- 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) | 0.40 | 545.5 | 0 | 0 | 0.08 | 33.33 | 0.00 | 0 | 0.00 | 0 | 248.43 | -35.96 | 226.79 | -41.12 |
| 2022 (9) | 0.06 | -91.0 | 0 | 0 | 0.06 | -81.82 | 0.00 | 0 | 0.00 | 0 | 387.92 | 168.61 | 385.16 | 235.8 |
| 2021 (8) | 0.69 | 24.2 | 0.01 | 0 | 0.33 | -71.3 | -918.78 | 0 | 0.00 | 0 | 144.42 | -18.85 | 114.70 | -23.78 |
| 2020 (7) | 0.56 | 13.84 | 0 | 0 | 1.15 | -38.17 | -276.38 | 0 | 0.00 | 0 | 177.96 | -7.09 | 150.48 | -21.34 |
| 2019 (6) | 0.49 | 116.96 | 0 | 0 | 1.86 | -11.43 | -801.08 | 0 | 0.00 | 0 | 191.55 | -2.58 | 191.30 | -2.61 |
| 2018 (5) | 0.23 | 70.09 | 0 | 0 | 2.1 | -32.26 | 0.00 | 0 | 0.00 | 0 | 196.63 | -33.54 | 196.43 | -31.67 |
| 2017 (4) | 0.13 | 18.85 | 0 | 0 | 3.1 | -48.5 | 0.00 | 0 | 0.00 | 0 | 295.88 | -36.9 | 287.49 | -37.18 |
| 2016 (3) | 0.11 | -30.33 | 0 | 0 | 6.02 | -36.09 | -139.67 | 0 | 0.00 | 0 | 468.88 | 56.74 | 457.67 | 53.02 |
| 2015 (2) | 0.16 | 68.14 | 0 | 0 | 9.42 | 10.18 | 0.00 | 0 | 0.00 | 0 | 299.14 | -65.05 | 299.09 | -65.03 |
| 2014 (1) | 0.10 | -53.54 | 0 | 0 | 8.55 | 12.2 | 0.00 | 0 | 0.00 | 0 | 855.95 | 127.19 | 855.36 | 132.01 |
| 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q1 (20) | 0.34 | -16.16 | 699.52 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 295.99 | 19.14 | -40.25 | 262.07 | 15.56 | -41.11 |
| 23Q4 (19) | 0.40 | 65.98 | 545.5 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 248.43 | -39.77 | -35.96 | 226.79 | -39.21 | -41.12 |
| 23Q3 (18) | 0.24 | 381.87 | 311.39 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 412.49 | 1.77 | -10.85 | 373.05 | 2.02 | -19.04 |
| 23Q2 (17) | 0.05 | 19.24 | -77.61 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 405.33 | -18.18 | -8.98 | 365.68 | -17.82 | -17.09 |
| 23Q1 (16) | 0.04 | -32.32 | -94.07 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 495.41 | 27.71 | 252.76 | 444.99 | 15.53 | 224.41 |
| 22Q4 (15) | 0.06 | 5.78 | -91.0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 387.92 | -16.16 | 168.61 | 385.16 | -16.41 | 235.8 |
| 22Q3 (14) | 0.06 | -73.77 | -91.9 | 0 | 0 | -100.0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 462.68 | 3.9 | 240.46 | 460.76 | 4.47 | 449.96 |
| 22Q2 (13) | 0.22 | -68.41 | -69.66 | 0 | 0 | -100.0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 445.32 | 217.09 | 232.63 | 441.03 | 221.52 | 382.21 |
| 22Q1 (12) | 0.71 | 2.75 | 15.02 | 0 | -100.0 | 0 | 0.00 | 0 | 100.0 | 0.00 | 0 | 0 | 140.44 | -2.76 | -12.34 | 137.17 | 19.59 | 55.68 |
| 21Q4 (11) | 0.69 | -4.82 | 24.2 | 0.01 | -92.86 | 0 | 0.00 | 0 | 100.0 | 0.00 | 0 | 0 | 144.42 | 6.27 | -18.85 | 114.70 | 36.91 | -23.78 |
| 21Q3 (10) | 0.73 | -1.77 | 37.88 | 0.14 | 27.27 | 0 | 0.00 | 0 | 100.0 | 0.00 | 0 | 0 | 135.90 | 1.51 | -23.63 | 83.78 | -8.4 | -42.46 |
| 21Q2 (9) | 0.74 | 19.74 | 64.82 | 0.11 | 0 | 0 | 0.00 | 100.0 | 100.0 | 0.00 | 0 | 0 | 133.88 | -16.43 | -35.9 | 91.46 | 3.8 | -54.64 |
| 21Q1 (8) | 0.62 | 10.95 | 14.6 | 0 | 0 | 0 | -454.06 | 22.85 | -73.68 | 0.00 | 0 | 0 | 160.21 | -9.97 | -7.8 | 88.11 | -41.45 | -49.2 |
| 20Q4 (7) | 0.56 | 5.66 | 13.84 | 0 | 0 | 0 | -588.55 | -111.51 | 38.36 | 0.00 | 0 | 0 | 177.96 | 0.01 | -7.09 | 150.48 | 3.34 | -21.34 |
| 20Q3 (6) | 0.53 | 17.42 | 33.71 | 0 | 0 | 0 | -278.26 | -843.89 | 75.18 | 0.00 | 0 | 0 | 177.94 | -14.8 | -30.43 | 145.61 | -27.78 | -42.99 |
| 20Q2 (5) | 0.45 | -16.75 | 43.32 | 0 | 0 | 0 | -29.48 | 88.72 | 95.48 | 0.00 | 0 | 0 | 208.86 | 20.2 | -29.34 | 201.61 | 16.24 | -31.23 |
| 20Q1 (4) | 0.54 | 10.21 | 0.0 | 0 | 0 | 0.0 | -261.44 | 72.62 | 0.0 | 0.00 | 0 | 0.0 | 173.76 | -9.29 | 0.0 | 173.45 | -9.33 | 0.0 |
| 19Q4 (3) | 0.49 | 24.1 | 0.0 | 0 | 0 | 0.0 | -954.80 | 14.85 | 0.0 | 0.00 | 0 | 0.0 | 191.55 | -25.11 | 0.0 | 191.30 | -25.1 | 0.0 |
| 19Q3 (2) | 0.39 | 25.86 | 0.0 | 0 | 0 | 0.0 | -1121.30 | -71.76 | 0.0 | 0.00 | 0 | 0.0 | 255.77 | -13.47 | 0.0 | 255.42 | -12.88 | 0.0 |
| 19Q2 (1) | 0.31 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -652.83 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 295.57 | 0.0 | 0.0 | 293.18 | 0.0 | 0.0 |
