- 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) | 0.12 | 1.39 | 0 | 0 | 4.09 | -22.54 | 650.04 | -36.41 | 0.00 | 0 | 359.16 | -46.13 | 247.80 | -57.81 |
| 2022 (9) | 0.12 | -36.0 | 0 | 0 | 5.28 | -5.38 | 1022.17 | 140.18 | 0.00 | 0 | 666.75 | 58.25 | 587.29 | 64.77 |
| 2021 (8) | 0.19 | 27.51 | 0.04 | 0.0 | 5.58 | 47.23 | 425.59 | 95.79 | 0.03 | -52.14 | 421.33 | -13.8 | 356.43 | -11.14 |
| 2020 (7) | 0.15 | 22.63 | 0.04 | 0 | 3.79 | 17.7 | 217.37 | -58.88 | 0.07 | 0 | 488.76 | -7.69 | 401.12 | -14.68 |
| 2019 (6) | 0.12 | 18.38 | 0 | 0 | 3.22 | 8.05 | 528.66 | 0 | 0.00 | 0 | 529.46 | -10.62 | 470.12 | -12.37 |
| 2018 (5) | 0.10 | 18.04 | 0 | 0 | 2.98 | 4.93 | 0.00 | 0 | 0.00 | 0 | 592.38 | -11.54 | 536.49 | -10.79 |
| 2017 (4) | 0.09 | -18.89 | 0 | 0 | 2.84 | -9.84 | 0.00 | 0 | 0.00 | 0 | 669.67 | 21.44 | 601.37 | 24.09 |
| 2016 (3) | 0.11 | 8.32 | 0 | 0 | 3.15 | 6.06 | 0.00 | 0 | 0.00 | 0 | 551.44 | -10.22 | 484.62 | -11.68 |
| 2015 (2) | 0.10 | 24.63 | 0 | 0 | 2.97 | 2.06 | 0.00 | 0 | 0.00 | 0 | 614.20 | -22.85 | 548.69 | -21.95 |
| 2014 (1) | 0.08 | 0 | 0 | 0 | 2.91 | 0 | 0.00 | 0 | 0.00 | 0 | 796.13 | 0 | 703.02 | 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) | 0.12 | 24.95 | 1.39 | 0 | 0 | 0 | 515.07 | -20.02 | -73.42 | 0.00 | 0 | 0 | 359.16 | -58.04 | -46.13 | 247.80 | -65.22 | -57.81 |
| 23Q3 (19) | 0.10 | -56.37 | -30.25 | 0 | 0 | 0 | 643.98 | 3.19 | -16.73 | 0.00 | 0 | 0 | 856.06 | 143.55 | 60.47 | 712.56 | 125.31 | 63.53 |
| 23Q2 (18) | 0.23 | 91.75 | -25.51 | 0 | 0 | -100.0 | 624.08 | -32.03 | -44.98 | 0.00 | 0 | -100.0 | 351.49 | -50.55 | 37.74 | 316.26 | -50.36 | 41.8 |
| 23Q1 (17) | 0.12 | -3.02 | -40.92 | 0 | 0 | -100.0 | 918.19 | -52.61 | -4.34 | 0.00 | 0 | -100.0 | 710.83 | 6.61 | 76.98 | 637.06 | 8.47 | 83.96 |
| 22Q4 (16) | 0.12 | -14.04 | -36.0 | 0 | 0 | -100.0 | 1937.50 | 150.52 | 660.07 | 0.00 | 0 | -100.0 | 666.75 | 24.98 | 58.25 | 587.29 | 34.78 | 64.77 |
| 22Q3 (15) | 0.14 | -53.4 | -20.7 | 0 | -100.0 | -100.0 | 773.40 | -31.81 | 22.69 | 0.00 | -100.0 | -100.0 | 533.47 | 109.06 | 24.79 | 435.73 | 95.37 | 23.35 |
| 22Q2 (14) | 0.31 | 52.06 | 73.16 | 0.04 | 0.0 | 0.0 | 1134.25 | 18.17 | 118.35 | 0.09 | 11.11 | -24.44 | 255.18 | -36.47 | -41.53 | 223.03 | -35.6 | -38.91 |
| 22Q1 (13) | 0.20 | 5.07 | 29.08 | 0.04 | 0.0 | 0.0 | 959.87 | 276.55 | 208.71 | 0.08 | -60.0 | -52.0 | 401.65 | -4.67 | -9.1 | 346.31 | -2.84 | -3.83 |
| 21Q4 (12) | 0.19 | 6.51 | 27.51 | 0.04 | 0.0 | 0.0 | 254.91 | -59.56 | 117.78 | 0.20 | 100.0 | 5.0 | 421.33 | -1.44 | -13.8 | 356.43 | 0.9 | -11.14 |
| 21Q3 (11) | 0.18 | 1.76 | 0 | 0.04 | 0.0 | 0 | 630.39 | 21.35 | 0 | 0.10 | -15.0 | 0 | 427.48 | -2.05 | 0 | 353.25 | -3.25 | 0 |
| 21Q2 (10) | 0.18 | 13.35 | 0 | 0.04 | 0.0 | 0 | 519.46 | 67.07 | 0 | 0.12 | -29.41 | 0 | 436.42 | -1.23 | 0 | 365.10 | 1.39 | 0 |
| 21Q1 (9) | 0.16 | 3.8 | 0 | 0.04 | 0.0 | 0 | 310.93 | 165.64 | 0 | 0.17 | -12.5 | 0 | 441.87 | -9.59 | 0 | 360.11 | -10.22 | 0 |
| 20Q4 (8) | 0.15 | 0 | 0 | 0.04 | 0 | 0 | 117.05 | 0 | 0 | 0.19 | 0 | 0 | 488.76 | 0 | 0 | 401.12 | 0 | 0 |
