- 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) | 0.17 | -65.04 | 0 | 0 | 0 | 0 | -144.35 | 0 | 0.00 | 0 | 1099.19 | 406.1 | 930.13 | 407.08 |
| 2022 (9) | 0.48 | -10.57 | 0.06 | -87.23 | 0.13 | -27.78 | -76.28 | 0 | 0.00 | 0 | 217.19 | 17.43 | 183.43 | 1563.01 |
| 2021 (8) | 0.54 | 177.41 | 0.47 | 1075.0 | 0.18 | -5.26 | -298.46 | 0 | 0.00 | 0 | 184.96 | -64.81 | 11.03 | -74.38 |
| 2020 (7) | 0.19 | 55.14 | 0.04 | -71.43 | 0.19 | -17.39 | -164.13 | 0 | 0.00 | 0 | 525.63 | -31.21 | 43.06 | -64.16 |
| 2019 (6) | 0.12 | 64.12 | 0.14 | 0 | 0.23 | -77.45 | -95.71 | 0 | 0.00 | 0 | 764.16 | 59.77 | 120.15 | 13.33 |
| 2018 (5) | 0.08 | 25.5 | 0 | 0 | 1.02 | -61.22 | -471.03 | 0 | 0.00 | 0 | 478.28 | -70.29 | 106.02 | -87.38 |
| 2017 (4) | 0.06 | 131.42 | 0 | 0 | 2.63 | -54.58 | 0.00 | 0 | 0.00 | 0 | 1609.90 | 22.51 | 840.08 | -2.84 |
| 2016 (3) | 0.03 | 28.57 | 0 | 0 | 5.79 | -44.91 | 0.00 | 0 | 0.00 | 0 | 1314.06 | -72.89 | 864.64 | -77.01 |
| 2015 (2) | 0.02 | -30.24 | 0 | 0 | 10.51 | -41.48 | -14945.60 | 0 | 0.00 | 0 | 4846.60 | 66.85 | 3760.52 | 52.04 |
| 2014 (1) | 0.03 | -80.91 | 0 | 0 | 17.96 | 7.03 | -81.37 | 0 | 0.00 | 0 | 2904.78 | 454.66 | 2473.42 | 497.57 |
| 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) | 0.17 | -17.82 | -65.04 | 0 | 0 | -100.0 | 86.40 | 128.31 | 1241.61 | 0.00 | 0 | 0 | 1099.19 | 32.64 | 406.1 | 930.13 | 38.16 | 407.08 |
| 23Q3 (19) | 0.20 | 4.52 | -53.81 | 0 | 0 | -100.0 | -305.18 | 83.36 | -235.33 | 0.00 | 0 | 0 | 828.69 | -8.37 | 239.81 | 673.24 | -9.4 | 244.95 |
| 23Q2 (18) | 0.19 | -60.53 | -57.02 | 0 | -100.0 | -100.0 | -1834.46 | -648.76 | -1220.8 | 0.00 | 0 | 0 | 904.41 | 349.2 | 280.95 | 743.06 | 363.66 | 271.62 |
| 23Q1 (17) | 0.49 | 3.13 | -8.37 | 0.02 | -66.67 | -96.08 | -245.00 | -3904.35 | -203.71 | 0.00 | 0 | 0 | 201.34 | -7.3 | 5.7 | 160.26 | -12.63 | -1.2 |
| 22Q4 (16) | 0.48 | 8.57 | -10.57 | 0.06 | -40.0 | -87.23 | 6.44 | 107.08 | 103.86 | 0.00 | 0 | 0 | 217.19 | -10.94 | 17.43 | 183.43 | -6.02 | 1563.01 |
| 22Q3 (15) | 0.44 | -2.76 | 0.3 | 0.1 | -47.37 | -72.97 | -91.01 | 34.47 | 58.6 | 0.00 | 0 | 0 | 243.87 | 2.72 | 6.59 | 195.17 | -2.39 | 1690.55 |
