- 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) | 0.47 | -2.43 | 0 | 0 | 4.27 | -8.96 | 35.91 | -53.4 | 0.00 | 0 | 157.07 | 0.71 | 106.15 | -2.99 |
| 2022 (9) | 0.49 | 9.09 | 0 | 0 | 4.69 | 6.35 | 77.06 | 4.12 | 0.00 | 0 | 155.96 | -3.87 | 109.42 | -2.66 |
| 2021 (8) | 0.45 | 0.81 | 0 | 0 | 4.41 | 0.68 | 74.01 | 50.83 | 0.00 | 0 | 162.24 | -0.6 | 112.41 | 3.33 |
| 2020 (7) | 0.44 | -0.02 | 0 | 0 | 4.38 | 2.34 | 49.07 | 16.47 | 0.00 | 0 | 163.22 | -1.76 | 108.79 | 0.74 |
| 2019 (6) | 0.44 | 3.08 | 0 | 0 | 4.28 | 1.42 | 42.13 | 0 | 0.00 | 0 | 166.15 | -0.81 | 107.99 | -3.98 |
| 2018 (5) | 0.43 | -0.9 | 0 | 0 | 4.22 | -2.31 | 0.00 | 0 | 0.00 | 0 | 167.50 | 1.12 | 112.47 | 4.55 |
| 2017 (4) | 0.43 | 5.51 | 0 | 0 | 4.32 | -2.26 | 0.00 | 0 | 0.00 | 0 | 165.65 | -3.21 | 107.58 | 3.75 |
| 2016 (3) | 0.41 | 2.73 | 0 | 0 | 4.42 | 10.5 | 0.00 | 0 | 0.00 | 0 | 171.15 | -7.27 | 103.69 | -13.99 |
| 2015 (2) | 0.40 | 4.23 | 0 | 0 | 4.0 | 11.42 | 0.00 | 0 | 0.00 | 0 | 184.56 | -4.71 | 120.56 | -12.66 |
| 2014 (1) | 0.38 | -0.83 | 0 | 0 | 3.59 | 6.53 | 0.00 | 0 | 0.00 | 0 | 193.69 | 3.31 | 138.04 | -1.18 |
| 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) | 0.47 | -0.29 | -2.43 | 0 | 0 | 0 | 61.59 | 59.11 | 116.11 | 0.00 | 0 | 0 | 157.07 | 1.1 | 0.71 | 106.15 | 2.71 | -2.99 |
| 23Q3 (19) | 0.48 | -2.24 | 0.06 | 0 | 0 | 0 | 38.71 | 2.3 | -57.76 | 0.00 | 0 | 0 | 155.36 | 0.67 | -3.68 | 103.35 | -1.67 | -6.47 |
| 23Q2 (18) | 0.49 | 5.05 | 7.8 | 0 | 0 | 0 | 37.84 | 256.64 | -75.39 | 0.00 | 0 | 0 | 154.33 | -5.01 | -3.56 | 105.11 | -5.69 | -4.92 |
| 23Q1 (17) | 0.46 | -4.71 | 9.35 | 0 | 0 | 0 | 10.61 | -62.77 | -92.51 | 0.00 | 0 | 0 | 162.47 | 4.17 | -4.36 | 111.45 | 1.86 | -4.74 |
| 22Q4 (16) | 0.49 | 2.25 | 9.09 | 0 | 0 | 0 | 28.50 | -68.9 | -77.36 | 0.00 | 0 | 0 | 155.96 | -3.3 | -3.87 | 109.42 | -0.98 | -2.66 |
| 22Q3 (15) | 0.48 | 5.32 | 6.07 | 0 | 0 | 0 | 91.64 | -40.4 | -33.32 | 0.00 | 0 | 0 | 161.29 | 0.79 | 0.76 | 110.50 | -0.05 | 0.89 |
| 22Q2 (14) | 0.45 | 6.57 | 8.93 | 0 | 0 | 0 | 153.77 | 8.49 | 1108.88 | 0.00 | 0 | 0 | 160.02 | -5.8 | -7.02 | 110.55 | -5.5 | -2.88 |
| 22Q1 (13) | 0.42 | -4.94 | 0.14 | 0 | 0 | 0 | 141.74 | 12.6 | 232.49 | 0.00 | 0 | 0 | 169.88 | 4.71 | 0.56 | 116.99 | 4.07 | 2.01 |
| 21Q4 (12) | 0.45 | -0.58 | 0.81 | 0 | 0 | 0 | 125.88 | -8.4 | 19.71 | 0.00 | 0 | 0 | 162.24 | 1.36 | -0.6 | 112.41 | 2.64 | 3.33 |
| 21Q3 (11) | 0.45 | 8.16 | 4.16 | 0 | 0 | 0 | 137.43 | 980.42 | 218.64 | 0.00 | 0 | 0 | 160.07 | -6.99 | -3.13 | 109.52 | -3.79 | 3.91 |
| 21Q2 (10) | 0.41 | -2.03 | -8.85 | 0 | 0 | 0 | 12.72 | -70.16 | -75.46 | 0.00 | 0 | 0 | 172.10 | 1.87 | 8.55 | 113.83 | -0.74 | 11.71 |
| 21Q1 (9) | 0.42 | -4.3 | 0.36 | 0 | 0 | 0 | 42.63 | -59.46 | 546.89 | 0.00 | 0 | 0 | 168.94 | 3.5 | -1.37 | 114.68 | 5.41 | 11.88 |
| 20Q4 (8) | 0.44 | 2.72 | -0.02 | 0 | 0 | 0 | 105.15 | 143.8 | 97.76 | 0.00 | 0 | 0 | 163.22 | -1.22 | -1.76 | 108.79 | 3.22 | 0.74 |
| 20Q3 (7) | 0.43 | -5.35 | -2.18 | 0 | 0 | 0 | 43.13 | -16.8 | 1808.41 | 0.00 | 0 | 0 | 165.24 | 4.22 | -0.82 | 105.40 | 3.43 | -2.49 |
| 20Q2 (6) | 0.45 | 7.86 | -4.5 | 0 | 0 | 0 | 51.84 | 686.65 | -9.81 | 0.00 | 0 | 0 | 158.55 | -7.44 | 1.91 | 101.90 | -0.59 | -3.91 |
| 20Q1 (5) | 0.42 | -4.66 | -4.68 | 0 | 0 | 0 | 6.59 | -87.61 | -89.01 | 0.00 | 0 | 0 | 171.29 | 3.09 | 2.54 | 102.50 | -5.08 | -9.43 |
| 19Q4 (4) | 0.44 | 0.5 | 0.0 | 0 | 0 | 0.0 | 53.17 | 2252.65 | 0.0 | 0.00 | 0 | 0.0 | 166.15 | -0.27 | 0.0 | 107.99 | -0.09 | 0.0 |
| 19Q3 (3) | 0.44 | -7.59 | 0.0 | 0 | 0 | 0.0 | 2.26 | -96.07 | 0.0 | 0.00 | 0 | 0.0 | 166.60 | 7.08 | 0.0 | 108.09 | 1.92 | 0.0 |
| 19Q2 (2) | 0.48 | 7.65 | 0.0 | 0 | 0 | 0.0 | 57.48 | -4.14 | 0.0 | 0.00 | 0 | 0.0 | 155.58 | -6.87 | 0.0 | 106.05 | -6.29 | 0.0 |
| 19Q1 (1) | 0.44 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 59.96 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 167.05 | 0.0 | 0.0 | 113.17 | 0.0 | 0.0 |
