- 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 | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2022 (10) | 0.13 | -36.57 | 0 | 0 | 4.15 | -7.78 | 8.28 | -76.65 | 0.00 | 0 | 798.49 | 49.42 | 582.77 | 22.37 |
| 2021 (9) | 0.20 | -28.42 | 0 | 0 | 4.5 | -3.43 | 35.46 | -72.19 | 0.00 | 0 | 534.41 | 31.64 | 476.23 | 31.44 |
| 2020 (8) | 0.28 | 40.76 | 0 | 0 | 4.66 | 15.06 | 127.50 | 12.05 | 0.00 | 0 | 405.96 | -10.94 | 362.33 | -11.21 |
| 2019 (7) | 0.20 | 14.44 | 0 | 0 | 4.05 | -10.4 | 113.79 | 0 | 0.00 | 0 | 455.83 | -9.77 | 408.06 | -6.7 |
| 2018 (6) | 0.17 | -17.21 | 0 | 0 | 4.52 | 4.39 | 0.00 | 0 | 0.00 | 0 | 505.20 | 23.64 | 437.34 | 25.06 |
| 2017 (5) | 0.21 | 1.07 | 0 | 0 | 4.33 | 6.91 | 0.00 | 0 | 0.00 | 0 | 408.62 | -5.38 | 349.70 | -1.08 |
| 2016 (4) | 0.21 | -36.9 | 0 | 0 | 4.05 | 0 | 0.00 | 0 | 0.00 | 0 | 431.86 | 40.42 | 353.52 | 44.14 |
| 2015 (3) | 0.33 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 307.54 | 0 | 245.26 | 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 22Q4 (20) | 0.13 | -10.29 | -36.57 | 0 | 0 | 0 | -141.24 | -517.31 | -288.07 | 0.00 | 0 | 0 | 798.49 | 14.07 | 49.42 | 582.77 | 4.79 | 22.37 |
| 22Q3 (19) | 0.14 | -28.5 | -21.48 | 0 | 0 | 0 | -22.88 | -121.75 | -284.81 | 0.00 | 0 | 0 | 700.01 | 45.98 | 13.48 | 556.13 | 34.96 | -0.09 |
| 22Q2 (18) | 0.20 | -6.45 | -29.87 | 0 | 0 | 0 | 105.19 | 44.45 | 185.15 | 0.00 | 0 | 0 | 479.52 | 1.58 | 31.51 | 412.08 | 0.97 | 25.18 |
| 22Q1 (17) | 0.21 | 5.71 | -15.47 | 0 | 0 | 0 | 72.82 | -3.04 | 246.1 | 0.00 | 0 | 0 | 472.07 | -11.67 | 3.52 | 408.12 | -14.3 | -0.93 |
| 21Q4 (16) | 0.20 | 11.05 | -28.42 | 0 | 0 | 0 | 75.10 | 506.62 | 36.84 | 0.00 | 0 | 0 | 534.41 | -13.36 | 31.64 | 476.23 | -14.44 | 31.44 |
| 21Q3 (15) | 0.18 | -36.14 | -40.8 | 0 | 0 | 0 | 12.38 | -66.44 | -99.55 | 0.00 | 0 | 0 | 616.85 | 69.17 | 69.73 | 556.62 | 69.08 | 79.04 |
| 21Q2 (14) | 0.28 | 12.76 | 24.14 | 0 | 0 | 0 | 36.89 | 75.33 | -93.74 | 0.00 | 0 | 0 | 364.64 | -20.04 | -9.66 | 329.20 | -20.09 | -9.27 |
| 21Q1 (13) | 0.25 | -10.48 | 41.89 | 0 | 0 | 0 | 21.04 | -61.66 | -29.25 | 0.00 | 0 | 0 | 456.00 | 12.33 | -12.39 | 411.96 | 13.7 | -7.93 |
| 20Q4 (12) | 0.28 | -8.17 | 40.76 | 0 | 0 | 0 | 54.88 | -97.99 | -68.26 | 0.00 | 0 | 0 | 405.96 | 11.7 | -10.94 | 362.33 | 16.55 | -11.21 |
| 20Q3 (11) | 0.30 | 33.93 | 42.55 | 0 | 0 | 0 | 2725.00 | 362.18 | 2152.62 | 0.00 | 0 | 0 | 363.44 | -9.96 | -12.62 | 310.89 | -14.32 | -15.2 |
| 20Q2 (10) | 0.22 | 28.88 | 11.12 | 0 | 0 | 0 | 589.60 | 1882.52 | 418.01 | 0.00 | 0 | 0 | 403.65 | -22.45 | -7.3 | 362.84 | -18.91 | -6.79 |
| 20Q1 (9) | 0.17 | -11.2 | -5.83 | 0 | 0 | 0 | 29.74 | -82.8 | -61.56 | 0.00 | 0 | 0 | 520.49 | 14.19 | 7.52 | 447.44 | 9.65 | 6.54 |
| 19Q4 (8) | 0.20 | -7.0 | 14.44 | 0 | 0 | 0 | 172.90 | 42.93 | 0 | 0.00 | 0 | 0 | 455.83 | 9.59 | -9.77 | 408.06 | 11.31 | -6.7 |
| 19Q3 (7) | 0.21 | 4.4 | 12.69 | 0 | 0 | 0 | 120.97 | 6.28 | 0 | 0.00 | 0 | 0 | 415.93 | -4.48 | -8.98 | 366.60 | -5.82 | -3.44 |
| 19Q2 (6) | 0.20 | 9.23 | -12.8 | 0 | 0 | 0 | 113.82 | 47.13 | 0 | 0.00 | 0 | 0 | 435.43 | -10.05 | 16.89 | 389.27 | -7.31 | 27.25 |
| 19Q1 (5) | 0.19 | 7.92 | -2.32 | 0 | 0 | 0 | 77.36 | 0 | 0 | 0.00 | 0 | 0 | 484.08 | -4.18 | 7.89 | 419.97 | -3.97 | 13.59 |
| 18Q4 (4) | 0.17 | -8.43 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 505.20 | 10.55 | 0.0 | 437.34 | 15.19 | 0.0 |
| 18Q3 (3) | 0.19 | -19.22 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 456.99 | 22.68 | 0.0 | 379.66 | 24.1 | 0.0 |
| 18Q2 (2) | 0.23 | 22.35 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 372.52 | -16.98 | 0.0 | 305.92 | -17.25 | 0.0 |
| 18Q1 (1) | 0.19 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 448.69 | 0.0 | 0.0 | 369.71 | 0.0 | 0.0 |
