- 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) | 0.31 | 1.58 | 0 | 0 | 7.84 | 6.23 | 107.91 | -9.27 | 0.00 | 0 | 244.65 | -0.11 | 223.01 | 1.03 |
| 2022 (9) | 0.31 | 16.34 | 0 | 0 | 7.38 | -9.23 | 118.93 | -47.19 | 0.00 | 0 | 244.93 | -3.05 | 220.73 | -1.22 |
| 2021 (8) | 0.27 | -14.1 | 0 | 0 | 8.13 | -11.15 | 225.20 | 32.1 | 0.00 | 0 | 252.63 | 14.86 | 223.46 | 18.34 |
| 2020 (7) | 0.31 | -8.2 | 0 | 0 | 9.15 | 5.9 | 170.48 | 83.19 | 0.00 | 0 | 219.94 | 3.82 | 188.83 | 1.16 |
| 2019 (6) | 0.34 | 11.71 | 0 | 0 | 8.64 | 19.83 | 93.06 | 0 | 0.00 | 0 | 211.85 | -19.31 | 186.66 | -21.32 |
| 2018 (5) | 0.30 | 36.37 | 0 | 0 | 7.21 | 9.91 | 0.00 | 0 | 0.00 | 0 | 262.54 | -19.36 | 237.24 | -26.9 |
| 2017 (4) | 0.22 | -14.27 | 0 | 0 | 6.56 | -9.27 | 0.00 | 0 | 0.00 | 0 | 325.58 | 4.07 | 324.55 | 3.94 |
| 2016 (3) | 0.26 | 13.48 | 0 | 0 | 7.23 | 19.9 | 0.00 | 0 | 0.00 | 0 | 312.85 | -8.77 | 312.25 | -8.6 |
| 2015 (2) | 0.23 | 12.44 | 0 | 0 | 6.03 | 15.52 | 0.00 | 0 | 0.00 | 0 | 342.94 | -6.44 | 341.62 | -6.44 |
| 2014 (1) | 0.20 | -18.11 | 0 | 0 | 5.22 | 7.19 | 0.00 | 0 | 0.00 | 0 | 366.54 | 15.1 | 365.12 | 15.19 |
| 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) | 0.30 | -6.48 | 1.85 | 0 | -100.0 | 0 | 44.74 | -47.83 | -55.9 | 0.00 | 0 | 0 | 267.90 | 10.09 | 1.84 | 238.25 | 9.67 | 0.63 |
| 24Q2 (19) | 0.32 | -13.11 | 8.94 | 0.12 | 0 | 0 | 85.76 | 69.62 | -33.37 | 0.00 | 0 | 0 | 243.35 | 28.36 | -4.55 | 217.24 | 27.18 | -5.06 |
| 24Q1 (18) | 0.37 | 18.6 | 1.97 | 0 | 0 | 0 | 50.56 | -69.04 | -6.44 | 0.00 | 0 | 0 | 189.58 | -22.51 | -0.29 | 170.81 | -23.41 | 0.13 |
| 23Q4 (17) | 0.31 | 5.68 | 1.58 | 0 | 0 | 0 | 163.33 | 61.01 | 44.09 | 0.00 | 0 | 0 | 244.65 | -7.0 | -0.11 | 223.01 | -5.81 | 1.03 |
| 23Q3 (16) | 0.30 | 0.03 | 4.16 | 0 | 0 | 0 | 101.44 | -21.19 | 112.17 | 0.00 | 0 | 0 | 263.06 | 3.19 | -0.65 | 236.77 | 3.47 | -0.2 |
| 23Q2 (15) | 0.30 | -18.67 | 1.16 | 0 | 0 | -100.0 | 128.71 | 138.18 | -36.36 | 0.00 | 0 | 0 | 254.94 | 34.09 | 5.8 | 228.83 | 34.15 | 6.42 |
| 23Q1 (14) | 0.37 | 18.15 | 40.41 | 0 | 0 | 0 | 54.04 | -52.32 | -65.03 | 0.00 | 0 | 0 | 190.13 | -22.37 | -29.44 | 170.58 | -22.72 | -29.44 |
| 22Q4 (13) | 0.31 | 8.36 | 16.34 | 0 | 0 | 0 | 113.35 | 137.08 | -69.61 | 0.00 | 0 | 0 | 244.93 | -7.5 | -3.05 | 220.73 | -6.96 | -1.22 |
| 22Q3 (12) | 0.29 | -2.86 | 7.56 | 0 | -100.0 | 0 | 47.81 | -76.36 | -66.72 | 0.00 | 0 | 0 | 264.78 | 9.88 | 8.43 | 237.24 | 10.33 | 12.63 |
| 22Q2 (11) | 0.29 | 12.89 | 15.37 | 0.1 | 0 | 0 | 202.24 | 30.87 | -18.25 | 0.00 | 0 | 0 | 240.97 | -10.57 | -12.37 | 215.03 | -11.05 | -10.55 |
| 22Q1 (10) | 0.26 | -2.1 | -8.5 | 0 | 0 | 0 | 154.53 | -58.57 | -8.43 | 0.00 | 0 | 0 | 269.45 | 6.66 | 11.48 | 241.74 | 8.18 | 15.86 |
| 21Q4 (9) | 0.27 | 0.19 | -14.1 | 0 | 0 | 0 | 372.95 | 159.64 | 59.52 | 0.00 | 0 | 0 | 252.63 | 3.46 | 14.86 | 223.46 | 6.09 | 18.34 |
| 21Q3 (8) | 0.27 | 4.2 | -10.3 | 0 | 0 | 0 | 143.64 | -41.94 | 2.18 | 0.00 | 0 | 0 | 244.19 | -11.2 | 7.36 | 210.64 | -12.38 | 11.24 |
| 21Q2 (7) | 0.26 | -10.46 | -33.33 | 0 | 0 | 0 | 247.39 | 46.59 | 29.8 | 0.00 | 0 | 0 | 275.00 | 13.77 | 55.7 | 240.40 | 15.22 | 57.62 |
| 21Q1 (6) | 0.28 | -8.1 | -10.5 | 0 | 0 | -100.0 | 168.76 | -27.82 | 29.81 | 0.00 | 0 | 0 | 241.71 | 9.9 | 8.97 | 208.65 | 10.5 | 8.06 |
| 20Q4 (5) | 0.31 | 4.63 | -8.2 | 0 | 0 | 0 | 233.79 | 66.32 | 269.45 | 0.00 | 0 | 0 | 219.94 | -3.3 | 3.82 | 188.83 | -0.28 | 1.16 |
| 20Q3 (4) | 0.30 | -22.56 | 0.0 | 0 | 0 | 0.0 | 140.57 | -26.24 | 0.0 | 0.00 | 0 | 0.0 | 227.45 | 28.78 | 0.0 | 189.36 | 24.15 | 0.0 |
| 20Q2 (3) | 0.38 | 20.21 | 0.0 | 0 | -100.0 | 0.0 | 190.59 | 46.6 | 0.0 | 0.00 | 0 | 0.0 | 176.62 | -20.38 | 0.0 | 152.52 | -21.01 | 0.0 |
| 20Q1 (2) | 0.32 | -5.75 | 0.0 | 0.3 | 0 | 0.0 | 130.01 | 105.45 | 0.0 | 0.00 | 0 | 0.0 | 221.82 | 4.71 | 0.0 | 193.09 | 3.44 | 0.0 |
| 19Q4 (1) | 0.34 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 63.28 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 211.85 | 0.0 | 0.0 | 186.66 | 0.0 | 0.0 |
