- 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) | 0.27 | -7.51 | 3.56 | -21.93 | 58.17 | -11.62 | -26.86 | 0 | 0.00 | 0 | 249.38 | 14.1 | 163.94 | 42.12 |
| 2022 (9) | 0.30 | 17.81 | 4.56 | 7500.0 | 65.82 | 4.84 | -38.90 | 0 | 0.00 | 0 | 218.57 | -14.55 | 115.35 | -24.08 |
| 2021 (8) | 0.25 | -1.88 | 0.06 | 20.0 | 62.78 | -20.9 | -3283.39 | 0 | 0.00 | 0 | 255.80 | -7.7 | 151.93 | -27.33 |
| 2020 (7) | 0.26 | 20.38 | 0.05 | -58.33 | 79.37 | 2.02 | -789.67 | 0 | 0.00 | 0 | 277.15 | -20.58 | 209.08 | -23.66 |
| 2019 (6) | 0.21 | -7.25 | 0.12 | 100.0 | 77.8 | 0.1 | -343.85 | 0 | 0.00 | 0 | 348.98 | 4.77 | 273.88 | 23.91 |
| 2018 (5) | 0.23 | 19.63 | 0.06 | 20.0 | 77.72 | -10.36 | 260.51 | 750.51 | 0.00 | 0 | 333.09 | -18.64 | 221.03 | -27.58 |
| 2017 (4) | 0.19 | -13.07 | 0.05 | -16.67 | 86.7 | -34.72 | 30.63 | -93.91 | 0.00 | 0 | 409.39 | 10.02 | 305.22 | 17.9 |
| 2016 (3) | 0.22 | -18.92 | 0.06 | -93.18 | 132.82 | 17.99 | 503.13 | 87.32 | 0.00 | 0 | 372.12 | 20.6 | 258.87 | 38.93 |
| 2015 (2) | 0.27 | 15.08 | 0.88 | -52.17 | 112.57 | 46.42 | 268.59 | 83.94 | 0.00 | 0 | 308.56 | -15.24 | 186.33 | -24.59 |
| 2014 (1) | 0.24 | -2.2 | 1.84 | -2.65 | 76.88 | -8.19 | 146.02 | -28.79 | 0.00 | 0 | 364.06 | 2.11 | 247.10 | -8.39 |
| 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) | 0.27 | -2.11 | -7.51 | 3.56 | -21.93 | -21.93 | -126.11 | -615.37 | -486.37 | 0.00 | 0 | 0 | 249.38 | 4.2 | 14.1 | 163.94 | 8.18 | 42.12 |
| 23Q3 (19) | 0.28 | 3.25 | 11.23 | 4.56 | 0.0 | 590.91 | 24.47 | 58.18 | -93.2 | 0.00 | 0 | 0 | 239.33 | 1.39 | -5.66 | 151.54 | 10.23 | 13.67 |
| 23Q2 (18) | 0.27 | 6.83 | 17.14 | 4.56 | 0.0 | 1166.67 | 15.47 | 141.88 | 104.82 | 0.00 | 0 | 0 | 236.05 | -4.98 | -11.15 | 137.48 | 7.42 | 2.44 |
| 23Q1 (17) | 0.25 | -14.34 | 6.07 | 4.56 | 0.0 | 7500.0 | -36.94 | -213.17 | 99.2 | 0.00 | 0 | 0 | 248.42 | 13.66 | -2.1 | 127.98 | 10.95 | -7.21 |
| 22Q4 (16) | 0.30 | 17.71 | 17.81 | 4.56 | 590.91 | 7500.0 | 32.64 | -90.93 | 100.94 | 0.00 | 0 | 0 | 218.57 | -13.85 | -14.55 | 115.35 | -13.48 | -24.08 |
| 22Q3 (15) | 0.25 | 8.74 | -5.24 | 0.66 | 83.33 | 1220.0 | 359.84 | 212.03 | 141.42 | 0.00 | 0 | 0 | 253.70 | -4.51 | 2.51 | 133.32 | -0.66 | -13.27 |
