- 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) | 0.17 | -5.2 | 0.92 | 0 | 16.85 | -12.33 | 23.81 | -92.59 | 0.00 | 0 | 356.21 | -30.12 | 227.46 | -38.51 |
| 2022 (9) | 0.18 | -17.64 | 0 | 0 | 19.22 | -1.49 | 321.33 | -40.87 | 0.00 | 0 | 509.78 | 15.02 | 369.91 | -2.6 |
| 2021 (8) | 0.21 | -3.1 | 0 | 0 | 19.51 | 107.55 | 543.44 | 4417.37 | 0.00 | 0 | 443.21 | 7.73 | 379.79 | 32.19 |
| 2020 (7) | 0.22 | -23.9 | 1.26 | -16.0 | 9.4 | -12.48 | 12.03 | -14.62 | 0.00 | 0 | 411.42 | 31.83 | 287.31 | 40.42 |
| 2019 (6) | 0.29 | -9.37 | 1.5 | 33.93 | 10.74 | -4.79 | 14.09 | 6.42 | 0.00 | 0 | 312.09 | 12.49 | 204.61 | 28.3 |
| 2018 (5) | 0.32 | 44.07 | 1.12 | 49.33 | 11.28 | 57.76 | 13.24 | 0 | 0.00 | 0 | 277.44 | -26.79 | 159.48 | -28.44 |
| 2017 (4) | 0.22 | 2.55 | 0.75 | -6.25 | 7.15 | -32.23 | -19.78 | 0 | 0.00 | 0 | 378.94 | -1.95 | 222.86 | -3.68 |
| 2016 (3) | 0.22 | 62.49 | 0.8 | 0 | 10.55 | -4.52 | 89.41 | -28.2 | 0.00 | 0 | 386.47 | -48.15 | 231.38 | -52.68 |
| 2015 (2) | 0.13 | -62.94 | 0 | 0 | 11.05 | -20.79 | 124.53 | -41.29 | 0.00 | 0 | 745.36 | 172.64 | 488.97 | 149.17 |
| 2014 (1) | 0.36 | -4.08 | 0 | 0 | 13.95 | 95.38 | 212.12 | 182.19 | 0.00 | 0 | 273.39 | 4.17 | 196.24 | -8.01 |
| 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) | 0.17 | 7.44 | -5.2 | 0.92 | 5.75 | 0 | 1.28 | -61.21 | -98.98 | 0.00 | 0 | 0 | 356.21 | -4.52 | -30.12 | 227.46 | 2.38 | -38.51 |
| 23Q3 (19) | 0.15 | -40.55 | -33.95 | 0.87 | 3.57 | 42.62 | 3.30 | -92.76 | -98.13 | 0.00 | 0 | 0 | 373.09 | 54.68 | -1.75 | 222.17 | 67.15 | -24.67 |
| 23Q2 (18) | 0.26 | 47.0 | -15.86 | 0.84 | 37.7 | -5.62 | 45.57 | -62.33 | -92.72 | 0.00 | 0 | 0 | 241.20 | -51.94 | -16.92 | 132.92 | -63.16 | -42.89 |
| 23Q1 (17) | 0.18 | 0.97 | -24.61 | 0.61 | 0 | 117.86 | 120.96 | -3.99 | -92.86 | 0.00 | 0 | 0 | 501.86 | -1.55 | 24.61 | 360.85 | -2.45 | 8.47 |
| 22Q4 (16) | 0.18 | -25.14 | -17.64 | 0 | -100.0 | 0 | 125.99 | -28.49 | -84.67 | 0.00 | 0 | 0 | 509.78 | 34.25 | 15.02 | 369.91 | 25.42 | -2.6 |
| 22Q3 (15) | 0.23 | -24.28 | -18.53 | 0.61 | -31.46 | -26.51 | 176.18 | -71.86 | -76.34 | 0.00 | 0 | 0 | 379.72 | 30.79 | 16.62 | 294.94 | 26.73 | 11.56 |
