- 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) | 0.73 | -1.25 | 30.34 | -6.36 | 212.93 | 4.47 | 2.75 | -49.54 | 0.00 | 0 | 135.82 | 2.64 | 83.30 | 18.06 |
| 2022 (9) | 0.74 | 6.67 | 32.4 | 269.44 | 203.82 | 8.22 | 5.45 | -79.49 | 0.00 | 0 | 132.33 | -5.3 | 70.56 | -17.61 |
| 2021 (8) | 0.69 | -6.3 | 8.77 | -44.35 | 188.34 | 0.37 | 26.57 | 244.62 | 0.00 | 0 | 139.74 | 4.84 | 85.64 | 0.25 |
| 2020 (7) | 0.74 | -10.96 | 15.76 | -50.66 | 187.64 | 3.43 | 7.71 | 120.92 | 0.00 | 0 | 133.29 | 11.63 | 85.43 | 30.23 |
| 2019 (6) | 0.83 | 3.63 | 31.94 | 150.9 | 181.41 | 36.2 | 3.49 | -68.1 | 0.00 | 0 | 119.40 | -3.41 | 65.60 | 19.32 |
| 2018 (5) | 0.80 | 23.96 | 12.73 | 212.78 | 133.19 | 144.79 | 10.94 | -9.14 | 0.00 | 0 | 123.62 | -19.4 | 54.98 | -42.97 |
| 2017 (4) | 0.65 | 0 | 4.07 | 0 | 54.41 | 0 | 12.04 | 0 | 0.00 | 0 | 153.38 | 0 | 96.40 | 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) | 0.73 | -4.55 | -1.25 | 30.34 | -18.57 | -6.36 | 2.42 | 4.31 | 30.81 | 0.00 | 0 | 0 | 135.82 | 5.0 | 2.64 | 83.30 | 0.68 | 18.06 |
| 23Q3 (19) | 0.76 | 1.1 | 1.84 | 37.26 | 7.35 | 33.5 | 2.32 | -29.7 | -40.51 | 0.00 | 0 | 0 | 129.35 | -0.3 | -0.88 | 82.74 | 10.35 | 48.33 |
| 23Q2 (18) | 0.76 | 4.45 | 2.58 | 34.71 | 35.69 | 40.93 | 3.30 | 2.17 | -45.45 | 0.00 | 0 | 0 | 129.74 | -4.01 | -1.84 | 74.98 | 15.5 | 22.22 |
| 23Q1 (17) | 0.72 | -2.02 | 8.11 | 25.58 | -21.05 | 111.06 | 3.23 | 74.59 | -91.44 | 0.00 | 0 | 0 | 135.16 | 2.14 | -6.63 | 64.92 | -7.99 | -25.7 |
| 22Q4 (16) | 0.74 | -1.57 | 6.67 | 32.4 | 16.09 | 269.44 | 1.85 | -52.56 | -89.14 | 0.00 | 0 | 0 | 132.33 | 1.4 | -5.3 | 70.56 | 26.5 | -17.61 |
| 22Q3 (15) | 0.75 | 1.83 | 12.4 | 27.91 | 13.32 | 196.6 | 3.90 | -35.54 | -87.74 | 0.00 | 0 | 0 | 130.50 | -1.26 | -10.58 | 55.78 | -9.08 | -32.26 |
| 22Q2 (14) | 0.74 | 10.08 | -0.81 | 24.63 | 103.22 | 100.24 | 6.05 | -83.97 | -82.69 | 0.00 | 0 | 0 | 132.17 | -8.69 | 0.15 | 61.35 | -29.79 | -21.67 |
| 22Q1 (13) | 0.67 | -3.32 | -7.34 | 12.12 | 38.2 | -0.49 | 37.74 | 121.61 | 55.69 | 0.00 | 0 | 0 | 144.75 | 3.59 | 6.57 | 87.38 | 2.03 | 5.39 |
| 21Q4 (12) | 0.69 | 3.71 | -6.3 | 8.77 | -6.8 | -44.35 | 17.03 | -46.46 | 69.79 | 0.00 | 0 | 0 | 139.74 | -4.25 | 4.84 | 85.64 | 4.0 | 0.25 |
| 21Q3 (11) | 0.67 | -10.13 | -15.73 | 9.41 | -23.5 | -53.07 | 31.81 | -9.01 | 149.29 | 0.00 | 0 | 0 | 145.94 | 10.59 | 17.35 | 82.35 | 5.15 | 5.54 |
| 21Q2 (10) | 0.74 | 2.84 | -8.51 | 12.3 | 0.99 | -41.04 | 34.96 | 44.22 | 405.93 | 0.00 | 0 | 0 | 131.97 | -2.84 | 9.08 | 78.32 | -5.54 | 13.77 |
| 21Q1 (9) | 0.72 | -2.25 | -11.53 | 12.18 | -22.72 | -44.36 | 24.24 | 141.67 | 604.65 | 0.00 | 0 | 0 | 135.83 | 1.91 | 11.99 | 82.91 | -2.95 | 27.71 |
| 20Q4 (8) | 0.74 | -6.71 | -10.96 | 15.76 | -21.4 | -17.27 | 10.03 | -21.39 | 177.07 | 0.00 | 0 | 0 | 133.29 | 7.18 | 11.63 | 85.43 | 9.48 | 30.23 |
| 20Q3 (7) | 0.79 | -2.44 | -7.56 | 20.05 | -3.88 | -37.03 | 12.76 | 84.66 | 238.46 | 0.00 | 0 | 0 | 124.36 | 2.79 | 7.64 | 78.03 | 13.35 | 80.79 |
| 20Q2 (6) | 0.81 | -0.56 | -1.84 | 20.86 | -4.71 | -18.48 | 6.91 | 100.87 | 124.35 | 0.00 | 0 | 0 | 120.99 | -0.25 | 1.56 | 68.84 | 6.04 | 61.33 |
| 20Q1 (5) | 0.82 | -1.61 | 0.27 | 21.89 | 14.91 | -3.74 | 3.44 | -4.97 | -0.58 | 0.00 | 0 | 0 | 121.29 | 1.58 | 0.2 | 64.92 | -1.04 | 44.46 |
| 19Q4 (4) | 0.83 | -3.15 | 0.0 | 19.05 | -40.17 | 0.0 | 3.62 | -3.98 | 0.0 | 0.00 | 0 | 0.0 | 119.40 | 3.35 | 0.0 | 65.60 | 51.99 | 0.0 |
| 19Q3 (3) | 0.86 | 3.6 | 0.0 | 31.84 | 24.42 | 0.0 | 3.77 | 22.4 | 0.0 | 0.00 | 0 | 0.0 | 115.53 | -3.02 | 0.0 | 43.16 | 1.15 | 0.0 |
| 19Q2 (2) | 0.83 | 1.57 | 0.0 | 25.59 | 12.53 | 0.0 | 3.08 | -10.98 | 0.0 | 0.00 | 0 | 0.0 | 119.13 | -1.59 | 0.0 | 42.67 | -5.05 | 0.0 |
| 19Q1 (1) | 0.81 | 0.0 | 0.0 | 22.74 | 0.0 | 0.0 | 3.46 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 121.05 | 0.0 | 0.0 | 44.94 | 0.0 | 0.0 |
