- 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) | 0.29 | 9.41 | 1.22 | 16.19 | 0.63 | -31.52 | -5.70 | 0 | 0.57 | 0.0 | 157.39 | -21.02 | 91.87 | 8.24 |
| 2022 (9) | 0.26 | 39.38 | 1.05 | 275.0 | 0.92 | -31.85 | -13.51 | 0 | 0.57 | 0.0 | 199.27 | -39.87 | 84.88 | -60.02 |
| 2021 (8) | 0.19 | -51.94 | 0.28 | -76.86 | 1.35 | 0.75 | -20.70 | 0 | 0.57 | 0.0 | 331.38 | 54.85 | 212.31 | 68.75 |
| 2020 (7) | 0.39 | -50.67 | 1.21 | -54.34 | 1.34 | -18.79 | 0.27 | 0 | 0.57 | 0.0 | 214.00 | 239.31 | 125.81 | 388.2 |
| 2019 (6) | 0.79 | 42.44 | 2.65 | 20.45 | 1.65 | -45.9 | -38.26 | 0 | 0.57 | 0.0 | 63.07 | -28.65 | 25.77 | -27.1 |
| 2018 (5) | 0.56 | 24.92 | 2.2 | 4.27 | 3.05 | 16.41 | -26.95 | 0 | 0.57 | 0.0 | 88.40 | -49.06 | 35.35 | -47.22 |
| 2017 (4) | 0.45 | 24.75 | 2.11 | 14.05 | 2.62 | 14.91 | -24.16 | 0 | 0.57 | 0.0 | 173.53 | -26.67 | 66.98 | -21.73 |
| 2016 (3) | 0.36 | 19.97 | 1.85 | 19.35 | 2.28 | 5.07 | -46.68 | 0 | 0.57 | 0.0 | 236.63 | -51.28 | 85.58 | -63.47 |
| 2015 (2) | 0.30 | -7.33 | 1.55 | -49.84 | 2.17 | -15.23 | -61.63 | 0 | 0.57 | 0.0 | 485.65 | 11.68 | 234.26 | -4.33 |
| 2014 (1) | 0.32 | -26.68 | 3.09 | 4.75 | 2.56 | -46.11 | 41.80 | 0 | 0.57 | 0 | 434.87 | 80.76 | 244.86 | 101.96 |
| 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) | 0.29 | -3.85 | 9.41 | 1.22 | -3.94 | 16.19 | -1.30 | 79.23 | 94.7 | 0.52 | 0.0 | 0.0 | 157.39 | 4.88 | -21.02 | 91.87 | 8.07 | 8.24 |
| 23Q3 (19) | 0.30 | 0.64 | 14.05 | 1.27 | 0.0 | 24.51 | -6.26 | -13.41 | -117.39 | 0.52 | 0.0 | 0.0 | 150.07 | -6.96 | -27.57 | 85.01 | -9.57 | -8.29 |
| 23Q2 (18) | 0.30 | 9.64 | 20.5 | 1.27 | 18.69 | 56.79 | -5.52 | 50.4 | 88.02 | 0.52 | 0.0 | 0 | 161.29 | 3.44 | -12.62 | 94.01 | -26.26 | 75.79 |
| 23Q1 (17) | 0.27 | 3.12 | 7.59 | 1.07 | 1.9 | 30.49 | -11.13 | 54.61 | 74.83 | 0.52 | 0.0 | 0 | 155.93 | -21.75 | -25.29 | 127.48 | 50.19 | -3.35 |
| 22Q4 (16) | 0.26 | 0.23 | 39.38 | 1.05 | 2.94 | 275.0 | -24.52 | -168.13 | 60.1 | 0.52 | 0.0 | 0 | 199.27 | -3.82 | -39.87 | 84.88 | -8.43 | -60.02 |
| 22Q3 (15) | 0.26 | 6.33 | 38.04 | 1.02 | 25.93 | 264.29 | 35.99 | 178.14 | 112.41 | 0.52 | 0 | 0 | 207.18 | 12.24 | -40.55 | 92.69 | 73.32 | -63.52 |
