- 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) | 0.16 | -18.05 | 0 | 0 | 137.69 | -31.34 | 0.00 | 0 | 0.00 | 0 | 402.27 | 30.49 | 281.19 | 48.94 |
| 2022 (9) | 0.20 | -19.55 | 0 | 0 | 200.55 | 0.3 | 0.00 | 0 | 0.00 | 0 | 308.28 | 7.44 | 188.79 | -19.04 |
| 2021 (8) | 0.24 | 4.26 | 0 | 0 | 199.95 | 30.86 | 0.00 | 0 | 0.00 | 0 | 286.92 | -12.71 | 233.20 | -14.31 |
| 2020 (7) | 0.23 | 28.56 | 0 | 0 | 152.8 | 29.37 | 0.00 | 0 | 0.00 | 0 | 328.70 | -25.3 | 272.13 | -29.88 |
| 2019 (6) | 0.18 | -5.1 | 0 | 0 | 118.11 | 13.96 | 0.00 | 0 | 0.00 | 0 | 440.04 | 12.3 | 388.10 | 20.92 |
| 2018 (5) | 0.19 | -8.04 | 0 | 0 | 103.64 | 0.12 | 0.00 | 0 | 0.00 | 0 | 391.85 | 13.72 | 320.95 | 12.43 |
| 2017 (4) | 0.21 | -12.55 | 0 | 0 | 103.52 | 13.67 | 0.00 | 0 | 0.00 | 0 | 344.56 | 21.96 | 285.46 | 20.87 |
| 2016 (3) | 0.24 | 10.65 | 0 | 0 | 91.07 | 26.68 | 485.85 | 0 | 0.00 | 0 | 282.52 | 0.23 | 236.17 | 1.56 |
| 2015 (2) | 0.22 | 27.66 | 0 | 0 | 71.89 | 15.49 | 0.00 | 0 | 0.00 | 0 | 281.86 | -50.97 | 232.55 | -55.12 |
| 2014 (1) | 0.17 | -14.72 | 0 | 0 | 62.25 | 47.79 | 0.00 | 0 | 0.00 | 0 | 574.90 | 17.96 | 518.17 | 13.49 |
| 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) | 0.16 | 23.52 | -18.05 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 402.27 | -14.52 | 30.49 | 281.19 | -11.74 | 48.94 |
| 23Q3 (19) | 0.13 | -11.28 | -21.29 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 470.58 | 12.86 | 19.97 | 318.60 | 16.55 | 17.76 |
| 23Q2 (18) | 0.15 | 36.71 | -40.03 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 416.97 | -25.19 | 36.28 | 273.35 | -18.23 | 14.15 |
| 23Q1 (17) | 0.11 | -45.3 | -38.48 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 557.40 | 80.81 | 34.77 | 334.28 | 77.06 | 3.41 |
| 22Q4 (16) | 0.20 | 18.64 | -19.55 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 308.28 | -21.41 | 7.44 | 188.79 | -30.22 | -19.04 |
| 22Q3 (15) | 0.17 | -32.41 | -2.24 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 392.25 | 28.2 | -5.8 | 270.54 | 12.98 | -21.11 |
| 22Q2 (14) | 0.25 | 40.25 | 9.85 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 305.97 | -26.02 | -0.22 | 239.46 | -25.92 | -4.04 |
| 22Q1 (13) | 0.17 | -28.47 | 5.87 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 413.59 | 44.15 | -12.38 | 323.25 | 38.61 | -16.97 |
| 21Q4 (12) | 0.24 | 44.16 | 4.26 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 286.92 | -31.1 | -12.71 | 233.20 | -32.0 | -14.31 |
| 21Q3 (11) | 0.17 | -24.05 | -7.52 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 416.42 | 35.8 | 2.41 | 342.92 | 37.42 | -1.42 |
| 21Q2 (10) | 0.22 | 35.17 | -12.64 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 306.64 | -35.04 | 3.23 | 249.55 | -35.9 | -1.43 |
| 21Q1 (9) | 0.17 | -29.55 | -0.9 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 472.03 | 43.61 | -5.75 | 389.30 | 43.06 | -9.54 |
| 20Q4 (8) | 0.23 | 27.86 | 28.56 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 328.70 | -19.16 | -27.03 | 272.13 | -21.77 | -29.88 |
| 20Q3 (7) | 0.18 | -28.25 | -0.33 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 406.62 | 36.89 | -8.39 | 347.86 | 37.41 | -7.64 |
| 20Q2 (6) | 0.26 | 53.33 | -2.89 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 297.05 | -40.69 | -2.79 | 253.16 | -41.17 | -1.0 |
| 20Q1 (5) | 0.17 | -8.61 | -4.58 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 500.84 | 11.18 | 9.38 | 430.36 | 10.89 | 12.82 |
| 19Q4 (4) | 0.18 | -0.87 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 450.47 | 1.49 | 0.0 | 388.10 | 3.04 | 0.0 |
| 19Q3 (3) | 0.18 | -30.09 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 443.84 | 45.25 | 0.0 | 376.65 | 47.29 | 0.0 |
| 19Q2 (2) | 0.26 | 50.66 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 305.57 | -33.27 | 0.0 | 255.72 | -32.96 | 0.0 |
| 19Q1 (1) | 0.17 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 457.91 | 0.0 | 0.0 | 381.47 | 0.0 | 0.0 |
