- 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 | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2022 (10) | 0.96 | 13.88 | 6.3 | -8.43 | 3.35 | -35.82 | -6.65 | 0 | 2.74 | 0.0 | 49.43 | -8.85 | 23.93 | -42.37 |
| 2021 (9) | 0.85 | 30.09 | 6.88 | 5.04 | 5.22 | 40.7 | -17.94 | 0 | 2.74 | 0.0 | 54.23 | -50.41 | 41.52 | -10.09 |
| 2020 (8) | 0.65 | -10.26 | 6.55 | -50.15 | 3.71 | -39.87 | -5.58 | 0 | 2.74 | 0.0 | 109.36 | 5.09 | 46.18 | -11.19 |
| 2019 (7) | 0.72 | 10.13 | 13.14 | -7.2 | 6.17 | -53.15 | -17.34 | 0 | 2.74 | 0.0 | 104.06 | 20.75 | 52.00 | 15.94 |
| 2018 (6) | 0.66 | 9.27 | 14.16 | -6.72 | 13.17 | -12.02 | -10.19 | 0 | 2.74 | 0.0 | 86.18 | -12.44 | 44.85 | -19.95 |
| 2017 (5) | 0.60 | 11.76 | 15.18 | -3.07 | 14.97 | -5.43 | -12.80 | 0 | 2.74 | 0.0 | 98.42 | -19.84 | 56.03 | -7.57 |
| 2016 (4) | 0.54 | 19.25 | 15.66 | -9.79 | 15.83 | -27.42 | -19.62 | 0 | 2.74 | 0.0 | 122.78 | -16.15 | 60.62 | -23.63 |
| 2015 (3) | 0.45 | 62.53 | 17.36 | 174.68 | 21.81 | -13.0 | -30.57 | 0 | 2.74 | 0.0 | 146.42 | -9.76 | 79.38 | -19.39 |
| 2014 (2) | 0.28 | -15.1 | 6.32 | 22.96 | 25.07 | 27.91 | 7.90 | 0 | 2.74 | 0 | 162.25 | -22.83 | 98.48 | -30.45 |
| 2013 (1) | 0.33 | -36.49 | 5.14 | -37.01 | 19.6 | 36.87 | -22.20 | 0 | 0.00 | 0 | 210.24 | 10.41 | 141.59 | 15.38 |
| 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q2 (20) | 0.61 | -36.93 | -32.19 | 2.26 | -60.49 | -69.95 | 60.48 | 2109.3 | 949.44 | 0.23 | 0 | 0 | 97.30 | 58.57 | 78.66 | 69.63 | 814.98 | 88.39 |
| 23Q1 (19) | 0.97 | 1.18 | 12.47 | 5.72 | -8.92 | -16.98 | -3.01 | -9.45 | 60.96 | 0.00 | 0 | 0 | 61.36 | 24.14 | 21.03 | 7.61 | -68.2 | -78.07 |
| 22Q4 (18) | 0.96 | 1.63 | 13.88 | 6.28 | -4.85 | -8.59 | -2.75 | 70.21 | 94.76 | 0.00 | 0 | 0 | 49.43 | 16.83 | -8.85 | 23.93 | 7.31 | -42.37 |
| 22Q3 (17) | 0.95 | 4.56 | 35.62 | 6.6 | -12.23 | 5.6 | -9.23 | -29.63 | -813.86 | 0.00 | 0 | 0 | 42.31 | -22.31 | -31.05 | 22.30 | -39.66 | -52.63 |
| 22Q2 (16) | 0.91 | 4.61 | 29.34 | 7.52 | 9.14 | 19.55 | -7.12 | 7.65 | -6.59 | 0.00 | 0 | 0 | 54.46 | 7.42 | -14.93 | 36.96 | 6.51 | -21.31 |
