- 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) | 0.61 | 76.67 | 0.09 | -76.92 | 7.01 | 16.06 | -5.55 | 0 | 0.00 | 0 | 145.28 | -13.83 | 120.18 | -14.36 |
| 2022 (9) | 0.35 | -24.97 | 0.39 | -35.0 | 6.04 | 2.2 | -9.04 | 0 | 0.00 | 0 | 168.60 | 94.26 | 140.33 | 91.66 |
| 2021 (8) | 0.46 | -2.14 | 0.6 | 200.0 | 5.91 | -21.2 | 1.17 | -96.57 | 0.00 | 0 | 86.79 | -13.65 | 73.22 | -15.17 |
| 2020 (7) | 0.47 | -37.74 | 0.2 | -96.06 | 7.5 | -36.76 | 34.07 | 0 | 0.00 | 0 | 100.51 | 40.87 | 86.31 | 124.12 |
| 2019 (6) | 0.76 | 66.36 | 5.07 | 3.68 | 11.86 | 49.94 | -4.49 | 0 | 0.09 | 0.0 | 71.35 | -43.61 | 38.51 | -65.76 |
| 2018 (5) | 0.46 | 124.96 | 4.89 | 0 | 7.91 | 7.62 | 46.84 | -91.77 | 0.09 | 0 | 126.54 | -51.48 | 112.46 | -48.05 |
| 2017 (4) | 0.20 | -3.75 | 0 | 0 | 7.35 | 6.21 | 569.17 | 666.46 | 0.00 | 0 | 260.79 | 0.82 | 216.48 | 6.98 |
| 2016 (3) | 0.21 | -58.1 | 0.05 | -98.93 | 6.92 | -11.28 | 74.26 | 3275.45 | 0.00 | 0 | 258.67 | 95.31 | 202.35 | 87.95 |
| 2015 (2) | 0.50 | -29.37 | 4.66 | -45.31 | 7.8 | -37.5 | 2.20 | 0 | 0.00 | 0 | 132.44 | 219.75 | 107.66 | 286.85 |
| 2014 (1) | 0.71 | 5.06 | 8.52 | 4.54 | 12.48 | -6.8 | -3.65 | 0 | 0.00 | 0 | 41.42 | -27.28 | 27.83 | -29.85 |
| 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) | 0.61 | 9.86 | 76.67 | 0.09 | 0.0 | -76.92 | -17.86 | -838.02 | -803.15 | 0.69 | 0.0 | -84.62 | 145.28 | -27.82 | -13.83 | 120.18 | -28.87 | -14.36 |
| 23Q3 (19) | 0.56 | 98.12 | 51.76 | 0.09 | 0.0 | -86.96 | 2.42 | -83.12 | -62.54 | 0.69 | 38.46 | 7.69 | 201.27 | 6.6 | 22.0 | 168.97 | 5.62 | 25.97 |
| 23Q2 (18) | 0.28 | -11.81 | -24.12 | 0.09 | -76.92 | -86.96 | 14.34 | 1146.72 | 235.05 | 0.50 | -88.89 | 0 | 188.80 | 9.84 | 13.33 | 159.98 | 10.4 | 15.66 |
| 23Q1 (17) | 0.32 | -7.96 | -19.17 | 0.39 | 0.0 | -43.48 | -1.37 | -153.94 | 96.24 | 4.50 | 0.0 | 0 | 171.89 | 1.95 | 5.72 | 144.91 | 3.26 | 4.4 |
| 22Q4 (16) | 0.35 | -5.63 | -24.97 | 0.39 | -43.48 | -35.0 | 2.54 | -60.68 | 339.62 | 4.50 | 600.0 | 0 | 168.60 | 2.19 | 94.26 | 140.33 | 4.61 | 91.66 |
| 22Q3 (15) | 0.37 | -0.94 | -22.89 | 0.69 | 0.0 | -46.92 | 6.46 | 50.93 | 200.47 | 0.64 | 0 | 0 | 164.98 | -0.97 | 94.44 | 134.14 | -3.02 | 84.18 |
