- 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) | 0.06 | 70.55 | 0 | 0 | 7.39 | -39.97 | 0.00 | 0 | 0.00 | 0 | 1353.46 | -37.69 | 512.18 | -61.45 |
| 2022 (9) | 0.03 | -94.92 | 0 | 0 | 12.31 | -50.18 | 110.96 | 422.16 | 0.00 | 0 | 2172.19 | 1721.39 | 1328.78 | 2768.7 |
| 2021 (8) | 0.64 | -14.67 | 7.99 | -9.41 | 24.71 | 207.34 | 21.25 | 0 | 1.04 | 0 | 119.26 | 26.12 | 46.32 | 339.47 |
| 2020 (7) | 0.75 | 11.69 | 8.82 | 10.39 | 8.04 | -30.39 | -13.93 | 0 | 0.00 | 0 | 94.56 | -22.56 | 10.54 | -65.09 |
| 2019 (6) | 0.67 | 9.6 | 7.99 | 0.0 | 11.55 | -59.3 | -10.41 | 0 | 0.00 | 0 | 122.11 | 24.63 | 30.19 | -23.84 |
| 2018 (5) | 0.61 | 63.64 | 7.99 | 280.48 | 28.38 | -22.16 | -36.36 | 0 | 0.00 | 0 | 97.98 | -17.51 | 39.64 | 68.97 |
| 2017 (4) | 0.38 | -17.61 | 2.1 | -77.64 | 36.46 | -0.05 | 11.07 | 155.07 | 0.00 | 0 | 118.78 | 30.76 | 23.46 | -12.63 |
| 2016 (3) | 0.46 | -17.79 | 9.39 | -30.13 | 36.48 | 24.68 | 4.34 | 0 | 0.00 | 0 | 90.84 | 14.32 | 26.85 | 56.2 |
| 2015 (2) | 0.55 | 69.94 | 13.44 | 96.49 | 29.26 | -43.16 | -17.51 | 0 | 0.00 | 0 | 79.46 | -27.25 | 17.19 | -62.65 |
| 2014 (1) | 0.33 | -20.33 | 6.84 | -36.01 | 51.48 | 24.08 | -2.88 | 0 | 0.00 | 0 | 109.22 | 3.47 | 46.02 | 32.97 |
| 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q4 (20) | 0.06 | 134.6 | 70.55 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 1353.46 | -60.95 | -37.69 | 512.18 | -62.28 | -61.45 |
| 23Q3 (19) | 0.02 | 54.9 | -88.96 | 0 | 0 | 0 | 0.00 | 0 | -100.0 | 0.00 | 0 | 0 | 3465.76 | -40.95 | 1070.35 | 1357.97 | -67.31 | 3795.5 |
| 23Q2 (18) | 0.02 | 7.75 | -96.87 | 0 | 0 | -100.0 | 0.00 | 0 | 100.0 | 0.00 | 0 | 0 | 5869.18 | -0.97 | 4536.74 | 4153.94 | -5.59 | 4512.93 |
| 23Q1 (17) | 0.01 | -56.44 | -96.82 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 | 0.00 | 0 | 0 | 5926.47 | 172.83 | 4305.97 | 4400.10 | 231.14 | 7203.07 |
| 22Q4 (16) | 0.03 | -84.82 | -94.92 | 0 | 0 | -100.0 | 0.00 | -100.0 | -100.0 | 0.00 | 0 | -100.0 | 2172.19 | 633.53 | 1721.39 | 1328.78 | 3711.76 | 2768.7 |
| 22Q3 (15) | 0.21 | -56.13 | -68.15 | 0 | -100.0 | -100.0 | 10631.00 | 65081.66 | 26745.96 | 0.00 | 0 | 0 | 296.13 | 133.95 | 260.47 | 34.86 | -61.29 | 15.01 |
