- 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) | 0.09 | 6.09 | 0 | 0 | 2.57 | 7.98 | -95.01 | 0 | 0.03 | 0.0 | 1212.92 | -7.71 | 1130.91 | -5.92 |
| 2022 (9) | 0.09 | -36.22 | 0 | 0 | 2.38 | -33.15 | -132.85 | 0 | 0.03 | 0.0 | 1314.23 | 162.73 | 1202.08 | 209.18 |
| 2021 (8) | 0.14 | -60.57 | 0.7 | -36.36 | 3.56 | -67.19 | -11.14 | 0 | 0.03 | 0.0 | 500.22 | 132.56 | 388.80 | 103.9 |
| 2020 (7) | 0.35 | -29.05 | 1.1 | -68.66 | 10.85 | 16.67 | 47.97 | 0 | 0.03 | 0 | 215.09 | 120.65 | 190.68 | 145.78 |
| 2019 (6) | 0.49 | 20.34 | 3.51 | 1.15 | 9.3 | -27.46 | -36.79 | 0 | 0.00 | 0 | 97.48 | -12.98 | 77.58 | -18.06 |
| 2018 (5) | 0.41 | 2.71 | 3.47 | -2.8 | 12.82 | 0.94 | -28.24 | 0 | 0.00 | 0 | 112.02 | -21.18 | 94.68 | -24.15 |
| 2017 (4) | 0.39 | 47.72 | 3.57 | 78.5 | 12.7 | 6.99 | -73.84 | 0 | 0.00 | 0 | 142.12 | -11.79 | 124.83 | -6.81 |
| 2016 (3) | 0.27 | 53.89 | 2.0 | 300.0 | 11.87 | -31.82 | -565.95 | 0 | 0.00 | 0 | 161.11 | -41.02 | 133.95 | -42.9 |
| 2015 (2) | 0.17 | -26.79 | 0.5 | -66.67 | 17.41 | -54.86 | -313.70 | 0 | 0.00 | 0 | 273.18 | 24.19 | 234.58 | 32.41 |
| 2014 (1) | 0.24 | -16.2 | 1.5 | -28.57 | 38.57 | -31.81 | -20.04 | 0 | 0.00 | 0 | 219.97 | 14.99 | 177.16 | 19.33 |
| 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) | 0.09 | 12.84 | 6.09 | 0 | 0 | 0 | -204.99 | -321.35 | -312.79 | 0.00 | 0 | 0 | 1212.92 | -14.94 | -7.71 | 1130.91 | -16.33 | -5.92 |
| 23Q3 (19) | 0.08 | -1.33 | -25.97 | 0 | 0 | 0 | 92.61 | 134.78 | 146.15 | 0.00 | 0 | 0 | 1425.97 | 1.9 | 70.73 | 1351.69 | 3.29 | 98.99 |
| 23Q2 (18) | 0.08 | -2.59 | -50.68 | 0 | 0 | -100.0 | -266.28 | -1229.41 | 10.96 | 0.00 | 0 | 0 | 1399.34 | 4.2 | 234.92 | 1308.60 | 5.94 | 285.56 |
| 23Q1 (17) | 0.09 | -2.18 | -47.57 | 0 | 0 | -100.0 | -20.03 | 59.67 | -135.07 | 0.00 | 0 | 0 | 1342.90 | 2.18 | 221.24 | 1235.24 | 2.76 | 278.61 |
| 22Q4 (16) | 0.09 | -21.27 | -36.22 | 0 | 0 | -100.0 | -49.66 | 75.26 | -141.34 | 0.00 | 0 | 0 | 1314.23 | 57.35 | 162.73 | 1202.08 | 76.96 | 209.18 |
| 22Q3 (15) | 0.11 | -34.27 | -52.72 | 0 | -100.0 | -100.0 | -200.69 | 32.9 | -309.16 | 0.00 | 0 | 0 | 835.24 | 99.91 | 199.36 | 679.28 | 100.14 | 210.64 |
