- 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) | 0.45 | 6.14 | 1.0 | 0 | 15.94 | 23.37 | 122.50 | -9.57 | 0.00 | 0 | 193.88 | -2.17 | 163.17 | -1.06 |
| 2022 (9) | 0.42 | 16.88 | 0 | 0 | 12.92 | 25.68 | 135.46 | -32.38 | 0.00 | 0 | 198.19 | -20.65 | 164.91 | -24.65 |
| 2021 (8) | 0.36 | 13.4 | 0 | 0 | 10.28 | 1.88 | 200.34 | 35.16 | 0.00 | 0 | 249.76 | -9.71 | 218.85 | -11.05 |
| 2020 (7) | 0.32 | -6.68 | 0 | 0 | 10.09 | -14.35 | 148.22 | 11.72 | 0.00 | 0 | 276.63 | 9.65 | 246.03 | 15.96 |
| 2019 (6) | 0.34 | 17.09 | 0 | 0 | 11.78 | 1.12 | 132.67 | -63.4 | 0.00 | 0 | 252.29 | -8.69 | 212.17 | -1.8 |
| 2018 (5) | 0.29 | -25.56 | 0 | 0 | 11.65 | 0.69 | 362.48 | 920.78 | 0.00 | 0 | 276.30 | 34.66 | 216.07 | 35.89 |
| 2017 (4) | 0.39 | 3.94 | 3.0 | 0 | 11.57 | -4.77 | 35.51 | -5.23 | 0.00 | 0 | 205.19 | -37.39 | 159.00 | -41.67 |
| 2016 (3) | 0.38 | 9.45 | 0 | 0 | 12.15 | -7.53 | 37.47 | 4.99 | 0.00 | 0 | 327.74 | -13.17 | 272.61 | -11.38 |
| 2015 (2) | 0.34 | 18.45 | 0 | 0 | 13.14 | 9.14 | 35.69 | 16.63 | 0.00 | 0 | 377.43 | 58.03 | 307.62 | 79.99 |
| 2014 (1) | 0.29 | -18.48 | 0 | 0 | 12.04 | 34.08 | 30.60 | 294.84 | 0.00 | 0 | 238.84 | 10.91 | 170.91 | 9.98 |
| 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) | 0.45 | 5.48 | 6.14 | 1.0 | 0 | 0 | 90.02 | -12.46 | -18.4 | 0.00 | 0 | 0 | 193.88 | -6.13 | -2.17 | 163.17 | -5.96 | -1.06 |
| 23Q3 (19) | 0.42 | -1.61 | 4.63 | 0 | 0 | 0 | 102.83 | -38.91 | -1.29 | 0.00 | 0 | 0 | 206.54 | 11.14 | -5.94 | 173.52 | 9.8 | -7.04 |
| 23Q2 (18) | 0.43 | 1.7 | 1.68 | 0 | 0 | 0 | 168.33 | 1.48 | 26.44 | 0.00 | 0 | 0 | 185.84 | -3.12 | -9.13 | 158.03 | -2.13 | -9.95 |
| 23Q1 (17) | 0.42 | 0.55 | 4.14 | 0 | 0 | 0 | 165.87 | 50.35 | -28.74 | 0.00 | 0 | 0 | 191.82 | -3.21 | -11.58 | 161.47 | -2.09 | -13.08 |
| 22Q4 (16) | 0.42 | 3.98 | 16.88 | 0 | 0 | 0 | 110.32 | 5.9 | -54.53 | 0.00 | 0 | 0 | 198.19 | -9.74 | -20.65 | 164.91 | -11.65 | -24.65 |
| 22Q3 (15) | 0.40 | -4.38 | 20.4 | 0 | 0 | 0 | 104.17 | -21.75 | -41.7 | 0.00 | 0 | 0 | 219.58 | 7.36 | -16.24 | 186.66 | 6.36 | -19.31 |
| 22Q2 (14) | 0.42 | 4.16 | 15.05 | 0 | 0 | 0 | 133.13 | -42.8 | -13.29 | 0.00 | 0 | 0 | 204.52 | -5.73 | -13.69 | 175.50 | -5.53 | -16.11 |
| 22Q1 (13) | 0.41 | 12.84 | 8.65 | 0 | 0 | 0 | 232.76 | -4.06 | 4.12 | 0.00 | 0 | 0 | 216.95 | -13.14 | -7.91 | 185.77 | -15.12 | -10.7 |
| 21Q4 (12) | 0.36 | 7.12 | 13.4 | 0 | 0 | 0 | 242.61 | 35.79 | 41.2 | 0.00 | 0 | 0 | 249.76 | -4.73 | -9.71 | 218.85 | -5.4 | -11.05 |
| 21Q3 (11) | 0.34 | -8.63 | 5.93 | 0 | 0 | 0 | 178.67 | 16.37 | 11.38 | 0.00 | 0 | 0 | 262.15 | 10.63 | -5.05 | 231.34 | 10.58 | -4.67 |
| 21Q2 (10) | 0.37 | -1.63 | 3.87 | 0 | 0 | 0 | 153.53 | -31.32 | 20.61 | 0.00 | 0 | 0 | 236.97 | 0.59 | -2.03 | 209.21 | 0.56 | -0.06 |
| 21Q1 (9) | 0.37 | 17.78 | -0.98 | 0 | 0 | 0 | 223.54 | 30.1 | 58.54 | 0.00 | 0 | 0 | 235.58 | -14.84 | 3.82 | 208.04 | -15.44 | 7.84 |
| 20Q4 (8) | 0.32 | 0.06 | -6.68 | 0 | 0 | 0 | 171.82 | 7.11 | 40.85 | 0.00 | 0 | 0 | 276.63 | 0.2 | 9.65 | 246.03 | 1.38 | 15.96 |
| 20Q3 (7) | 0.32 | -10.4 | 6.7 | 0 | 0 | 0 | 160.41 | 26.02 | 37.75 | 0.00 | 0 | 0 | 276.08 | 14.13 | -8.93 | 242.68 | 15.93 | -5.88 |
| 20Q2 (6) | 0.35 | -6.23 | -0.11 | 0 | 0 | 0 | 127.29 | -9.72 | -18.71 | 0.00 | 0 | 0 | 241.89 | 6.6 | -2.52 | 209.34 | 8.52 | 0.07 |
| 20Q1 (5) | 0.38 | 11.0 | 14.33 | 0 | 0 | 0 | 141.00 | 15.58 | 2.81 | 0.00 | 0 | 0 | 226.91 | -10.06 | -15.81 | 192.91 | -9.08 | -12.78 |
| 19Q4 (4) | 0.34 | 14.41 | 0.0 | 0 | 0 | 0.0 | 121.99 | 4.76 | 0.0 | 0.00 | 0 | 0.0 | 252.29 | -16.78 | 0.0 | 212.17 | -17.71 | 0.0 |
| 19Q3 (3) | 0.30 | -16.12 | 0.0 | 0 | 0 | 0.0 | 116.45 | -25.63 | 0.0 | 0.00 | 0 | 0.0 | 303.16 | 22.17 | 0.0 | 257.83 | 23.25 | 0.0 |
| 19Q2 (2) | 0.35 | 7.33 | 0.0 | 0 | 0 | 0.0 | 156.58 | 14.17 | 0.0 | 0.00 | 0 | 0.0 | 248.15 | -7.93 | 0.0 | 209.19 | -5.42 | 0.0 |
| 19Q1 (1) | 0.33 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 137.15 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 269.51 | 0.0 | 0.0 | 221.17 | 0.0 | 0.0 |