| 22Q2 (14) | 0.49 | 9.63 | -32.19 | 7.99 | 0.0 | 0.0 | -16.36 | -115.42 | -581.18 | 0.00 | 0 | 0 | 126.58 | -5.9 | 83.56 | 90.05 | 49.46 | 207.44 |
| 22Q1 (13) | 0.45 | -30.49 | -38.07 | 7.99 | 0.0 | 0.0 | 106.09 | 254.7 | 773.89 | 0.00 | -100.0 | 0 | 134.51 | 12.79 | 87.0 | 60.25 | 30.07 | 56.94 |
| 21Q4 (12) | 0.64 | -4.75 | -14.67 | 7.99 | 0.0 | -9.41 | 29.91 | -24.47 | 637.95 | 2.90 | 0 | -95.65 | 119.26 | 45.17 | 26.12 | 46.32 | 52.82 | 339.47 |
| 21Q3 (11) | 0.67 | -6.58 | -7.78 | 7.99 | 0.0 | 0.0 | 39.60 | 1064.71 | 621.05 | 0.00 | 0 | -100.0 | 82.15 | 19.13 | -73.14 | 30.31 | 3.48 | -84.98 |
| 21Q2 (10) | 0.72 | 0.12 | -0.4 | 7.99 | 0.0 | 0.0 | 3.40 | -71.99 | 119.19 | 0.00 | 0 | -100.0 | 68.96 | -4.13 | -4.33 | 29.29 | -23.7 | 5.51 |
| 21Q1 (9) | 0.72 | -4.23 | 1.76 | 7.99 | -9.41 | 0.0 | 12.14 | 318.35 | 151.44 | 0.00 | -100.0 | -100.0 | 71.93 | -23.93 | -7.59 | 38.39 | 264.23 | 126.49 |
| 20Q4 (8) | 0.75 | 2.94 | 11.69 | 8.82 | 10.39 | 10.39 | -5.56 | 26.84 | 47.2 | 66.58 | 0.0 | 0.0 | 94.56 | -69.08 | -22.56 | 10.54 | -94.78 | -65.09 |
| 20Q3 (7) | 0.73 | 0.9 | 11.7 | 7.99 | 0.0 | 0.0 | -7.60 | 57.11 | -289.05 | 66.58 | 0.0 | 0.0 | 305.85 | 324.32 | -34.67 | 201.78 | 626.87 | 47.45 |
| 20Q2 (6) | 0.72 | 2.3 | 9.11 | 7.99 | 0.0 | 0.0 | -17.72 | 24.92 | 18.9 | 66.58 | 0.0 | 0 | 72.08 | -7.4 | 3.7 | 27.76 | 63.78 | 10.91 |
| 20Q1 (5) | 0.71 | 5.12 | 12.73 | 7.99 | 0.0 | 0.0 | -23.60 | -124.12 | -77.04 | 66.58 | 0.0 | 0 | 77.84 | -36.25 | 5.7 | 16.95 | -43.86 | -13.3 |
| 19Q4 (4) | 0.67 | 2.95 | 0.0 | 7.99 | 0.0 | 0.0 | -10.53 | -361.94 | 0.0 | 66.58 | 0.0 | 0.0 | 122.11 | -73.92 | 0.0 | 30.19 | -77.94 | 0.0 |
| 19Q3 (3) | 0.65 | -1.45 | 0.0 | 7.99 | 0.0 | 0.0 | 4.02 | 118.4 | 0.0 | 66.58 | 0 | 0.0 | 468.13 | 573.47 | 0.0 | 136.85 | 446.74 | 0.0 |
| 19Q2 (2) | 0.66 | 5.7 | 0.0 | 7.99 | 0.0 | 0.0 | -21.85 | -63.92 | 0.0 | 0.00 | 0 | 0.0 | 69.51 | -5.61 | 0.0 | 25.03 | 28.03 | 0.0 |
| 19Q1 (1) | 0.63 | 0.0 | 0.0 | 7.99 | 0.0 | 0.0 | -13.33 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 73.64 | 0.0 | 0.0 | 19.55 | 0.0 | 0.0 |
