- 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 | 28.96 | 1.6 | -20.0 | 19.9 | 23.91 | -35.01 | 0 | 0.00 | 0 | 388.96 | -29.37 | 325.38 | -24.12 |
| 2022 (9) | 0.15 | 33.84 | 2.0 | 0 | 16.06 | 8.0 | 37.10 | -75.9 | 0.00 | 0 | 550.70 | -12.72 | 428.81 | -22.64 |
| 2021 (8) | 0.11 | -26.32 | 0 | 0 | 14.87 | 29.42 | 153.91 | 0 | 0.00 | 0 | 630.95 | 26.2 | 554.27 | 26.11 |
| 2020 (7) | 0.15 | 3.98 | 0 | 0 | 11.49 | -2.96 | -2.62 | 0 | 0.00 | 0 | 499.96 | -10.41 | 439.52 | -12.9 |
| 2019 (6) | 0.15 | 53.96 | 0 | 0 | 11.84 | -32.03 | -25.56 | 0 | 0.00 | 0 | 558.05 | -27.13 | 504.63 | -27.28 |
| 2018 (5) | 0.09 | -22.06 | 0 | 0 | 17.42 | -10.48 | 0.00 | 0 | 0.00 | 0 | 765.82 | 26.44 | 693.98 | 50.28 |
| 2017 (4) | 0.12 | -13.03 | 0 | 0 | 19.46 | -7.6 | 0.00 | 0 | 0.00 | 0 | 605.68 | 4.43 | 461.78 | -5.79 |
| 2016 (3) | 0.14 | -9.7 | 0.01 | 0 | 21.06 | -8.63 | 20071.00 | 0 | 0.00 | 0 | 579.98 | 7.05 | 490.17 | 2.7 |
| 2015 (2) | 0.15 | -19.51 | 0 | 0 | 23.05 | -15.41 | 0.00 | 0 | 0.00 | 0 | 541.77 | 20.56 | 477.27 | 27.54 |
| 2014 (1) | 0.19 | -21.45 | 0.02 | 100.0 | 27.25 | -2.43 | 990.42 | 188.16 | 0.00 | 0 | 449.39 | 27.4 | 374.20 | 25.24 |
| 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 | 33.7 | 28.96 | 1.6 | 0.0 | -20.0 | -61.07 | -76.96 | -14.86 | 0.00 | 0 | 0 | 388.96 | -40.51 | -29.37 | 325.38 | -39.54 | -24.12 |
| 23Q3 (19) | 0.14 | -19.58 | -0.28 | 1.6 | -23.08 | 3.23 | -34.51 | -8527.5 | -249.65 | 0.00 | 0 | 0 | 653.85 | 27.48 | 15.1 | 538.21 | 30.02 | 20.79 |
| 23Q2 (18) | 0.18 | 17.57 | -10.48 | 2.08 | -0.95 | 32.48 | -0.40 | 99.33 | -100.18 | 0.00 | 0 | 0 | 512.89 | -5.26 | 30.72 | 413.93 | -3.99 | 28.41 |
| 23Q1 (17) | 0.15 | 2.01 | 12.71 | 2.1 | 5.0 | 0 | -59.36 | -11.64 | -154.18 | 0.00 | 0 | 0 | 541.36 | -1.7 | 5.39 | 431.12 | 0.54 | -1.85 |
| 22Q4 (16) | 0.15 | 3.39 | 33.84 | 2.0 | 29.03 | 0 | -53.17 | -330.57 | -164.12 | 0.00 | 0 | 0 | 550.70 | -3.05 | -12.72 | 428.81 | -3.76 | -22.64 |
| 22Q3 (15) | 0.14 | -27.81 | 21.0 | 1.55 | -1.27 | 0 | 23.06 | -89.82 | -88.96 | 0.00 | 0 | 0 | 568.05 | 44.77 | -7.16 | 445.58 | 38.23 | -15.77 |
| 22Q2 (14) | 0.20 | 48.04 | 41.35 | 1.57 | 0 | 0 | 226.53 | 106.76 | 19.45 | 0.00 | 0 | 0 | 392.37 | -23.61 | -21.98 | 322.35 | -26.61 | -27.83 |
| 22Q1 (13) | 0.14 | 21.13 | -14.48 | 0 | 0 | 0 | 109.56 | 32.13 | -13.29 | 0.00 | 0 | 0 | 513.65 | -18.59 | 11.54 | 439.24 | -20.75 | 6.16 |
| 21Q4 (12) | 0.11 | -6.53 | -26.32 | 0 | 0 | 0 | 82.92 | -60.29 | 152.88 | 0.00 | 0 | 0 | 630.95 | 3.12 | 26.2 | 554.27 | 4.78 | 26.11 |
| 21Q3 (11) | 0.12 | -15.67 | -21.28 | 0 | 0 | 0 | 208.81 | 10.11 | 297.66 | 0.00 | 0 | 0 | 611.86 | 21.67 | 14.4 | 528.98 | 18.42 | 9.74 |
| 21Q2 (10) | 0.14 | -10.43 | 3.2 | 0 | 0 | 0 | 189.64 | 50.09 | 537.77 | 0.00 | 0 | 0 | 502.90 | 9.21 | -11.38 | 446.68 | 7.96 | -11.88 |
| 21Q1 (9) | 0.16 | 4.35 | 18.06 | 0 | 0 | 0 | 126.35 | 285.33 | 350.89 | 0.00 | 0 | 0 | 460.49 | -7.89 | -24.26 | 413.76 | -5.86 | -23.22 |
| 20Q4 (8) | 0.15 | -0.13 | 3.98 | 0 | 0 | 0 | 32.79 | -37.55 | 220.64 | 0.00 | 0 | 0 | 499.96 | -6.52 | -10.41 | 439.52 | -8.82 | -12.9 |
| 20Q3 (7) | 0.15 | 10.56 | 26.08 | 0 | 0 | 0 | 52.51 | 221.21 | 224.61 | 0.00 | 0 | 0 | 534.85 | -5.74 | -24.64 | 482.03 | -4.91 | -25.53 |
| 20Q2 (6) | 0.14 | 2.46 | -11.99 | 0 | 0 | 0 | -43.32 | 13.98 | -316.54 | 0.00 | 0 | 0 | 567.45 | -6.67 | 3.71 | 506.90 | -5.94 | 3.87 |
| 20Q1 (5) | 0.13 | -8.09 | -8.59 | 0 | 0 | 0 | -50.36 | -85.28 | -107.5 | 0.00 | 0 | 0 | 608.00 | 8.95 | -3.96 | 538.90 | 6.79 | -5.75 |
| 19Q4 (4) | 0.15 | 21.1 | 0.0 | 0 | 0 | 0.0 | -27.18 | 35.5 | 0.0 | 0.00 | 0 | 0.0 | 558.05 | -21.37 | 0.0 | 504.63 | -22.04 | 0.0 |
| 19Q3 (3) | 0.12 | -22.82 | 0.0 | 0 | 0 | 0.0 | -42.14 | -305.19 | 0.0 | 0.00 | 0 | 0.0 | 709.75 | 29.72 | 0.0 | 647.28 | 32.64 | 0.0 |
| 19Q2 (2) | 0.16 | 6.41 | 0.0 | 0 | 0 | 0.0 | -10.40 | 57.15 | 0.0 | 0.00 | 0 | 0.0 | 547.15 | -13.58 | 0.0 | 488.00 | -14.65 | 0.0 |
| 19Q1 (1) | 0.15 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -24.27 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 633.10 | 0.0 | 0.0 | 571.77 | 0.0 | 0.0 |
