- 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) | 0.27 | -4.58 | 0.3 | 0 | 11.27 | 15.0 | 262.18 | 69.33 | 0.00 | 0 | 390.33 | 27.49 | 367.43 | 32.55 |
| 2022 (9) | 0.28 | 6.48 | 0 | 0 | 9.8 | 6.41 | 154.83 | 44.86 | 0.00 | 0 | 306.17 | 10.59 | 277.20 | 18.71 |
| 2021 (8) | 0.26 | 2.22 | 0 | 0 | 9.21 | 14.13 | 106.88 | 420.86 | 0.00 | 0 | 276.86 | -6.69 | 233.52 | -6.59 |
| 2020 (7) | 0.26 | -0.35 | 0 | 0 | 8.07 | 3.99 | 20.52 | -52.61 | 0.00 | 0 | 296.71 | -24.81 | 249.99 | -19.82 |
| 2019 (6) | 0.26 | 3.7 | 0 | 0 | 7.76 | 0.65 | 43.30 | 0 | 0.00 | 0 | 394.59 | -5.96 | 311.78 | -10.97 |
| 2018 (5) | 0.25 | 0.04 | 0 | 0 | 7.71 | 10.62 | 0.00 | 0 | 0.00 | 0 | 419.60 | -14.14 | 350.18 | -19.27 |
| 2017 (4) | 0.25 | -6.02 | 0 | 0 | 6.97 | 2.65 | 0.00 | 0 | 0.00 | 0 | 488.72 | 9.49 | 433.79 | 9.34 |
| 2016 (3) | 0.26 | -2.29 | 0 | 0 | 6.79 | 9.16 | 0.00 | 0 | 0.00 | 0 | 446.37 | -1.82 | 396.75 | -1.66 |
| 2015 (2) | 0.27 | 3.44 | 0 | 0 | 6.22 | -0.32 | 0.00 | 0 | 0.00 | 0 | 454.64 | 26.2 | 403.45 | 22.47 |
| 2014 (1) | 0.26 | -2.9 | 0 | 0 | 6.24 | -10.09 | 0.00 | 0 | 0.00 | 0 | 360.25 | -40.65 | 329.42 | -43.35 |
| 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) | 0.27 | -4.0 | -4.58 | 0.3 | 0 | 0 | 63.07 | -79.91 | -69.05 | 0.00 | 0 | 0 | 390.33 | 26.08 | 27.49 | 367.43 | 28.3 | 32.55 |
| 23Q3 (19) | 0.28 | -8.29 | 1.24 | 0 | 0 | 0 | 313.86 | -32.21 | 13.55 | 0.00 | 0 | 0 | 309.58 | 22.35 | 11.08 | 286.39 | 23.35 | 20.87 |
| 23Q2 (18) | 0.30 | 5.95 | 5.5 | 0 | -100.0 | 0 | 462.97 | 78.93 | 449.13 | 0.00 | 0 | 0 | 253.02 | -8.63 | -1.19 | 232.17 | -7.68 | 6.04 |
| 23Q1 (17) | 0.29 | 2.29 | 9.46 | 0.1 | 0 | -50.0 | 258.75 | 26.98 | 148.34 | 0.00 | 0 | 0 | 276.92 | -9.55 | -8.42 | 251.49 | -9.27 | -4.83 |
| 22Q4 (16) | 0.28 | 1.86 | 6.48 | 0 | 0 | 0 | 203.78 | -26.27 | 490.98 | 0.00 | 0 | 0 | 306.17 | 9.86 | 10.59 | 277.20 | 16.99 | 18.71 |
| 22Q3 (15) | 0.27 | -4.42 | 4.69 | 0 | 0 | 0 | 276.40 | 227.84 | 136.54 | 0.00 | 0 | 0 | 278.69 | 8.84 | 3.17 | 236.94 | 8.22 | 6.08 |
| 22Q2 (14) | 0.29 | 9.92 | 11.84 | 0 | -100.0 | 0 | 84.31 | -19.08 | -60.78 | 0.00 | 0 | 0 | 256.06 | -15.32 | -12.29 | 218.94 | -17.15 | -12.07 |
| 22Q1 (13) | 0.26 | -0.5 | 3.45 | 0.2 | 0 | 0 | 104.19 | 299.9 | -23.83 | 0.00 | 0 | 0 | 302.37 | 9.21 | -3.82 | 264.25 | 13.16 | -0.76 |
| 21Q4 (12) | 0.26 | 0.15 | 2.22 | 0 | 0 | 0 | -52.12 | -144.6 | -5112.0 | 0.00 | 0 | 0 | 276.86 | 2.49 | -6.69 | 233.52 | 4.55 | -6.59 |
| 21Q3 (11) | 0.26 | 2.1 | 1.98 | 0 | 0 | 0 | 116.85 | -45.64 | 1301.08 | 0.00 | 0 | 0 | 270.14 | -7.47 | -21.92 | 223.36 | -10.3 | -20.02 |
| 21Q2 (10) | 0.26 | 1.66 | 0.39 | 0 | 0 | 0 | 214.96 | 57.16 | 770.07 | 0.00 | 0 | 0 | 291.95 | -7.13 | -27.48 | 249.00 | -6.49 | -22.0 |
| 21Q1 (9) | 0.25 | -1.67 | 2.85 | 0 | 0 | 0 | 136.78 | 13778.0 | 27.63 | 0.00 | 0 | 0 | 314.37 | 5.95 | -30.54 | 266.28 | 6.52 | -26.93 |
| 20Q4 (8) | 0.26 | -0.08 | -0.35 | 0 | 0 | 0 | -1.00 | -111.99 | 88.49 | 0.00 | 0 | 0 | 296.71 | -14.24 | -24.81 | 249.99 | -10.49 | -19.82 |
| 20Q3 (7) | 0.26 | 0.51 | 4.43 | 0 | 0 | 0 | 8.34 | 126.0 | 83300.0 | 0.00 | 0 | 0 | 345.98 | -14.06 | -21.3 | 279.28 | -12.51 | -21.52 |
| 20Q2 (6) | 0.26 | 4.15 | -7.22 | 0 | 0 | 0 | -32.08 | -129.93 | -169.97 | 0.00 | 0 | 0 | 402.58 | -11.05 | 15.92 | 319.22 | -12.4 | 12.07 |
| 20Q1 (5) | 0.25 | -4.73 | -1.96 | 0 | 0 | 0 | 107.17 | 1333.26 | 5.42 | 0.00 | 0 | 0 | 452.58 | 14.7 | 2.13 | 364.42 | 16.88 | -2.24 |
| 19Q4 (4) | 0.26 | 4.71 | 0.0 | 0 | 0 | 0.0 | -8.69 | -87000.0 | 0.0 | 0.00 | 0 | 0.0 | 394.59 | -10.25 | 0.0 | 311.78 | -12.38 | 0.0 |
| 19Q3 (3) | 0.25 | -10.7 | 0.0 | 0 | 0 | 0.0 | 0.01 | -99.98 | 0.0 | 0.00 | 0 | 0.0 | 439.64 | 26.59 | 0.0 | 355.84 | 24.93 | 0.0 |
| 19Q2 (2) | 0.28 | 10.06 | 0.0 | 0 | 0 | 0.0 | 45.85 | -54.9 | 0.0 | 0.00 | 0 | 0.0 | 347.29 | -21.63 | 0.0 | 284.84 | -23.59 | 0.0 |
| 19Q1 (1) | 0.25 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 101.66 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 443.16 | 0.0 | 0.0 | 372.77 | 0.0 | 0.0 |
