- 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) | 0.44 | -12.45 | 62.03 | -13.64 | 147.82 | 24.77 | 15.93 | 1.21 | 2.63 | -25.36 | 344.76 | 17.27 | 258.35 | 24.65 |
| 2022 (9) | 0.50 | -11.95 | 71.83 | -20.9 | 118.47 | 23.19 | 15.74 | 62.27 | 3.52 | -55.1 | 293.99 | 2.78 | 207.26 | -4.65 |
| 2021 (8) | 0.57 | -2.73 | 90.81 | -10.87 | 96.17 | -10.02 | 9.70 | -3.1 | 7.84 | 12.85 | 286.04 | -9.78 | 217.36 | -12.5 |
| 2020 (7) | 0.58 | -4.08 | 101.89 | -19.8 | 106.88 | -77.1 | 10.01 | -19.53 | 6.95 | 42.03 | 317.04 | 29.35 | 248.40 | 12.9 |
| 2019 (6) | 0.61 | -0.54 | 127.05 | -13.2 | 466.8 | 1.4 | 12.44 | -9.2 | 4.89 | -18.99 | 245.11 | -17.22 | 220.01 | 10.3 |
| 2018 (5) | 0.61 | 0 | 146.37 | 0 | 460.36 | 0 | 13.70 | 0 | 6.04 | 0 | 296.09 | 0 | 199.46 | 0 |
| 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) | 0.44 | -3.62 | -12.45 | 62.03 | -3.2 | -13.64 | 9.00 | -58.29 | 54.91 | 17.64 | 153.99 | -53.72 | 344.76 | 27.58 | 17.27 | 258.35 | 26.55 | 24.65 |
| 23Q3 (19) | 0.45 | -9.27 | -15.23 | 64.08 | -4.49 | -19.13 | 21.58 | -0.05 | -7.82 | 6.94 | -10.46 | -27.95 | 270.23 | 13.09 | 1.03 | 204.15 | 11.94 | 3.79 |
| 23Q2 (18) | 0.50 | -2.97 | -12.31 | 67.09 | -2.71 | -20.43 | 21.59 | 95.74 | 5.89 | 7.76 | -55.34 | -39.42 | 238.96 | 2.4 | -5.29 | 182.37 | 3.73 | -3.84 |
| 23Q1 (17) | 0.51 | 3.19 | -8.22 | 68.96 | -4.0 | -23.31 | 11.03 | 89.85 | -20.01 | 17.36 | -54.44 | -21.76 | 233.35 | -20.63 | -15.23 | 175.81 | -15.17 | -17.13 |
| 22Q4 (16) | 0.50 | -6.68 | -11.95 | 71.83 | -9.35 | -20.9 | 5.81 | -75.18 | -37.93 | 38.11 | 295.4 | 23.06 | 293.99 | 9.92 | 2.78 | 207.26 | 5.37 | -4.65 |
| 22Q3 (15) | 0.53 | -6.14 | -10.48 | 79.24 | -6.02 | -19.18 | 23.41 | 14.81 | 140.84 | 9.64 | -24.72 | -71.52 | 267.47 | 6.01 | 3.97 | 196.70 | 3.72 | -2.66 |
| 22Q2 (14) | 0.57 | 1.55 | -4.89 | 84.32 | -6.23 | -15.42 | 20.39 | 47.86 | 106.8 | 12.80 | -42.32 | -24.53 | 252.30 | -8.35 | -0.67 | 189.65 | -10.61 | -3.18 |
| 22Q1 (13) | 0.56 | -1.01 | 0 | 89.92 | -0.98 | 0 | 13.79 | 47.33 | 0 | 22.20 | -28.33 | -11.47 | 275.28 | -3.76 | 0 | 212.16 | -2.39 | 0 |
| 21Q4 (12) | 0.57 | -5.12 | -2.73 | 90.81 | -7.38 | -10.87 | 9.36 | -3.7 | 61.1 | 30.97 | -8.5 | 23.52 | 286.04 | 11.19 | -9.78 | 217.36 | 7.56 | -12.5 |
| 21Q3 (11) | 0.60 | -0.28 | 0 | 98.05 | -1.65 | 0 | 9.72 | -1.42 | 0 | 33.85 | 99.52 | 181.28 | 257.26 | 1.28 | 0 | 202.08 | 3.17 | 0 |
| 21Q2 (10) | 0.60 | 0 | 5.09 | 99.69 | 0 | -16.94 | 9.86 | 0 | -26.75 | 16.96 | -32.34 | 40.97 | 254.01 | 0 | -34.19 | 195.88 | 0 | -39.47 |
| 21Q1 (9) | 0.00 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 25.07 | 0.0 | 0 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 20Q4 (8) | 0.58 | 0 | 0 | 101.89 | 0 | 0 | 5.81 | 0 | 0 | 25.07 | 108.35 | 0 | 317.04 | 0 | 0 | 248.40 | 0 | 0 |
| 20Q3 (7) | 0.00 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 12.03 | 0.0 | 0 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 20Q2 (6) | 0.57 | 0 | 0 | 120.02 | 0 | 0 | 13.46 | 0 | 0 | 12.03 | 0 | 0 | 385.98 | 0 | 0 | 323.60 | 0 | 0 |
