- 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) | 0.23 | 0.87 | 2.46 | -0.81 | 0.96 | 3.23 | -3.15 | 0 | 1.95 | 0.0 | 198.21 | -91.69 | 69.94 | -87.04 |
| 2022 (9) | 0.23 | -0.43 | 2.48 | -1.98 | 0.93 | -8.82 | -0.80 | 0 | 1.95 | 0.0 | 2386.58 | 86.61 | 539.79 | -11.99 |
| 2021 (8) | 0.23 | -4.6 | 2.53 | 6.3 | 1.02 | 0.99 | 36.72 | -85.63 | 1.95 | 295.45 | 1278.89 | 408.16 | 613.32 | 289.81 |
| 2020 (7) | 0.24 | -4.96 | 2.38 | 58.67 | 1.01 | -5.61 | 255.58 | 0 | 0.49 | 0 | 251.67 | 7.45 | 157.34 | 233.77 |
| 2019 (6) | 0.26 | 411.18 | 1.5 | 0 | 1.07 | 25.88 | -38.72 | 0 | 0.00 | 0 | 234.23 | -77.14 | 47.14 | -94.25 |
| 2018 (5) | 0.05 | 8.21 | 0 | 0 | 0.85 | 750.0 | 0.00 | 0 | 0.00 | 0 | 1024.43 | -45.13 | 820.43 | -27.8 |
| 2017 (4) | 0.05 | 154.4 | 0 | 0 | 0.1 | -44.44 | 0.00 | 0 | 0.00 | 0 | 1867.15 | -71.7 | 1136.33 | -82.74 |
| 2016 (3) | 0.02 | -16.89 | 0 | 0 | 0.18 | -76.0 | 0.00 | 0 | 0.00 | 0 | 6597.40 | 50.67 | 6585.14 | 57.76 |
| 2015 (2) | 0.02 | -79.63 | 0 | 0 | 0.75 | -68.75 | -1288.48 | 0 | 0.00 | 0 | 4378.59 | 901.48 | 4174.08 | 1012.64 |
| 2014 (1) | 0.11 | -38.85 | 0.7 | -48.53 | 2.4 | -5.51 | -15.92 | 0 | 0.00 | 0 | 437.21 | 171.76 | 375.15 | 233.47 |
| 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) | 0.23 | -0.3 | 0.87 | 2.46 | 0.0 | -0.81 | -1.56 | 46.94 | -205.88 | 49.60 | 0.0 | 0.0 | 198.21 | -90.32 | -91.69 | 69.94 | -87.95 | -87.04 |
| 23Q3 (19) | 0.23 | 0.69 | -2.62 | 2.46 | -0.81 | -0.81 | -2.94 | 29.16 | -152.13 | 49.60 | 0.0 | 0.0 | 2047.63 | -15.95 | 53.06 | 580.27 | -2.87 | 53.56 |
| 23Q2 (18) | 0.23 | -0.04 | 1.84 | 2.48 | 0.0 | 0.0 | -4.15 | -3.23 | -11.86 | 49.60 | 0.0 | 3582.75 | 2436.21 | 7.46 | 21.8 | 597.44 | 2.7 | 271.31 |
| 23Q1 (17) | 0.23 | 0.52 | -12.0 | 2.48 | 0.0 | -0.8 | -4.02 | -688.24 | 17.11 | 49.60 | 0.0 | 3582.75 | 2267.14 | -5.0 | 261.95 | 581.72 | 7.77 | 141.79 |
| 22Q4 (16) | 0.23 | -3.75 | -0.43 | 2.48 | 0.0 | -1.98 | -0.51 | -109.04 | 92.58 | 49.60 | 0.0 | 3582.75 | 2386.58 | 78.4 | 86.61 | 539.79 | 42.85 | -11.99 |
| 22Q3 (15) | 0.24 | 5.3 | 0.04 | 2.48 | 0.0 | -6.06 | 5.64 | 252.02 | 235.58 | 49.60 | 3582.75 | 3582.75 | 1337.78 | -33.12 | 10.1 | 377.87 | 134.85 | -45.54 |
