- 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) | 0.42 | 6.15 | 5.89 | 1740.62 | 183.47 | -19.61 | 189.58 | -96.67 | 0.00 | 0 | 234.05 | -11.42 | 122.95 | -24.23 |
| 2022 (9) | 0.40 | -24.41 | 0.32 | 0 | 228.22 | -8.1 | 5689.19 | -13.07 | 0.00 | 0 | 264.21 | 35.1 | 162.26 | 4.1 |
| 2021 (8) | 0.53 | 7.73 | 0 | 0 | 248.34 | 72.16 | 6544.50 | 953.97 | 0.00 | 0 | 195.57 | 5.58 | 155.87 | 25.22 |
| 2020 (7) | 0.49 | -0.57 | 1.71 | -40.21 | 144.25 | 3.55 | 620.94 | 119.35 | 0.00 | 0 | 185.24 | 1.07 | 124.48 | 7.45 |
| 2019 (6) | 0.49 | 7.11 | 2.86 | 694.44 | 139.31 | 27.07 | 283.08 | -20.69 | 0.00 | 0 | 183.27 | -5.79 | 115.85 | -4.82 |
| 2018 (5) | 0.46 | 12.5 | 0.36 | -20.0 | 109.63 | 17.44 | 356.92 | 534.3 | 0.00 | 0 | 194.53 | -12.01 | 121.72 | -24.1 |
| 2017 (4) | 0.41 | 11.16 | 0.45 | 150.0 | 93.35 | 8.21 | 56.27 | -93.48 | 0.00 | 0 | 221.08 | -10.75 | 160.37 | 2.13 |
| 2016 (3) | 0.37 | 10.21 | 0.18 | 0 | 86.27 | 18.21 | 863.45 | -98.98 | 0.00 | 0 | 247.72 | -13.25 | 157.03 | -28.2 |
| 2015 (2) | 0.33 | -11.96 | 0 | 0 | 72.98 | -9.82 | 84822.20 | 0 | 0.00 | 0 | 285.54 | 14.13 | 218.71 | 15.24 |
| 2014 (1) | 0.38 | 0 | 0 | 0 | 80.93 | 0 | 0.00 | 0 | 0.00 | 0 | 250.19 | 0 | 189.78 | 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) | 0.42 | -3.59 | 6.15 | 5.89 | 0.0 | 1740.62 | 102.77 | -70.77 | -91.97 | 0.00 | 0 | 0 | 234.05 | 1.49 | -11.42 | 122.95 | -3.22 | -24.23 |
| 23Q3 (19) | 0.44 | -15.0 | -0.09 | 5.89 | 834.92 | 1684.85 | 351.65 | 28.68 | -89.96 | 0.00 | 0 | 0 | 230.61 | 18.21 | -4.44 | 127.04 | 8.72 | -22.69 |
| 23Q2 (18) | 0.52 | -0.06 | -9.31 | 0.63 | 3.28 | 0 | 273.28 | 17.93 | -97.36 | 0.00 | 0 | 0 | 195.08 | -0.27 | 9.18 | 116.85 | 3.17 | -11.32 |
| 23Q1 (17) | 0.52 | 29.6 | -12.82 | 0.61 | 90.62 | 0 | 231.73 | -81.9 | -98.83 | 0.00 | 0 | 0 | 195.60 | -25.97 | 13.13 | 113.26 | -30.2 | -13.79 |
| 22Q4 (16) | 0.40 | -9.25 | -24.41 | 0.32 | -3.03 | 0 | 1280.15 | -63.45 | -91.66 | 0.00 | 0 | 0 | 264.21 | 9.48 | 35.1 | 162.26 | -1.26 | 4.1 |
| 22Q3 (15) | 0.44 | -22.84 | -11.35 | 0.33 | 0 | 0 | 3502.37 | -66.13 | -93.29 | 0.00 | 0 | 0 | 241.33 | 35.06 | 40.23 | 164.33 | 24.71 | 32.75 |
| 22Q2 (14) | 0.57 | -3.93 | 9.0 | 0 | 0 | 0 | 10339.70 | -47.62 | 69.7 | 0.00 | 0 | 0 | 178.68 | 3.34 | 3.22 | 131.77 | 0.3 | 7.13 |
| 22Q1 (13) | 0.60 | 12.37 | 18.31 | 0 | 0 | -100.0 | 19740.30 | 28.66 | 930.1 | 0.00 | 0 | 0 | 172.90 | -11.59 | -4.43 | 131.37 | -15.72 | 6.18 |
| 21Q4 (12) | 0.53 | 6.43 | 7.73 | 0 | 0 | -100.0 | 15342.60 | -70.59 | 326.99 | 0.00 | 0 | 0 | 195.57 | 13.64 | 5.58 | 155.87 | 25.91 | 25.22 |
| 21Q3 (11) | 0.50 | -5.13 | 8.6 | 0 | 0 | 0 | 52171.50 | 756.28 | 1570.43 | 0.00 | 0 | 0 | 172.09 | -0.59 | -12.21 | 123.79 | 0.64 | 5.35 |
| 21Q2 (10) | 0.52 | 4.27 | 5.32 | 0 | -100.0 | 0 | 6092.84 | 217.94 | 2674.26 | 0.00 | 0 | 0 | 173.11 | -4.32 | -4.49 | 123.00 | -0.58 | 17.51 |
| 21Q1 (9) | 0.50 | 2.32 | 0 | 5.59 | 226.9 | 0 | 1916.35 | -46.67 | 0 | 0.00 | 0 | 0 | 180.92 | -2.33 | 0 | 123.72 | -0.61 | 0 |
| 20Q4 (8) | 0.49 | 7.29 | 0 | 1.71 | 0 | 0 | 3593.17 | 15.05 | 0 | 0.00 | 0 | 0 | 185.24 | -5.5 | 0 | 124.48 | 5.94 | 0 |
| 20Q3 (7) | 0.46 | -7.99 | 0 | 0 | 0 | 0 | 3123.24 | 1322.11 | 0 | 0.00 | 0 | 0 | 196.03 | 8.15 | 0 | 117.50 | 12.26 | 0 |
| 20Q2 (6) | 0.50 | 0 | 0 | 0 | 0 | 0 | 219.62 | 0 | 0 | 0.00 | 0 | 0 | 181.25 | 0 | 0 | 104.67 | 0 | 0 |
