- 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) | 0.07 | 40.41 | 0 | 0 | 0.05 | 66.67 | -31.02 | 0 | 0.00 | 0 | 556.37 | -56.31 | 503.09 | -58.76 |
| 2022 (9) | 0.05 | -81.21 | 0 | 0 | 0.03 | 0.0 | 15.10 | 0 | 0.00 | 0 | 1273.47 | 1256.92 | 1219.99 | 9567.12 |
| 2021 (8) | 0.26 | -20.51 | 0.62 | -75.88 | 0.03 | -62.5 | -80.87 | 0 | 0.00 | 0 | 93.85 | 742.46 | 12.62 | 134.57 |
| 2020 (7) | 0.32 | 1.69 | 2.57 | -7.22 | 0.08 | 0.0 | -29.06 | 0 | 0.00 | 0 | 11.14 | -83.22 | 5.38 | -65.4 |
| 2019 (6) | 0.32 | 48.72 | 2.77 | -26.33 | 0.08 | 0.0 | -38.74 | 0 | 0.00 | 0 | 66.38 | 765.45 | 15.55 | 214.14 |
| 2018 (5) | 0.21 | 25.34 | 3.76 | 20.51 | 0.08 | -55.56 | -23.03 | 0 | 0.00 | 0 | 7.67 | -95.17 | 4.95 | -96.28 |
| 2017 (4) | 0.17 | 93.12 | 3.12 | 65.08 | 0.18 | -68.42 | -85.48 | 0 | 0.00 | 0 | 158.75 | -42.54 | 133.22 | -49.0 |
| 2016 (3) | 0.09 | -11.57 | 1.89 | -62.2 | 0.57 | 83.87 | -37.65 | 0 | 0.00 | 0 | 276.29 | 3336.44 | 261.24 | 3822.52 |
| 2015 (2) | 0.10 | -69.69 | 5.0 | 48.81 | 0.31 | 55.0 | -18.35 | 0 | 0.00 | 0 | 8.04 | -92.34 | 6.66 | -93.47 |
| 2014 (1) | 0.33 | 50.07 | 3.36 | 37.7 | 0.2 | 0 | -10.19 | 0 | 0.00 | 0 | 104.99 | -59.46 | 101.97 | -37.13 |
| 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) | 0.07 | 69.83 | 40.41 | 0 | 0 | 0 | -15.61 | 93.63 | 95.38 | 0.00 | 0 | 0 | 556.37 | -58.4 | -56.31 | 503.09 | -59.98 | -58.76 |
| 23Q3 (19) | 0.04 | -16.8 | -13.02 | 0 | 0 | 0 | -245.09 | 10.43 | 49.78 | 0.00 | 0 | 0 | 1337.39 | 11.29 | -48.97 | 1257.01 | 13.6 | -50.7 |
| 23Q2 (18) | 0.05 | -1.23 | -2.82 | 0 | 0 | 0 | -273.64 | 23.0 | -250.19 | 0.00 | 0 | 0 | 1201.74 | -2.49 | -53.46 | 1106.57 | -4.24 | -56.18 |
| 23Q1 (17) | 0.05 | 0.62 | -65.97 | 0 | 0 | -100.0 | -355.38 | -5.27 | -1411.37 | 0.00 | 0 | -100.0 | 1232.39 | -3.23 | -26.24 | 1155.55 | -5.28 | -29.46 |
| 22Q4 (16) | 0.05 | 5.21 | -81.21 | 0 | 0 | -100.0 | -337.59 | 30.82 | -54.52 | 0.00 | 0 | -100.0 | 1273.47 | -51.4 | 1256.92 | 1219.99 | -52.15 | 9567.12 |
| 22Q3 (15) | 0.05 | -7.06 | -78.36 | 0 | 0 | 0 | -488.00 | -367.85 | -2410.29 | 0.00 | 0 | -100.0 | 2620.55 | 1.49 | 2390.78 | 2549.54 | 0.96 | 169869.33 |
