- 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) | 0.56 | 20.16 | 1.67 | 25.56 | 1.07 | 35.44 | -14.02 | 0 | 0.00 | 0 | 128.09 | 2.17 | 111.19 | 12.81 |
| 2022 (9) | 0.47 | -12.69 | 1.33 | 38.54 | 0.79 | 507.69 | -19.22 | 0 | 0.00 | 0 | 125.37 | 90.71 | 98.56 | 144.26 |
| 2021 (8) | 0.54 | -31.28 | 0.96 | -46.96 | 0.13 | -27.78 | -25.32 | 0 | 0.00 | 0 | 65.74 | 12.24 | 40.35 | 2.31 |
| 2020 (7) | 0.78 | 31.4 | 1.81 | 94.62 | 0.18 | -21.74 | -20.69 | 0 | 0.00 | 0 | 58.57 | 39.59 | 39.44 | 75.06 |
| 2019 (6) | 0.59 | 1805.47 | 0.93 | 9200.0 | 0.23 | 666.67 | -31.37 | 0 | 0.00 | 0 | 41.96 | -97.06 | 22.53 | -98.23 |
| 2018 (5) | 0.03 | 130.37 | 0.01 | 0.0 | 0.03 | -87.5 | -6881.83 | 0 | 0.00 | 0 | 1427.30 | -81.28 | 1273.78 | -63.83 |
| 2017 (4) | 0.01 | 25.0 | 0.01 | 0 | 0.24 | 700.0 | 0.00 | 0 | 0.00 | 0 | 7624.98 | -11.82 | 3521.63 | -50.32 |
| 2016 (3) | 0.01 | -5.26 | 0 | 0 | 0.03 | -25.0 | 0.00 | 0 | 0.00 | 0 | 8646.71 | 4.22 | 7089.27 | 6.24 |
| 2015 (2) | 0.01 | -76.1 | 0 | 0 | 0.04 | -92.16 | 0.00 | 0 | 0.00 | 0 | 8296.50 | 351.68 | 6673.03 | 396.37 |
| 2014 (1) | 0.05 | 4.84 | 0 | 0 | 0.51 | -88.79 | 0.00 | 0 | 0.00 | 0 | 1836.79 | -0.42 | 1344.36 | -24.55 |
| 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) | 0.56 | -2.45 | 20.16 | 1.67 | 1.83 | 25.56 | -10.43 | 34.81 | 29.14 | 0.00 | 0 | 0 | 128.09 | 6.94 | 2.17 | 111.19 | 27.21 | 12.81 |
| 23Q3 (19) | 0.58 | 5.99 | 7.85 | 1.64 | 3.8 | 20.59 | -16.00 | 9.71 | 19.52 | 0.00 | 0 | 0 | 119.78 | 4.36 | 20.6 | 87.41 | 12.58 | 30.6 |
| 23Q2 (18) | 0.54 | 7.04 | -5.14 | 1.58 | 12.86 | 33.9 | -17.72 | -42.9 | 7.52 | 0.00 | 0 | 0 | 114.78 | 5.35 | 60.26 | 77.64 | 4.5 | 67.54 |
| 23Q1 (17) | 0.51 | 8.58 | -15.27 | 1.4 | 5.26 | 38.61 | -12.40 | 15.76 | 49.16 | 0.00 | 0 | 0 | 108.95 | -13.1 | 158.05 | 74.30 | -24.61 | 353.05 |
| 22Q4 (16) | 0.47 | -12.44 | -12.69 | 1.33 | -2.21 | 38.54 | -14.72 | 25.96 | 53.74 | 0.00 | 0 | 0 | 125.37 | 26.23 | 90.71 | 98.56 | 47.26 | 144.26 |
| 22Q3 (15) | 0.53 | -6.78 | -4.78 | 1.36 | 15.25 | 11.48 | -19.88 | -3.76 | 20.92 | 0.00 | 0 | 0 | 99.32 | 38.68 | 47.29 | 66.93 | 44.43 | 59.55 |
