- 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) | 0.73 | 7.25 | 32.3 | 0 | 688.9 | 42.93 | 35.45 | -82.95 | 0.00 | 0 | 128.24 | -3.22 | 51.24 | -43.74 |
| 2022 (9) | 0.68 | 16.0 | 0 | 0 | 482.0 | 88.24 | 207.86 | -31.11 | 0.00 | 0 | 132.50 | -7.74 | 91.08 | 14.19 |
| 2021 (8) | 0.59 | -5.75 | 0 | 0 | 256.06 | -28.55 | 301.74 | -54.94 | 0.00 | 0 | 143.61 | 0.48 | 79.76 | -20.67 |
| 2020 (7) | 0.62 | 0.51 | 0 | 0 | 358.37 | 49.81 | 669.66 | 28.46 | 0.00 | 0 | 142.92 | 4.0 | 100.54 | 21.76 |
| 2019 (6) | 0.62 | -2.92 | 0 | 0 | 239.21 | 31.96 | 521.28 | 9.07 | 0.00 | 0 | 137.42 | 2.02 | 82.57 | -10.69 |
| 2018 (5) | 0.64 | 6.24 | 0 | 0 | 181.28 | 44.72 | 477.92 | 79.26 | 0.00 | 0 | 134.70 | -6.48 | 92.45 | -9.72 |
| 2017 (4) | 0.60 | -1.12 | 0 | 0 | 125.26 | -18.8 | 266.61 | -14.49 | 0.00 | 0 | 144.04 | 2.53 | 102.40 | -8.01 |
| 2016 (3) | 0.61 | 5.65 | 0 | 0 | 154.27 | 24.22 | 311.79 | 20.44 | 0.00 | 0 | 140.48 | -4.65 | 111.32 | 27.53 |
| 2015 (2) | 0.58 | -2.49 | 0 | 0 | 124.19 | 78.69 | 258.88 | 11.35 | 0.00 | 0 | 147.33 | 6.39 | 87.29 | -17.02 |
| 2014 (1) | 0.59 | 10.21 | 0 | 0 | 69.5 | -39.27 | 232.50 | 27.86 | 0.00 | 0 | 138.48 | -12.69 | 105.20 | -21.45 |
| 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q1 (20) | 0.80 | 9.54 | 7.16 | 41.4 | 28.17 | 598.15 | 23.13 | 64.51 | -90.77 | 0.00 | 0 | 0 | 117.50 | -8.37 | -3.32 | 40.83 | -20.32 | -47.18 |
| 23Q4 (19) | 0.73 | -2.57 | 7.25 | 32.3 | -38.73 | 0 | 14.06 | -63.07 | -89.05 | 0.00 | 0 | 0 | 128.24 | 3.7 | -3.22 | 51.24 | -3.56 | -43.74 |
| 23Q3 (18) | 0.75 | -2.05 | 15.73 | 52.72 | 133.58 | 0 | 38.07 | -39.67 | -87.94 | 0.00 | 0 | 0 | 123.66 | 3.2 | -8.44 | 53.13 | -29.0 | -23.4 |
| 23Q2 (17) | 0.77 | 2.5 | 8.48 | 22.57 | 280.61 | 0 | 63.10 | -74.81 | -78.94 | 0.00 | 0 | 0 | 119.83 | -1.41 | -2.15 | 74.83 | -3.2 | 23.58 |
| 23Q1 (16) | 0.75 | 9.63 | 6.05 | 5.93 | 0 | 0 | 250.49 | 95.01 | 39.82 | 0.00 | 0 | 0 | 121.54 | -8.27 | 1.86 | 77.30 | -15.13 | 23.44 |
| 22Q4 (15) | 0.68 | 5.14 | 16.0 | 0 | 0 | 0 | 128.45 | -59.31 | -47.96 | 0.00 | 0 | 0 | 132.50 | -1.9 | -7.74 | 91.08 | 31.31 | 14.19 |
| 22Q3 (14) | 0.65 | -8.18 | 4.69 | 0 | 0 | 0 | 315.71 | 5.39 | 6.62 | 0.00 | 0 | 0 | 135.06 | 10.29 | -0.18 | 69.36 | 14.55 | -14.83 |
| 22Q2 (13) | 0.71 | 0.2 | 5.08 | 0 | 0 | 0 | 299.55 | 67.21 | -6.9 | 0.00 | 0 | 0 | 122.46 | 2.63 | -3.92 | 60.55 | -3.31 | -27.75 |
| 22Q1 (12) | 0.71 | 19.92 | 0.64 | 0 | 0 | 0 | 179.15 | -27.42 | -52.78 | 0.00 | 0 | 0 | 119.32 | -16.91 | -3.25 | 62.62 | -21.49 | -27.39 |
| 21Q4 (11) | 0.59 | -5.11 | -5.75 | 0 | 0 | 0 | 246.82 | -16.64 | -48.49 | 0.00 | 0 | 0 | 143.61 | 6.14 | 0.48 | 79.76 | -2.06 | -20.67 |
| 21Q3 (10) | 0.62 | -7.84 | -3.65 | 0 | 0 | 0 | 296.10 | -7.97 | -66.92 | 0.00 | 0 | 0 | 135.30 | 6.16 | -0.15 | 81.44 | -2.83 | -19.59 |
| 21Q2 (9) | 0.67 | -4.03 | -7.21 | 0 | 0 | 0 | 321.75 | -15.2 | -60.94 | 0.00 | 0 | 0 | 127.45 | 3.34 | 4.21 | 83.81 | -2.82 | 10.71 |
| 21Q1 (8) | 0.70 | 12.31 | -0.54 | 0 | 0 | 0 | 379.43 | -20.81 | -29.06 | 0.00 | 0 | 0 | 123.33 | -13.71 | 1.24 | 86.24 | -14.22 | 40.62 |
| 20Q4 (7) | 0.62 | -3.0 | 0.51 | 0 | 0 | 0 | 479.16 | -46.48 | -24.31 | 0.00 | 0 | 0 | 142.92 | 5.48 | 4.0 | 100.54 | -0.73 | 21.76 |
| 20Q3 (6) | 0.64 | -11.25 | 1.16 | 0 | 0 | 0 | 895.21 | 8.69 | 133.7 | 0.00 | 0 | 0 | 135.50 | 10.79 | 2.26 | 101.28 | 33.79 | 27.99 |
| 20Q2 (5) | 0.73 | 2.86 | 8.66 | 0 | 0 | 0 | 823.66 | 54.0 | 51.82 | 0.00 | 0 | 0 | 122.30 | 0.39 | -5.32 | 75.70 | 23.43 | -8.24 |
| 20Q1 (4) | 0.71 | 13.5 | 0.0 | 0 | 0 | 0.0 | 534.85 | -15.51 | 0.0 | 0.00 | 0 | 0.0 | 121.82 | -11.35 | 0.0 | 61.33 | -25.72 | 0.0 |
| 19Q4 (3) | 0.62 | -2.37 | 0.0 | 0 | 0 | 0.0 | 633.05 | 65.26 | 0.0 | 0.00 | 0 | 0.0 | 137.42 | 3.71 | 0.0 | 82.57 | 4.35 | 0.0 |
| 19Q3 (2) | 0.64 | -4.67 | 0.0 | 0 | 0 | 0.0 | 383.06 | -29.39 | 0.0 | 0.00 | 0 | 0.0 | 132.50 | 2.58 | 0.0 | 79.13 | -4.08 | 0.0 |
| 19Q2 (1) | 0.67 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 542.51 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 129.17 | 0.0 | 0.0 | 82.50 | 0.0 | 0.0 |