| 22Q2 (14) | 0.45 | -15.85 | 16.01 | 0.19 | -62.75 | -26.92 | -138.89 | -72.17 | 77.85 | 0.00 | 0 | 0 | 237.41 | 24.64 | -8.89 | 199.95 | 23.27 | 1010.22 |
| 22Q1 (13) | 0.54 | 0.65 | 108.39 | 0.51 | 8.51 | 218.75 | -80.67 | 51.66 | 53.65 | 0.00 | 0 | 0 | 190.48 | 2.98 | -48.88 | 162.21 | 1370.63 | 300.12 |
| 21Q4 (12) | 0.54 | 21.76 | 177.41 | 0.47 | 27.03 | 1075.0 | -166.89 | 24.08 | 79.28 | 0.00 | 0 | 0 | 184.96 | -19.16 | -64.81 | 11.03 | 1.19 | -74.38 |
| 21Q3 (11) | 0.44 | 12.48 | 268.26 | 0.37 | 42.31 | 640.0 | -219.83 | 64.94 | -208.75 | 0.00 | 0 | 0 | 228.79 | -12.2 | -73.06 | 10.90 | -39.48 | -82.05 |
| 21Q2 (10) | 0.39 | 51.16 | 182.03 | 0.26 | 62.5 | 0 | -627.08 | -260.27 | -880.58 | 0.00 | 0 | 0 | 260.58 | -30.07 | -61.23 | 18.01 | -55.57 | -78.83 |
| 21Q1 (9) | 0.26 | 33.99 | 128.65 | 0.16 | 300.0 | 0 | -174.06 | 78.39 | -321.55 | 0.00 | 0 | 0 | 372.61 | -29.11 | -55.26 | 40.54 | -5.85 | -64.08 |
| 20Q4 (8) | 0.19 | 61.64 | 55.14 | 0.04 | -20.0 | -71.43 | -805.46 | -1031.26 | -1029.84 | 0.00 | 0 | 0 | 525.63 | -38.1 | -31.21 | 43.06 | -29.08 | -64.16 |
| 20Q3 (7) | 0.12 | -13.85 | -74.97 | 0.05 | 0 | -68.75 | -71.20 | -11.34 | 38.58 | 0.00 | 0 | 0 | 849.19 | 26.34 | 468.63 | 60.72 | -28.63 | 264.9 |
| 20Q2 (6) | 0.14 | 22.55 | -68.37 | 0 | 0 | -100.0 | -63.95 | -54.88 | -26.88 | 0.00 | 0 | 0 | 672.12 | -19.3 | 148.05 | 85.08 | -24.61 | 130.69 |
| 20Q1 (5) | 0.11 | -9.08 | -73.58 | 0 | -100.0 | -100.0 | -41.29 | 42.08 | 92.75 | 0.00 | 0 | 0 | 832.85 | 8.99 | 244.69 | 112.85 | -6.08 | 74.04 |
| 19Q4 (4) | 0.12 | -73.93 | 0.0 | 0.14 | -12.5 | 0.0 | -71.29 | 38.5 | 0.0 | 0.00 | 0 | 0.0 | 764.16 | 411.69 | 0.0 | 120.15 | 622.06 | 0.0 |
| 19Q3 (3) | 0.48 | 8.88 | 0.0 | 0.16 | -20.0 | 0.0 | -115.92 | -130.0 | 0.0 | 0.00 | 0 | 0.0 | 149.34 | -44.88 | 0.0 | 16.64 | -54.88 | 0.0 |
| 19Q2 (2) | 0.44 | 2.36 | 0.0 | 0.2 | 0.0 | 0.0 | -50.40 | 91.15 | 0.0 | 0.00 | 0 | 0.0 | 270.96 | 12.14 | 0.0 | 36.88 | -43.12 | 0.0 |
| 19Q1 (1) | 0.43 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | -569.55 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 241.62 | 0.0 | 0.0 | 64.84 | 0.0 | 0.0 |