| 22Q2 (14) | 0.31 | 31.73 | 15.65 | 0.89 | 217.86 | -28.8 | 626.12 | -63.05 | 11.5 | 0.00 | 0 | 0 | 290.32 | -27.91 | -16.71 | 232.74 | -30.04 | -18.69 |
| 22Q1 (13) | 0.23 | 10.3 | 16.61 | 0.28 | 0 | -67.06 | 1694.68 | 106.18 | 906.16 | 0.00 | 0 | 0 | 402.74 | -9.13 | -11.49 | 332.68 | -12.4 | -8.42 |
| 21Q4 (12) | 0.21 | -25.95 | -3.1 | 0 | -100.0 | -100.0 | 821.93 | 10.4 | 727.56 | 0.00 | 0 | 0 | 443.21 | 36.12 | 7.73 | 379.79 | 43.65 | 32.19 |
| 21Q3 (11) | 0.29 | 7.49 | 11.71 | 0.83 | -33.6 | -4.6 | 744.50 | 32.58 | 4231.01 | 0.00 | 0 | 0 | 325.61 | -6.58 | -6.67 | 264.38 | -7.64 | 23.17 |
| 21Q2 (10) | 0.27 | 32.82 | 4.46 | 1.25 | 47.06 | 20.19 | 561.55 | 233.4 | 24200.86 | 0.00 | 0 | 0 | 348.56 | -23.4 | 0.41 | 286.25 | -21.2 | 35.95 |
| 21Q1 (9) | 0.20 | -8.34 | -20.76 | 0.85 | -32.54 | -45.86 | 168.43 | 69.58 | 5495.68 | 0.00 | 0 | 0 | 455.04 | 10.6 | 29.79 | 363.28 | 26.44 | 60.57 |
| 20Q4 (8) | 0.22 | -14.63 | -23.9 | 1.26 | 44.83 | -16.0 | 99.32 | 477.78 | 527.02 | 0.00 | 0 | 0 | 411.42 | 17.93 | 31.83 | 287.31 | 33.85 | 40.42 |
| 20Q3 (7) | 0.26 | 0.51 | -7.98 | 0.87 | -16.35 | -45.96 | 17.19 | 837.77 | 33.67 | 0.00 | 0 | 0 | 348.87 | 0.5 | 10.51 | 214.65 | 1.95 | 17.39 |
| 20Q2 (6) | 0.26 | 0.75 | -14.28 | 1.04 | -33.76 | -41.24 | -2.33 | -177.41 | -113.02 | 0.00 | 0 | 0 | 347.13 | -0.99 | 18.39 | 210.55 | -6.94 | 17.0 |
| 20Q1 (5) | 0.25 | -11.97 | -0.78 | 1.57 | 4.67 | 27.64 | 3.01 | -81.0 | -69.5 | 0.00 | 0 | 0 | 350.59 | 12.34 | 1.64 | 226.25 | 10.58 | 9.47 |
| 19Q4 (4) | 0.29 | 3.22 | 0.0 | 1.5 | -6.83 | 0.0 | 15.84 | 23.17 | 0.0 | 0.00 | 0 | 0.0 | 312.09 | -1.14 | 0.0 | 204.61 | 11.9 | 0.0 |
| 19Q3 (3) | 0.28 | -6.37 | 0.0 | 1.61 | -9.04 | 0.0 | 12.86 | -28.16 | 0.0 | 0.00 | 0 | 0.0 | 315.68 | 7.66 | 0.0 | 182.85 | 1.61 | 0.0 |
| 19Q2 (2) | 0.30 | 16.61 | 0.0 | 1.77 | 43.9 | 0.0 | 17.90 | 81.36 | 0.0 | 0.00 | 0 | 0.0 | 293.22 | -15.0 | 0.0 | 179.95 | -12.93 | 0.0 |
| 19Q1 (1) | 0.26 | 0.0 | 0.0 | 1.23 | 0.0 | 0.0 | 9.87 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 344.95 | 0.0 | 0.0 | 206.68 | 0.0 | 0.0 |
