- 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) | 0.14 | -0.07 | 0 | 0 | 14.88 | 1.57 | 0.00 | 0 | 0.00 | 0 | 333.78 | 17.3 | 138.36 | -22.47 |
| 2022 (9) | 0.14 | -7.08 | 0 | 0 | 14.65 | -48.52 | 0.00 | 0 | 0.00 | 0 | 284.55 | 23.25 | 178.47 | 19.35 |
| 2021 (8) | 0.15 | -12.31 | 0 | 0 | 28.46 | 29.78 | 0.00 | 0 | 0.00 | 0 | 230.88 | -8.08 | 149.53 | -23.65 |
| 2020 (7) | 0.18 | 37.76 | 0 | 0 | 21.93 | 28.4 | 0.00 | 0 | 0.00 | 0 | 251.18 | -50.01 | 195.85 | -54.26 |
| 2019 (6) | 0.13 | 4.26 | 0 | 0 | 17.08 | -5.32 | 0.00 | 0 | 0.00 | 0 | 502.45 | -15.11 | 428.16 | -4.72 |
| 2018 (5) | 0.12 | 6.35 | 0 | 0 | 18.04 | -8.1 | 0.00 | 0 | 0.00 | 0 | 591.86 | -8.87 | 449.37 | -27.49 |
| 2017 (4) | 0.11 | -1.29 | 0 | 0 | 19.63 | 2.83 | 0.00 | 0 | 0.00 | 0 | 649.50 | -4.34 | 619.77 | -4.47 |
| 2016 (3) | 0.12 | 0.87 | 0 | 0 | 19.09 | 8.4 | 0.00 | 0 | 0.00 | 0 | 678.98 | 4.46 | 648.79 | 21.45 |
| 2015 (2) | 0.12 | 19.46 | 0 | 0 | 17.61 | 36.72 | 0.00 | 0 | 0.00 | 0 | 649.97 | -13.47 | 534.22 | -25.7 |
| 2014 (1) | 0.10 | 36.63 | 0 | 0 | 12.88 | -0.16 | 0.00 | 0 | 0.00 | 0 | 751.16 | -24.8 | 719.05 | -24.76 |
| 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q2 (20) | 0.21 | 23.84 | 4.99 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 218.68 | -22.82 | -6.08 | 65.54 | -32.47 | -16.59 |
| 24Q1 (19) | 0.17 | 17.7 | 21.88 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 283.35 | -15.11 | -8.24 | 97.06 | -29.85 | -48.74 |
| 23Q4 (18) | 0.14 | -3.97 | -0.07 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 333.78 | 4.79 | 17.3 | 138.36 | 30.45 | -22.47 |
| 23Q3 (17) | 0.15 | -25.0 | -1.52 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 318.53 | 36.8 | 23.12 | 106.06 | 34.97 | -35.94 |
| 23Q2 (16) | 0.20 | 43.77 | -22.68 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 232.84 | -24.6 | 41.59 | 78.58 | -58.5 | -11.33 |
| 23Q1 (15) | 0.14 | -3.5 | -1.71 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 308.80 | 8.52 | 18.76 | 189.34 | 6.09 | 24.22 |
| 22Q4 (14) | 0.14 | -5.36 | -7.08 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 284.55 | 9.99 | 23.25 | 178.47 | 7.79 | 19.35 |
| 22Q3 (13) | 0.15 | -41.11 | -48.43 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 258.71 | 57.32 | 68.96 | 165.57 | 86.83 | 47.79 |
| 22Q2 (12) | 0.26 | 82.76 | 63.96 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 164.45 | -36.76 | -44.97 | 88.62 | -41.86 | -59.17 |
| 22Q1 (11) | 0.14 | -8.77 | -19.82 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 260.03 | 12.63 | -0.19 | 152.42 | 1.93 | -22.82 |
| 21Q4 (10) | 0.15 | -47.47 | -12.31 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 230.88 | 50.78 | -8.08 | 149.53 | 33.47 | -23.65 |
| 21Q3 (9) | 0.29 | 87.22 | 59.59 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 153.12 | -48.76 | -39.27 | 112.03 | -48.38 | -43.28 |
| 21Q2 (8) | 0.16 | -10.62 | -47.87 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 298.85 | 14.71 | 59.15 | 217.03 | 9.9 | 36.59 |
| 21Q1 (7) | 0.18 | -0.23 | 25.16 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 260.53 | 3.72 | -40.85 | 197.48 | 0.83 | -47.02 |
| 20Q4 (6) | 0.18 | -4.41 | 37.76 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 251.18 | -0.38 | -50.01 | 195.85 | -0.84 | -54.26 |
| 20Q3 (5) | 0.18 | -38.84 | 35.3 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 252.14 | 34.27 | -47.68 | 197.50 | 24.3 | -51.13 |
| 20Q2 (4) | 0.30 | 114.58 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 187.78 | -57.37 | 0.0 | 158.89 | -57.37 | 0.0 |
| 20Q1 (3) | 0.14 | 9.81 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 440.49 | -12.33 | 0.0 | 372.76 | -12.94 | 0.0 |
| 19Q4 (2) | 0.13 | -6.12 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 502.45 | 4.26 | 0.0 | 428.16 | 5.94 | 0.0 |
| 19Q3 (1) | 0.14 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 481.92 | 0.0 | 0.0 | 404.14 | 0.0 | 0.0 |
