- 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) | 0.19 | 13.95 | 0 | 0 | 11.81 | -13.98 | 716.24 | -30.27 | 0.00 | 0 | 281.80 | -8.95 | 139.68 | -8.11 |
| 2022 (9) | 0.17 | -14.7 | 0 | 0 | 13.73 | -23.38 | 1027.15 | 31.73 | 0.00 | 0 | 309.50 | 24.53 | 152.00 | 67.24 |
| 2021 (8) | 0.20 | -43.36 | 0 | 0 | 17.92 | -33.75 | 779.74 | -33.73 | 0.00 | 0 | 248.53 | 64.48 | 90.89 | 3.68 |
| 2020 (7) | 0.35 | 34.69 | 0 | 0 | 27.05 | 109.04 | 1176.58 | 182.02 | 0.00 | 0 | 151.10 | -63.98 | 87.66 | -73.89 |
| 2019 (6) | 0.26 | 7.55 | 0 | 0 | 12.94 | 12.82 | 417.20 | -99.35 | 0.00 | 0 | 419.45 | -9.46 | 335.79 | -16.11 |
| 2018 (5) | 0.24 | -13.35 | 0 | 0 | 11.47 | 27.3 | 64654.00 | -7.12 | 0.00 | 0 | 463.27 | 18.7 | 400.29 | 17.85 |
| 2017 (4) | 0.28 | -2.3 | 0 | 0 | 9.01 | -16.42 | 69609.30 | 0 | 0.00 | 0 | 390.30 | 0.94 | 339.67 | 15.52 |
| 2016 (3) | 0.28 | -2.78 | 0 | 0 | 10.78 | 5.07 | 0.00 | 0 | 0.00 | 0 | 386.68 | 1.25 | 294.04 | -1.77 |
| 2015 (2) | 0.29 | -13.47 | 0 | 0 | 10.26 | 27.77 | 0.00 | 0 | 0.00 | 0 | 381.90 | 20.21 | 299.33 | 23.28 |
| 2014 (1) | 0.34 | 25.9 | 0 | 0 | 8.03 | 20.57 | 0.00 | 0 | 0.00 | 0 | 317.69 | -22.54 | 242.81 | -28.09 |
| 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) | 0.19 | 2.03 | 13.95 | 0 | 0 | 0 | 920.65 | -23.44 | 9.08 | 0.00 | 0 | 0 | 281.80 | 1.69 | -8.95 | 139.68 | 11.99 | -8.11 |
| 23Q3 (19) | 0.19 | -24.23 | -0.43 | 0 | 0 | 0 | 1202.59 | 157.83 | 60.04 | 0.00 | 0 | 0 | 277.11 | 31.4 | 4.1 | 124.72 | 4.99 | 6.47 |
| 23Q2 (18) | 0.25 | 4.61 | -19.22 | 0 | 0 | 0 | 466.43 | -10.84 | -66.95 | 0.00 | 0 | 0 | 210.89 | -1.31 | 20.41 | 118.79 | 9.84 | 44.06 |
| 23Q1 (17) | 0.24 | 40.91 | -21.52 | 0 | 0 | 0 | 523.14 | -38.02 | -58.02 | 0.00 | 0 | 0 | 213.70 | -30.95 | 27.94 | 108.15 | -28.85 | 65.75 |
| 22Q4 (16) | 0.17 | -10.85 | -14.7 | 0 | 0 | 0 | 844.03 | 12.33 | -41.51 | 0.00 | 0 | 0 | 309.50 | 16.27 | 24.53 | 152.00 | 29.76 | 67.24 |
| 22Q3 (15) | 0.19 | -38.53 | -25.71 | 0 | 0 | 0 | 751.41 | -46.76 | -61.55 | 0.00 | 0 | 0 | 266.19 | 51.99 | 40.43 | 117.14 | 42.06 | 110.84 |
| 22Q2 (14) | 0.31 | 1.63 | -20.54 | 0 | 0 | 0 | 1411.40 | 13.26 | 82.71 | 0.00 | 0 | 0 | 175.14 | 4.86 | 24.99 | 82.46 | 26.38 | 14.61 |
| 22Q1 (13) | 0.30 | 53.15 | 1.07 | 0 | 0 | -100.0 | 1246.11 | -13.65 | 253.4 | 0.00 | 0 | 0 | 167.03 | -32.79 | -4.52 | 65.25 | -28.21 | -23.38 |
| 21Q4 (12) | 0.20 | -22.35 | -43.36 | 0 | 0 | 0 | 1443.07 | -26.15 | 9.73 | 0.00 | 0 | 0 | 248.53 | 31.12 | 64.48 | 90.89 | 63.59 | 3.68 |
| 21Q3 (11) | 0.25 | -34.25 | -37.39 | 0 | 0 | 0 | 1954.04 | 152.96 | 10.29 | 0.00 | 0 | 0 | 189.55 | 35.28 | -19.02 | 55.56 | -22.78 | -68.1 |
| 21Q2 (10) | 0.39 | 29.27 | -11.37 | 0 | -100.0 | 0 | 772.46 | 119.07 | -27.48 | 0.00 | 0 | 0 | 140.12 | -19.9 | -39.84 | 71.95 | -15.51 | -60.12 |
| 21Q1 (9) | 0.30 | -14.17 | 7.27 | 0.3 | 0 | 0 | 352.61 | -73.19 | -25.3 | 0.00 | 0 | 0 | 174.93 | 15.77 | -54.03 | 85.16 | -2.85 | -70.36 |
| 20Q4 (8) | 0.35 | -14.17 | 34.69 | 0 | 0 | 0 | 1315.11 | -25.77 | 488.05 | 0.00 | 0 | 0 | 151.10 | -35.45 | -63.98 | 87.66 | -49.67 | -73.89 |
| 20Q3 (7) | 0.40 | -6.93 | 51.23 | 0 | 0 | 0 | 1771.77 | 66.33 | 511.17 | 0.00 | 0 | 0 | 234.08 | 0.51 | -42.13 | 174.18 | -3.46 | -49.41 |
| 20Q2 (6) | 0.43 | 56.46 | 13.21 | 0 | 0 | 0 | 1065.20 | 125.66 | -35.36 | 0.00 | 0 | 0 | 232.90 | -38.79 | -12.92 | 180.43 | -37.21 | -19.56 |
| 20Q1 (5) | 0.28 | 7.76 | 11.39 | 0 | 0 | 0 | 472.03 | 111.07 | -51.2 | 0.00 | 0 | 0 | 380.52 | -9.28 | -11.04 | 287.36 | -14.42 | -22.63 |
| 19Q4 (4) | 0.26 | -3.63 | 0.0 | 0 | 0 | 0.0 | 223.64 | -22.86 | 0.0 | 0.00 | 0 | 0.0 | 419.45 | 3.71 | 0.0 | 335.79 | -2.47 | 0.0 |
| 19Q3 (3) | 0.27 | -30.33 | 0.0 | 0 | 0 | 0.0 | 289.90 | -82.41 | 0.0 | 0.00 | 0 | 0.0 | 404.46 | 51.22 | 0.0 | 344.28 | 53.48 | 0.0 |
| 19Q2 (2) | 0.38 | 53.95 | 0.0 | 0 | 0 | 0.0 | 1647.98 | 70.37 | 0.0 | 0.00 | 0 | 0.0 | 267.46 | -37.47 | 0.0 | 224.31 | -39.61 | 0.0 |
| 19Q1 (1) | 0.25 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 967.30 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 427.73 | 0.0 | 0.0 | 371.42 | 0.0 | 0.0 |
