- 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) | 0.46 | 34.08 | 0.53 | 0.0 | 0.73 | -58.76 | -26.24 | 0 | 0.00 | 0 | 96.63 | -40.67 | 76.27 | -47.18 |
| 2022 (9) | 0.34 | -32.38 | 0.53 | 12.77 | 1.77 | 98.88 | -11.77 | 0 | 0.00 | 0 | 162.86 | 210.03 | 144.40 | 273.51 |
| 2021 (8) | 0.50 | -27.1 | 0.47 | 291.67 | 0.89 | -5.32 | 15.59 | 0 | 0.00 | 0 | 52.53 | 45.39 | 38.66 | 162.81 |
| 2020 (7) | 0.69 | -25.63 | 0.12 | -90.77 | 0.94 | -73.6 | -24.07 | 0 | 0.00 | 0 | 36.13 | 34.11 | 14.71 | 62.36 |
| 2019 (6) | 0.93 | 31.62 | 1.3 | -40.91 | 3.56 | -63.67 | -39.12 | 0 | 0.00 | 0 | 26.94 | -59.28 | 9.06 | -64.02 |
| 2018 (5) | 0.70 | 74.91 | 2.2 | 94.69 | 9.8 | 19.08 | -56.50 | 0 | 0.00 | 0 | 66.16 | -38.25 | 25.18 | -43.5 |
| 2017 (4) | 0.40 | 36.38 | 1.13 | 126.0 | 8.23 | 152.45 | -683.47 | 0 | 0.00 | 0 | 107.15 | -48.1 | 44.57 | -67.68 |
| 2016 (3) | 0.30 | 71.03 | 0.5 | 0 | 3.26 | 1.88 | -229.10 | 0 | 0.00 | 0 | 206.45 | -61.57 | 137.90 | -73.96 |
| 2015 (2) | 0.17 | -29.67 | 0 | 0 | 3.2 | -10.36 | 0.00 | 0 | 0.00 | 0 | 537.19 | 41.56 | 529.62 | 40.45 |
| 2014 (1) | 0.25 | 30.95 | 0 | 0 | 3.57 | -18.86 | -75856.70 | 0 | 0.00 | 0 | 379.49 | -24.6 | 377.10 | -16.74 |
| 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) | 0.46 | 3.62 | 34.08 | 0.53 | -27.4 | 0.0 | -40.70 | -74.23 | -169.0 | 0.00 | 0 | 0 | 96.63 | -15.72 | -40.67 | 76.27 | -23.58 | -47.18 |
| 23Q3 (19) | 0.44 | 9.92 | 33.85 | 0.73 | 0.0 | 37.74 | -23.36 | -22.24 | -883.89 | 0.00 | 0 | 0 | 114.66 | -10.78 | -31.94 | 99.80 | -11.57 | -28.64 |
| 23Q2 (18) | 0.40 | 17.79 | 21.99 | 0.73 | 37.74 | 37.74 | -19.11 | 14.34 | -55.75 | 0.00 | 0 | 0 | 128.52 | -18.74 | -22.13 | 112.86 | -18.1 | -25.42 |
| 23Q1 (17) | 0.34 | -0.06 | -3.19 | 0.53 | 0.0 | -7.02 | -22.31 | -47.46 | 0.31 | 0.00 | 0 | 0 | 158.16 | -2.89 | -1.62 | 137.81 | -4.56 | -6.7 |
| 22Q4 (16) | 0.34 | 3.44 | -32.38 | 0.53 | 0.0 | 12.77 | -15.13 | -607.72 | -558.48 | 0.00 | 0 | 0 | 162.86 | -3.33 | 210.03 | 144.40 | 3.25 | 273.51 |
| 22Q3 (15) | 0.33 | 0.18 | -34.92 | 0.53 | 0.0 | 23.26 | 2.98 | 124.29 | -96.79 | 0.00 | 0 | 0 | 168.47 | 2.08 | 133.08 | 139.86 | -7.58 | 147.98 |
