- 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) | 0.07 | -22.43 | 0 | 0 | 4.18 | -42.42 | -935.08 | 0 | 0.00 | 0 | 738.49 | 26.12 | 646.50 | 41.05 |
| 2022 (9) | 0.08 | -33.44 | 0 | 0 | 7.26 | -51.6 | -1095.09 | 0 | 0.00 | 0 | 585.56 | 35.13 | 458.35 | 48.88 |
| 2021 (8) | 0.13 | 26.53 | 0.02 | 100.0 | 15.0 | 82.48 | 4032.95 | 33.07 | 0.00 | 0 | 433.33 | -15.55 | 307.86 | -32.9 |
| 2020 (7) | 0.10 | 24.37 | 0.01 | -50.0 | 8.22 | 103.97 | 3030.67 | 0 | 0.00 | 0 | 513.10 | -7.21 | 458.80 | -7.05 |
| 2019 (6) | 0.08 | -11.7 | 0.02 | 0.0 | 4.03 | -16.56 | -401.75 | 0 | 0.00 | 0 | 552.98 | 3.71 | 493.58 | 1.95 |
| 2018 (5) | 0.09 | 26.89 | 0.02 | 100.0 | 4.83 | 31.25 | 0.00 | 0 | 0.00 | 0 | 533.21 | -40.21 | 484.15 | -42.87 |
| 2017 (4) | 0.07 | -4.29 | 0.01 | -50.0 | 3.68 | -8.0 | 0.00 | 0 | 0.00 | 0 | 891.81 | -4.66 | 847.40 | -5.41 |
| 2016 (3) | 0.07 | 52.87 | 0.02 | 0.0 | 4.0 | 9.59 | 12951.50 | 0 | 0.00 | 0 | 935.41 | -43.94 | 895.85 | -44.21 |
| 2015 (2) | 0.05 | -12.86 | 0.02 | 100.0 | 3.65 | 0.83 | 0.00 | 0 | 0.00 | 0 | 1668.70 | 7.5 | 1605.81 | 7.39 |
| 2014 (1) | 0.06 | 10.45 | 0.01 | 0.0 | 3.62 | -5.73 | 0.00 | 0 | 0.00 | 0 | 1552.21 | -7.87 | 1495.35 | 5.79 |
| 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) | 0.07 | 9.24 | -22.43 | 0 | 0 | 0 | -2133.24 | -678.19 | -71.2 | 0.00 | 0 | 0 | 738.49 | -11.31 | 26.12 | 646.50 | -11.34 | 41.05 |
| 23Q3 (19) | 0.06 | -16.78 | -33.96 | 0 | 0 | 0 | 368.95 | 138.14 | 109.47 | 0.00 | 0 | 0 | 832.68 | 21.76 | 48.11 | 729.15 | 22.17 | 77.6 |
| 23Q2 (18) | 0.07 | -4.67 | -31.77 | 0 | 0 | 0 | -967.35 | 9.25 | -202.01 | 0.00 | 0 | 0 | 683.87 | 2.96 | 35.85 | 596.81 | 11.13 | 61.61 |
| 23Q1 (17) | 0.07 | -10.5 | -26.04 | 0 | 0 | -100.0 | -1065.92 | 14.46 | -7502.22 | 0.00 | 0 | 0 | 664.24 | 13.44 | 29.28 | 537.02 | 17.16 | 58.53 |
| 22Q4 (16) | 0.08 | -6.99 | -33.44 | 0 | 0 | -100.0 | -1246.07 | 68.0 | -661.37 | 0.00 | 0 | 0 | 585.56 | 4.15 | 35.13 | 458.35 | 11.64 | 48.88 |
| 22Q3 (15) | 0.09 | -14.03 | 20.62 | 0 | 0 | -100.0 | -3894.09 | -510.66 | -171.28 | 0.00 | 0 | 0 | 562.22 | 11.68 | -31.98 | 410.55 | 11.17 | -38.61 |
