- 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) | 0.15 | 134.59 | 4.3 | 0 | 27.23 | 25.83 | 64.50 | 531.73 | 4.80 | 0 | 431.50 | -34.49 | 303.81 | -40.79 |
| 2022 (9) | 0.06 | -40.94 | 0 | 0 | 21.64 | -54.11 | 10.21 | -98.36 | 0.00 | 0 | 658.65 | 35.24 | 513.13 | 30.72 |
| 2021 (8) | 0.11 | 2.37 | 0 | 0 | 47.16 | 33.11 | 624.08 | 70.46 | 0.00 | 0 | 487.02 | -34.1 | 392.55 | -39.97 |
| 2020 (7) | 0.11 | -57.77 | 0 | 0 | 35.43 | 60.53 | 366.12 | 83.06 | 0.00 | 0 | 738.99 | 131.55 | 653.95 | 172.23 |
| 2019 (6) | 0.25 | 113.75 | 2.7 | 800.0 | 22.07 | 20.14 | 200.00 | -97.98 | 0.45 | 0 | 319.15 | -42.83 | 240.22 | -50.14 |
| 2018 (5) | 0.12 | 5.88 | 0.3 | 150.0 | 18.37 | 10.6 | 9921.84 | 11.59 | 0.00 | 0 | 558.28 | -3.56 | 481.82 | -4.93 |
| 2017 (4) | 0.11 | -2.64 | 0.12 | -58.62 | 16.61 | -26.92 | 8891.47 | 216.63 | 0.00 | 0 | 578.88 | 6.07 | 506.81 | 8.31 |
| 2016 (3) | 0.11 | -47.43 | 0.29 | -72.38 | 22.73 | -48.62 | 2808.16 | 6.35 | 0.03 | 15.73 | 545.76 | 75.34 | 467.93 | 81.94 |
| 2015 (2) | 0.22 | -7.29 | 1.05 | -51.61 | 44.24 | 65.75 | 2640.51 | 1365.48 | 0.03 | -90.57 | 311.25 | 4.2 | 257.19 | 21.72 |
| 2014 (1) | 0.23 | 28.01 | 2.17 | -14.23 | 26.69 | 150.38 | 180.18 | 0 | 0.28 | 0 | 298.71 | -36.26 | 211.29 | -44.02 |
| 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) | 0.15 | 18.69 | 134.59 | 4.3 | 34.38 | 0 | 451.44 | 31.44 | 307.68 | 2.62 | 5.76 | 0 | 431.50 | -9.98 | -34.49 | 303.81 | -17.55 | -40.79 |
| 23Q3 (19) | 0.13 | 21.56 | 100.79 | 3.2 | 52.38 | 0 | 343.46 | 5946.83 | 799.35 | 2.48 | -97.64 | 0 | 479.36 | -6.83 | -31.78 | 368.46 | -12.14 | -33.38 |
| 23Q2 (18) | 0.10 | 77.61 | -22.11 | 2.1 | 250.0 | 0 | 5.68 | 101.1 | -92.9 | 105.00 | 0 | 0 | 514.48 | -34.9 | 52.69 | 419.39 | -38.4 | 55.6 |
| 23Q1 (17) | 0.06 | -8.45 | -23.63 | 0.6 | 0 | 0 | -515.12 | -136.98 | -492.53 | 0.00 | 0 | 0 | 790.32 | 19.99 | 19.03 | 680.88 | 32.69 | 28.12 |
| 22Q4 (16) | 0.06 | 1.59 | -40.94 | 0 | 0 | 0 | -217.37 | -669.18 | -132.18 | 0.00 | 0 | 0 | 658.65 | -6.26 | 35.24 | 513.13 | -7.23 | 30.72 |
| 22Q3 (15) | 0.06 | -52.85 | -49.23 | 0 | 0 | 0 | 38.19 | -52.23 | -94.91 | 0.00 | 0 | 0 | 702.66 | 108.54 | 52.83 | 553.10 | 105.21 | 48.07 |
