- 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) | 0.09 | 12.93 | 0 | 0 | 2.92 | 69.77 | 108.01 | 0 | 0.00 | 0 | 761.17 | -32.2 | 538.40 | -9.01 |
| 2022 (9) | 0.08 | 31.6 | 0.1 | 0 | 1.72 | -59.43 | -697.35 | 0 | 0.00 | 0 | 1122.69 | -25.38 | 591.70 | -45.43 |
| 2021 (8) | 0.06 | -38.46 | 0 | 0 | 4.24 | -1.85 | 1634.16 | 2317.4 | 0.00 | 0 | 1504.54 | 170.87 | 1084.26 | 314.96 |
| 2020 (7) | 0.09 | -11.78 | 0.27 | -66.67 | 4.32 | 63.64 | 67.60 | 42.53 | 0.00 | 0 | 555.45 | -4.28 | 261.29 | 35.07 |
| 2019 (6) | 0.11 | 117.86 | 0.81 | 1925.0 | 2.64 | 91.3 | 47.43 | -42.45 | 0.00 | 0 | 580.27 | -63.12 | 193.45 | -73.11 |
| 2018 (5) | 0.05 | -20.42 | 0.04 | -73.33 | 1.38 | 105.97 | 82.41 | 409.33 | 0.00 | 0 | 1573.34 | -17.45 | 719.32 | 54.13 |
| 2017 (4) | 0.06 | -15.7 | 0.15 | 0 | 0.67 | -19.28 | 16.18 | -50.95 | 0.00 | 0 | 1906.03 | -74.99 | 466.69 | -79.9 |
| 2016 (3) | 0.07 | -6.44 | 0 | 0 | 0.83 | -20.19 | 32.99 | 10.85 | 0.00 | 0 | 7620.33 | 48.43 | 2321.60 | 68.5 |
| 2015 (2) | 0.08 | -19.17 | 0 | 0 | 1.04 | -32.03 | 29.76 | -24.68 | 0.00 | 0 | 5133.83 | 164.53 | 1377.78 | 151.08 |
| 2014 (1) | 0.10 | 29.91 | 0.27 | 0 | 1.53 | -7.83 | 39.51 | -92.05 | 0.00 | 0 | 1940.74 | -64.3 | 548.75 | -67.48 |
| 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) | 0.09 | 6.47 | 12.93 | 0 | 0 | -100.0 | 1276.22 | 747.99 | 2598.14 | 0.00 | 0 | 0 | 761.17 | -14.21 | -32.2 | 538.40 | 7.96 | -9.01 |
| 23Q3 (19) | 0.08 | 49.44 | 62.75 | 0 | 0 | 0 | 150.50 | 52.62 | 104.67 | 0.00 | 0 | 0 | 887.24 | -47.99 | -56.3 | 498.71 | -48.38 | -58.09 |
| 23Q2 (18) | 0.05 | -2.18 | -36.03 | 0 | -100.0 | 0 | 98.61 | 66.82 | 106.08 | 0.00 | 0 | 0 | 1706.04 | -9.62 | 100.01 | 966.13 | -4.09 | 69.69 |
| 23Q1 (17) | 0.06 | -27.44 | 6.59 | 0.07 | -30.0 | 0 | 59.11 | 24.97 | -71.04 | 0.00 | 0 | 0 | 1887.60 | 68.13 | 2.29 | 1007.28 | 70.23 | -23.65 |
| 22Q4 (16) | 0.08 | 53.44 | 31.6 | 0.1 | 0 | 0 | 47.30 | 101.47 | -85.56 | 0.00 | 0 | 0 | 1122.69 | -44.7 | -25.38 | 591.70 | -50.28 | -45.43 |
| 22Q3 (15) | 0.05 | -41.26 | -14.38 | 0 | 0 | 0 | -3224.50 | -98.68 | -1558.52 | 0.00 | 0 | 0 | 2030.27 | 138.03 | 25.77 | 1190.05 | 109.02 | 18.93 |