| 22Q2 (14) | 0.05 | -65.41 | -86.17 | 0 | -100.0 | 0 | 182.19 | 572.29 | 382.2 | 0.00 | -100.0 | -100.0 | 2581.96 | 54.53 | 2205.32 | 2525.20 | 54.16 | 41027.04 |
| 22Q1 (13) | 0.14 | -44.44 | -57.93 | 0.61 | -1.61 | 0 | 27.10 | 112.4 | 225.4 | 1.56 | -24.65 | -24.65 | 1670.84 | 1680.33 | 1292.02 | 1638.09 | 12880.11 | 57988.3 |
| 21Q4 (12) | 0.26 | 21.17 | -20.51 | 0.62 | 0 | -75.88 | -218.47 | -1023.82 | -104.33 | 2.06 | 0.0 | 0.0 | 93.85 | -10.8 | 742.46 | 12.62 | 741.33 | 134.57 |
| 21Q3 (11) | 0.21 | -40.62 | -25.39 | 0 | 0 | -100.0 | -19.44 | 69.89 | 66.62 | 2.06 | 0.0 | 0.0 | 105.21 | -6.06 | 197.46 | 1.50 | -75.57 | -95.23 |
| 21Q2 (10) | 0.36 | 5.22 | 35.46 | 0 | 0 | -100.0 | -64.56 | -198.75 | -552.42 | 2.06 | 0.0 | 0.0 | 112.00 | -6.69 | 115.67 | 6.14 | 117.73 | -87.45 |
| 21Q1 (9) | 0.34 | 4.99 | -4.7 | 0 | -100.0 | -100.0 | -21.61 | 79.79 | -85.02 | 2.06 | 0.0 | 0 | 120.03 | 977.47 | 95.49 | 2.82 | -47.58 | -82.24 |
| 20Q4 (8) | 0.32 | 13.73 | 2.14 | 2.57 | -1.91 | -7.22 | -106.92 | -83.59 | -13.25 | 2.06 | 0.0 | 0 | 11.14 | -68.5 | -83.22 | 5.38 | -82.9 | -65.4 |
| 20Q3 (7) | 0.29 | 7.82 | 9.72 | 2.62 | -1.87 | -31.59 | -58.24 | -508.13 | -113.65 | 2.06 | 0.0 | 0 | 35.37 | -31.89 | -32.73 | 31.47 | -35.68 | -37.3 |
| 20Q2 (6) | 0.26 | -25.97 | 15.08 | 2.67 | -2.91 | -30.65 | 14.27 | 222.17 | 223.12 | 2.06 | 0 | 0 | 51.93 | -15.42 | -18.97 | 48.93 | 208.12 | -20.76 |
| 20Q1 (5) | 0.36 | 12.52 | 65.07 | 2.75 | -0.72 | -26.67 | -11.68 | 87.63 | 32.45 | 0.00 | 0 | 0 | 61.40 | -7.5 | 17.94 | 15.88 | 2.12 | -67.66 |
| 19Q4 (4) | 0.32 | 22.18 | 0.0 | 2.77 | -27.68 | 0.0 | -94.41 | -246.33 | 0.0 | 0.00 | 0 | 0.0 | 66.38 | 26.25 | 0.0 | 15.55 | -69.02 | 0.0 |
| 19Q3 (3) | 0.26 | 13.08 | 0.0 | 3.83 | -0.52 | 0.0 | -27.26 | -135.2 | 0.0 | 0.00 | 0 | 0.0 | 52.58 | -17.96 | 0.0 | 50.19 | -18.72 | 0.0 |
| 19Q2 (2) | 0.23 | 6.18 | 0.0 | 3.85 | 2.67 | 0.0 | -11.59 | 32.97 | 0.0 | 0.00 | 0 | 0.0 | 64.09 | 23.11 | 0.0 | 61.75 | 25.74 | 0.0 |
| 19Q1 (1) | 0.22 | 0.0 | 0.0 | 3.75 | 0.0 | 0.0 | -17.29 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 52.06 | 0.0 | 0.0 | 49.11 | 0.0 | 0.0 |
