81 | 0 | 0 | 0 | 48.67 | -17.75 | 73.14 | 0.00 | 0 | 0 | 411.23 | 15.06 | 69.94 | 227.33 | 36.49 | 50.36 |
| 20Q2 (6) | 0.26 | 9.29 | -29.59 | 0 | 0 | 0 | 59.17 | 55.83 | 113.53 | 0.00 | 0 | 0 | 357.40 | -25.61 | 64.01 | 166.56 | -26.83 | 29.53 |
| 20Q1 (5) | 0.24 | -32.22 | -28.71 | 0 | 0 | 0 | 37.97 | 400.26 | -7.0 | 0.00 | 0 | 0 | 480.46 | 101.83 | 92.92 | 227.63 | 75.83 | 57.19 |
| 19Q4 (4) | 0.36 | 1.88 | 0.0 | 0 | 0 | 0.0 | 7.59 | -73.0 | 0.0 | 0.00 | 0 | 0.0 | 238.05 | -1.62 | 0.0 | 129.46 | -14.37 | 0.0 |
| 19Q3 (3) | 0.35 | -6.7 | 0.0 | 0 | 0 | 0.0 | 28.11 | 1.44 | 0.0 | 0.00 | 0 | 0.0 | 241.98 | 11.05 | 0.0 | 151.19 | 17.58 | 0.0 |
| 19Q2 (2) | 0.38 | 10.65 | 0.0 | 0 | 0 | 0.0 | 27.71 | -32.13 | 0.0 | 0.00 | 0 | 0.0 | 217.91 | -12.5 | 0.0 | 128.59 | -11.2 | 0.0 |
| 19Q1 (1) | 0.34 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 40.83 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 249.04 | 0.0 | 0.0 | 144.81 | 0.0 | 0.0 |