| 22Q2 (14) | 0.23 | -3.27 | -7.97 | 0.36 | 500.0 | 620.0 | -321.19 | 93.0 | 95.26 | 0.00 | 0 | 0 | 265.67 | 4.69 | -3.16 | 134.20 | -2.7 | -28.34 |
| 22Q1 (13) | 0.24 | -4.86 | -1.89 | 0.06 | 0.0 | 20.0 | -4591.53 | -31.98 | -17.97 | 0.00 | 0 | 0 | 253.76 | -0.8 | -12.8 | 137.93 | -9.21 | -34.87 |
| 21Q4 (12) | 0.25 | -5.32 | -1.88 | 0.06 | 20.0 | 20.0 | -3479.07 | -300.51 | 18.67 | 0.00 | 0 | 0 | 255.80 | 3.36 | -7.7 | 151.93 | -1.16 | -27.33 |
| 21Q3 (11) | 0.27 | 5.62 | 1.73 | 0.05 | 0.0 | -16.67 | -868.67 | 87.17 | 5.06 | 0.00 | 0 | 0 | 247.49 | -9.78 | -11.89 | 153.72 | -17.92 | -23.07 |
| 21Q2 (10) | 0.25 | 3.12 | 15.24 | 0.05 | 0.0 | -58.33 | -6772.63 | -74.0 | -33246.28 | 0.00 | 0 | 0 | 274.33 | -5.74 | -18.65 | 187.27 | -11.57 | -22.36 |
| 21Q1 (9) | 0.24 | -4.85 | 2.57 | 0.05 | 0.0 | -58.33 | -3892.25 | 9.01 | -3604.95 | 0.00 | 0 | 0 | 291.02 | 5.0 | -6.74 | 211.78 | 1.29 | -3.43 |
| 20Q4 (8) | 0.26 | -1.84 | 20.38 | 0.05 | -16.67 | -58.33 | -4277.71 | -367.52 | -35.2 | 0.00 | 0 | 0 | 277.15 | -1.33 | -20.58 | 209.08 | 4.64 | -23.66 |
| 20Q3 (7) | 0.26 | 19.65 | 10.52 | 0.06 | -50.0 | 0.0 | -914.98 | -4405.07 | -7.63 | 0.00 | 0 | 0 | 280.90 | -16.7 | -11.56 | 199.81 | -17.16 | -17.95 |
| 20Q2 (6) | 0.22 | -8.22 | -11.71 | 0.12 | 0.0 | 100.0 | -20.31 | -118.29 | -100.9 | 0.00 | 0 | 0 | 337.22 | 8.06 | 11.78 | 241.21 | 9.99 | 14.08 |
| 20Q1 (5) | 0.24 | 11.67 | 11.67 | 0.12 | 0.0 | 100.0 | 111.05 | 103.51 | 149.17 | 0.00 | 0 | 0 | 312.06 | -10.58 | -9.56 | 219.30 | -19.93 | -3.65 |
| 19Q4 (4) | 0.21 | -9.88 | 0.0 | 0.12 | 100.0 | 0.0 | -3163.89 | -272.16 | 0.0 | 0.00 | 0 | 0.0 | 348.98 | 9.87 | 0.0 | 273.88 | 12.46 | 0.0 |
| 19Q3 (3) | 0.24 | -4.42 | 0.0 | 0.06 | 0.0 | 0.0 | -850.15 | -137.82 | 0.0 | 0.00 | 0 | 0.0 | 317.62 | 5.28 | 0.0 | 243.53 | 15.18 | 0.0 |
| 19Q2 (2) | 0.25 | 16.09 | 0.0 | 0.06 | 0.0 | 0.0 | 2247.74 | 1095.24 | 0.0 | 0.00 | 0 | 0.0 | 301.69 | -12.56 | 0.0 | 211.44 | -7.1 | 0.0 |
| 19Q1 (1) | 0.21 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -225.85 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 345.04 | 0.0 | 0.0 | 227.61 | 0.0 | 0.0 |