| 22Q2 (14) | 0.37 | -6.05 | -16.1 | 0.69 | 0.0 | 0 | 4.28 | 111.74 | 128.88 | 0.00 | 0 | 0 | 166.60 | 2.47 | 56.98 | 138.32 | -0.35 | 50.71 |
| 22Q1 (13) | 0.39 | -14.56 | -13.42 | 0.69 | 15.0 | 0 | -36.45 | -3338.68 | -2363.98 | 0.00 | 0 | 0 | 162.59 | 87.34 | 57.95 | 138.80 | 89.57 | 53.54 |
| 21Q4 (12) | 0.46 | -3.02 | -2.14 | 0.6 | -53.85 | 200.0 | -1.06 | -149.3 | 94.28 | 0.00 | 0 | 0 | 86.79 | 2.29 | -13.65 | 73.22 | 0.54 | -15.17 |
| 21Q3 (11) | 0.48 | 7.78 | 31.4 | 1.3 | 0 | 242.11 | 2.15 | 14.97 | -54.45 | 0.00 | 0 | 0 | 84.85 | -20.05 | -64.01 | 72.83 | -20.65 | -67.24 |
| 21Q2 (10) | 0.44 | -3.05 | 1.17 | 0 | 0 | -100.0 | 1.87 | 16.15 | -98.8 | 0.00 | 0 | 0 | 106.13 | 3.1 | -43.04 | 91.78 | 1.53 | -48.93 |
| 21Q1 (9) | 0.46 | -3.43 | -29.57 | 0 | -100.0 | -100.0 | 1.61 | 108.68 | -68.31 | 0.00 | 0 | -100.0 | 102.94 | 2.42 | -13.62 | 90.40 | 4.74 | 42.99 |
| 20Q4 (8) | 0.47 | 30.22 | -37.74 | 0.2 | -47.37 | -96.06 | -18.54 | -492.8 | -89.96 | 0.00 | 0 | 0 | 100.51 | -57.37 | 40.87 | 86.31 | -61.18 | 124.12 |
| 20Q3 (7) | 0.36 | -17.02 | -51.88 | 0.38 | -89.14 | -92.52 | 4.72 | -96.97 | 237.21 | 0.00 | 0 | 0 | 235.77 | 26.54 | 187.17 | 222.31 | 23.69 | 354.99 |
| 20Q2 (6) | 0.44 | -32.5 | -41.81 | 3.5 | -33.21 | -39.97 | 155.78 | 2966.54 | 13414.53 | 0.00 | -100.0 | 0 | 186.32 | 56.35 | 111.58 | 179.73 | 184.29 | 220.83 |
| 20Q1 (5) | 0.65 | -14.63 | -14.9 | 5.24 | 3.35 | -20.36 | 5.08 | 152.05 | 232.29 | 8.47 | 0 | 0 | 119.17 | 67.02 | 24.1 | 63.22 | 64.17 | -2.6 |
| 19Q4 (4) | 0.76 | 0.65 | 0.0 | 5.07 | -0.2 | 0.0 | -9.76 | -183.72 | 0.0 | 0.00 | 0 | 0.0 | 71.35 | -13.09 | 0.0 | 38.51 | -21.18 | 0.0 |
| 19Q3 (3) | 0.75 | 0.35 | 0.0 | 5.08 | -12.86 | 0.0 | -3.44 | -194.02 | 0.0 | 0.00 | 0 | 0.0 | 82.10 | -6.77 | 0.0 | 48.86 | -12.78 | 0.0 |
| 19Q2 (2) | 0.75 | -1.3 | 0.0 | 5.83 | -11.4 | 0.0 | -1.17 | 69.53 | 0.0 | 0.00 | 0 | 0.0 | 88.06 | -8.3 | 0.0 | 56.02 | -13.7 | 0.0 |
| 19Q1 (1) | 0.76 | 0.0 | 0.0 | 6.58 | 0.0 | 0.0 | -3.84 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 96.03 | 0.0 | 0.0 | 64.91 | 0.0 | 0.0 |
