- 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) | 0.21 | -17.8 | 0.4 | 0.0 | 7.18 | -44.9 | -135.00 | 0 | 0.00 | 0 | 321.89 | 12.42 | 232.42 | 15.16 |
| 2022 (9) | 0.26 | -1.18 | 0.4 | 0.0 | 13.03 | 17.71 | 257.56 | 258.67 | 0.00 | 0 | 286.34 | 5.73 | 201.83 | -14.71 |
| 2021 (8) | 0.26 | -17.73 | 0.4 | -60.0 | 11.07 | 33.05 | 71.81 | 0 | 0.00 | 0 | 270.83 | 18.86 | 236.64 | 28.26 |
| 2020 (7) | 0.32 | 22.15 | 1.0 | 42.86 | 8.32 | -15.36 | -74.08 | 0 | 0.00 | 0 | 227.85 | -22.37 | 184.50 | -21.45 |
| 2019 (6) | 0.26 | -5.39 | 0.7 | 16.67 | 9.83 | 11.96 | 153.34 | 0 | 0.00 | 0 | 293.50 | 6.76 | 234.88 | 13.11 |
| 2018 (5) | 0.28 | 36.44 | 0.6 | 0 | 8.78 | 1.39 | -167.24 | 0 | 0.00 | 0 | 274.92 | 29.38 | 207.65 | 54.93 |
| 2017 (4) | 0.20 | -17.62 | 0 | 0 | 8.66 | 2.12 | 9.38 | 0 | 0.00 | 0 | 212.49 | 30.24 | 134.03 | 33.39 |
| 2016 (3) | 0.25 | -10.59 | 0.4 | 100.0 | 8.48 | 15.37 | -220.96 | 0 | 0.00 | 0 | 163.15 | -6.29 | 100.48 | -19.98 |
| 2015 (2) | 0.27 | 12.2 | 0.2 | 0.0 | 7.35 | 10.36 | -605.32 | 0 | 0.00 | 0 | 174.10 | -21.45 | 125.57 | -29.72 |
| 2014 (1) | 0.24 | 11.16 | 0.2 | 0 | 6.66 | 4.06 | -47114.50 | 0 | 0.00 | 0 | 221.64 | -22.92 | 178.66 | -23.17 |
| 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) | 0.21 | 3.29 | -17.8 | 0.4 | 0.0 | 0.0 | -273.38 | -69.44 | -152.95 | 0.00 | 0 | 0 | 321.89 | -7.09 | 12.42 | 232.42 | -2.43 | 15.16 |
| 23Q3 (19) | 0.21 | -17.26 | -19.23 | 0.4 | 0.0 | 0.0 | -161.34 | 29.32 | -132.55 | 0.00 | 0 | 0 | 346.46 | 19.55 | 20.41 | 238.20 | 18.39 | 11.92 |
| 23Q2 (18) | 0.25 | 57.24 | 2.29 | 0.4 | 0.0 | 0.0 | -228.28 | -346.31 | -252.49 | 0.00 | 0 | 0 | 289.80 | -37.67 | -0.29 | 201.20 | -37.56 | -15.36 |
| 23Q1 (17) | 0.16 | -38.83 | -21.07 | 0.4 | 0.0 | 0.0 | 92.68 | -82.05 | 147.08 | 0.00 | 0 | 0 | 464.95 | 62.38 | 34.15 | 322.25 | 59.66 | 1.28 |
| 22Q4 (16) | 0.26 | 1.49 | -1.18 | 0.4 | 0.0 | 0.0 | 516.33 | 4.18 | 50.25 | 0.00 | 0 | 0 | 286.34 | -0.48 | 5.73 | 201.83 | -5.17 | -14.71 |
| 22Q3 (15) | 0.26 | 4.79 | -6.13 | 0.4 | 0.0 | -20.0 | 495.62 | 231.08 | 1044.09 | 0.00 | 0 | 0 | 287.73 | -1.0 | 12.18 | 212.84 | -10.46 | -1.57 |