| 22Q2 (14) | 0.10 | 3.35 | -7.75 | 0 | -100.0 | -100.0 | 948.25 | 6485.07 | -86.54 | 0.00 | 0 | 0 | 503.41 | -2.02 | -1.11 | 369.29 | 9.02 | -16.41 |
| 22Q1 (13) | 0.10 | -19.46 | -21.33 | 0.01 | -50.0 | -50.0 | 14.40 | -93.51 | -99.54 | 0.00 | 0 | 0 | 513.81 | 18.57 | 30.45 | 338.75 | 10.03 | -1.05 |
| 21Q4 (12) | 0.13 | 68.54 | 26.53 | 0.02 | 0.0 | 100.0 | 221.97 | -95.94 | -95.44 | 0.00 | 0 | 0 | 433.33 | -47.57 | -15.55 | 307.86 | -53.96 | -32.9 |
| 21Q3 (11) | 0.07 | -34.24 | -21.37 | 0.02 | -66.67 | 0.0 | 5463.24 | -22.45 | -14.99 | 0.00 | 0 | 0 | 826.51 | 62.36 | 65.42 | 668.74 | 51.37 | 50.97 |
| 21Q2 (10) | 0.11 | -11.87 | 28.22 | 0.06 | 200.0 | 200.0 | 7044.40 | 127.16 | 295.06 | 0.00 | 0 | 0 | 509.06 | 29.25 | 5.27 | 441.79 | 29.04 | 0.78 |
| 21Q1 (9) | 0.13 | 29.55 | 47.99 | 0.02 | 100.0 | -33.33 | 3101.07 | -36.27 | 625.08 | 0.00 | 0 | 0 | 393.86 | -23.24 | -21.44 | 342.36 | -25.38 | -23.33 |
| 20Q4 (8) | 0.10 | 4.74 | 24.37 | 0.01 | -50.0 | -50.0 | 4866.21 | -24.28 | 1970.68 | 0.00 | 0 | 0 | 513.10 | 2.69 | -7.21 | 458.80 | 3.57 | -7.05 |
| 20Q3 (7) | 0.10 | 7.22 | 16.28 | 0.02 | 0.0 | 100.0 | 6426.92 | 260.43 | 742.97 | 0.00 | 0 | 0 | 499.64 | 3.33 | -7.88 | 442.97 | 1.04 | -7.31 |
| 20Q2 (6) | 0.09 | 1.72 | 5.1 | 0.02 | -33.33 | -33.33 | 1783.14 | 401.93 | 3229.24 | 0.00 | 0 | 0 | 483.56 | -3.55 | -16.47 | 438.39 | -1.82 | -15.05 |
| 20Q1 (5) | 0.09 | 8.88 | 5.7 | 0.03 | 50.0 | 50.0 | -590.59 | -127.04 | -33.78 | 0.00 | 0 | 0 | 501.38 | -9.33 | -13.5 | 446.51 | -9.54 | -12.96 |
| 19Q4 (4) | 0.08 | -2.08 | 0.0 | 0.02 | 100.0 | 0.0 | -260.13 | 73.98 | 0.0 | 0.00 | 0 | 0.0 | 552.98 | 1.95 | 0.0 | 493.58 | 3.28 | 0.0 |
| 19Q3 (3) | 0.08 | -3.08 | 0.0 | 0.01 | -66.67 | 0.0 | -999.56 | -1966.24 | 0.0 | 0.00 | 0 | 0.0 | 542.38 | -6.31 | 0.0 | 477.89 | -7.39 | 0.0 |
| 19Q2 (2) | 0.08 | 2.31 | 0.0 | 0.03 | 50.0 | 0.0 | 53.56 | 112.13 | 0.0 | 0.00 | 0 | 0.0 | 578.94 | -0.11 | 0.0 | 516.03 | 0.59 | 0.0 |
| 19Q1 (1) | 0.08 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -441.47 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 579.60 | 0.0 | 0.0 | 513.02 | 0.0 | 0.0 |