| 22Q2 (14) | 0.57 | -4.39 | -4.76 | 1.18 | 16.83 | 11.32 | -19.16 | 21.44 | 24.27 | 0.00 | 0 | 0 | 71.62 | 69.64 | 74.81 | 46.34 | 182.56 | 280.77 |
| 22Q1 (13) | 0.60 | 11.89 | -22.47 | 1.01 | 5.21 | -47.94 | -24.39 | 23.35 | -16.64 | 0.00 | 0 | 0 | 42.22 | -35.78 | 21.92 | 16.40 | -59.36 | -9.19 |
| 21Q4 (12) | 0.54 | -4.51 | -31.28 | 0.96 | -21.31 | -46.96 | -31.82 | -26.57 | -69.62 | 0.00 | 0 | 0 | 65.74 | -2.51 | 12.24 | 40.35 | -3.81 | 2.31 |
| 21Q3 (11) | 0.56 | -6.76 | -27.52 | 1.22 | 15.09 | 20.79 | -25.14 | 0.63 | -61.36 | 0.00 | 0 | 0 | 67.43 | 64.58 | 101.28 | 41.95 | 244.7 | 397.63 |
| 21Q2 (10) | 0.60 | -22.17 | -16.21 | 1.06 | -45.36 | -15.87 | -25.30 | -20.99 | -8.49 | 0.00 | 0 | 0 | 40.97 | 18.31 | 7.06 | 12.17 | -32.61 | -10.78 |
| 21Q1 (9) | 0.77 | -0.83 | 17.44 | 1.94 | 7.18 | 64.41 | -20.91 | -11.46 | 34.04 | 0.00 | 0 | 0 | 34.63 | -40.87 | -26.1 | 18.06 | -54.21 | -28.5 |
| 20Q4 (8) | 0.78 | 0.71 | 31.4 | 1.81 | 79.21 | 94.62 | -18.76 | -20.41 | 13.23 | 0.00 | 0 | 0 | 58.57 | 74.84 | 39.59 | 39.44 | 367.85 | 75.06 |
| 20Q3 (7) | 0.77 | 7.79 | 80.44 | 1.01 | -19.84 | 10000.0 | -15.58 | 33.19 | 65.13 | 0.00 | 0 | 0 | 33.50 | -12.46 | -27.54 | 8.43 | -38.2 | -60.66 |
| 20Q2 (6) | 0.72 | 9.1 | 93.08 | 1.26 | 6.78 | 6200.0 | -23.32 | 26.44 | 38.29 | 0.00 | 0 | 0 | 38.27 | -18.33 | -67.21 | 13.64 | -46.0 | -84.79 |
| 20Q1 (5) | 0.66 | 10.95 | 115.93 | 1.18 | 26.88 | 11700.0 | -31.70 | -46.62 | -6.73 | 0.00 | 0 | 0 | 46.86 | 11.68 | -81.25 | 25.26 | 12.12 | -86.81 |
| 19Q4 (4) | 0.59 | 38.3 | 0.0 | 0.93 | 9200.0 | 0.0 | -21.62 | 51.61 | 0.0 | 0.00 | 0 | 0.0 | 41.96 | -9.24 | 0.0 | 22.53 | 5.13 | 0.0 |
| 19Q3 (3) | 0.43 | 15.34 | 0.0 | 0.01 | -50.0 | 0.0 | -44.68 | -18.23 | 0.0 | 0.00 | 0 | 0.0 | 46.23 | -60.4 | 0.0 | 21.43 | -76.1 | 0.0 |
| 19Q2 (2) | 0.37 | 22.0 | 0.0 | 0.02 | 100.0 | 0.0 | -37.79 | -27.24 | 0.0 | 0.00 | 0 | 0.0 | 116.73 | -53.29 | 0.0 | 89.67 | -53.17 | 0.0 |
| 19Q1 (1) | 0.30 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -29.70 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 249.88 | 0.0 | 0.0 | 191.50 | 0.0 | 0.0 |
