- 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) | 0.22 | -15.51 | 1.18 | -10.61 | 2.96 | -31.48 | 9.88 | -66.96 | 0.90 | 0 | 502.65 | 25.77 | 406.55 | 30.01 |
| 2022 (9) | 0.26 | -25.66 | 1.32 | -34.65 | 4.32 | -5.88 | 29.90 | 106.21 | 0.00 | 0 | 399.67 | 34.42 | 312.70 | 26.01 |
| 2021 (8) | 0.35 | 21.06 | 2.02 | 20.96 | 4.59 | 66.3 | 14.50 | 0 | 0.00 | 0 | 297.33 | -7.76 | 248.15 | -9.2 |
| 2020 (7) | 0.29 | 40.7 | 1.67 | 49.11 | 2.76 | -22.47 | -2.81 | 0 | 0.00 | 0 | 322.35 | -33.29 | 273.30 | -31.17 |
| 2019 (6) | 0.20 | 23.0 | 1.12 | 77.78 | 3.56 | -24.74 | -0.77 | 0 | 0.00 | 0 | 483.19 | -16.35 | 397.08 | -0.46 |
| 2018 (5) | 0.17 | 46.19 | 0.63 | 0 | 4.73 | -20.24 | 11.78 | 0 | 0.00 | 0 | 577.61 | -28.5 | 398.91 | -35.5 |
| 2017 (4) | 0.11 | 21.77 | 0 | 0 | 5.93 | 19.56 | 0.00 | 0 | 0.00 | 0 | 807.90 | -21.74 | 618.42 | -25.78 |
| 2016 (3) | 0.09 | 20.21 | 0 | 0 | 4.96 | -24.96 | 0.00 | 0 | 0.00 | 0 | 1032.38 | -20.17 | 833.20 | -16.29 |
| 2015 (2) | 0.08 | -39.26 | 0 | 0 | 6.61 | -17.99 | -21.76 | 0 | 0.00 | 0 | 1293.15 | 90.35 | 995.29 | 107.37 |
| 2014 (1) | 0.13 | 0.32 | 0 | 0 | 8.06 | 10.87 | 36.06 | 126.79 | 0.00 | 0 | 679.34 | 3.14 | 479.97 | 1.29 |
| 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) | 0.22 | 3.18 | -15.51 | 1.18 | 2.61 | -10.61 | -20.30 | -194.73 | -556.18 | 1.12 | 0.0 | 0 | 502.65 | -6.58 | 25.77 | 406.55 | -4.72 | 30.01 |
| 23Q3 (19) | 0.21 | -26.94 | -28.89 | 1.15 | -27.67 | -35.03 | 21.43 | 97.33 | -46.68 | 1.12 | -72.06 | 0 | 538.05 | 44.67 | 53.39 | 426.71 | 43.31 | 47.43 |
| 23Q2 (18) | 0.29 | 22.46 | -13.78 | 1.59 | 10.42 | -21.29 | 10.86 | -42.51 | -69.81 | 4.00 | 0 | 0 | 371.91 | -14.53 | 21.74 | 297.75 | -12.31 | 16.27 |
| 23Q1 (17) | 0.24 | -8.47 | -29.83 | 1.44 | 9.09 | -28.71 | 18.89 | 324.49 | -44.1 | 0.00 | 0 | 0 | 435.16 | 8.88 | 41.73 | 339.56 | 8.59 | 32.15 |
| 22Q4 (16) | 0.26 | -13.16 | -25.66 | 1.32 | -25.42 | -34.65 | 4.45 | -88.93 | -79.7 | 0.00 | 0 | 0 | 399.67 | 13.94 | 34.42 | 312.70 | 8.04 | 26.01 |