| 22Q2 (14) | 0.33 | -6.53 | -54.0 | 0.53 | -7.02 | 60.61 | -12.27 | 45.17 | 63.93 | 0.00 | 0 | 0 | 165.04 | 2.66 | 430.85 | 151.33 | 2.46 | 891.03 |
| 22Q1 (13) | 0.35 | -30.19 | -48.74 | 0.57 | 21.28 | 171.43 | -22.38 | -778.18 | -10.57 | 0.00 | 0 | 0 | 160.77 | 206.05 | 409.41 | 147.70 | 282.05 | 1095.95 |
| 21Q4 (12) | 0.50 | -0.46 | -27.1 | 0.47 | 9.3 | 291.67 | 3.30 | -96.44 | 103.15 | 0.00 | 0 | 0 | 52.53 | -27.32 | 45.39 | 38.66 | -31.45 | 162.81 |
| 21Q3 (11) | 0.50 | -29.18 | -42.04 | 0.43 | 30.3 | 126.32 | 92.75 | 372.63 | 208.08 | 0.00 | 0 | 0 | 72.28 | 132.49 | 123.5 | 56.40 | 269.35 | 215.61 |
| 21Q2 (10) | 0.71 | 4.16 | -30.15 | 0.33 | 57.14 | 83.33 | -34.02 | -68.08 | -269.38 | 0.00 | 0 | 0 | 31.09 | -1.49 | 75.06 | 15.27 | 23.64 | 213.55 |
| 21Q1 (9) | 0.68 | -0.73 | -30.57 | 0.21 | 75.0 | -4.55 | -20.24 | 80.66 | -14.74 | 0.00 | 0 | 0 | 31.56 | -12.65 | 51.15 | 12.35 | -16.04 | 104.13 |
| 20Q4 (8) | 0.69 | -20.85 | -25.63 | 0.12 | -36.84 | -53.85 | -104.66 | -21.95 | -31.88 | 0.00 | 0 | 0 | 36.13 | 11.72 | 34.11 | 14.71 | -17.68 | 62.36 |
| 20Q3 (7) | 0.87 | -14.65 | 17.99 | 0.19 | 5.56 | -55.81 | -85.82 | -831.81 | -139.19 | 0.00 | 0 | 0 | 32.34 | 82.09 | -12.83 | 17.87 | 266.94 | 18.97 |
| 20Q2 (6) | 1.02 | 3.53 | 45.96 | 0.18 | -18.18 | -86.47 | -9.21 | 47.79 | 64.99 | 0.00 | 0 | 0 | 17.76 | -14.94 | -62.63 | 4.87 | -19.5 | -73.14 |
| 20Q1 (5) | 0.99 | 6.33 | 48.66 | 0.22 | -15.38 | -85.03 | -17.64 | 77.77 | 29.61 | 0.00 | 0 | 0 | 20.88 | -22.49 | -59.82 | 6.05 | -33.22 | -75.68 |
| 19Q4 (4) | 0.93 | 25.58 | 0.0 | 0.26 | -39.53 | 0.0 | -79.36 | -121.18 | 0.0 | 0.00 | 0 | 0.0 | 26.94 | -27.39 | 0.0 | 9.06 | -39.68 | 0.0 |
| 19Q3 (3) | 0.74 | 5.58 | 0.0 | 0.43 | -67.67 | 0.0 | -35.88 | -36.37 | 0.0 | 0.00 | 0 | 0.0 | 37.10 | -21.94 | 0.0 | 15.02 | -17.15 | 0.0 |
| 19Q2 (2) | 0.70 | 5.44 | 0.0 | 1.33 | -9.52 | 0.0 | -26.31 | -4.99 | 0.0 | 0.00 | 0 | 0.0 | 47.53 | -8.54 | 0.0 | 18.13 | -27.13 | 0.0 |
| 19Q1 (1) | 0.66 | 0.0 | 0.0 | 1.47 | 0.0 | 0.0 | -25.06 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 51.97 | 0.0 | 0.0 | 24.88 | 0.0 | 0.0 |
