- 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) | 0.86 | 4.09 | 14.03 | -25.73 | 16.16 | 169.33 | 10.19 | -37.68 | 0.00 | 0 | 114.97 | -3.43 | 13.03 | 272.29 |
| 2022 (9) | 0.83 | 8.83 | 18.89 | 143.43 | 6.0 | 852.38 | 16.35 | 0 | 0.00 | 0 | 119.05 | -6.94 | 3.50 | -43.73 |
| 2021 (8) | 0.76 | 257.39 | 7.76 | 0 | 0.63 | 3050.0 | -1.08 | 0 | 0.00 | 0 | 127.93 | -70.6 | 6.22 | -97.33 |
| 2020 (7) | 0.21 | 75.68 | 0 | 0 | 0.02 | -99.93 | -428.53 | 0 | 0.00 | 0 | 435.14 | -42.83 | 232.96 | -66.73 |
| 2019 (6) | 0.12 | -85.04 | 0 | 0 | 27.57 | 243.77 | 110.87 | 567.89 | 0.00 | 0 | 761.19 | 517.35 | 700.11 | 10737.62 |
| 2018 (5) | 0.81 | 17.68 | 8.56 | 0 | 8.02 | 854.76 | 16.60 | 0 | 0.00 | 0 | 123.30 | -14.67 | 6.46 | -71.48 |
| 2017 (4) | 0.69 | 13.49 | 0 | 0 | 0.84 | -10.64 | 0.00 | 0 | 0.00 | 0 | 144.49 | -10.28 | 22.65 | -83.92 |
| 2016 (3) | 0.61 | 370.89 | 0 | 0 | 0.94 | 276.0 | 0.00 | 0 | 0.00 | 0 | 161.05 | 16.64 | 140.87 | 2.03 |
| 2015 (2) | 0.13 | -86.67 | 0 | 0 | 0.25 | -26.47 | -53.76 | 0 | 0.00 | 0 | 138.07 | 451.4 | 138.07 | 528.16 |
| 2014 (1) | 0.96 | 23.83 | 1.8 | 22.45 | 0.34 | -56.96 | -3.48 | 0 | 0.00 | 0 | 25.04 | 39.03 | 21.98 | 133.33 |
| 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) | 0.86 | -3.63 | 4.09 | 14.03 | -60.05 | -25.73 | 17.55 | 853.22 | 633.43 | 0.00 | 0 | 0 | 114.97 | 3.79 | -3.43 | 13.03 | 2795.56 | 272.29 |
| 23Q3 (19) | 0.89 | 2.01 | 13.16 | 35.12 | 21.19 | 153.94 | -2.33 | 13.38 | -111.94 | 0.00 | 0 | 0 | 110.77 | -1.88 | -11.04 | 0.45 | 95.65 | -58.33 |
| 23Q2 (18) | 0.87 | 2.36 | 15.75 | 28.98 | 15.37 | 162.03 | -2.69 | 14.6 | -117.65 | 0.00 | 0 | 0 | 112.89 | -2.14 | -12.59 | 0.23 | -92.94 | -90.13 |
| 23Q1 (17) | 0.85 | 3.44 | 16.61 | 25.12 | 32.98 | 234.04 | -3.15 | 4.26 | -107.72 | 0.00 | 0 | 0 | 115.36 | -3.1 | -12.92 | 3.26 | -6.86 | -51.34 |
| 22Q4 (16) | 0.83 | 4.77 | 8.83 | 18.89 | 36.59 | 143.43 | -3.29 | -116.85 | -161.5 | 0.00 | 0 | 0 | 119.05 | -4.39 | -6.94 | 3.50 | 224.07 | -43.73 |
| 22Q3 (15) | 0.79 | 4.34 | 5.23 | 13.83 | 25.05 | 78.22 | 19.52 | 28.08 | 674.6 | 0.00 | 0 | 0 | 124.51 | -3.59 | -3.92 | 1.08 | -53.65 | -94.99 |
