- 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) | 0.34 | 11.01 | 10.0 | 0 | 25.96 | -56.85 | 10.54 | -98.44 | 0.00 | 0 | 273.13 | -20.82 | 87.66 | -36.68 |
| 2022 (9) | 0.30 | -8.26 | 0 | 0 | 60.16 | -15.6 | 674.26 | -61.82 | 0.00 | 0 | 344.97 | 19.97 | 138.44 | 1.14 |
| 2021 (8) | 0.33 | 20.36 | 0 | 0 | 71.28 | 26.95 | 1766.09 | 88.25 | 0.00 | 0 | 287.55 | -19.82 | 136.88 | -43.54 |
| 2020 (7) | 0.28 | 14.45 | 0 | 0 | 56.15 | 22.49 | 938.15 | 21.09 | 0.00 | 0 | 358.62 | -16.06 | 242.45 | -1.15 |
| 2019 (6) | 0.24 | 0.46 | 0 | 0 | 45.84 | -5.74 | 774.78 | 0 | 0.00 | 0 | 427.24 | 6.71 | 245.26 | -7.15 |
| 2018 (5) | 0.24 | 1.61 | 0 | 0 | 48.63 | 5.37 | 0.00 | 0 | 0.00 | 0 | 400.39 | 2.4 | 264.16 | -0.77 |
| 2017 (4) | 0.24 | 5.27 | 0 | 0 | 46.15 | 10.99 | 0.00 | 0 | 0.00 | 0 | 391.01 | -2.72 | 266.21 | 16.36 |
| 2016 (3) | 0.22 | 11.49 | 0 | 0 | 41.58 | 4.79 | 0.00 | 0 | 0.00 | 0 | 401.96 | -10.17 | 228.79 | 24.12 |
| 2015 (2) | 0.20 | 1.52 | 0 | 0 | 39.68 | 0.94 | 0.00 | 0 | 0.00 | 0 | 447.47 | 0.25 | 184.33 | -21.41 |
| 2014 (1) | 0.20 | 2.17 | 0 | 0 | 39.31 | 0.95 | 0.00 | 0 | 0.00 | 0 | 446.36 | -0.47 | 234.55 | 0.73 |
| 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q1 (20) | 0.35 | 2.46 | 34.62 | 10.0 | 0.0 | 0 | -6.67 | 49.2 | -104.49 | 0.00 | 0 | 0 | 274.90 | 0.65 | -34.26 | 80.32 | -8.37 | -59.85 |
| 23Q4 (19) | 0.34 | -4.95 | 11.01 | 10.0 | 0.0 | 0 | -13.13 | -266.84 | -191.12 | 0.00 | 0 | 0 | 273.13 | 0.85 | -20.82 | 87.66 | -32.66 | -36.68 |
| 23Q3 (18) | 0.36 | -3.76 | 9.52 | 10.0 | 0 | 0 | 7.87 | -95.9 | -99.04 | 0.00 | 0 | 0 | 270.83 | 7.24 | -14.62 | 130.18 | 14.81 | 2.74 |
| 23Q2 (17) | 0.37 | 43.64 | -26.21 | 0 | 0 | 0 | 192.17 | 29.42 | -84.83 | 0.00 | 0 | 0 | 252.55 | -39.61 | 35.64 | 113.39 | -43.32 | 46.01 |
| 23Q1 (16) | 0.26 | -15.51 | -18.59 | 0 | 0 | 0 | 148.49 | 930.46 | -91.37 | 0.00 | 0 | 0 | 418.17 | 21.22 | 32.87 | 200.05 | 44.5 | 31.29 |
| 22Q4 (15) | 0.30 | -6.22 | -8.26 | 0 | 0 | 0 | 14.41 | -98.24 | -99.06 | 0.00 | 0 | 0 | 344.97 | 8.76 | 19.97 | 138.44 | 9.26 | 1.14 |
| 22Q3 (14) | 0.32 | -35.16 | 0.59 | 0 | 0 | 0 | 817.22 | -35.5 | -66.19 | 0.00 | 0 | 0 | 317.19 | 70.36 | 11.58 | 126.71 | 63.16 | -14.96 |
| 22Q2 (13) | 0.50 | 58.49 | 75.92 | 0 | 0 | 0 | 1266.94 | -26.36 | -31.91 | 0.00 | 0 | 0 | 186.19 | -40.84 | -45.08 | 77.66 | -49.03 | -54.18 |
| 22Q1 (12) | 0.32 | -4.79 | 18.99 | 0 | 0 | 0 | 1720.39 | 11.98 | 38.1 | 0.00 | 0 | 0 | 314.71 | 9.45 | -16.53 | 152.37 | 11.32 | -28.17 |
| 21Q4 (11) | 0.33 | 2.82 | 20.36 | 0 | 0 | 0 | 1536.40 | -36.44 | 26.98 | 0.00 | 0 | 0 | 287.55 | 1.16 | -19.82 | 136.88 | -8.13 | -43.54 |
| 21Q3 (10) | 0.32 | 13.39 | 15.13 | 0 | 0 | 0 | 2417.27 | 29.92 | 143.34 | 0.00 | 0 | 0 | 284.26 | -16.16 | -16.04 | 149.00 | -12.09 | -28.91 |
| 21Q2 (9) | 0.28 | 7.2 | -30.1 | 0 | 0 | 0 | 1860.65 | 49.36 | 90.66 | 0.00 | 0 | 0 | 339.05 | -10.07 | 53.48 | 169.50 | -20.1 | 28.91 |
| 21Q1 (8) | 0.27 | -3.7 | 12.65 | 0 | 0 | 0 | 1245.77 | 2.96 | 129.94 | 0.00 | 0 | 0 | 377.02 | 5.13 | -14.78 | 212.14 | -12.5 | -16.47 |
| 20Q4 (7) | 0.28 | -1.64 | 14.45 | 0 | 0 | 0 | 1209.99 | 21.81 | 41.41 | 0.00 | 0 | 0 | 358.62 | 5.92 | -16.06 | 242.45 | 15.67 | -1.15 |
| 20Q3 (6) | 0.28 | -31.15 | 6.86 | 0 | 0 | 0 | 993.37 | 1.79 | 33.59 | 0.00 | 0 | 0 | 338.58 | 53.27 | -8.34 | 209.60 | 59.4 | -9.49 |
| 20Q2 (5) | 0.41 | 72.75 | -0.34 | 0 | 0 | 0 | 975.92 | 80.13 | 14.96 | 0.00 | 0 | 0 | 220.91 | -50.07 | 0.55 | 131.49 | -48.23 | -10.12 |
| 20Q1 (4) | 0.24 | -2.16 | 0.0 | 0 | 0 | 0.0 | 541.79 | -36.68 | 0.0 | 0.00 | 0 | 0.0 | 442.43 | 3.56 | 0.0 | 253.98 | 3.56 | 0.0 |
| 19Q4 (3) | 0.24 | -8.16 | 0.0 | 0 | 0 | 0.0 | 855.68 | 15.07 | 0.0 | 0.00 | 0 | 0.0 | 427.24 | 15.67 | 0.0 | 245.26 | 5.91 | 0.0 |
| 19Q3 (2) | 0.26 | -35.8 | 0.0 | 0 | 0 | 0.0 | 743.62 | -12.4 | 0.0 | 0.00 | 0 | 0.0 | 369.37 | 68.12 | 0.0 | 231.58 | 58.3 | 0.0 |
| 19Q2 (1) | 0.41 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 848.92 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 219.70 | 0.0 | 0.0 | 146.29 | 0.0 | 0.0 |
