- 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) | 0.49 | 594.32 | 5.0 | 0 | 1.18 | -43.81 | -45.40 | 0 | 10.25 | 0.0 | 84.62 | -91.56 | 59.79 | -90.41 |
| 2022 (9) | 0.07 | -56.49 | 0 | 0 | 2.1 | -44.15 | -28.72 | 0 | 10.25 | 0.0 | 1002.47 | 107.85 | 623.30 | 87.26 |
| 2021 (8) | 0.16 | 22.95 | 0.41 | -12.77 | 3.76 | -0.79 | 40.14 | 38.84 | 10.25 | 0.0 | 482.31 | -4.52 | 332.85 | -14.32 |
| 2020 (7) | 0.13 | -18.82 | 0.47 | -45.35 | 3.79 | -12.06 | 28.91 | 0 | 10.25 | 7.27 | 505.15 | -2.17 | 388.46 | -10.38 |
| 2019 (6) | 0.16 | -4.65 | 0.86 | -9.47 | 4.31 | -2.93 | -26.59 | 0 | 9.56 | 0.0 | 516.37 | 15.63 | 433.45 | 14.14 |
| 2018 (5) | 0.17 | -16.01 | 0.95 | -23.39 | 4.44 | -13.95 | 40.65 | 1316.38 | 9.56 | -67.72 | 446.59 | 47.13 | 379.74 | 36.22 |
| 2017 (4) | 0.20 | -12.04 | 1.24 | -30.34 | 5.16 | 15.18 | 2.87 | -76.48 | 29.60 | 0.0 | 303.54 | 14.84 | 278.77 | 17.31 |
| 2016 (3) | 0.23 | -37.11 | 1.78 | -36.2 | 4.48 | -26.56 | 12.20 | -43.39 | 29.60 | 0.0 | 264.32 | 103.95 | 237.64 | 105.7 |
| 2015 (2) | 0.37 | 8.93 | 2.79 | 49.2 | 6.1 | 73.3 | 21.55 | -50.07 | 29.60 | -30.08 | 129.60 | 8.0 | 115.53 | 9.68 |
| 2014 (1) | 0.34 | 32.56 | 1.87 | 0 | 3.52 | 966.67 | 43.16 | 0 | 42.33 | 0 | 120.00 | 82.82 | 105.33 | 221.81 |
| 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) | 0.49 | 664.95 | 594.32 | 5.0 | 0 | 0 | -27.70 | 77.31 | 73.57 | 6.83 | 0.0 | 0.0 | 84.62 | -87.07 | -91.56 | 59.79 | -86.13 | -90.41 |
| 23Q3 (19) | 0.06 | -8.19 | -28.84 | 0 | 0 | 0 | -122.08 | -137.46 | -100.59 | 6.83 | 0.0 | 0.0 | 654.35 | -29.92 | -7.9 | 431.13 | -24.47 | -16.49 |
| 23Q2 (18) | 0.07 | 7.74 | -39.53 | 0 | 0 | 0 | -51.41 | 17.37 | -394.33 | 6.83 | 0.0 | 0.0 | 933.76 | -15.41 | 83.57 | 570.84 | -15.79 | 71.86 |
| 23Q1 (17) | 0.06 | -8.24 | -46.17 | 0 | 0 | 0 | -62.22 | 40.64 | -323.73 | 6.83 | 0.0 | 0.0 | 1103.93 | 10.12 | 121.51 | 677.90 | 8.76 | 104.37 |
| 22Q4 (16) | 0.07 | -21.6 | -56.49 | 0 | 0 | -100.0 | -104.82 | -72.23 | -383.83 | 6.83 | 0.0 | 0.0 | 1002.47 | 41.09 | 107.85 | 623.30 | 20.74 | 87.26 |
| 22Q3 (15) | 0.09 | -21.98 | -32.99 | 0 | 0 | -100.0 | -60.86 | -485.19 | -198.32 | 6.83 | 0.0 | 0.0 | 710.51 | 39.68 | 46.45 | 516.25 | 55.43 | 54.82 |