| 22Q2 (14) | 0.17 | 3.57 | -38.18 | 0.7 | 0.0 | -12.5 | -299.07 | -623.67 | -34.22 | 0.00 | 0 | 0 | 417.81 | -0.05 | 62.75 | 339.40 | 4.03 | 64.77 |
| 22Q1 (13) | 0.16 | 18.99 | -40.51 | 0.7 | 0.0 | -12.5 | 57.11 | -52.46 | 1144.23 | 0.00 | 0 | 0 | 418.03 | -16.43 | 66.31 | 326.26 | -16.09 | 52.25 |
| 21Q4 (12) | 0.14 | -41.63 | -60.57 | 0.7 | 0.0 | -36.36 | 120.14 | 25.21 | 160.38 | 0.00 | 0 | -100.0 | 500.22 | 79.28 | 132.56 | 388.80 | 77.8 | 103.9 |
| 21Q3 (11) | 0.23 | -14.05 | -53.21 | 0.7 | -12.5 | -80.06 | 95.95 | 143.06 | -51.55 | 0.00 | 0 | -100.0 | 279.01 | 8.68 | 79.94 | 218.67 | 6.16 | 55.99 |
| 21Q2 (10) | 0.27 | -0.33 | -53.74 | 0.8 | 0.0 | -75.23 | -222.82 | -4954.47 | -1599.62 | 0.00 | 0 | 0 | 256.72 | 2.13 | 184.08 | 205.99 | -3.87 | 174.18 |
| 21Q1 (9) | 0.27 | -21.13 | -43.87 | 0.8 | -27.27 | -76.88 | 4.59 | -90.05 | 116.7 | 0.00 | -100.0 | 0 | 251.36 | 16.86 | 175.46 | 214.29 | 12.38 | 208.82 |
| 20Q4 (8) | 0.35 | -30.75 | -29.05 | 1.1 | -68.66 | -68.66 | 46.14 | -76.7 | 266.09 | 0.13 | 242.92 | 0 | 215.09 | 38.71 | 120.65 | 190.68 | 36.03 | 145.78 |
| 20Q3 (7) | 0.50 | -15.02 | 11.57 | 3.51 | 8.67 | 8.0 | 198.02 | 1610.45 | 530.29 | 0.04 | 0 | 0 | 155.06 | 71.58 | 65.45 | 140.18 | 86.58 | 88.29 |
| 20Q2 (6) | 0.59 | 20.95 | 46.58 | 3.23 | -6.65 | -4.44 | -13.11 | 52.31 | 74.31 | 0.00 | 0 | 0 | 90.37 | -0.96 | -14.99 | 75.13 | 8.27 | -9.74 |
| 20Q1 (5) | 0.49 | -0.31 | 34.55 | 3.46 | -1.42 | 8.81 | -27.49 | 1.04 | -10.49 | 0.00 | 0 | 0 | 91.25 | -6.39 | -22.58 | 69.39 | -10.56 | -24.49 |
| 19Q4 (4) | 0.49 | 8.89 | 0.0 | 3.51 | 8.0 | 0.0 | -27.78 | 39.63 | 0.0 | 0.00 | 0 | 0.0 | 97.48 | 4.01 | 0.0 | 77.58 | 4.2 | 0.0 |
| 19Q3 (3) | 0.45 | 11.65 | 0.0 | 3.25 | -3.85 | 0.0 | -46.02 | 9.84 | 0.0 | 0.00 | 0 | 0.0 | 93.72 | -11.84 | 0.0 | 74.45 | -10.56 | 0.0 |
| 19Q2 (2) | 0.40 | 11.02 | 0.0 | 3.38 | 6.29 | 0.0 | -51.04 | -105.14 | 0.0 | 0.00 | 0 | 0.0 | 106.31 | -9.81 | 0.0 | 83.24 | -9.42 | 0.0 |
| 19Q1 (1) | 0.36 | 0.0 | 0.0 | 3.18 | 0.0 | 0.0 | -24.88 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 117.87 | 0.0 | 0.0 | 91.90 | 0.0 | 0.0 |
