- 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) | 0.10 | 22.69 | 0 | 0 | 10.58 | 13.52 | -43.56 | 0 | 0.00 | 0 | 903.69 | -34.4 | 806.71 | -38.72 |
| 2022 (9) | 0.08 | 56.34 | 0 | 0 | 9.32 | 13.66 | 222.82 | 122.04 | 0.00 | 0 | 1377.56 | -46.33 | 1316.37 | -46.88 |
| 2021 (8) | 0.05 | -65.31 | 0 | 0 | 8.2 | 41.14 | 100.35 | 403.01 | 0.00 | 0 | 2566.59 | 202.56 | 2478.12 | 248.26 |
| 2020 (7) | 0.15 | -4.64 | 0 | 0 | 5.81 | 17.37 | 19.95 | 121.67 | 0.00 | 0 | 848.30 | -12.58 | 711.57 | -17.43 |
| 2019 (6) | 0.16 | 298.71 | 0 | 0 | 4.95 | 62.3 | 9.00 | 0 | 0.00 | 0 | 970.38 | -56.87 | 861.78 | -58.77 |
| 2018 (5) | 0.04 | 53.15 | 0 | 0 | 3.05 | 5.54 | 0.00 | 0 | 0.00 | 0 | 2249.83 | -40.53 | 2090.33 | -44.24 |
| 2017 (4) | 0.03 | -35.2 | 0 | 0 | 2.89 | 38.28 | 0.00 | 0 | 0.00 | 0 | 3783.42 | 48.91 | 3748.99 | 49.51 |
| 2016 (3) | 0.04 | 21.36 | 0 | 0 | 2.09 | -4.57 | 0.00 | 0 | 0.00 | 0 | 2540.69 | -17.65 | 2507.52 | -17.79 |
| 2015 (2) | 0.03 | -9.52 | 0 | 0 | 2.19 | 15.26 | 0.00 | 0 | 0.00 | 0 | 3085.37 | 11.27 | 3050.17 | 10.27 |
| 2014 (1) | 0.04 | -88.96 | 0 | 0 | 1.9 | 49.61 | 0.00 | 0 | 0.00 | 0 | 2772.95 | 908.05 | 2766.19 | 921.34 |
| 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) | 0.10 | 15.63 | 22.69 | 0 | 0 | 0 | -137.57 | -175.58 | 54.68 | 0.00 | 0 | 0 | 903.69 | -25.54 | -34.4 | 806.71 | -28.89 | -38.72 |
| 23Q3 (19) | 0.09 | -0.58 | 36.82 | 0 | 0 | 0 | 182.03 | 274.69 | -74.62 | 0.00 | 0 | 0 | 1213.68 | -1.8 | -38.34 | 1134.48 | -2.24 | -40.46 |
| 23Q2 (18) | 0.09 | 3.26 | 10.03 | 0 | 0 | 0 | -104.20 | 27.58 | -163.69 | 0.00 | 0 | 0 | 1235.87 | -2.32 | -11.54 | 1160.48 | -2.93 | -14.74 |
| 23Q1 (17) | 0.08 | 3.37 | 3.88 | 0 | 0 | 0 | -143.88 | 52.6 | -149.45 | 0.00 | 0 | 0 | 1265.23 | -8.15 | -8.89 | 1195.45 | -9.19 | -9.8 |
| 22Q4 (16) | 0.08 | 28.94 | 56.34 | 0 | 0 | 0 | -303.55 | -142.32 | -520.49 | 0.00 | 0 | 0 | 1377.56 | -30.02 | -46.33 | 1316.37 | -30.92 | -46.88 |
| 22Q3 (15) | 0.06 | -20.05 | 39.15 | 0 | 0 | 0 | 717.29 | 338.41 | 508.59 | 0.00 | 0 | 0 | 1968.45 | 40.89 | -39.46 | 1905.53 | 40.0 | -39.11 |
| 22Q2 (14) | 0.08 | -2.51 | -48.75 | 0 | 0 | 0 | 163.61 | -43.77 | 10.92 | 0.00 | 0 | 0 | 1397.13 | 0.61 | 90.91 | 1361.08 | 2.7 | 105.42 |
| 22Q1 (13) | 0.08 | 55.56 | -48.71 | 0 | 0 | 0 | 290.94 | 303.02 | 347.67 | 0.00 | 0 | 0 | 1388.67 | -45.89 | 89.24 | 1325.26 | -46.52 | 105.97 |
| 21Q4 (12) | 0.05 | 14.77 | -65.31 | 0 | 0 | 0 | 72.19 | -38.75 | -71.55 | 0.00 | 0 | 0 | 2566.59 | -21.06 | 202.56 | 2478.12 | -20.81 | 248.26 |
| 21Q3 (11) | 0.04 | -70.55 | -69.72 | 0 | 0 | 0 | 117.86 | -20.09 | 308.97 | 0.00 | 0 | 0 | 3251.24 | 344.26 | 244.14 | 3129.45 | 372.3 | 280.65 |
| 21Q2 (10) | 0.15 | -2.44 | 0.0 | 0 | 0 | 0 | 147.50 | 126.96 | 575.96 | 0.00 | 0 | 0 | 731.84 | -0.27 | -21.15 | 662.60 | 2.98 | -20.45 |
| 21Q1 (9) | 0.16 | 5.21 | -1.52 | 0 | 0 | 0 | 64.99 | -74.39 | 196.61 | 0.00 | 0 | 0 | 733.82 | -13.5 | -18.24 | 643.41 | -9.58 | -20.14 |
| 20Q4 (8) | 0.15 | 0.2 | -4.64 | 0 | 0 | 0 | 253.73 | 549.88 | 1166.75 | 0.00 | 0 | 0 | 848.30 | -10.21 | -12.58 | 711.57 | -13.45 | -17.43 |
| 20Q3 (7) | 0.15 | -2.77 | -4.28 | 0 | 0 | 0 | -56.40 | -81.99 | -740.18 | 0.00 | 0 | 0 | 944.75 | 1.78 | -10.03 | 822.13 | -1.3 | -12.52 |
| 20Q2 (6) | 0.15 | -3.92 | -6.3 | 0 | 0 | 0 | -30.99 | 53.93 | -164.62 | 0.00 | 0 | 0 | 928.20 | 3.42 | 3.59 | 832.98 | 3.38 | 1.06 |
| 20Q1 (5) | 0.16 | 1.87 | 22.58 | 0 | 0 | 0 | -67.27 | -435.85 | -69.83 | 0.00 | 0 | 0 | 897.53 | -7.51 | -45.37 | 805.71 | -6.51 | -48.73 |
| 19Q4 (4) | 0.16 | 0.58 | 0.0 | 0 | 0 | 0.0 | 20.03 | 127.36 | 0.0 | 0.00 | 0 | 0.0 | 970.38 | -7.59 | 0.0 | 861.78 | -8.3 | 0.0 |
| 19Q3 (3) | 0.15 | -4.81 | 0.0 | 0 | 0 | 0.0 | 8.81 | -81.63 | 0.0 | 0.00 | 0 | 0.0 | 1050.03 | 17.19 | 0.0 | 939.75 | 14.02 | 0.0 |
| 19Q2 (2) | 0.16 | 25.68 | 0.0 | 0 | 0 | 0.0 | 47.96 | 221.08 | 0.0 | 0.00 | 0 | 0.0 | 896.00 | -45.46 | 0.0 | 824.23 | -47.55 | 0.0 |
| 19Q1 (1) | 0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -39.61 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 1642.92 | 0.0 | 0.0 | 1571.43 | 0.0 | 0.0 |
