- 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) | 0.37 | -17.46 | 0.78 | -46.58 | 7.39 | -6.46 | 62.41 | -32.91 | 0.24 | -36.01 | 229.52 | 10.97 | 183.11 | 3.5 |
| 2022 (9) | 0.45 | -30.07 | 1.46 | -27.36 | 7.9 | -3.3 | 93.02 | 113.06 | 0.38 | -76.8 | 206.83 | 24.39 | 176.92 | 20.68 |
| 2021 (8) | 0.64 | -15.37 | 2.01 | -36.19 | 8.17 | 27.26 | 43.66 | 345.06 | 1.62 | -87.66 | 166.27 | 15.92 | 146.60 | 13.41 |
| 2020 (7) | 0.75 | 14.43 | 3.15 | 370.15 | 6.42 | -35.02 | 9.81 | -70.98 | 13.16 | 2385.38 | 143.44 | 0.41 | 129.27 | 5.42 |
| 2019 (6) | 0.66 | 5.52 | 0.67 | -30.93 | 9.88 | 40.94 | 33.80 | -42.16 | 0.53 | -27.88 | 142.86 | -11.11 | 122.62 | -9.79 |
| 2018 (5) | 0.63 | -7.54 | 0.97 | -4.9 | 7.01 | 76.57 | 58.44 | 51.01 | 0.73 | -37.08 | 160.72 | 0.39 | 135.92 | -3.6 |
| 2017 (4) | 0.68 | -6.07 | 1.02 | 30.77 | 3.97 | 0 | 38.70 | 0 | 1.17 | 0 | 160.09 | -1.09 | 141.00 | -4.1 |
| 2016 (3) | 0.72 | 0 | 0.78 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 161.85 | 0 | 147.03 | 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) | 0.37 | -6.87 | -17.46 | 0.78 | -15.22 | -46.58 | 31.56 | -71.76 | -31.88 | 2.70 | 225.38 | 12.91 | 229.52 | 4.57 | 10.97 | 183.11 | 2.62 | 3.5 |
| 23Q3 (19) | 0.40 | -2.61 | -21.59 | 0.92 | 3.37 | -37.84 | 111.75 | 64.41 | -2.93 | 0.83 | -44.68 | -23.71 | 219.48 | -4.43 | 28.29 | 178.43 | -5.73 | 12.67 |
| 23Q2 (18) | 0.41 | -15.17 | -16.41 | 0.89 | -38.19 | -34.07 | 67.97 | 74.37 | -55.46 | 1.50 | -40.57 | -12.34 | 229.65 | 23.81 | 20.63 | 189.28 | 20.62 | 8.97 |
| 23Q1 (17) | 0.48 | 7.28 | 1.46 | 1.44 | -1.37 | 65.52 | 38.98 | -15.86 | -51.51 | 2.52 | 5.54 | -32.91 | 185.49 | -10.32 | -1.7 | 156.92 | -11.3 | -8.81 |
| 22Q4 (16) | 0.45 | -11.53 | -30.07 | 1.46 | -1.35 | -27.36 | 46.33 | -59.76 | -15.87 | 2.39 | 119.85 | -59.73 | 206.83 | 20.9 | 24.39 | 176.92 | 11.72 | 20.68 |
| 22Q3 (15) | 0.50 | 3.82 | -26.13 | 1.48 | 9.63 | -38.08 | 115.12 | -24.56 | 78.48 | 1.09 | -36.43 | -80.56 | 171.08 | -10.14 | 10.06 | 158.36 | -8.83 | 16.3 |
| 22Q2 (14) | 0.49 | 2.96 | -30.89 | 1.35 | 55.17 | -46.22 | 152.60 | 89.82 | 231.67 | 1.71 | -54.51 | -75.34 | 190.38 | 0.9 | 23.18 | 173.70 | 0.94 | 26.64 |
| 22Q1 (13) | 0.47 | -26.06 | -36.92 | 0.87 | -56.72 | -72.12 | 80.39 | 45.98 | 304.38 | 3.76 | -36.64 | -76.87 | 188.69 | 13.48 | 32.61 | 172.08 | 17.38 | 31.92 |
| 21Q4 (12) | 0.64 | -6.54 | -15.37 | 2.01 | -15.9 | -36.19 | 55.07 | -14.62 | 370.68 | 5.94 | 6.13 | -78.62 | 166.27 | 6.97 | 15.92 | 146.60 | 7.66 | 13.41 |
| 21Q3 (11) | 0.68 | -2.87 | -4.69 | 2.39 | -4.78 | 64.83 | 64.50 | 40.19 | 6.56 | 5.59 | -19.38 | 123.78 | 155.44 | 0.58 | 15.17 | 136.17 | -0.72 | 10.57 |
| 21Q2 (10) | 0.70 | -6.01 | -1.25 | 2.51 | -19.55 | 146.08 | 46.01 | 131.44 | 460.58 | 6.94 | -57.34 | 0 | 154.55 | 8.62 | 12.14 | 137.16 | 5.15 | 12.06 |
| 21Q1 (9) | 0.75 | -0.81 | 0 | 3.12 | -0.95 | 0 | 19.88 | 69.91 | 0 | 16.27 | -41.44 | 0 | 142.29 | -0.8 | 0 | 130.44 | 0.91 | 0 |
| 20Q4 (8) | 0.75 | 5.26 | 0 | 3.15 | 117.24 | 0 | 11.70 | -80.67 | 0 | 27.78 | 1011.11 | 0 | 143.44 | 6.28 | 0 | 129.27 | 4.97 | 0 |
| 20Q3 (7) | 0.72 | 0.63 | 0 | 1.45 | 42.16 | 0 | 60.53 | 574.37 | 0 | 2.50 | 0 | 0 | 134.96 | -2.08 | 0 | 123.15 | 0.61 | 0 |
| 20Q2 (6) | 0.71 | 0 | 0 | 1.02 | 0 | 0 | -12.76 | 0 | 0 | 0.00 | 0 | 0 | 137.82 | 0 | 0 | 122.40 | 0 | 0 |