| 22Q3 (15) | 0.30 | -11.42 | -7.06 | 1.77 | -12.38 | -9.69 | 40.19 | 11.73 | 83.6 | 0.00 | 0 | 0 | 350.77 | 14.82 | 14.03 | 289.44 | 13.03 | 11.78 |
| 22Q2 (14) | 0.33 | -0.33 | 4.3 | 2.02 | 0.0 | 4.66 | 35.97 | 6.45 | 794.78 | 0.00 | 0 | 0 | 305.50 | -0.5 | 0.66 | 256.08 | -0.34 | 1.26 |
| 22Q1 (13) | 0.34 | -3.03 | 13.19 | 2.02 | 0.0 | 8.6 | 33.79 | 54.15 | 330.45 | 0.00 | 0 | 0 | 307.04 | 3.27 | -5.62 | 256.95 | 3.55 | -6.81 |
| 21Q4 (12) | 0.35 | 8.56 | 21.06 | 2.02 | 3.06 | 20.96 | 21.92 | 0.14 | 151.38 | 0.00 | 0 | 0 | 297.33 | -3.34 | -7.76 | 248.15 | -4.17 | -9.2 |
| 21Q3 (11) | 0.32 | -0.59 | 3.91 | 1.96 | 1.55 | -12.11 | 21.89 | 444.53 | 4309.62 | 0.00 | 0 | 0 | 307.61 | 1.35 | 2.34 | 258.94 | 2.39 | 0.85 |
| 21Q2 (10) | 0.32 | 8.16 | 7.22 | 1.93 | 3.76 | 46.21 | 4.02 | -48.79 | 119.55 | 0.00 | 0 | 0 | 303.51 | -6.7 | -2.29 | 252.89 | -8.28 | -3.01 |
| 21Q1 (9) | 0.30 | 3.71 | 44.56 | 1.86 | 11.38 | 56.3 | 7.85 | -9.98 | 1862.5 | 0.00 | 0 | 0 | 325.31 | 0.92 | -31.69 | 275.72 | 0.89 | -29.8 |
| 20Q4 (8) | 0.29 | -6.81 | 40.7 | 1.67 | -25.11 | 49.11 | 8.72 | 1776.92 | 173.84 | 0.00 | 0 | 0 | 322.35 | 7.24 | -33.29 | 273.30 | 6.44 | -31.17 |
| 20Q3 (7) | 0.31 | 2.57 | 53.63 | 2.23 | 68.94 | 108.41 | -0.52 | 97.47 | 90.15 | 0.00 | 0 | 0 | 300.59 | -3.23 | -37.09 | 256.76 | -1.53 | -32.84 |
| 20Q2 (6) | 0.30 | 45.83 | 45.19 | 1.32 | 10.92 | 112.9 | -20.56 | -5240.0 | -1235.06 | 0.00 | 0 | 0 | 310.62 | -34.78 | -35.19 | 260.74 | -33.61 | -31.74 |
| 20Q1 (5) | 0.21 | 0.94 | 31.98 | 1.19 | 6.25 | 98.33 | 0.40 | 103.39 | 0 | 0.00 | 0 | 0 | 476.23 | -1.44 | -29.53 | 392.75 | -1.09 | -26.41 |
| 19Q4 (4) | 0.20 | 1.75 | 0.0 | 1.12 | 4.67 | 0.0 | -11.81 | -123.67 | 0.0 | 0.00 | 0 | 0.0 | 483.19 | 1.13 | 0.0 | 397.08 | 3.86 | 0.0 |
| 19Q3 (3) | 0.20 | -3.06 | 0.0 | 1.07 | 72.58 | 0.0 | -5.28 | -242.86 | 0.0 | 0.00 | 0 | 0.0 | 477.78 | -0.31 | 0.0 | 382.32 | 0.09 | 0.0 |
| 19Q2 (2) | 0.21 | 32.56 | 0.0 | 0.62 | 3.33 | 0.0 | -1.54 | 0 | 0.0 | 0.00 | 0 | 0.0 | 479.25 | -29.09 | 0.0 | 381.99 | -28.43 | 0.0 |
| 19Q1 (1) | 0.16 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 675.82 | 0.0 | 0.0 | 533.72 | 0.0 | 0.0 |
