- 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 | -13.13 | 0 | 0 | 4.67 | -5.85 | 7.91 | -75.88 | 0.00 | 0 | 288.30 | 3.25 | 220.82 | 8.07 |
| 2022 (9) | 0.22 | -7.23 | 0 | 0 | 4.96 | -2.36 | 32.80 | -12.84 | 0.00 | 0 | 279.23 | -7.79 | 204.33 | -18.56 |
| 2021 (8) | 0.24 | -9.04 | 0 | 0 | 5.08 | 3.89 | 37.63 | 88.53 | 0.00 | 0 | 302.83 | -3.01 | 250.89 | 0.44 |
| 2020 (7) | 0.26 | -7.52 | 0 | 0 | 4.89 | -3.93 | 19.96 | -49.11 | 0.00 | 0 | 312.23 | -4.81 | 249.80 | -11.68 |
| 2019 (6) | 0.29 | 84.28 | 0 | 0 | 5.09 | 10.89 | 39.22 | -98.42 | 0.00 | 0 | 328.00 | -30.76 | 282.83 | -33.11 |
| 2018 (5) | 0.16 | -33.59 | 0 | 0 | 4.59 | 8.25 | 2478.86 | 0 | 0.00 | 0 | 473.73 | 44.81 | 422.80 | 46.06 |
| 2017 (4) | 0.23 | 22.16 | 0 | 0 | 4.24 | 10.42 | 0.00 | 0 | 0.00 | 0 | 327.15 | -21.92 | 289.47 | -23.39 |
| 2016 (3) | 0.19 | -55.39 | 0 | 0 | 3.84 | 11.63 | 117.90 | 345.75 | 0.00 | 0 | 419.00 | 111.89 | 377.83 | 130.5 |
| 2015 (2) | 0.43 | -5.45 | 0.33 | 0 | 3.44 | 16.61 | 26.45 | 0 | 0.50 | 0 | 197.74 | 37.46 | 163.92 | 45.85 |
| 2014 (1) | 0.45 | -14.19 | 0 | 0 | 2.95 | 91.56 | 0.00 | 0 | 0.00 | 0 | 143.85 | 28.91 | 112.39 | 40.29 |
| 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 | 1.57 | -13.13 | 0 | 0 | 0 | -10.77 | -175.05 | -118.57 | 0.00 | 0 | 0 | 288.30 | -4.8 | 3.25 | 220.82 | -2.47 | 8.07 |
| 23Q3 (19) | 0.19 | -16.46 | -16.56 | 0 | 0 | 0 | 14.35 | 11.07 | 138.77 | 0.00 | 0 | 0 | 302.85 | 22.5 | 7.89 | 226.42 | 19.28 | 0.09 |
| 23Q2 (18) | 0.23 | 1.24 | -19.91 | 0 | 0 | 0 | 12.92 | -5.56 | -42.6 | 0.00 | 0 | 0 | 247.23 | -0.41 | 7.15 | 189.82 | 1.54 | -1.98 |
| 23Q1 (17) | 0.23 | 1.12 | -16.38 | 0 | 0 | 0 | 13.68 | -76.41 | -69.76 | 0.00 | 0 | 0 | 248.26 | -11.09 | 0.23 | 186.94 | -8.51 | -12.53 |
| 22Q4 (16) | 0.22 | -2.45 | -7.23 | 0 | 0 | 0 | 57.99 | 864.89 | 50.04 | 0.00 | 0 | 0 | 279.23 | -0.52 | -7.79 | 204.33 | -9.68 | -18.56 |
| 22Q3 (15) | 0.23 | -19.8 | -7.33 | 0 | 0 | 0 | 6.01 | -73.3 | -84.56 | 0.00 | 0 | 0 | 280.69 | 21.65 | -12.25 | 226.22 | 16.82 | -14.13 |
| 22Q2 (14) | 0.29 | 5.71 | -1.96 | 0 | 0 | 0 | 22.51 | -50.24 | -56.29 | 0.00 | 0 | 0 | 230.74 | -6.84 | -9.87 | 193.65 | -9.39 | -11.02 |
| 22Q1 (13) | 0.27 | 12.18 | -5.23 | 0 | 0 | 0 | 45.24 | 17.05 | 103.6 | 0.00 | 0 | 0 | 247.68 | -18.21 | -7.34 | 213.72 | -14.82 | -4.03 |
| 21Q4 (12) | 0.24 | -2.55 | -9.04 | 0 | 0 | 0 | 38.65 | -0.72 | 63.36 | 0.00 | 0 | 0 | 302.83 | -5.33 | -3.01 | 250.89 | -4.76 | 0.44 |
| 21Q3 (11) | 0.25 | -15.15 | -5.76 | 0 | 0 | 0 | 38.93 | -24.41 | 179.47 | 0.00 | 0 | 0 | 319.88 | 24.95 | -0.42 | 263.43 | 21.04 | 0.16 |
| 21Q2 (10) | 0.29 | 2.18 | -12.14 | 0 | 0 | 0 | 51.50 | 131.77 | 172.49 | 0.00 | 0 | 0 | 256.00 | -4.22 | 2.33 | 217.63 | -2.27 | 3.66 |
| 21Q1 (9) | 0.28 | 7.67 | -19.34 | 0 | 0 | 0 | 22.22 | -6.09 | -5.04 | 0.00 | 0 | 0 | 267.29 | -14.39 | 17.53 | 222.69 | -10.85 | 15.95 |
| 20Q4 (8) | 0.26 | 0.95 | -7.52 | 0 | 0 | 0 | 23.66 | 69.85 | -21.6 | 0.00 | 0 | 0 | 312.23 | -2.8 | -4.81 | 249.80 | -5.03 | -11.68 |
| 20Q3 (7) | 0.26 | -20.89 | -12.58 | 0 | 0 | 0 | 13.93 | -26.3 | -67.24 | 0.00 | 0 | 0 | 321.22 | 28.4 | 4.3 | 263.02 | 25.28 | -1.45 |
| 20Q2 (6) | 0.33 | -6.2 | -3.36 | 0 | 0 | 0 | 18.90 | -19.23 | -61.14 | 0.00 | 0 | 0 | 250.17 | 10.0 | 0.72 | 209.94 | 9.32 | -4.76 |
| 20Q1 (5) | 0.35 | 23.46 | 30.58 | 0 | 0 | 0 | 23.40 | -22.47 | -34.08 | 0.00 | 0 | 0 | 227.42 | -30.66 | -38.36 | 192.05 | -32.1 | -41.25 |
| 19Q4 (4) | 0.29 | -4.57 | 0.0 | 0 | 0 | 0.0 | 30.18 | -29.02 | 0.0 | 0.00 | 0 | 0.0 | 328.00 | 6.5 | 0.0 | 282.83 | 5.98 | 0.0 |
| 19Q3 (3) | 0.30 | -12.55 | 0.0 | 0 | 0 | 0.0 | 42.52 | -12.58 | 0.0 | 0.00 | 0 | 0.0 | 307.99 | 23.99 | 0.0 | 266.88 | 21.07 | 0.0 |
| 19Q2 (2) | 0.34 | 26.74 | 0.0 | 0 | 0 | 0.0 | 48.64 | 37.01 | 0.0 | 0.00 | 0 | 0.0 | 248.39 | -32.68 | 0.0 | 220.44 | -32.56 | 0.0 |
| 19Q1 (1) | 0.27 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 35.50 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 368.97 | 0.0 | 0.0 | 326.88 | 0.0 | 0.0 |
