- 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) | 0.44 | 27.83 | 10.36 | 44.69 | 9.13 | 121.07 | 23.83 | -26.63 | 0.00 | 0 | 220.45 | -21.85 | 27.32 | -42.98 |
| 2022 (9) | 0.34 | 19.83 | 7.16 | 30.18 | 4.13 | -72.0 | 32.48 | -95.86 | 0.00 | 0 | 282.10 | -14.41 | 47.91 | -56.37 |
| 2021 (8) | 0.28 | -14.06 | 5.5 | -36.19 | 14.75 | 36.57 | 783.96 | -1.36 | 0.00 | 0 | 329.58 | 16.57 | 109.81 | 168.29 |
| 2020 (7) | 0.33 | 30.46 | 8.62 | 56.16 | 10.8 | 225.3 | 794.76 | 19.72 | 0.00 | 0 | 282.74 | -22.83 | 40.93 | -12.51 |
| 2019 (6) | 0.25 | 270.41 | 5.52 | 1871.43 | 3.32 | -71.48 | 663.86 | -44.9 | 0.00 | 0 | 366.38 | -72.88 | 46.78 | -77.21 |
| 2018 (5) | 0.07 | -65.14 | 0.28 | -81.33 | 11.64 | -4.59 | 1204.92 | -18.67 | 0.00 | 0 | 1351.07 | 179.04 | 205.28 | 48.26 |
| 2017 (4) | 0.20 | -12.96 | 1.5 | -46.81 | 12.2 | -11.85 | 1481.60 | 1483.75 | 0.00 | 0 | 484.18 | 15.76 | 138.46 | 82.16 |
| 2016 (3) | 0.23 | -40.55 | 2.82 | -62.2 | 13.84 | 375.6 | 93.55 | 183.4 | 0.00 | 0 | 418.25 | 69.23 | 76.01 | 169.16 |
| 2015 (2) | 0.38 | 28.18 | 7.46 | 360.49 | 2.91 | -59.24 | 33.01 | -77.85 | 0.00 | 0 | 247.15 | -53.89 | 28.24 | -77.49 |
| 2014 (1) | 0.30 | -18.13 | 1.62 | -70.65 | 7.14 | 13.33 | 149.05 | 168.46 | 0.00 | 0 | 535.97 | 106.17 | 125.45 | 246.36 |
| 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) | 0.44 | -3.69 | 27.83 | 10.36 | -17.32 | 44.69 | 25.88 | -80.53 | 123.88 | 0.00 | 0 | 0 | 220.45 | 3.1 | -21.85 | 27.32 | -29.24 | -42.98 |
| 23Q3 (19) | 0.45 | 4.45 | 65.3 | 12.53 | 20.02 | 116.78 | 132.91 | 1142.43 | 390.26 | 0.00 | 0 | 0 | 213.82 | -4.08 | -38.7 | 38.61 | 71.68 | -42.94 |
| 23Q2 (18) | 0.43 | 25.81 | 76.13 | 10.44 | 33.67 | 157.14 | -12.75 | 66.23 | 25.18 | 0.00 | 0 | 0 | 222.91 | -20.21 | -42.45 | 22.49 | -26.17 | -75.4 |
| 23Q1 (17) | 0.34 | 1.0 | 47.04 | 7.81 | 9.08 | 50.19 | -37.76 | -426.64 | -130.05 | 0.00 | 0 | 0 | 279.37 | -0.97 | -30.0 | 30.46 | -36.42 | -76.81 |
| 22Q4 (16) | 0.34 | 24.55 | 19.83 | 7.16 | 23.88 | 30.18 | 11.56 | -57.36 | -96.97 | 0.00 | 0 | 0 | 282.10 | -19.13 | -14.41 | 47.91 | -29.19 | -56.37 |
| 22Q3 (15) | 0.27 | 11.29 | -10.1 | 5.78 | 42.36 | 15.6 | 27.11 | 259.1 | -99.28 | 0.00 | 0 | 0 | 348.81 | -9.95 | 12.99 | 67.66 | -26.0 | -11.62 |
