- 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) | 0.11 | -1.76 | 0.08 | 0.0 | 3.63 | -41.83 | -164.13 | 0 | 0.00 | 0 | 755.58 | -0.81 | 597.75 | -6.87 |
| 2022 (9) | 0.11 | 40.6 | 0.08 | -55.56 | 6.24 | 20.23 | 126.85 | 1029.56 | 0.00 | 0 | 761.78 | 6.94 | 641.82 | 10.2 |
| 2021 (8) | 0.08 | -27.12 | 0.18 | 157.14 | 5.19 | -27.0 | 11.23 | -84.86 | 0.00 | 0 | 712.37 | 33.98 | 582.40 | 32.14 |
| 2020 (7) | 0.11 | -42.38 | 0.07 | -95.54 | 7.11 | 15.24 | 74.18 | 155.53 | 0.00 | 0 | 531.69 | 30.74 | 440.76 | 21.87 |
| 2019 (6) | 0.18 | -24.47 | 1.57 | 2516.67 | 6.17 | 34.13 | 29.03 | 450.85 | 0.00 | 0 | 406.67 | -39.13 | 361.67 | -37.07 |
| 2018 (5) | 0.24 | -5.96 | 0.06 | -60.0 | 4.6 | -16.67 | 5.27 | -86.3 | 0.00 | 0 | 668.08 | 15.41 | 574.69 | 16.6 |
| 2017 (4) | 0.26 | 36.09 | 0.15 | -66.67 | 5.52 | 5.54 | 38.47 | -62.21 | 0.00 | 0 | 578.88 | 51.23 | 492.87 | 49.95 |
| 2016 (3) | 0.19 | -6.68 | 0.45 | -22.41 | 5.23 | 0.0 | 101.79 | 68.58 | 0.16 | -67.42 | 382.79 | 1.1 | 328.68 | -1.02 |
| 2015 (2) | 0.20 | -3.07 | 0.58 | -15.94 | 5.23 | 5.66 | 60.38 | -3.96 | 0.48 | -3.45 | 378.61 | 2.2 | 332.08 | 5.97 |
| 2014 (1) | 0.21 | -43.94 | 0.69 | -55.77 | 4.95 | 13.27 | 62.87 | 113.41 | 0.50 | 0 | 370.47 | 144.92 | 313.36 | 142.86 |
| 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) | 0.11 | -5.62 | -1.76 | 0.08 | 0.0 | 0.0 | -168.92 | -58.61 | -11749.66 | 0.00 | 0 | 0 | 755.58 | 6.81 | -0.81 | 597.75 | 4.94 | -6.87 |
| 23Q3 (19) | 0.11 | -25.32 | 4.96 | 0.08 | -55.56 | 0.0 | -106.50 | 39.04 | -149.92 | 0.00 | 0 | 0 | 707.42 | 40.61 | -9.98 | 569.61 | 37.67 | -15.3 |
| 23Q2 (18) | 0.15 | 83.27 | -4.09 | 0.18 | 125.0 | 125.0 | -174.71 | 16.98 | -205.53 | 0.00 | 0 | 0 | 503.09 | -55.72 | 9.04 | 413.75 | -55.79 | 3.01 |
| 23Q1 (17) | 0.08 | -23.96 | -16.68 | 0.08 | 0.0 | 0.0 | -210.45 | -14613.79 | -269.87 | 0.00 | 0 | 0 | 1136.15 | 49.14 | 37.57 | 935.98 | 45.83 | 33.21 |
| 22Q4 (16) | 0.11 | 0.84 | 40.6 | 0.08 | 0.0 | -55.56 | 1.45 | -99.32 | -98.72 | 0.00 | 0 | 0 | 761.78 | -3.07 | 6.94 | 641.82 | -4.56 | 10.2 |
| 22Q3 (15) | 0.11 | -31.76 | -20.59 | 0.08 | 0.0 | 0.0 | 213.34 | 28.86 | 242.64 | 0.00 | 0 | 0 | 785.89 | 70.33 | 91.96 | 672.48 | 67.43 | 108.22 |