| 22Q2 (14) | 0.13 | 74.15 | -28.16 | 0 | 0 | 0 | 79.95 | -39.08 | -86.06 | 0.00 | 0 | 0 | 336.95 | -49.25 | -0.59 | 269.53 | -49.28 | -6.27 |
| 22Q1 (13) | 0.08 | -29.21 | -34.36 | 0 | 0 | 0 | 131.23 | -80.57 | -73.83 | 0.00 | 0 | 0 | 663.96 | 36.33 | 6.21 | 531.45 | 35.38 | -2.93 |
| 21Q4 (12) | 0.11 | -12.67 | 2.37 | 0 | 0 | 0 | 675.54 | -10.04 | 63.15 | 0.00 | 0 | 0 | 487.02 | 5.93 | -34.1 | 392.55 | 5.09 | -39.97 |
| 21Q3 (11) | 0.12 | -33.28 | 21.95 | 0 | 0 | -100.0 | 750.96 | 30.94 | 83.85 | 0.00 | 0 | -100.0 | 459.77 | 35.65 | -51.08 | 373.53 | 29.9 | -55.34 |
| 21Q2 (10) | 0.19 | 59.13 | -28.66 | 0 | 0 | -100.0 | 573.53 | 14.35 | 49.15 | 0.00 | 0 | -100.0 | 338.95 | -45.78 | 4.59 | 287.55 | -47.48 | 10.13 |
| 21Q1 (9) | 0.12 | 10.41 | -47.34 | 0 | 0 | -100.0 | 501.54 | 21.12 | 69.85 | 0.00 | 0 | -100.0 | 625.15 | -15.4 | 65.06 | 547.48 | -16.28 | 79.87 |
| 20Q4 (8) | 0.11 | 4.04 | -57.77 | 0 | -100.0 | -100.0 | 414.07 | 1.37 | 16.47 | 0.00 | -100.0 | -100.0 | 738.99 | -21.38 | 131.55 | 653.95 | -21.81 | 172.23 |
| 20Q3 (7) | 0.10 | -60.97 | -53.99 | 1.0 | -79.17 | -52.38 | 408.47 | 6.23 | 30.92 | 0.65 | -56.6 | -47.71 | 939.91 | 190.02 | 133.02 | 836.38 | 220.32 | 170.43 |
| 20Q2 (6) | 0.26 | 17.46 | 0.85 | 4.8 | 14.29 | 500.0 | 384.53 | 30.23 | 187.69 | 1.51 | 49.66 | 0 | 324.09 | -14.43 | 15.93 | 261.11 | -14.21 | 9.77 |
| 20Q1 (5) | 0.22 | -11.47 | 46.08 | 4.2 | 55.56 | 600.0 | 295.28 | -16.94 | 565.64 | 1.01 | -8.18 | -32.91 | 378.75 | 18.67 | -36.21 | 304.37 | 26.7 | -41.15 |
| 19Q4 (4) | 0.25 | 13.36 | 0.0 | 2.7 | 28.57 | 0.0 | 355.52 | 13.95 | 0.0 | 1.10 | -12.33 | 0.0 | 319.15 | -20.88 | 0.0 | 240.22 | -22.33 | 0.0 |
| 19Q3 (3) | 0.22 | -14.45 | 0.0 | 2.1 | 162.5 | 0.0 | 312.01 | 133.44 | 0.0 | 1.25 | 0 | 0.0 | 403.36 | 44.28 | 0.0 | 309.28 | 30.02 | 0.0 |
| 19Q2 (2) | 0.26 | 70.14 | 0.0 | 0.8 | 33.33 | 0.0 | 133.66 | 201.31 | 0.0 | 0.00 | -100.0 | 0.0 | 279.56 | -52.92 | 0.0 | 237.87 | -54.01 | 0.0 |
| 19Q1 (1) | 0.15 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 44.36 | 0.0 | 0.0 | 1.50 | 0.0 | 0.0 | 593.75 | 0.0 | 0.0 | 517.21 | 0.0 | 0.0 |
