- 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) | 0.34 | -7.51 | 0 | 0 | 13.89 | 9.98 | 1188.63 | 25.04 | 0.00 | 0 | 256.48 | -0.15 | 204.35 | 1.52 |
| 2022 (9) | 0.36 | -14.37 | 0 | 0 | 12.63 | 14.71 | 950.57 | -26.34 | 0.00 | 0 | 256.86 | 16.23 | 201.29 | 39.89 |
| 2021 (8) | 0.42 | -19.93 | 0 | 0 | 11.01 | 25.83 | 1290.47 | 230.06 | 0.00 | 0 | 221.00 | 24.85 | 143.89 | -18.37 |
| 2020 (7) | 0.53 | -2.39 | 0 | 0 | 8.75 | 30.79 | 390.98 | 15.82 | 0.00 | 0 | 177.01 | 0.75 | 176.27 | 1.03 |
| 2019 (6) | 0.54 | -15.95 | 0 | 0 | 6.69 | 25.99 | 337.57 | -99.51 | 0.00 | 0 | 175.70 | 15.36 | 174.48 | 15.11 |
| 2018 (5) | 0.65 | -19.26 | 0 | 0 | 5.31 | 23.78 | 69360.00 | 594.22 | 0.00 | 0 | 152.30 | 24.69 | 151.58 | 24.8 |
| 2017 (4) | 0.80 | 0 | 0 | 0 | 4.29 | 0 | 9991.00 | 0 | 0.00 | 0 | 122.14 | 0 | 121.46 | 0 |
| 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) | 0.35 | 2.74 | 1.13 | 0 | 0 | 0 | 1340.58 | -18.29 | 22.08 | 0.00 | 0 | 0 | 242.66 | -0.89 | -5.28 | 185.85 | -3.99 | -6.99 |
| 24Q1 (19) | 0.34 | 1.1 | -1.19 | 0 | 0 | 0 | 1640.71 | 6.07 | 82.46 | 0.00 | 0 | 0 | 244.84 | -4.54 | -8.65 | 193.57 | -5.28 | -9.54 |
| 23Q4 (18) | 0.34 | 9.4 | -7.51 | 0 | 0 | 0 | 1546.87 | 19.29 | 25.98 | 0.00 | 0 | 0 | 256.48 | -11.26 | -0.15 | 204.35 | -14.91 | 1.52 |
| 23Q3 (17) | 0.31 | -11.0 | -5.18 | 0 | 0 | 0 | 1296.74 | 18.09 | 46.02 | 0.00 | 0 | 0 | 289.01 | 12.82 | 0.32 | 240.15 | 20.18 | 5.46 |
| 23Q2 (16) | 0.35 | 0.38 | -11.62 | 0 | 0 | 0 | 1098.12 | 22.12 | 17.66 | 0.00 | 0 | 0 | 256.18 | -4.42 | 6.99 | 199.82 | -6.62 | 6.71 |
| 23Q1 (15) | 0.34 | -5.36 | -0.89 | 0 | 0 | 0 | 899.21 | -26.76 | 21.94 | 0.00 | 0 | 0 | 268.02 | 4.34 | -0.97 | 213.99 | 6.31 | -0.92 |
| 22Q4 (14) | 0.36 | 12.15 | -14.37 | 0 | 0 | 0 | 1227.83 | 38.26 | -31.67 | 0.00 | 0 | 0 | 256.86 | -10.84 | 16.23 | 201.29 | -11.61 | 39.89 |
| 22Q3 (13) | 0.32 | -17.04 | 4.48 | 0 | 0 | 0 | 888.08 | -4.85 | -22.14 | 0.00 | 0 | 0 | 288.08 | 20.31 | -8.42 | 227.72 | 21.61 | -14.52 |
| 22Q2 (12) | 0.39 | 12.56 | 8.5 | 0 | 0 | 0 | 933.33 | 26.57 | -15.72 | 0.00 | 0 | 0 | 239.44 | -11.53 | -11.54 | 187.25 | -13.3 | -9.25 |
| 22Q1 (11) | 0.35 | -18.23 | -31.96 | 0 | 0 | 0 | 737.39 | -58.96 | -34.09 | 0.00 | 0 | 0 | 270.65 | 22.47 | 46.34 | 215.97 | 50.09 | 17.59 |
| 21Q4 (10) | 0.42 | 36.84 | -19.93 | 0 | 0 | 0 | 1796.83 | 57.53 | 125.4 | 0.00 | 0 | 0 | 221.00 | -29.74 | 24.85 | 143.89 | -45.99 | -18.37 |
| 21Q3 (9) | 0.31 | -13.85 | -42.36 | 0 | 0 | -100.0 | 1140.64 | 3.0 | 303.88 | 0.00 | 0 | 0 | 314.56 | 16.21 | 75.81 | 266.40 | 29.11 | 49.46 |
| 21Q2 (8) | 0.36 | -29.41 | -36.9 | 0 | 0 | -100.0 | 1107.42 | -1.01 | 458.4 | 0.00 | 0 | 0 | 270.69 | 46.37 | 59.88 | 206.33 | 12.34 | 22.4 |
| 21Q1 (7) | 0.51 | -3.77 | 0 | 0 | 0 | 0 | 1118.70 | 40.33 | 0 | 0.00 | 0 | 0 | 184.94 | 4.48 | 0 | 183.67 | 4.2 | 0 |
| 20Q4 (6) | 0.53 | -1.49 | 0 | 0 | -100.0 | 0 | 797.17 | 182.26 | 0 | 0.00 | 0 | 0 | 177.01 | -1.07 | 0 | 176.27 | -1.11 | 0 |
| 20Q3 (5) | 0.54 | -5.69 | 0 | 0.68 | -59.52 | 0 | 282.42 | 42.41 | 0 | 0.00 | 0 | 0 | 178.92 | 5.68 | 0 | 178.24 | 5.74 | 0 |
| 20Q2 (4) | 0.57 | 0 | 0.0 | 1.68 | 0 | 0.0 | 198.32 | 0 | 0.0 | 0.00 | 0 | 0.0 | 169.31 | 0 | 0.0 | 168.57 | 0 | 0.0 |
