- 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) | 0.39 | 2.31 | 3.68 | 6033.33 | 17.74 | -3.64 | 12.28 | -76.53 | 0.19 | 0 | 156.26 | -39.19 | 130.08 | -40.25 |
| 2022 (9) | 0.39 | -6.44 | 0.06 | -82.86 | 18.41 | -6.12 | 52.32 | -46.62 | 0.00 | 0 | 256.98 | -11.18 | 217.69 | -15.08 |
| 2021 (8) | 0.41 | 14.43 | 0.35 | 337.5 | 19.61 | 6.17 | 98.02 | -68.67 | 0.00 | 0 | 289.33 | 14.56 | 256.36 | 12.01 |
| 2020 (7) | 0.36 | 7.25 | 0.08 | 0 | 18.47 | -7.28 | 312.84 | 2.49 | 0.00 | 0 | 252.55 | -7.03 | 228.88 | -5.65 |
| 2019 (6) | 0.34 | 6.44 | 0 | 0 | 19.92 | 6.64 | 305.23 | 93.12 | 0.00 | 0 | 271.66 | -4.18 | 242.58 | 0.58 |
| 2018 (5) | 0.32 | -30.73 | 0 | 0 | 18.68 | 15.1 | 158.05 | -94.86 | 0.00 | 0 | 283.52 | 51.61 | 241.17 | 49.9 |
| 2017 (4) | 0.45 | 13.73 | 0.46 | -9.8 | 16.23 | 25.72 | 3073.06 | 757.73 | 0.00 | 0 | 187.01 | -1.64 | 160.89 | 0.85 |
| 2016 (3) | 0.40 | -3.57 | 0.51 | -65.77 | 12.91 | 10.25 | 358.28 | 3586.01 | 0.00 | 0 | 190.12 | 9.32 | 159.53 | 9.94 |
| 2015 (2) | 0.41 | 0 | 1.49 | 0 | 11.71 | 0 | 9.72 | 0 | 0.00 | 0 | 173.91 | 0 | 145.10 | 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) | 0.39 | 7.77 | 2.31 | 3.68 | 5.44 | 6033.33 | 21.66 | 20.74 | -68.25 | 0.29 | 0 | 0 | 156.26 | -4.64 | -39.19 | 130.08 | -1.66 | -40.25 |
| 23Q3 (19) | 0.37 | -10.13 | -7.18 | 3.49 | 14.05 | 3390.0 | 17.94 | 243.02 | -57.76 | 0.00 | 0 | 0 | 163.87 | 7.13 | -36.67 | 132.27 | 4.45 | -38.28 |
| 23Q2 (18) | 0.41 | 10.87 | -9.52 | 3.06 | 611.63 | 1812.5 | 5.23 | 850.91 | -91.46 | 0.00 | 0 | 0 | 152.96 | -45.39 | -29.73 | 126.63 | -44.86 | -32.65 |
| 23Q1 (17) | 0.37 | -4.73 | -2.73 | 0.43 | 616.67 | 48.28 | 0.55 | -99.19 | -98.56 | 0.00 | 0 | 0 | 280.11 | 9.0 | -8.21 | 229.66 | 5.5 | -14.58 |
| 22Q4 (16) | 0.39 | -2.23 | -6.44 | 0.06 | -40.0 | -82.86 | 68.21 | 60.61 | -31.02 | 0.00 | 0 | 0 | 256.98 | -0.68 | -11.18 | 217.69 | 1.58 | -15.08 |
| 22Q3 (15) | 0.39 | -12.39 | -0.73 | 0.1 | -37.5 | -79.59 | 42.47 | -30.65 | -52.19 | 0.00 | 0 | 0 | 258.74 | 18.87 | -19.9 | 214.31 | 13.98 | -24.3 |
| 22Q2 (14) | 0.45 | 19.19 | 6.36 | 0.16 | -44.83 | -75.38 | 61.24 | 60.31 | -39.47 | 0.00 | 0 | 0 | 217.67 | -28.67 | -26.92 | 188.02 | -30.07 | -27.9 |
| 22Q1 (13) | 0.38 | -8.36 | 13.38 | 0.29 | -17.14 | 52.63 | 38.20 | -61.37 | -67.74 | 0.00 | 0 | 0 | 305.17 | 5.47 | 12.39 | 268.85 | 4.87 | 13.71 |
| 21Q4 (12) | 0.41 | 3.73 | 14.43 | 0.35 | -28.57 | 337.5 | 98.88 | 11.3 | -78.15 | 0.00 | 0 | 0 | 289.33 | -10.44 | 14.56 | 256.36 | -9.44 | 12.01 |
| 21Q3 (11) | 0.40 | -6.13 | 19.92 | 0.49 | -24.62 | 716.67 | 88.84 | -12.19 | -68.69 | 0.00 | 0 | 0 | 323.04 | 8.46 | 18.89 | 283.09 | 8.56 | 17.05 |
| 21Q2 (10) | 0.42 | 27.05 | 7.69 | 0.65 | 242.11 | 2066.67 | 101.17 | -14.57 | -73.81 | 0.00 | 0 | 0 | 297.85 | 9.7 | 28.18 | 260.77 | 10.29 | 26.48 |
| 21Q1 (9) | 0.33 | -7.51 | 27.62 | 0.19 | 137.5 | 0 | 118.42 | -73.84 | 35.11 | 0.00 | 0 | 0 | 271.52 | 7.51 | -24.89 | 236.44 | 3.3 | -24.54 |
| 20Q4 (8) | 0.36 | 8.7 | 7.25 | 0.08 | 33.33 | 0 | 452.64 | 59.52 | 68.96 | 0.00 | 0 | 0 | 252.55 | -7.05 | -7.03 | 228.88 | -5.36 | -5.65 |
| 20Q3 (7) | 0.33 | -15.69 | 6.4 | 0.06 | 100.0 | 0 | 283.75 | -26.54 | -9.96 | 0.00 | 0 | 0 | 271.71 | 16.93 | -10.68 | 241.85 | 17.31 | -8.34 |
| 20Q2 (6) | 0.39 | 50.56 | 8.49 | 0.03 | 0 | 0 | 386.24 | 340.66 | 2.2 | 0.00 | 0 | 0 | 232.37 | -35.72 | -8.19 | 206.17 | -34.2 | -4.55 |
| 20Q1 (5) | 0.26 | -22.27 | -10.93 | 0 | 0 | 0 | 87.65 | -67.28 | -66.72 | 0.00 | 0 | 0 | 361.49 | 33.07 | 14.12 | 313.33 | 29.17 | 16.41 |
| 19Q4 (4) | 0.34 | 7.85 | 0.0 | 0 | 0 | 0.0 | 267.89 | -14.99 | 0.0 | 0.00 | 0 | 0.0 | 271.66 | -10.69 | 0.0 | 242.58 | -8.06 | 0.0 |
| 19Q3 (3) | 0.31 | -14.04 | 0.0 | 0 | 0 | 0.0 | 315.13 | -16.61 | 0.0 | 0.00 | 0 | 0.0 | 304.19 | 20.18 | 0.0 | 263.85 | 22.16 | 0.0 |
| 19Q2 (2) | 0.36 | 23.61 | 0.0 | 0 | 0 | 0.0 | 377.91 | 43.5 | 0.0 | 0.00 | 0 | 0.0 | 253.11 | -20.1 | 0.0 | 215.99 | -19.76 | 0.0 |
| 19Q1 (1) | 0.29 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 263.36 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 316.77 | 0.0 | 0.0 | 269.17 | 0.0 | 0.0 |