| 22Q2 (14) | 0.24 | 21.32 | -9.02 | 0.4 | 0.0 | -33.33 | 149.70 | 299.09 | 36.21 | 0.00 | 0 | 0 | 290.64 | -16.15 | 11.83 | 237.70 | -25.29 | 14.91 |
| 22Q1 (13) | 0.20 | -23.41 | -28.07 | 0.4 | 0.0 | -55.56 | 37.51 | -89.08 | 153.21 | 0.00 | 0 | 0 | 346.60 | 27.98 | 33.61 | 318.17 | 34.45 | 56.7 |
| 21Q4 (12) | 0.26 | -3.6 | -17.73 | 0.4 | -20.0 | -60.0 | 343.65 | 693.28 | 623.86 | 0.00 | 0 | 0 | 270.83 | 5.59 | 18.86 | 236.64 | 9.44 | 28.26 |
| 21Q3 (11) | 0.27 | 1.57 | -7.81 | 0.5 | -16.67 | -54.55 | 43.32 | -60.58 | 178.76 | 0.00 | 0 | 0 | 256.50 | -1.31 | 2.47 | 216.23 | 4.53 | 6.15 |
| 21Q2 (10) | 0.27 | -4.08 | -14.23 | 0.6 | -33.33 | -40.0 | 109.90 | 255.89 | 133.14 | 0.00 | 0 | 0 | 259.90 | 0.19 | 11.07 | 206.86 | 1.88 | 24.0 |
| 21Q1 (9) | 0.28 | -12.4 | -13.51 | 0.9 | -10.0 | -10.0 | -70.50 | -7.47 | 69.28 | 0.00 | 0 | 0 | 259.42 | 13.86 | 13.33 | 203.04 | 10.05 | 25.35 |
| 20Q4 (8) | 0.32 | 8.02 | 22.15 | 1.0 | -9.09 | 42.86 | -65.60 | -522.14 | -18.28 | 0.00 | 0 | 0 | 227.85 | -8.97 | -22.37 | 184.50 | -9.43 | -21.45 |
| 20Q3 (7) | 0.30 | -5.5 | 25.73 | 1.1 | 10.0 | 175.0 | 15.54 | -67.03 | -98.4 | 0.00 | 0 | 0 | 250.31 | 6.97 | -18.62 | 203.71 | 22.11 | -17.64 |
| 20Q2 (6) | 0.31 | -3.28 | 42.12 | 1.0 | 0.0 | 150.0 | 47.14 | 120.54 | -56.99 | 0.00 | 0 | 0 | 234.00 | 2.23 | -35.88 | 166.82 | 2.99 | -45.0 |
| 20Q1 (5) | 0.32 | 23.72 | 19.29 | 1.0 | 42.86 | 25.0 | -229.50 | -313.81 | -370.19 | 0.00 | 0 | 0 | 228.90 | -22.01 | -20.22 | 161.98 | -31.04 | -22.55 |
| 19Q4 (4) | 0.26 | 11.19 | 0.0 | 0.7 | 75.0 | 0.0 | -55.46 | -105.7 | 0.0 | 0.00 | 0 | 0.0 | 293.50 | -4.57 | 0.0 | 234.88 | -5.03 | 0.0 |
| 19Q3 (3) | 0.24 | 6.82 | 0.0 | 0.4 | 0.0 | 0.0 | 972.63 | 787.52 | 0.0 | 0.00 | 0 | 0.0 | 307.57 | -15.72 | 0.0 | 247.33 | -18.45 | 0.0 |
| 19Q2 (2) | 0.22 | -18.81 | 0.0 | 0.4 | -50.0 | 0.0 | 109.59 | 29.02 | 0.0 | 0.00 | 0 | 0.0 | 364.92 | 27.18 | 0.0 | 303.30 | 45.03 | 0.0 |
| 19Q1 (1) | 0.27 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | 84.94 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 286.93 | 0.0 | 0.0 | 209.13 | 0.0 | 0.0 |