| 22Q2 (14) | 0.76 | 3.12 | 22.38 | 11.06 | 47.07 | 50.89 | 15.24 | -62.63 | 430.59 | 0.00 | 0 | 0 | 129.15 | -2.51 | -16.83 | 2.33 | -65.22 | 184.15 |
| 22Q1 (13) | 0.73 | -3.46 | 344.39 | 7.52 | -3.09 | 0 | 40.78 | 662.24 | 101.66 | 0.00 | 0 | 0 | 132.47 | 3.55 | -76.14 | 6.70 | 7.72 | -85.58 |
| 21Q4 (12) | 0.76 | 1.31 | 257.39 | 7.76 | 0.0 | 0 | 5.35 | 112.3 | 100.37 | 0.00 | 0 | 0 | 127.93 | -1.28 | -70.6 | 6.22 | -71.12 | -97.33 |
| 21Q3 (11) | 0.75 | 21.34 | 392.96 | 7.76 | 5.87 | 0 | 2.52 | 154.66 | 101.31 | 0.00 | 0 | 0 | 129.59 | -16.54 | -78.66 | 21.54 | 2526.83 | -94.28 |
| 21Q2 (10) | 0.62 | 274.47 | 309.48 | 7.33 | 0 | 0 | -4.61 | 99.81 | 99.37 | 0.00 | 0 | 0 | 155.28 | -72.04 | -74.66 | 0.82 | -98.24 | -99.81 |
| 21Q1 (9) | 0.16 | -22.36 | 6.59 | 0 | 0 | 0 | -2461.00 | -69.61 | -435.29 | 0.00 | 0 | 0 | 555.28 | 27.61 | -6.98 | 46.47 | -80.05 | -90.61 |
| 20Q4 (8) | 0.21 | 39.74 | 75.68 | 0 | 0 | 0 | -1451.00 | -656.71 | -97.68 | 0.00 | 0 | 0 | 435.14 | -28.36 | -42.83 | 232.96 | -38.15 | -66.73 |
| 20Q3 (7) | 0.15 | 0.8 | -15.04 | 0 | 0 | 0 | -191.75 | 73.99 | -173.5 | 0.00 | 0 | 0 | 607.40 | -0.89 | 17.58 | 376.63 | -14.44 | -24.06 |
| 20Q2 (6) | 0.15 | -2.52 | -82.85 | 0 | 0 | -100.0 | -737.20 | -60.35 | -15362.94 | 0.00 | 0 | 0 | 612.87 | 2.67 | 446.72 | 440.19 | -11.05 | 14923.55 |
| 20Q1 (5) | 0.15 | 27.96 | -81.62 | 0 | 0 | -100.0 | -459.75 | 37.36 | -12393.21 | 0.00 | 0 | 0 | 596.92 | -21.58 | 404.11 | 494.89 | -29.31 | 12889.24 |
| 19Q4 (4) | 0.12 | -32.42 | 0.0 | 0 | 0 | 0.0 | -734.00 | -381.34 | 0.0 | 0.00 | 0 | 0.0 | 761.19 | 47.35 | 0.0 | 700.11 | 41.16 | 0.0 |
| 19Q3 (3) | 0.18 | -79.65 | 0.0 | 0 | -100.0 | 0.0 | 260.89 | 5301.45 | 0.0 | 0.00 | 0 | 0.0 | 516.59 | 360.83 | 0.0 | 495.98 | 16827.65 | 0.0 |
| 19Q2 (2) | 0.88 | 4.42 | 0.0 | 15.54 | 26.55 | 0.0 | 4.83 | 231.25 | 0.0 | 0.00 | 0 | 0.0 | 112.10 | -5.33 | 0.0 | 2.93 | -23.1 | 0.0 |
| 19Q1 (1) | 0.84 | 0.0 | 0.0 | 12.28 | 0.0 | 0.0 | -3.68 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 118.41 | 0.0 | 0.0 | 3.81 | 0.0 | 0.0 |