| 22Q2 (14) | 0.25 | -2.11 | 67.51 | 0.81 | -1.22 | 0 | -46.06 | -4.16 | 21.25 | 0.00 | 0 | 0 | 184.59 | -11.55 | -76.52 | 53.48 | -59.45 | -90.33 |
| 22Q1 (13) | 0.25 | 33.6 | 61.35 | 0.82 | 192.86 | 1266.67 | -44.22 | 28.05 | -1912.3 | 0.00 | 0 | 0 | 208.70 | -37.02 | -68.72 | 131.90 | -37.87 | -73.01 |
| 21Q4 (12) | 0.19 | -0.74 | -51.94 | 0.28 | 0.0 | -76.86 | -61.46 | 78.81 | -244.17 | 0.00 | 0 | -100.0 | 331.38 | -4.9 | 54.85 | 212.31 | -16.43 | 68.75 |
| 21Q3 (11) | 0.19 | 29.03 | -74.04 | 0.28 | 0 | -88.43 | -290.00 | -395.81 | -4638.56 | 0.00 | 0 | 0 | 348.47 | -55.67 | 286.03 | 254.05 | -54.08 | 269.37 |
| 21Q2 (10) | 0.15 | -5.71 | -82.56 | 0 | -100.0 | -100.0 | -58.49 | -2497.13 | -860.43 | 0.00 | 0 | 0 | 786.00 | 17.8 | 1510.33 | 553.20 | 13.18 | 2480.22 |
| 21Q1 (9) | 0.16 | -60.2 | -80.93 | 0.06 | -95.04 | -97.64 | 2.44 | -94.28 | 129.26 | 0.00 | -100.0 | 0 | 667.23 | 211.79 | 1917.02 | 488.77 | 288.5 | 3059.47 |
| 20Q4 (8) | 0.39 | -46.39 | -50.67 | 1.21 | -50.0 | -6.92 | 42.63 | 796.57 | 190.84 | 2.00 | 0 | 0 | 214.00 | 137.07 | 451.26 | 125.81 | 82.92 | 693.25 |
| 20Q3 (7) | 0.73 | -13.31 | 6.71 | 2.42 | -2.02 | 0.41 | -6.12 | -0.49 | 83.37 | 0.00 | 0 | 0 | 90.27 | 84.94 | 59.26 | 68.78 | 220.8 | 292.13 |
| 20Q2 (6) | 0.84 | 3.09 | 33.51 | 2.47 | -2.76 | 3.78 | -6.09 | 26.98 | 85.47 | 0.00 | 0 | 0 | 48.81 | 47.55 | -31.79 | 21.44 | 38.59 | -25.35 |
| 20Q1 (5) | 0.82 | 2.96 | 44.35 | 2.54 | 95.38 | 27.64 | -8.34 | 82.23 | 66.1 | 0.00 | 0 | 0 | 33.08 | -14.79 | -56.27 | 15.47 | -2.46 | -31.43 |
| 19Q4 (4) | 0.79 | 15.98 | 0.0 | 1.3 | -46.06 | 0.0 | -46.93 | -27.53 | 0.0 | 0.00 | 0 | 0.0 | 38.82 | -31.51 | 0.0 | 15.86 | -9.58 | 0.0 |
| 19Q3 (3) | 0.69 | 8.45 | 0.0 | 2.41 | 1.26 | 0.0 | -36.80 | 12.19 | 0.0 | 0.00 | 0 | 0.0 | 56.68 | -20.79 | 0.0 | 17.54 | -38.93 | 0.0 |
| 19Q2 (2) | 0.63 | 11.47 | 0.0 | 2.38 | 19.6 | 0.0 | -41.91 | -70.37 | 0.0 | 0.00 | 0 | 0.0 | 71.56 | -5.41 | 0.0 | 28.72 | 27.3 | 0.0 |
| 19Q1 (1) | 0.57 | 0.0 | 0.0 | 1.99 | 0.0 | 0.0 | -24.60 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 75.65 | 0.0 | 0.0 | 22.56 | 0.0 | 0.0 |
