- 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) | 0.28 | 16.67 | 0.3 | 0 | 5.93 | 8.21 | 84.12 | -73.22 | 0.00 | 0 | 295.40 | -21.43 | 269.01 | -20.13 |
| 2022 (9) | 0.24 | -4.89 | 0 | 0 | 5.48 | 5.38 | 314.15 | 19.69 | 0.00 | 0 | 375.98 | 8.97 | 336.81 | 24.58 |
| 2021 (8) | 0.25 | 5.09 | 0 | 0 | 5.2 | 17.38 | 262.46 | 0 | 0.00 | 0 | 345.04 | -3.28 | 270.35 | -6.43 |
| 2020 (7) | 0.24 | 9.04 | 0 | 0 | 4.43 | 3.26 | -9137.00 | 0 | 0.00 | 0 | 356.73 | -13.05 | 288.92 | -3.37 |
| 2019 (6) | 0.22 | 11.34 | 0 | 0 | 4.29 | 12.3 | 4178.20 | 0 | 0.00 | 0 | 410.27 | -8.48 | 299.00 | -16.13 |
| 2018 (5) | 0.20 | 10.63 | 0 | 0 | 3.82 | 4.37 | 0.00 | 0 | 0.00 | 0 | 448.28 | -8.77 | 356.50 | -13.67 |
| 2017 (4) | 0.18 | -14.33 | 0 | 0 | 3.66 | 5.78 | 0.00 | 0 | 0.00 | 0 | 491.39 | 19.43 | 412.93 | 22.37 |
| 2016 (3) | 0.21 | 14.09 | 0 | 0 | 3.46 | 25.82 | 0.00 | 0 | 0.00 | 0 | 411.46 | -9.88 | 337.44 | -9.04 |
| 2015 (2) | 0.18 | 62.19 | 0 | 0 | 2.75 | 23.87 | 0.00 | 0 | 0.00 | 0 | 456.58 | 24.45 | 370.97 | 23.82 |
| 2014 (1) | 0.11 | 3.81 | 0 | 0 | 2.22 | -5.93 | 0.00 | 0 | 0.00 | 0 | 366.89 | -56.55 | 299.61 | -61.83 |
| 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) | 0.28 | 8.54 | 16.67 | 0.3 | 0 | 0 | 67.04 | 10.86 | -90.13 | 0.00 | 0 | 0 | 295.40 | -14.53 | -21.43 | 269.01 | -14.59 | -20.13 |
| 23Q3 (19) | 0.26 | -2.89 | -0.23 | 0 | 0 | 0 | 60.47 | -33.1 | -93.91 | 0.00 | 0 | 0 | 345.62 | -6.48 | -0.66 | 314.95 | -6.39 | 12.27 |
| 23Q2 (18) | 0.26 | 18.0 | -1.09 | 0 | -100.0 | 0 | 90.39 | -36.69 | 15.22 | 0.00 | 0 | 0 | 369.57 | -8.76 | 10.89 | 336.44 | -7.53 | 25.79 |
| 23Q1 (17) | 0.22 | -6.19 | -14.86 | 0.1 | 0 | -50.0 | 142.78 | -78.97 | -33.06 | 0.00 | 0 | 0 | 405.07 | 7.74 | 20.37 | 363.85 | 8.03 | 29.71 |
| 22Q4 (16) | 0.24 | -7.19 | -4.89 | 0 | 0 | 0 | 678.92 | -31.65 | 390.83 | 0.00 | 0 | 0 | 375.98 | 8.06 | 8.97 | 336.81 | 20.07 | 24.58 |
| 22Q3 (15) | 0.26 | -3.72 | -5.88 | 0 | 0 | 0 | 993.30 | 1166.16 | 98.75 | 0.00 | 0 | 0 | 347.93 | 4.4 | 9.19 | 280.52 | 4.88 | 13.54 |
| 22Q2 (14) | 0.27 | 1.57 | 4.19 | 0 | -100.0 | 0 | 78.45 | -63.22 | -90.38 | 0.00 | 0 | 0 | 333.28 | -0.97 | -0.78 | 267.47 | -4.65 | -1.52 |
| 22Q1 (13) | 0.26 | 4.81 | 7.61 | 0.2 | 0 | 0 | 213.30 | 191.37 | 833.24 | 0.00 | 0 | 0 | 336.53 | -2.47 | -4.95 | 280.50 | 3.75 | -1.37 |
| 21Q4 (12) | 0.25 | -8.16 | 5.09 | 0 | 0 | 0 | -233.44 | -146.71 | 0 | 0.00 | 0 | 0 | 345.04 | 8.28 | -3.28 | 270.35 | 9.43 | -6.43 |
| 21Q3 (11) | 0.27 | 6.59 | 22.75 | 0 | 0 | 0 | 499.78 | -38.74 | 109.72 | 0.00 | 0 | 0 | 318.65 | -5.13 | -18.59 | 247.06 | -9.04 | -13.49 |
| 21Q2 (10) | 0.26 | 4.89 | 14.39 | 0 | 0 | 0 | 815.90 | 2904.74 | 0 | 0.00 | 0 | 0 | 335.89 | -5.13 | -14.51 | 271.61 | -4.5 | -5.28 |
| 21Q1 (9) | 0.24 | 2.36 | 14.55 | 0 | 0 | 0 | -29.09 | 0 | -102.34 | 0.00 | 0 | 0 | 354.04 | -0.75 | -15.01 | 284.40 | -1.56 | -8.42 |
| 20Q4 (8) | 0.24 | 7.27 | 9.04 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 | 0.00 | 0 | 0 | 356.73 | -8.86 | -13.05 | 288.92 | 1.17 | -3.37 |
| 20Q3 (7) | 0.22 | -0.67 | 21.3 | 0 | 0 | 0 | -5144.00 | 0 | -2650.8 | 0.00 | 0 | 0 | 391.43 | -0.37 | -20.27 | 285.59 | -0.4 | -24.7 |
| 20Q2 (6) | 0.22 | 5.04 | -13.2 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 | 0.00 | 0 | 0 | 392.88 | -5.69 | 11.4 | 286.75 | -7.66 | 3.67 |
| 20Q1 (5) | 0.21 | -2.57 | 18.47 | 0 | 0 | 0 | 1242.00 | 2542.55 | -88.58 | 0.00 | 0 | 0 | 416.58 | 1.54 | -16.26 | 310.55 | 3.86 | -23.08 |
| 19Q4 (4) | 0.22 | 19.33 | 0.0 | 0 | 0 | 0.0 | 47.00 | 125.13 | 0.0 | 0.00 | 0 | 0.0 | 410.27 | -16.43 | 0.0 | 299.00 | -21.16 | 0.0 |
| 19Q3 (3) | 0.18 | -28.92 | 0.0 | 0 | 0 | 0.0 | -187.00 | -103.68 | 0.0 | 0.00 | 0 | 0.0 | 490.92 | 39.2 | 0.0 | 379.26 | 37.12 | 0.0 |
| 19Q2 (2) | 0.26 | 43.36 | 0.0 | 0 | 0 | 0.0 | 5078.00 | -53.31 | 0.0 | 0.00 | 0 | 0.0 | 352.66 | -29.11 | 0.0 | 276.59 | -31.49 | 0.0 |
| 19Q1 (1) | 0.18 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 10875.00 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 497.48 | 0.0 | 0.0 | 403.75 | 0.0 | 0.0 |