| 22Q2 (14) | 0.12 | -4.08 | -19.0 | 0 | 0 | -100.0 | -10.40 | -137.4 | -120.0 | 6.83 | 0.0 | 0.0 | 508.67 | 2.07 | 13.08 | 332.15 | 0.13 | 10.7 |
| 22Q1 (13) | 0.12 | -25.83 | -14.04 | 0 | -100.0 | -100.0 | 27.81 | -24.7 | 22.89 | 6.83 | 0.0 | 0.0 | 498.37 | 3.33 | 6.1 | 331.71 | -0.34 | 1.41 |
| 21Q4 (12) | 0.16 | 20.75 | 22.95 | 0.41 | -4.65 | -12.77 | 36.93 | -40.34 | -50.28 | 6.83 | 0.0 | 0.0 | 482.31 | -0.59 | -4.52 | 332.85 | -0.18 | -14.32 |
| 21Q3 (11) | 0.13 | -5.7 | 8.85 | 0.43 | -2.27 | -12.24 | 61.90 | 19.02 | 59.41 | 6.83 | 0.0 | -84.11 | 485.17 | 7.85 | -10.69 | 333.45 | 11.14 | -27.33 |
| 21Q2 (10) | 0.14 | 1.79 | -10.52 | 0.44 | -4.35 | -45.68 | 52.01 | 129.83 | 137.6 | 6.83 | 0.0 | -46.05 | 449.84 | -4.23 | -11.98 | 300.04 | -8.27 | -31.26 |
| 21Q1 (9) | 0.14 | 6.08 | -20.91 | 0.46 | -2.13 | -45.24 | 22.63 | -69.53 | 359.03 | 6.83 | 0.0 | -46.05 | 469.70 | -7.02 | 8.34 | 327.09 | -15.8 | -10.32 |
| 20Q4 (8) | 0.13 | 6.9 | -18.82 | 0.47 | -4.08 | -45.35 | 74.28 | 91.3 | 66.62 | 6.83 | -84.11 | -46.05 | 505.15 | -7.02 | -2.17 | 388.46 | -15.34 | -10.38 |
| 20Q3 (7) | 0.12 | -22.48 | -28.14 | 0.49 | -39.51 | -44.94 | 38.83 | 77.39 | 22.57 | 43.00 | 239.47 | 8.86 | 543.26 | 6.3 | 15.46 | 458.86 | 5.12 | 32.38 |
| 20Q2 (6) | 0.16 | -10.03 | -8.26 | 0.81 | -3.57 | -10.0 | 21.89 | 344.02 | 3.74 | 12.67 | 0.0 | 0 | 511.08 | 17.88 | 8.69 | 436.49 | 19.68 | 23.48 |
| 20Q1 (5) | 0.18 | 8.88 | -2.0 | 0.84 | -2.33 | -9.68 | 4.93 | -88.94 | 102.57 | 12.67 | 0.0 | 0 | 433.55 | -16.04 | -2.98 | 364.71 | -15.86 | -8.99 |
| 19Q4 (4) | 0.16 | -5.37 | 0.0 | 0.86 | -3.37 | 0.0 | 44.58 | 40.72 | 0.0 | 12.67 | -67.93 | 0.0 | 516.37 | 9.74 | 0.0 | 433.45 | 25.05 | 0.0 |
| 19Q3 (3) | 0.17 | -1.04 | 0.0 | 0.89 | -1.11 | 0.0 | 31.68 | 50.14 | 0.0 | 39.50 | 0 | 0.0 | 470.53 | 0.07 | 0.0 | 346.63 | -1.94 | 0.0 |
| 19Q2 (2) | 0.17 | -3.89 | 0.0 | 0.9 | -3.23 | 0.0 | 21.10 | 111.0 | 0.0 | 0.00 | 0 | 0.0 | 470.21 | 5.22 | 0.0 | 353.50 | -11.79 | 0.0 |
| 19Q1 (1) | 0.18 | 0.0 | 0.0 | 0.93 | 0.0 | 0.0 | -191.90 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 446.87 | 0.0 | 0.0 | 400.73 | 0.0 | 0.0 |
