- 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) | 0.14 | 1.85 | 0 | 0 | 7.47 | 0.4 | 303.43 | -50.78 | 0.00 | 0 | 465.79 | -14.11 | 394.83 | -16.55 |
| 2022 (9) | 0.14 | -2.87 | 0 | 0 | 7.44 | 15.35 | 616.48 | 52.79 | 0.00 | 0 | 542.32 | -5.45 | 473.13 | -10.75 |
| 2021 (8) | 0.14 | -15.06 | 0 | 0 | 6.45 | 19.22 | 403.48 | 188.04 | 0.00 | 0 | 573.57 | 32.58 | 530.09 | 33.7 |
| 2020 (7) | 0.16 | -1.15 | 0 | 0 | 5.41 | 10.86 | 140.08 | 148.15 | 0.00 | 0 | 432.62 | -0.48 | 396.48 | -0.79 |
| 2019 (6) | 0.17 | -42.36 | 0.1 | -88.76 | 4.88 | 21.09 | 56.45 | 126.71 | 0.00 | 0 | 434.71 | 117.67 | 399.64 | 131.65 |
| 2018 (5) | 0.29 | -37.65 | 0.89 | -56.16 | 4.03 | 16.14 | 24.90 | 19.6 | 0.45 | -54.62 | 199.71 | 53.92 | 172.52 | 56.75 |
| 2017 (4) | 0.46 | 14.29 | 2.03 | 42.96 | 3.47 | 3.27 | 20.82 | -48.14 | 0.98 | 9.76 | 129.75 | -14.5 | 110.06 | -8.79 |
| 2016 (3) | 0.40 | 7.08 | 1.42 | 54.35 | 3.36 | 0 | 40.15 | 0 | 0.90 | 0 | 151.75 | -26.88 | 120.67 | -14.08 |
| 2015 (2) | 0.38 | 0 | 0.92 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 207.54 | 0 | 140.44 | 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) | 0.14 | 1.17 | 1.85 | 0 | 0 | 0 | 72.57 | -86.39 | -46.74 | 0.00 | 0 | 0 | 465.79 | -7.48 | -14.11 | 394.83 | -6.33 | -16.55 |
| 23Q3 (19) | 0.14 | 5.99 | 2.18 | 0 | 0 | 0 | 533.25 | 76.94 | -43.42 | 0.00 | 0 | 0 | 503.46 | 4.1 | -13.06 | 421.53 | 8.89 | -15.61 |
| 23Q2 (18) | 0.13 | -54.21 | -48.76 | 0 | 0 | 0 | 301.37 | -11.69 | -43.31 | 0.00 | 0 | 0 | 483.65 | 112.3 | 67.28 | 387.11 | 95.76 | 46.42 |
| 23Q1 (17) | 0.28 | 107.39 | 111.3 | 0 | 0 | 0 | 341.27 | 150.47 | -59.31 | 0.00 | 0 | 0 | 227.81 | -57.99 | -64.07 | 197.75 | -58.2 | -66.14 |
| 22Q4 (16) | 0.14 | 1.5 | -2.87 | 0 | 0 | 0 | 136.25 | -85.54 | -4.27 | 0.00 | 0 | 0 | 542.32 | -6.35 | -5.45 | 473.13 | -5.28 | -10.75 |
| 22Q3 (15) | 0.13 | -46.85 | 1.6 | 0 | 0 | 0 | 942.40 | 77.28 | 54.67 | 0.00 | 0 | 0 | 579.09 | 100.29 | -1.6 | 499.52 | 88.93 | -7.5 |
| 22Q2 (14) | 0.25 | 88.86 | 19.54 | 0 | 0 | 0 | 531.60 | -36.61 | -26.45 | 0.00 | 0 | 0 | 289.13 | -54.39 | -18.64 | 264.39 | -54.72 | -20.68 |
| 22Q1 (13) | 0.13 | -4.67 | -19.42 | 0 | 0 | 0 | 838.64 | 489.22 | 278.62 | 0.00 | 0 | 0 | 633.98 | 10.53 | 32.18 | 583.94 | 10.16 | 29.44 |
| 21Q4 (12) | 0.14 | 6.17 | -15.06 | 0 | 0 | 0 | 142.33 | -76.64 | 43.1 | 0.00 | 0 | 0 | 573.57 | -2.54 | 32.58 | 530.09 | -1.84 | 33.7 |
| 21Q3 (11) | 0.13 | -37.46 | -10.2 | 0 | 0 | 0 | 609.30 | -15.71 | 98.04 | 0.00 | 0 | 0 | 588.53 | 65.62 | 17.38 | 540.04 | 62.01 | 21.53 |
| 21Q2 (10) | 0.21 | 27.31 | -8.86 | 0 | 0 | -100.0 | 722.82 | 226.33 | 478.86 | 0.00 | 0 | 0 | 355.36 | -25.91 | 24.12 | 333.34 | -26.11 | 26.78 |
| 21Q1 (9) | 0.16 | 0.49 | 22.44 | 0 | 0 | -100.0 | 221.50 | 122.7 | 346.48 | 0.00 | 0 | 0 | 479.62 | 10.86 | -15.67 | 451.13 | 13.78 | -12.22 |
| 20Q4 (8) | 0.16 | 12.25 | -1.15 | 0 | 0 | -100.0 | 99.46 | -67.67 | 211.79 | 0.00 | 0 | 0 | 432.62 | -13.72 | -0.48 | 396.48 | -10.78 | -0.79 |
| 20Q3 (7) | 0.15 | -36.53 | -27.49 | 0 | -100.0 | -100.0 | 307.67 | 146.39 | 144.43 | 0.00 | 0 | -100.0 | 501.40 | 75.12 | 30.38 | 444.37 | 69.01 | 25.92 |
| 20Q2 (6) | 0.23 | 71.03 | 11.1 | 0.05 | -37.5 | -90.0 | 124.87 | 151.7 | 454.24 | 0.00 | 0 | -100.0 | 286.31 | -49.66 | -26.88 | 262.92 | -48.84 | -24.09 |
| 20Q1 (5) | 0.13 | -18.87 | -55.65 | 0.08 | -20.0 | -89.74 | 49.61 | 55.52 | -4.36 | 0.00 | 0 | -100.0 | 568.75 | 30.83 | 162.65 | 513.94 | 28.6 | 173.84 |
| 19Q4 (4) | 0.17 | -17.67 | 0.0 | 0.1 | -71.43 | 0.0 | 31.90 | -74.66 | 0.0 | 0.00 | -100.0 | 0.0 | 434.71 | 13.04 | 0.0 | 399.64 | 13.24 | 0.0 |
| 19Q3 (3) | 0.20 | -2.75 | 0.0 | 0.35 | -30.0 | 0.0 | 125.87 | 458.68 | 0.0 | 0.14 | -87.83 | 0.0 | 384.56 | -1.78 | 0.0 | 352.90 | 1.89 | 0.0 |
| 19Q2 (2) | 0.21 | -31.73 | 0.0 | 0.5 | -35.9 | 0.0 | 22.53 | -56.56 | 0.0 | 1.13 | 36.0 | 0.0 | 391.54 | 80.82 | 0.0 | 346.36 | 84.55 | 0.0 |
| 19Q1 (1) | 0.30 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | 51.87 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 216.54 | 0.0 | 0.0 | 187.68 | 0.0 | 0.0 |
