- 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 | -4.63 | 0 | 0 | 2.43 | -20.85 | 85.74 | -35.85 | 0.00 | 0 | 1962.08 | 15.61 | 1856.67 | 16.07 |
| 2022 (9) | 0.11 | -1.19 | 0 | 0 | 3.07 | 8.48 | 133.66 | 0.5 | 0.00 | 0 | 1697.16 | 13.7 | 1599.60 | 13.07 |
| 2021 (8) | 0.11 | 8.66 | 0 | 0 | 2.83 | 20.94 | 133.00 | 121.45 | 0.00 | 0 | 1492.66 | -24.1 | 1414.76 | -25.08 |
| 2020 (7) | 0.10 | -4.1 | 0 | 0 | 2.34 | -3.7 | 60.06 | -15.63 | 0.00 | 0 | 1966.69 | 16.98 | 1888.29 | 17.06 |
| 2019 (6) | 0.10 | 115.2 | 0 | 0 | 2.43 | -6.9 | 71.19 | -94.85 | 0.00 | 0 | 1681.20 | -24.91 | 1613.08 | -25.04 |
| 2018 (5) | 0.05 | -6.17 | 0 | 0 | 2.61 | -14.98 | 1383.29 | -26.83 | 0.00 | 0 | 2238.89 | 11.02 | 2151.88 | 11.38 |
| 2017 (4) | 0.05 | -14.5 | 0 | 0 | 3.07 | -1.92 | 1890.58 | -19.08 | 0.00 | 0 | 2016.59 | 13.09 | 1932.09 | 11.78 |
| 2016 (3) | 0.06 | -8.31 | 0 | 0 | 3.13 | -4.86 | 2336.23 | 38.14 | 0.00 | 0 | 1783.13 | 2.54 | 1728.40 | 2.87 |
| 2015 (2) | 0.07 | 17.58 | 0 | 0 | 3.29 | 2.17 | 1691.22 | 3.41 | 0.00 | 0 | 1739.02 | -8.67 | 1680.18 | -8.48 |
| 2014 (1) | 0.06 | 5.23 | 0 | 0 | 3.22 | -8.0 | 1635.46 | -1.65 | 0.00 | 0 | 1904.13 | -7.02 | 1835.95 | -7.61 |
| 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 | -0.96 | -4.63 | 0 | 0 | 0 | 35.20 | -47.49 | -35.16 | 0.00 | 0 | 0 | 1962.08 | -2.59 | 15.61 | 1856.67 | -2.37 | 16.07 |
| 23Q3 (19) | 0.10 | -39.45 | 3.8 | 0 | 0 | 0 | 67.04 | -51.97 | -62.44 | 0.00 | 0 | 0 | 2014.21 | 210.72 | 18.51 | 1901.66 | 208.29 | 19.8 |
| 23Q2 (18) | 0.17 | 63.12 | -2.83 | 0 | 0 | 0 | 139.57 | 38.99 | -27.54 | 0.00 | 0 | 0 | 648.25 | -63.76 | 14.75 | 616.84 | -63.81 | 16.63 |
| 23Q1 (17) | 0.11 | -2.5 | -0.75 | 0 | 0 | 0 | 100.42 | 84.97 | -43.4 | 0.00 | 0 | 0 | 1788.81 | 5.4 | 32.28 | 1704.64 | 6.57 | 33.25 |
| 22Q4 (16) | 0.11 | 7.79 | -1.19 | 0 | 0 | 0 | 54.29 | -69.58 | -59.79 | 0.00 | 0 | 0 | 1697.16 | -0.14 | 13.7 | 1599.60 | 0.77 | 13.07 |
| 22Q3 (15) | 0.10 | -43.32 | -8.25 | 0 | 0 | 0 | 178.47 | -7.34 | 9.0 | 0.00 | 0 | 0 | 1699.57 | 200.85 | 9.96 | 1587.42 | 200.15 | 7.6 |