| 22Q2 (14) | 0.25 | 5.03 | -25.84 | 4.06 | -21.92 | -33.98 | -17.04 | -113.56 | -100.87 | 0.00 | 0 | 0 | 387.33 | -2.95 | 36.83 | 91.43 | -30.4 | 141.49 |
| 22Q1 (13) | 0.23 | -17.69 | -35.31 | 5.2 | -5.45 | -45.66 | 125.64 | -67.11 | 117.48 | 0.00 | 0 | 0 | 399.10 | 21.09 | 54.71 | 131.36 | 19.62 | 349.71 |
| 21Q4 (12) | 0.28 | -6.56 | -14.06 | 5.5 | 10.0 | -36.19 | 381.95 | -89.87 | -85.01 | 0.00 | 0 | 0 | 329.58 | 6.76 | 16.57 | 109.81 | 43.43 | 168.29 |
| 21Q3 (11) | 0.30 | -8.19 | -18.28 | 5.0 | -18.7 | -49.29 | 3768.64 | 93.19 | -87.02 | 0.00 | 0 | 0 | 308.70 | 9.05 | 22.25 | 76.56 | 102.22 | 239.06 |
| 21Q2 (10) | 0.33 | -8.39 | -11.27 | 6.15 | -35.74 | -34.64 | 1950.72 | 371.44 | 1109.75 | 0.00 | 0 | 0 | 283.07 | 9.73 | 12.74 | 37.86 | 29.61 | 114.5 |
| 21Q1 (9) | 0.36 | 9.35 | 11.95 | 9.57 | 11.02 | 7.89 | -718.65 | -128.2 | -2614.96 | 0.00 | 0 | 0 | 257.96 | -8.76 | -10.88 | 29.21 | -28.63 | 52.14 |
| 20Q4 (8) | 0.33 | -11.15 | 30.46 | 8.62 | -12.58 | 56.16 | 2548.71 | -91.22 | -20.81 | 0.00 | 0 | 0 | 282.74 | 11.97 | -22.83 | 40.93 | 81.27 | -12.51 |
| 20Q3 (7) | 0.37 | -0.32 | 59.17 | 9.86 | 4.78 | 112.04 | 29028.00 | 17901.86 | 318.47 | 0.00 | 0 | 0 | 252.51 | 0.57 | -36.1 | 22.58 | 27.93 | -16.86 |
| 20Q2 (6) | 0.37 | 15.6 | 99.73 | 9.41 | 6.09 | 602.24 | 161.25 | 709.18 | 123.09 | 0.00 | 0 | 0 | 251.08 | -13.26 | -49.3 | 17.65 | -8.07 | -54.64 |
| 20Q1 (5) | 0.32 | 27.43 | 413.97 | 8.87 | 60.69 | 4335.0 | -26.47 | -100.82 | 94.89 | 0.00 | 0 | 0 | 289.46 | -20.99 | -80.29 | 19.20 | -58.96 | -85.44 |
| 19Q4 (4) | 0.25 | 8.4 | 0.0 | 5.52 | 18.71 | 0.0 | 3218.63 | 124.22 | 0.0 | 0.00 | 0 | 0.0 | 366.38 | -7.29 | 0.0 | 46.78 | 72.24 | 0.0 |
| 19Q3 (3) | 0.23 | 25.08 | 0.0 | 4.65 | 247.01 | 0.0 | -13287.00 | -1802.22 | 0.0 | 0.00 | 0 | 0.0 | 395.18 | -20.21 | 0.0 | 27.16 | -30.2 | 0.0 |
| 19Q2 (2) | 0.19 | 197.46 | 0.0 | 1.34 | 570.0 | 0.0 | -698.50 | -34.94 | 0.0 | 0.00 | 0 | 0.0 | 495.26 | -66.28 | 0.0 | 38.91 | -70.5 | 0.0 |
| 19Q1 (1) | 0.06 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | -517.63 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 1468.73 | 0.0 | 0.0 | 131.88 | 0.0 | 0.0 |