| 22Q2 (14) | 0.08 | 62.98 | 15.05 | 0 | 0 | 0 | -1622.96 | -895.18 | -121.23 | 0.00 | 0 | 0 | 852.96 | -53.78 | -23.26 | 569.35 | -56.84 | -26.51 |
| 22Q1 (13) | 0.05 | -10.42 | -4.62 | 0 | 0 | -100.0 | 204.10 | -37.68 | 33.5 | 0.00 | 0 | 0 | 1845.36 | 22.65 | 43.46 | 1319.22 | 21.67 | 151.21 |
| 21Q4 (12) | 0.06 | -0.17 | -38.46 | 0 | 0 | -100.0 | 327.50 | 48.14 | 79.98 | 0.00 | 0 | 0 | 1504.54 | -6.8 | 170.87 | 1084.26 | 8.36 | 314.96 |
| 21Q3 (11) | 0.06 | -21.07 | 1.41 | 0 | 0 | -100.0 | 221.08 | -97.11 | 1231.81 | 0.00 | 0 | 0 | 1614.24 | 45.23 | 14.05 | 1000.65 | 29.16 | 120.45 |
| 21Q2 (10) | 0.07 | 35.12 | -26.16 | 0 | -100.0 | -100.0 | 7643.64 | 4899.76 | 5444.9 | 0.00 | 0 | 0 | 1111.54 | -13.59 | 81.35 | 774.76 | 47.53 | 164.63 |
| 21Q1 (9) | 0.05 | -42.2 | -39.15 | 0.06 | -77.78 | -87.5 | 152.88 | -15.98 | 484.18 | 0.00 | 0 | 0 | 1286.32 | 131.58 | 80.21 | 525.14 | 100.98 | 165.09 |
| 20Q4 (8) | 0.09 | 64.5 | -11.78 | 0.27 | 237.5 | -66.67 | 181.96 | 996.14 | 1022.52 | 0.00 | 0 | 0 | 555.45 | -60.76 | -4.28 | 261.29 | -42.44 | 35.07 |
| 20Q3 (7) | 0.06 | -42.53 | -49.73 | 0.08 | -57.89 | -92.31 | 16.60 | -87.96 | -48.78 | 0.00 | 0 | 0 | 1415.44 | 130.93 | 230.9 | 453.92 | 55.04 | 237.46 |
| 20Q2 (6) | 0.10 | 11.36 | 6.34 | 0.19 | -60.42 | -61.22 | 137.85 | 426.75 | -8.96 | 0.00 | 0 | 0 | 612.93 | -14.13 | 13.36 | 292.77 | 47.79 | 58.25 |
| 20Q1 (5) | 0.09 | -16.21 | 127.37 | 0.48 | -40.74 | 0 | 26.17 | 61.44 | -89.91 | 0.00 | 0 | 0 | 713.80 | 23.01 | -76.41 | 198.10 | 2.4 | -85.05 |
| 19Q4 (4) | 0.11 | -6.27 | 0.0 | 0.81 | -22.12 | 0.0 | 16.21 | -49.98 | 0.0 | 0.00 | 0 | 0.0 | 580.27 | 35.66 | 0.0 | 193.45 | 43.82 | 0.0 |
| 19Q3 (3) | 0.11 | 21.59 | 0.0 | 1.04 | 112.24 | 0.0 | 32.41 | -78.59 | 0.0 | 0.00 | 0 | 0.0 | 427.75 | -20.89 | 0.0 | 134.51 | -27.3 | 0.0 |
| 19Q2 (2) | 0.09 | 138.11 | 0.0 | 0.49 | 0 | 0.0 | 151.41 | -41.61 | 0.0 | 0.00 | 0 | 0.0 | 540.67 | -82.13 | 0.0 | 185.01 | -86.04 | 0.0 |
| 19Q1 (1) | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 259.29 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 3025.75 | 0.0 | 0.0 | 1325.25 | 0.0 | 0.0 |