| 22Q2 (14) | 0.18 | 66.6 | 69.64 | 0 | 0 | 0 | 192.61 | 8.57 | 99.14 | 0.00 | 0 | 0 | 564.93 | -58.22 | -66.52 | 528.88 | -58.66 | -67.48 |
| 22Q1 (13) | 0.11 | -2.93 | 4.95 | 0 | 0 | 0 | 177.41 | 31.39 | 30.0 | 0.00 | 0 | 0 | 1352.26 | -9.41 | -29.36 | 1279.27 | -9.58 | -30.66 |
| 21Q4 (12) | 0.11 | 0.09 | 8.66 | 0 | 0 | 0 | 135.03 | -17.53 | 150.06 | 0.00 | 0 | 0 | 1492.66 | -3.42 | -24.1 | 1414.76 | -4.1 | -25.08 |
| 21Q3 (11) | 0.11 | 4.8 | 12.13 | 0 | 0 | 0 | 163.74 | 69.29 | 297.14 | 0.00 | 0 | 0 | 1545.57 | -8.4 | -32.31 | 1475.28 | -9.29 | -32.32 |
| 21Q2 (10) | 0.10 | 3.07 | -31.83 | 0 | 0 | 0 | 96.72 | -29.13 | -24.06 | 0.00 | 0 | 0 | 1687.25 | -11.86 | 121.0 | 1626.35 | -11.85 | 122.84 |
| 21Q1 (9) | 0.10 | 0.5 | 2.85 | 0 | 0 | 0 | 136.47 | 152.72 | 688.39 | 0.00 | 0 | 0 | 1914.19 | -2.67 | -10.42 | 1844.96 | -2.29 | -8.92 |
| 20Q4 (8) | 0.10 | 3.29 | -4.1 | 0 | 0 | 0 | 54.00 | 30.97 | -49.87 | 0.00 | 0 | 0 | 1966.69 | -13.86 | 16.98 | 1888.29 | -13.37 | 17.06 |
| 20Q3 (7) | 0.10 | -36.28 | -3.47 | 0 | 0 | 0 | 41.23 | -67.63 | -37.8 | 0.00 | 0 | 0 | 2283.21 | 199.06 | 17.81 | 2179.81 | 198.67 | 16.56 |
| 20Q2 (6) | 0.15 | 55.5 | 5.31 | 0 | 0 | 0 | 127.37 | 635.82 | 117.39 | 0.00 | 0 | 0 | 763.47 | -64.27 | -10.98 | 729.84 | -63.97 | -11.64 |
| 20Q1 (5) | 0.10 | -6.3 | 6.97 | 0 | 0 | 0 | 17.31 | -83.93 | -67.45 | 0.00 | 0 | 0 | 2136.94 | 27.11 | -16.54 | 2025.56 | 25.57 | -17.42 |
| 19Q4 (4) | 0.10 | 3.97 | 0.0 | 0 | 0 | 0.0 | 107.73 | 62.51 | 0.0 | 0.00 | 0 | 0.0 | 1681.20 | -13.25 | 0.0 | 1613.08 | -13.74 | 0.0 |
| 19Q3 (3) | 0.10 | -30.48 | 0.0 | 0 | 0 | 0.0 | 66.29 | 13.14 | 0.0 | 0.00 | 0 | 0.0 | 1938.07 | 125.97 | 0.0 | 1870.04 | 126.39 | 0.0 |
| 19Q2 (2) | 0.14 | 57.95 | 0.0 | 0 | 0 | 0.0 | 58.59 | 10.17 | 0.0 | 0.00 | 0 | 0.0 | 857.68 | -66.5 | 0.0 | 826.03 | -66.32 | 0.0 |
| 19Q1 (1) | 0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 53.18 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 2560.43 | 0.0 | 0.0 | 2452.90 | 0.0 | 0.0 |
