- 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) | 0.26 | -8.46 | 0 | 0 | 11.05 | 18.31 | 4647.53 | 77.34 | 0.00 | 0 | 349.14 | 8.27 | 280.76 | 14.64 |
| 2022 (9) | 0.29 | -23.58 | 0 | 0 | 9.34 | 66.79 | 2620.74 | 38.55 | 0.00 | 0 | 322.47 | 41.66 | 244.91 | 45.88 |
| 2021 (8) | 0.38 | 6.85 | 0 | 0 | 5.6 | 48.94 | 1891.54 | 0 | 0.00 | 0 | 227.63 | -0.29 | 167.88 | 26.19 |
| 2020 (7) | 0.35 | 95.01 | 0 | 0 | 3.76 | 0.0 | -736.34 | 0 | 0.00 | 0 | 228.29 | -48.11 | 133.04 | -60.23 |
| 2019 (6) | 0.18 | -29.93 | 0 | 0 | 3.76 | 30.1 | 466.50 | 0 | 0.00 | 0 | 439.95 | 59.51 | 334.51 | 50.19 |
| 2018 (5) | 0.26 | 27.5 | 0 | 0 | 2.89 | 17.0 | -858.44 | 0 | 0.83 | 0.0 | 275.81 | -20.72 | 222.73 | -19.62 |
| 2017 (4) | 0.20 | -11.57 | 0.02 | -60.0 | 2.47 | -9.85 | -325.43 | 0 | 0.83 | 0.0 | 347.89 | 7.95 | 277.11 | 2.37 |
| 2016 (3) | 0.23 | -2.81 | 0.05 | -44.44 | 2.74 | 8.73 | -149.95 | 0 | 0.83 | 0.0 | 322.26 | 0.23 | 270.70 | -5.66 |
| 2015 (2) | 0.23 | 33.03 | 0.09 | -30.77 | 2.52 | -27.79 | 34.75 | -51.9 | 0.83 | 131.48 | 321.53 | -22.77 | 286.93 | -22.66 |
| 2014 (1) | 0.18 | 0 | 0.13 | 0 | 3.49 | 0 | 72.24 | 0 | 0.36 | 0 | 416.31 | 0 | 370.98 | 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) | 0.26 | -17.64 | -8.46 | 0 | 0 | 0 | 4814.38 | -17.58 | 330.5 | 0.00 | 0 | 0 | 349.14 | 20.88 | 8.27 | 280.76 | 38.62 | 14.64 |
| 23Q3 (19) | 0.32 | 6.51 | -34.97 | 0 | 0 | 0 | 5841.55 | 11.77 | -3.55 | 0.00 | 0 | 0 | 288.84 | -5.76 | 58.01 | 202.54 | -6.97 | 58.87 |
| 23Q2 (18) | 0.30 | -3.45 | -31.5 | 0 | 0 | 0 | 5226.60 | 63.31 | 50.8 | 0.00 | 0 | 0 | 306.49 | 3.73 | 53.02 | 217.72 | 4.6 | 59.99 |
| 23Q1 (17) | 0.31 | 8.08 | -37.59 | 0 | 0 | 0 | 3200.43 | 253.23 | 11.16 | 0.00 | 0 | 0 | 295.48 | -8.37 | 68.54 | 208.14 | -15.01 | 120.86 |
| 22Q4 (16) | 0.29 | -41.49 | -23.58 | 0 | 0 | 0 | -2088.63 | -134.49 | -215.23 | 0.00 | 0 | 0 | 322.47 | 76.41 | 41.66 | 244.91 | 92.1 | 45.88 |
| 22Q3 (15) | 0.49 | 12.19 | 21.4 | 0 | 0 | 0 | 6056.25 | 74.73 | 28.9 | 0.00 | 0 | 0 | 182.80 | -8.74 | -12.31 | 127.49 | -6.31 | -19.46 |
| 22Q2 (14) | 0.44 | -12.03 | 10.29 | 0 | 0 | 0 | 3466.00 | 20.38 | 600.2 | 0.00 | 0 | 0 | 200.30 | 14.25 | -2.63 | 136.08 | 44.4 | -7.49 |
| 22Q1 (13) | 0.50 | 32.34 | 18.95 | 0 | 0 | 0 | 2879.10 | 58.85 | 141.36 | 0.00 | 0 | 0 | 175.32 | -22.98 | -9.83 | 94.24 | -43.86 | -17.48 |
| 21Q4 (12) | 0.38 | -7.05 | 0 | 0 | 0 | 0 | 1812.50 | -61.42 | 0 | 0.00 | 0 | 0 | 227.63 | 9.19 | 0 | 167.88 | 6.05 | 0 |
| 21Q3 (11) | 0.40 | 1.92 | 0 | 0 | 0 | 0 | 4698.29 | 849.15 | 0 | 0.00 | 0 | 0 | 208.47 | 1.34 | 0 | 158.30 | 7.61 | 0 |
| 21Q2 (10) | 0.40 | -5.12 | 0 | 0 | 0 | 0 | 495.00 | -58.5 | 0 | 0.00 | 0 | 0 | 205.71 | 5.8 | 0 | 147.10 | 28.81 | 0 |
| 21Q1 (9) | 0.42 | 0 | 0 | 0 | 0 | 0 | 1192.89 | 0 | 0 | 0.00 | 0 | 0 | 194.43 | 0 | 0 | 114.20 | 0 | 0 |
