- 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) | 0.62 | 14.03 | 196.84 | 38.4 | 174.23 | 44.36 | 6.52 | -9.94 | 11.03 | 24.17 | 163.84 | 1.17 | 67.19 | -16.08 |
| 2022 (9) | 0.55 | 6.74 | 142.23 | 83.26 | 120.69 | 7.36 | 7.24 | -9.95 | 8.88 | 38.93 | 161.94 | -3.34 | 80.06 | -10.59 |
| 2021 (8) | 0.51 | -20.27 | 77.61 | -32.4 | 112.42 | 59.39 | 8.04 | 116.71 | 6.39 | -84.84 | 167.53 | 31.39 | 89.54 | -21.51 |
| 2020 (7) | 0.64 | 2.97 | 114.81 | 66.63 | 70.53 | -20.21 | 3.71 | 0 | 42.17 | 7332.25 | 127.51 | 9.97 | 114.08 | 44.26 |
| 2019 (6) | 0.62 | 15.56 | 68.9 | 56.17 | 88.4 | 162.7 | -2.02 | 0 | 0.57 | 0.0 | 115.95 | -13.17 | 79.08 | -20.54 |
| 2018 (5) | 0.54 | 56.13 | 44.12 | 401.93 | 33.65 | 95.53 | -5.02 | 0 | 0.57 | 0.0 | 133.53 | -20.28 | 99.52 | -25.96 |
| 2017 (4) | 0.35 | 0 | 8.79 | 0 | 17.21 | 0 | 40.35 | 0 | 0.57 | 0 | 167.49 | 0 | 134.42 | 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) | 0.62 | 3.1 | 14.03 | 196.84 | 4.46 | 38.4 | 9.54 | 1.92 | 88.54 | 22.38 | 9.48 | -56.75 | 163.84 | 13.45 | 1.17 | 67.19 | 22.01 | -16.08 |
| 23Q3 (19) | 0.60 | 4.81 | 18.06 | 188.44 | 17.42 | 58.45 | 9.36 | 213.04 | -4.29 | 20.44 | -93.07 | 18.08 | 144.41 | -1.55 | -19.87 | 55.07 | -8.34 | -45.55 |
| 23Q2 (18) | 0.58 | 1.8 | 10.21 | 160.49 | 5.96 | 33.25 | 2.99 | 19.6 | -59.1 | 294.81 | 469.84 | 607.97 | 146.68 | 2.54 | -20.17 | 60.08 | -2.29 | -41.73 |
| 23Q1 (17) | 0.57 | 3.66 | -2.78 | 151.46 | 6.49 | 20.59 | 2.50 | -50.59 | -66.62 | 51.74 | 0.0 | 131.03 | 143.04 | -11.67 | -2.05 | 61.49 | -23.2 | -12.51 |
| 22Q4 (16) | 0.55 | 6.74 | 6.74 | 142.23 | 19.59 | 83.26 | 5.06 | -48.26 | -66.69 | 51.74 | 198.91 | 280.33 | 161.94 | -10.14 | -3.34 | 80.06 | -20.84 | -10.59 |
| 22Q3 (15) | 0.51 | -2.16 | -9.44 | 118.93 | -1.25 | 22.52 | 9.78 | 33.79 | 31.63 | 17.31 | -58.44 | -29.91 | 180.22 | -1.92 | 28.58 | 101.14 | -1.91 | 8.86 |
| 22Q2 (14) | 0.52 | -10.2 | 4.62 | 120.44 | -4.11 | 79.28 | 7.31 | -2.4 | 183.33 | 41.64 | 85.95 | -43.85 | 183.75 | 25.83 | 20.04 | 103.11 | 46.71 | -18.88 |
| 22Q1 (13) | 0.58 | 13.82 | -1.51 | 125.6 | 61.83 | 28.95 | 7.49 | -50.69 | -13.11 | 22.39 | 64.63 | -19.79 | 146.03 | -12.83 | 14.72 | 70.28 | -21.51 | -38.14 |
| 21Q4 (12) | 0.51 | -9.44 | -20.27 | 77.61 | -20.05 | -32.4 | 15.19 | 104.44 | 44.8 | 13.60 | -44.91 | -3.22 | 167.53 | 19.53 | 31.39 | 89.54 | -3.63 | -21.51 |
| 21Q3 (11) | 0.56 | 13.03 | -18.16 | 97.07 | 44.49 | -26.31 | 7.43 | 187.98 | 385.62 | 24.69 | -66.71 | -80.64 | 140.16 | -8.44 | 21.94 | 92.91 | -26.91 | 76.74 |
| 21Q2 (10) | 0.50 | -15.46 | -17.09 | 67.18 | -31.03 | -0.46 | 2.58 | -70.07 | 596.15 | 74.17 | 165.66 | -41.84 | 153.08 | 20.26 | 62.33 | 127.11 | 11.87 | 98.08 |
| 21Q1 (9) | 0.59 | -7.86 | -7.53 | 97.4 | -15.16 | 37.82 | 8.62 | -17.83 | 478.07 | 27.92 | 98.62 | -78.11 | 127.29 | -0.17 | 25.54 | 113.62 | -0.4 | 70.6 |
| 20Q4 (8) | 0.64 | -7.04 | 2.97 | 114.81 | -12.84 | 66.63 | 10.49 | 585.62 | 755.62 | 14.06 | -88.98 | -88.98 | 127.51 | 10.94 | 9.97 | 114.08 | 117.01 | 44.26 |
| 20Q3 (7) | 0.69 | 14.5 | 10.9 | 131.73 | 95.18 | 119.08 | 1.53 | 394.23 | -45.94 | 127.52 | 0.0 | 4.91 | 114.94 | 21.89 | 13.99 | 52.57 | -18.08 | -22.53 |
| 20Q2 (6) | 0.60 | -5.71 | -4.04 | 67.49 | -4.5 | 15.05 | -0.52 | 77.19 | 83.49 | 127.52 | 0.0 | 0 | 94.30 | -6.99 | -5.07 | 64.17 | -3.65 | -13.68 |
| 20Q1 (5) | 0.64 | 2.6 | 17.8 | 70.67 | 2.57 | 47.91 | -2.28 | -42.5 | 73.14 | 127.52 | 0.0 | 0 | 101.39 | -12.56 | 3.51 | 66.60 | -15.78 | -9.12 |
| 19Q4 (4) | 0.62 | 0.11 | 0.0 | 68.9 | 14.59 | 0.0 | -1.60 | -156.54 | 0.0 | 127.52 | 4.91 | 0.0 | 115.95 | 15.0 | 0.0 | 79.08 | 16.53 | 0.0 |
| 19Q3 (3) | 0.62 | -0.92 | 0.0 | 60.13 | 2.51 | 0.0 | 2.83 | 189.84 | 0.0 | 121.55 | 0 | 0.0 | 100.83 | 1.5 | 0.0 | 67.86 | -8.72 | 0.0 |
| 19Q2 (2) | 0.63 | 15.76 | 0.0 | 58.66 | 22.77 | 0.0 | -3.15 | 62.9 | 0.0 | 0.00 | 0 | 0.0 | 99.34 | 1.42 | 0.0 | 74.34 | 1.45 | 0.0 |
| 19Q1 (1) | 0.54 | 0.0 | 0.0 | 47.78 | 0.0 | 0.0 | -8.49 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 97.95 | 0.0 | 0.0 | 73.28 | 0.0 | 0.0 |