| 22Q2 (14) | 0.23 | -13.63 | -2.85 | 2.48 | -0.8 | -3.5 | -3.71 | 23.51 | -102.12 | 1.35 | 0.0 | 0.0 | 2000.15 | 219.32 | 151.12 | 160.90 | -33.12 | -73.68 |
| 22Q1 (13) | 0.26 | 13.74 | 9.59 | 2.5 | -1.19 | -4.94 | -4.85 | 29.4 | -20.95 | 1.35 | 0.0 | 0 | 626.37 | -51.02 | 91.15 | 240.59 | -60.77 | 16.28 |
| 21Q4 (12) | 0.23 | -3.29 | -4.6 | 2.53 | -4.17 | 6.3 | -6.87 | -65.14 | 98.64 | 1.35 | 0.0 | 0 | 1278.89 | 5.25 | 408.16 | 613.32 | -11.61 | 289.81 |
| 21Q3 (11) | 0.24 | 2.26 | 372.64 | 2.64 | 2.72 | 0 | -4.16 | -102.38 | 96.94 | 1.35 | 0.0 | 0 | 1215.10 | 52.55 | -14.19 | 693.88 | 13.51 | -47.4 |
| 21Q2 (10) | 0.23 | -2.57 | 382.14 | 2.57 | -2.28 | 0 | 174.63 | 4454.86 | -70.38 | 1.35 | 0 | 0 | 796.50 | 143.07 | -45.72 | 611.30 | 195.44 | -55.17 |
| 21Q1 (9) | 0.24 | -0.99 | -5.49 | 2.63 | 10.5 | 75.33 | -4.01 | 99.2 | 70.67 | 0.00 | 0 | 0 | 327.69 | 30.21 | 71.62 | 206.91 | 31.51 | 421.71 |
| 20Q4 (8) | 0.24 | 379.13 | -4.96 | 2.38 | 0 | 58.67 | -503.87 | -270.3 | -1745.68 | 0.00 | 0 | 0 | 251.67 | -82.23 | 7.45 | 157.34 | -88.07 | 233.77 |
| 20Q3 (7) | 0.05 | 4.31 | -80.37 | 0 | 0 | -100.0 | -136.07 | -123.08 | -5054.17 | 0.00 | 0 | 0 | 1416.00 | -3.51 | 893.96 | 1319.25 | -3.26 | 1156.19 |
| 20Q2 (6) | 0.05 | -80.9 | -81.62 | 0 | -100.0 | -100.0 | 589.48 | 4412.22 | 587.17 | 0.00 | 0 | 0 | 1467.51 | 668.57 | 964.65 | 1363.74 | 3338.58 | 1123.09 |
| 20Q1 (5) | 0.26 | -0.43 | 70.68 | 1.5 | 0.0 | 50.0 | -13.67 | 49.93 | -198.47 | 0.00 | 0 | 0 | 190.94 | -18.48 | -1.28 | 39.66 | -15.87 | -68.44 |
| 19Q4 (4) | 0.26 | -1.04 | 0.0 | 1.5 | -25.0 | 0.0 | -27.30 | -934.09 | 0.0 | 0.00 | 0 | 0.0 | 234.23 | 64.42 | 0.0 | 47.14 | -55.11 | 0.0 |
| 19Q3 (3) | 0.26 | -2.3 | 0.0 | 2.0 | 0.0 | 0.0 | -2.64 | 97.82 | 0.0 | 0.00 | 0 | 0.0 | 142.46 | 3.35 | 0.0 | 105.02 | -5.81 | 0.0 |
| 19Q2 (2) | 0.26 | 77.31 | 0.0 | 2.0 | 100.0 | 0.0 | -121.00 | -2541.92 | 0.0 | 0.00 | 0 | 0.0 | 137.84 | -28.73 | 0.0 | 111.50 | -11.27 | 0.0 |
| 19Q1 (1) | 0.15 | 0.0 | 0.0 | 1.0 | 0.0 | 0.0 | -4.58 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 193.41 | 0.0 | 0.0 | 125.66 | 0.0 | 0.0 |
