- 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) | 0.69 | 5.39 | 2.39 | 7.66 | 3.89 | 17.17 | -12.73 | 0 | 0.00 | 0 | 58.80 | -17.87 | 40.31 | -11.33 |
| 2022 (9) | 0.66 | 32.18 | 2.22 | 0 | 3.32 | 8.85 | -55.89 | 0 | 0.00 | 0 | 71.59 | -55.07 | 45.46 | -66.97 |
| 2021 (8) | 0.50 | -4.31 | 0 | 0 | 3.05 | -26.33 | 51.33 | -65.05 | 0.00 | 0 | 159.35 | 5.85 | 137.62 | 2.27 |
| 2020 (7) | 0.52 | -0.5 | 0 | 0 | 4.14 | -6.97 | 146.88 | 59.65 | 0.00 | 0 | 150.55 | -1.94 | 134.56 | 4.33 |
| 2019 (6) | 0.52 | 1.63 | 0 | 0 | 4.45 | 1.6 | 92.00 | 0 | 0.00 | 0 | 153.53 | -3.98 | 128.97 | -2.66 |
| 2018 (5) | 0.51 | -3.28 | 0 | 0 | 4.38 | -18.59 | 0.00 | 0 | 0.00 | 0 | 159.90 | 2.36 | 132.50 | -5.83 |
| 2017 (4) | 0.53 | -0.21 | 0 | 0 | 5.38 | -5.11 | 0.00 | 0 | 0.00 | 0 | 156.21 | 1.49 | 140.70 | -3.67 |
| 2016 (3) | 0.53 | -22.48 | 0 | 0 | 5.67 | -7.05 | 0.00 | 0 | 0.00 | 0 | 153.91 | 41.33 | 146.06 | 48.89 |
| 2015 (2) | 0.69 | 0.57 | 0 | 0 | 6.1 | 3.04 | 0.00 | 0 | 0.00 | 0 | 108.90 | 4.81 | 98.10 | 3.25 |
| 2014 (1) | 0.68 | -7.49 | 0 | 0 | 5.92 | 7.05 | 0.00 | 0 | 0.00 | 0 | 103.90 | 15.47 | 95.01 | 8.5 |
| 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) | 0.69 | 5.07 | 5.39 | 2.39 | 0.0 | 7.66 | 1.32 | 105.52 | 134.46 | 76.00 | 0 | 0 | 58.80 | 8.59 | -17.87 | 40.31 | 8.89 | -11.33 |
| 23Q3 (19) | 0.66 | -0.74 | 8.47 | 2.39 | -0.42 | 46.63 | -23.92 | -16.4 | 49.53 | 0.00 | 0 | 0 | 54.15 | -17.67 | -22.25 | 37.02 | -15.07 | -34.0 |
| 23Q2 (18) | 0.66 | 3.9 | 17.6 | 2.4 | 8.6 | 275.0 | -20.55 | -191.49 | 87.48 | 0.00 | 0 | 0 | 65.77 | -0.69 | -38.88 | 43.59 | 8.43 | -53.17 |
| 23Q1 (17) | 0.64 | -2.74 | 23.09 | 2.21 | -0.45 | 240.0 | -7.05 | -84.07 | 97.47 | 0.00 | 0 | 0 | 66.23 | -7.49 | -54.92 | 40.20 | -11.57 | -69.41 |
| 22Q4 (16) | 0.66 | 8.15 | 32.18 | 2.22 | 36.2 | 0 | -3.83 | 91.92 | -102.63 | 0.00 | 0 | 0 | 71.59 | 2.79 | -55.07 | 45.46 | -18.95 | -66.97 |
| 22Q3 (15) | 0.61 | 7.61 | 28.23 | 1.63 | 154.69 | 0 | -47.39 | 71.13 | 76.73 | 0.00 | 0 | 0 | 69.65 | -35.28 | -58.71 | 56.09 | -39.75 | -63.72 |
| 22Q2 (14) | 0.56 | 8.74 | 15.53 | 0.64 | -1.54 | 0 | -164.15 | 41.21 | -316.02 | 0.00 | 0 | 0 | 107.61 | -26.76 | -29.8 | 93.09 | -29.17 | -32.85 |
| 22Q1 (13) | 0.52 | 4.44 | 2.53 | 0.65 | 0 | 0 | -279.20 | -291.69 | -248.01 | 0.00 | 0 | 0 | 146.92 | -7.8 | -6.21 | 131.42 | -4.51 | -10.21 |
| 21Q4 (12) | 0.50 | 4.92 | -4.31 | 0 | 0 | 0 | 145.65 | 171.52 | -32.82 | 0.00 | 0 | 0 | 159.35 | -5.54 | 5.85 | 137.62 | -10.99 | 2.27 |
| 21Q3 (11) | 0.47 | -3.05 | -9.01 | 0 | 0 | 0 | -203.65 | -368.0 | -201.74 | 0.00 | 0 | 0 | 168.69 | 10.04 | 11.82 | 154.61 | 11.53 | 11.53 |
| 21Q2 (10) | 0.49 | -3.49 | -12.09 | 0 | 0 | 0 | 75.99 | -59.71 | -57.3 | 0.00 | 0 | 0 | 153.30 | -2.14 | 8.35 | 138.63 | -5.29 | 6.52 |
| 21Q1 (9) | 0.51 | -2.52 | 3.79 | 0 | 0 | 0 | 188.63 | -13.0 | 926.84 | 0.00 | 0 | 0 | 156.65 | 4.05 | -6.05 | 146.37 | 8.78 | -0.92 |
| 20Q4 (8) | 0.52 | -0.23 | -0.5 | 0 | 0 | 0 | 216.82 | 8.32 | 131.5 | 0.00 | 0 | 0 | 150.55 | -0.21 | -1.94 | 134.56 | -2.94 | 4.33 |
| 20Q3 (7) | 0.52 | -6.33 | 0.72 | 0 | 0 | 0 | 200.16 | 12.48 | 130.68 | 0.00 | 0 | 0 | 150.86 | 6.63 | -4.32 | 138.63 | 6.52 | -4.39 |
| 20Q2 (6) | 0.56 | 13.93 | 3.54 | 0 | 0 | 0 | 177.95 | 868.7 | 87.22 | 0.00 | 0 | 0 | 141.48 | -15.14 | -6.63 | 130.15 | -11.9 | -3.0 |
| 20Q1 (5) | 0.49 | -6.55 | -1.57 | 0 | 0 | 0 | 18.37 | -80.39 | -80.26 | 0.00 | 0 | 0 | 166.73 | 8.6 | 1.28 | 147.73 | 14.55 | 1.99 |
| 19Q4 (4) | 0.52 | 0.99 | 0.0 | 0 | 0 | 0.0 | 93.66 | 7.94 | 0.0 | 0.00 | 0 | 0.0 | 153.53 | -2.63 | 0.0 | 128.97 | -11.05 | 0.0 |
| 19Q3 (3) | 0.52 | -3.71 | 0.0 | 0 | 0 | 0.0 | 86.77 | -8.71 | 0.0 | 0.00 | 0 | 0.0 | 157.67 | 4.05 | 0.0 | 144.99 | 8.06 | 0.0 |
| 19Q2 (2) | 0.54 | 8.31 | 0.0 | 0 | 0 | 0.0 | 95.05 | 2.13 | 0.0 | 0.00 | 0 | 0.0 | 151.53 | -7.95 | 0.0 | 134.18 | -7.37 | 0.0 |
| 19Q1 (1) | 0.50 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 93.07 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 164.62 | 0.0 | 0.0 | 144.85 | 0.0 | 0.0 |
