- 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) | 0.27 | 8.42 | 0 | 0 | 16.91 | 8.68 | 276.11 | -47.3 | 0.00 | 0 | 368.89 | -4.84 | 304.78 | -6.26 |
| 2022 (9) | 0.25 | 0.28 | 0 | 0 | 15.56 | 19.6 | 523.89 | 75.94 | 0.00 | 0 | 387.66 | 0.72 | 325.12 | -1.96 |
| 2021 (8) | 0.25 | 5.49 | 0 | 0 | 13.01 | 15.13 | 297.77 | 41.53 | 0.00 | 0 | 384.87 | -9.07 | 331.62 | -11.83 |
| 2020 (7) | 0.24 | -15.6 | 0 | 0 | 11.3 | -6.22 | 210.40 | -4.65 | 0.00 | 0 | 423.27 | 17.08 | 376.11 | 17.72 |
| 2019 (6) | 0.28 | 16.71 | 0 | 0 | 12.05 | 30.41 | 220.65 | 0 | 0.00 | 0 | 361.53 | -7.05 | 319.49 | -11.35 |
| 2018 (5) | 0.24 | 48.89 | 0 | 0 | 9.24 | 36.69 | 0.00 | 0 | 0.00 | 0 | 388.97 | -32.01 | 360.40 | -27.73 |
| 2017 (4) | 0.16 | -4.77 | 0 | 0 | 6.76 | -22.21 | 0.00 | 0 | 0.00 | 0 | 572.13 | 0.35 | 498.66 | 5.3 |
| 2016 (3) | 0.17 | -27.04 | 0 | 0 | 8.69 | -11.69 | 0.00 | 0 | 0.00 | 0 | 570.16 | 26.56 | 473.56 | 20.91 |
| 2015 (2) | 0.23 | 2.51 | 0 | 0 | 9.84 | 12.59 | 0.00 | 0 | 0.00 | 0 | 450.51 | -2.84 | 391.67 | -4.8 |
| 2014 (1) | 0.23 | 0.62 | 0 | 0 | 8.74 | 15.0 | 0.00 | 0 | 0.00 | 0 | 463.66 | -1.45 | 411.43 | -2.02 |
| 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | 0.34 | -4.19 | 15.43 | 0 | 0 | 0 | 263.72 | -0.17 | 3.28 | 0.00 | 0 | 0 | 282.75 | 6.84 | -16.7 | 208.04 | -6.57 | -23.81 |
| 24Q2 (19) | 0.35 | 3.27 | 1.65 | 0 | 0 | 0 | 264.18 | 11.19 | 5.68 | 0.00 | 0 | 0 | 264.66 | -6.68 | -8.0 | 222.66 | -2.15 | -7.56 |
| 24Q1 (18) | 0.34 | 24.87 | -4.77 | 0 | 0 | 0 | 237.59 | 23.23 | -67.14 | 0.00 | 0 | 0 | 283.59 | -23.12 | 1.87 | 227.55 | -25.34 | 0.36 |
| 23Q4 (17) | 0.27 | -6.57 | 8.42 | 0 | 0 | 0 | 192.80 | -24.5 | -67.27 | 0.00 | 0 | 0 | 368.89 | 8.68 | -4.84 | 304.78 | 11.62 | -6.26 |
| 23Q3 (16) | 0.29 | -15.63 | 11.8 | 0 | 0 | 0 | 255.35 | 2.15 | -42.83 | 0.00 | 0 | 0 | 339.44 | 17.99 | -9.5 | 273.04 | 13.36 | -9.48 |
| 23Q2 (15) | 0.34 | -3.25 | -2.43 | 0 | 0 | 0 | 249.98 | -65.43 | -57.98 | 0.00 | 0 | 0 | 287.68 | 3.34 | 6.1 | 240.86 | 6.23 | 9.06 |
| 23Q1 (14) | 0.36 | 42.16 | 17.74 | 0 | 0 | 0 | 723.09 | 22.75 | 49.82 | 0.00 | 0 | 0 | 278.38 | -28.19 | -11.25 | 226.73 | -30.26 | -12.75 |
| 22Q4 (13) | 0.25 | -3.65 | 0.28 | 0 | 0 | 0 | 589.06 | 31.88 | 25.75 | 0.00 | 0 | 0 | 387.66 | 3.35 | 0.72 | 325.12 | 7.79 | -1.96 |
| 22Q3 (12) | 0.26 | -26.37 | 25.16 | 0 | 0 | 0 | 446.67 | -24.91 | 15.87 | 0.00 | 0 | 0 | 375.08 | 38.34 | -17.96 | 301.62 | 36.57 | -23.3 |
| 22Q2 (11) | 0.35 | 16.75 | 8.4 | 0 | 0 | 0 | 594.86 | 23.25 | 164.58 | 0.00 | 0 | 0 | 271.13 | -13.56 | -5.34 | 220.86 | -15.0 | -14.74 |
| 22Q1 (10) | 0.30 | 21.08 | -4.15 | 0 | 0 | 0 | 482.63 | 3.03 | 154.71 | 0.00 | 0 | 0 | 313.67 | -18.5 | 3.96 | 259.85 | -21.64 | -5.91 |
| 21Q4 (9) | 0.25 | 20.25 | 5.49 | 0 | 0 | 0 | 468.44 | 21.52 | 112.16 | 0.00 | 0 | 0 | 384.87 | -15.82 | -9.07 | 331.62 | -15.68 | -11.83 |
| 21Q3 (8) | 0.21 | -36.23 | -6.14 | 0 | 0 | 0 | 385.49 | 71.46 | 126.64 | 0.00 | 0 | 0 | 457.18 | 59.62 | -1.44 | 393.27 | 51.82 | -6.56 |
| 21Q2 (7) | 0.33 | 3.23 | -2.04 | 0 | 0 | 0 | 224.83 | 18.66 | 6.26 | 0.00 | 0 | 0 | 286.42 | -5.07 | -1.53 | 259.04 | -6.2 | -3.69 |
| 21Q1 (6) | 0.32 | 33.25 | -8.52 | 0 | 0 | 0 | 189.48 | -14.18 | -20.26 | 0.00 | 0 | 0 | 301.72 | -28.72 | 6.83 | 276.16 | -26.57 | 7.49 |
| 20Q4 (5) | 0.24 | 7.0 | -15.6 | 0 | 0 | 0 | 220.80 | 29.81 | -4.93 | 0.00 | 0 | 0 | 423.27 | -8.75 | 17.08 | 376.11 | -10.64 | 17.8 |
| 20Q3 (4) | 0.22 | -33.44 | 0.0 | 0 | 0 | 0.0 | 170.09 | -19.61 | 0.0 | 0.00 | 0 | 0.0 | 463.85 | 59.48 | 0.0 | 420.90 | 56.49 | 0.0 |
| 20Q2 (3) | 0.33 | -3.59 | 0.0 | 0 | 0 | 0.0 | 211.58 | -10.96 | 0.0 | 0.00 | 0 | 0.0 | 290.86 | 2.98 | 0.0 | 268.96 | 4.69 | 0.0 |
| 20Q1 (2) | 0.35 | 22.93 | 0.0 | 0 | 0 | 0.0 | 237.63 | 2.31 | 0.0 | 0.00 | 0 | 0.0 | 282.44 | -21.88 | 0.0 | 256.91 | -19.53 | 0.0 |
| 19Q4 (1) | 0.28 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 232.26 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 361.53 | 0.0 | 0.0 | 319.28 | 0.0 | 0.0 |