| 22Q1 (15) | 0.87 | 2.45 | 26.2 | 6.89 | 0.29 | 7.66 | -7.71 | 85.31 | 9.82 | 0.00 | 0 | 0 | 50.70 | -6.51 | -51.76 | 34.70 | -16.43 | -23.31 |
| 21Q4 (14) | 0.85 | 21.03 | 30.09 | 6.87 | 9.92 | 4.89 | -52.47 | -5095.05 | -178.65 | 0.00 | 0 | 0 | 54.23 | -11.62 | -50.41 | 41.52 | -11.81 | -10.09 |
| 21Q3 (13) | 0.70 | -0.29 | 12.19 | 6.25 | -0.64 | 69.84 | -1.01 | 84.88 | -573.33 | 0.00 | 0 | 0 | 61.36 | -4.15 | -64.61 | 47.08 | 0.23 | -38.83 |
| 21Q2 (12) | 0.70 | 2.07 | 11.44 | 6.29 | -1.72 | 47.65 | -6.68 | 21.87 | -587.59 | 0.00 | 0 | 0 | 64.02 | -39.09 | -59.44 | 46.97 | 3.8 | -31.68 |
| 21Q1 (11) | 0.69 | 5.6 | -6.83 | 6.4 | -2.29 | -37.74 | -8.55 | 54.59 | -45.9 | 0.00 | 0 | 0 | 105.11 | -3.89 | 4.57 | 45.25 | -2.01 | 21.31 |
| 20Q4 (10) | 0.65 | 4.39 | -10.26 | 6.55 | 77.99 | -50.3 | -18.83 | -12453.33 | 59.51 | 0.00 | 0 | 0 | 109.36 | -36.93 | 5.09 | 46.18 | -39.99 | -11.19 |
| 20Q3 (9) | 0.62 | -0.95 | -2.51 | 3.68 | -13.62 | -74.39 | -0.15 | -110.95 | 98.65 | 0.00 | 0 | 0 | 173.39 | 9.85 | 54.94 | 76.96 | 11.94 | 46.53 |
| 20Q2 (8) | 0.63 | -14.66 | 1.21 | 4.26 | -58.56 | -71.27 | 1.37 | 123.38 | 120.69 | 0.00 | 0 | 0 | 157.84 | 57.02 | 31.3 | 68.75 | 84.32 | 1.43 |
| 20Q1 (7) | 0.74 | 1.71 | 6.71 | 10.28 | -22.0 | -32.32 | -5.86 | 87.4 | 47.96 | 0.00 | 0 | 0 | 100.52 | -3.4 | 1.3 | 37.30 | -28.27 | -21.59 |
| 19Q4 (6) | 0.72 | 13.41 | 10.13 | 13.18 | -8.28 | -6.92 | -46.51 | -317.5 | -416.2 | 0.00 | 0 | 0 | 104.06 | -7.01 | 20.75 | 52.00 | -0.99 | 15.94 |
| 19Q3 (5) | 0.64 | 2.82 | -3.21 | 14.37 | -3.1 | -8.24 | -11.14 | -68.28 | -21.75 | 0.00 | 0 | 0 | 111.91 | -6.9 | 24.18 | 52.52 | -22.51 | 1.78 |
| 19Q2 (4) | 0.62 | -10.03 | 0.0 | 14.83 | -2.37 | 0.0 | -6.62 | 41.21 | 0.0 | 0.00 | 0 | 0.0 | 120.21 | 21.14 | 0.0 | 67.78 | 42.48 | 0.0 |
| 19Q1 (3) | 0.69 | 4.97 | 0.0 | 15.19 | 7.27 | 0.0 | -11.26 | -24.97 | 0.0 | 0.00 | 0 | 0.0 | 99.23 | 15.14 | 0.0 | 47.57 | 6.06 | 0.0 |
| 18Q4 (2) | 0.66 | -0.33 | 0.0 | 14.16 | -9.58 | 0.0 | -9.01 | 1.53 | 0.0 | 0.00 | 0 | 0.0 | 86.18 | -4.37 | 0.0 | 44.85 | -13.08 | 0.0 |
| 18Q3 (1) | 0.66 | 0.0 | 0.0 | 15.66 | 0.0 | 0.0 | -9.15 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 90.12 | 0.0 | 0.0 | 51.60 | 0.0 | 0.0 |