| 22Q2 (14) | 0.16 | 59.21 | 108.67 | 0.08 | 0.0 | 0.0 | 165.56 | 33.63 | 153.54 | 0.00 | 0 | 0 | 461.39 | -44.13 | -38.41 | 401.65 | -42.84 | -32.79 |
| 22Q1 (13) | 0.10 | 28.33 | 9.83 | 0.08 | -55.56 | 0.0 | 123.89 | 9.71 | 726.48 | 0.00 | 0 | 0 | 825.90 | 15.94 | 31.72 | 702.65 | 20.65 | 37.31 |
| 21Q4 (12) | 0.08 | -43.05 | -27.12 | 0.18 | 125.0 | 157.14 | 112.92 | 175.5 | -23.9 | 0.00 | 0 | 0 | 712.37 | 74.0 | 33.98 | 582.40 | 80.33 | 32.14 |
| 21Q3 (11) | 0.13 | 79.33 | 23.96 | 0.08 | 0.0 | -70.37 | -149.57 | -329.05 | -127.0 | 0.00 | 0 | 0 | 409.41 | -45.34 | -26.67 | 322.96 | -45.95 | -32.19 |
| 21Q2 (10) | 0.07 | -16.2 | -43.65 | 0.08 | 0.0 | 14.29 | 65.30 | 335.62 | 36.21 | 0.00 | 0 | 0 | 749.08 | 19.47 | 57.84 | 597.57 | 16.78 | 46.32 |
| 21Q1 (9) | 0.09 | -14.84 | -51.49 | 0.08 | 14.29 | -94.94 | 14.99 | -89.9 | -66.75 | 0.00 | 0 | 0 | 627.00 | 17.93 | 64.19 | 511.72 | 16.1 | 54.62 |
| 20Q4 (8) | 0.11 | -3.13 | -42.38 | 0.07 | -74.07 | -95.54 | 148.38 | -73.22 | 831.45 | 0.00 | 0 | 0 | 531.69 | -4.77 | 30.74 | 440.76 | -7.45 | 21.87 |
| 20Q3 (7) | 0.11 | -18.48 | -57.37 | 0.27 | 285.71 | -82.69 | 553.98 | 1055.57 | 1069.47 | 0.00 | 0 | 0 | 558.32 | 17.65 | 137.82 | 476.26 | 16.62 | 149.25 |
| 20Q2 (6) | 0.13 | -27.86 | -54.99 | 0.07 | -95.57 | -95.51 | 47.94 | 6.34 | 53.75 | 0.00 | 0 | 0 | 474.57 | 24.28 | 117.73 | 408.40 | 23.4 | 125.24 |
| 20Q1 (5) | 0.18 | 1.15 | -31.39 | 1.58 | 0.64 | 2533.33 | 45.08 | 182.99 | 110.16 | 0.00 | 0 | 0 | 381.87 | -6.1 | -35.85 | 330.96 | -8.49 | -33.9 |
| 19Q4 (4) | 0.18 | -28.33 | 0.0 | 1.57 | 0.64 | 0.0 | 15.93 | -66.37 | 0.0 | 0.00 | 0 | 0.0 | 406.67 | 73.22 | 0.0 | 361.67 | 89.28 | 0.0 |
| 19Q3 (3) | 0.25 | -13.93 | 0.0 | 1.56 | 0.0 | 0.0 | 47.37 | 51.92 | 0.0 | 0.00 | 0 | 0.0 | 234.77 | 7.71 | 0.0 | 191.08 | 5.38 | 0.0 |
| 19Q2 (2) | 0.30 | 9.97 | 0.0 | 1.56 | 2500.0 | 0.0 | 31.18 | 45.36 | 0.0 | 0.00 | 0 | 0.0 | 217.96 | -63.38 | 0.0 | 181.32 | -63.79 | 0.0 |
| 19Q1 (1) | 0.27 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 21.45 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 595.25 | 0.0 | 0.0 | 500.71 | 0.0 | 0.0 |
