- 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) | 0.09 | -13.47 | 0 | 0 | 26.87 | -21.66 | 170.89 | 35.49 | 0.00 | 0 | 1385.87 | 32.53 | 927.55 | 99.36 |
| 2022 (9) | 0.11 | -66.53 | 0 | 0 | 34.3 | 4.22 | 126.13 | 131.81 | 0.00 | 0 | 1045.70 | 232.36 | 465.26 | 321.58 |
| 2021 (8) | 0.33 | 44.25 | 26.19 | 128.33 | 32.91 | 15.8 | 54.41 | -40.63 | 1.15 | 16.54 | 314.63 | -46.04 | 110.36 | -52.27 |
| 2020 (7) | 0.23 | 50.97 | 11.47 | 590.96 | 28.42 | -3.04 | 91.64 | -23.56 | 0.99 | 474.87 | 583.10 | -31.82 | 231.24 | -48.15 |
| 2019 (6) | 0.15 | 105.91 | 1.66 | 315.0 | 29.31 | -15.8 | 119.88 | 68.99 | 0.17 | 0 | 855.27 | 37.84 | 445.99 | 70.47 |
| 2018 (5) | 0.07 | -75.19 | 0.4 | -97.95 | 34.81 | 13.91 | 70.94 | 8.35 | 0.00 | 0 | 620.49 | 273.74 | 261.63 | 476.4 |
| 2017 (4) | 0.29 | 44.48 | 19.55 | 114.84 | 30.56 | 0 | 65.47 | 0 | 0.00 | 0 | 166.02 | -24.58 | 45.39 | -27.96 |
| 2016 (3) | 0.20 | 0 | 9.1 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 220.12 | 0 | 63.01 | 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) | 0.09 | -0.84 | -13.47 | 0 | 0 | 0 | 90.18 | -61.25 | -47.31 | 0.00 | 0 | 0 | 1385.87 | -4.66 | 32.53 | 927.55 | -3.03 | 99.36 |
| 23Q3 (19) | 0.10 | 2.7 | -9.51 | 0 | 0 | 0 | 232.70 | 10.82 | 6.55 | 0.00 | 0 | 0 | 1453.62 | -3.17 | 25.16 | 956.49 | 0.5 | 130.96 |
| 23Q2 (18) | 0.09 | -44.32 | -10.26 | 0 | 0 | 0 | 209.98 | 39.81 | 20.37 | 0.00 | 0 | 0 | 1501.27 | 193.21 | 25.77 | 951.75 | 278.34 | 89.83 |
| 23Q1 (17) | 0.17 | 52.61 | -13.91 | 0 | 0 | 0 | 150.19 | -12.24 | 101.98 | 0.00 | 0 | 0 | 512.01 | -51.04 | 34.05 | 251.56 | -45.93 | 15.54 |
| 22Q4 (16) | 0.11 | 3.71 | -66.53 | 0 | 0 | -100.0 | 171.14 | -21.64 | 323.3 | 0.00 | 0 | -100.0 | 1045.70 | -9.96 | 232.36 | 465.26 | 12.34 | 321.58 |
| 22Q3 (15) | 0.11 | 1.84 | -66.37 | 0 | 0 | -100.0 | 218.40 | 25.2 | 343.9 | 0.00 | 0 | -100.0 | 1161.42 | -2.7 | 245.57 | 414.14 | -17.4 | 271.46 |
| 22Q2 (14) | 0.10 | -46.59 | -58.7 | 0 | 0 | -100.0 | 174.44 | 134.59 | 216.01 | 0.00 | 0 | -100.0 | 1193.64 | 212.5 | 132.92 | 501.36 | 130.28 | 142.11 |
| 22Q1 (13) | 0.19 | -40.67 | -24.16 | 0 | -100.0 | -100.0 | 74.36 | 83.92 | -32.02 | 0.00 | -100.0 | -100.0 | 381.96 | 21.4 | -18.17 | 217.72 | 97.28 | 14.6 |
| 21Q4 (12) | 0.33 | 4.22 | 44.25 | 26.19 | 12.21 | 128.33 | 40.43 | -17.83 | -52.88 | 4.06 | -4.53 | 45.21 | 314.63 | -6.39 | -46.04 | 110.36 | -1.01 | -52.27 |
| 21Q3 (11) | 0.31 | 25.07 | 33.9 | 23.34 | 52.25 | 93.53 | 49.20 | -10.87 | -89.9 | 4.25 | -5.29 | 52.62 | 336.09 | -34.42 | -29.08 | 111.49 | -46.16 | -25.14 |
| 21Q2 (10) | 0.25 | -1.92 | 11.2 | 15.33 | 3.79 | 54.54 | 55.20 | -49.54 | -11.14 | 4.49 | 9.97 | 144.84 | 512.47 | 9.79 | 7.29 | 207.08 | 9.0 | 51.11 |
| 21Q1 (9) | 0.26 | 12.83 | 0 | 14.77 | 28.77 | 0 | 109.39 | 27.48 | 0 | 4.08 | 46.03 | 0 | 466.79 | -19.95 | 0 | 189.99 | -17.84 | 0 |
| 20Q4 (8) | 0.23 | -3.25 | 0 | 11.47 | -4.89 | 0 | 85.81 | -82.39 | 0 | 2.79 | 0.35 | 0 | 583.10 | 23.05 | 0 | 231.24 | 55.27 | 0 |
| 20Q3 (7) | 0.23 | 3.87 | 0 | 12.06 | 21.57 | 0 | 487.20 | 684.29 | 0 | 2.78 | 51.94 | 0 | 473.89 | -0.79 | 0 | 148.93 | 8.68 | 0 |
| 20Q2 (6) | 0.22 | 0 | 0 | 9.92 | 0 | 0 | 62.12 | 0 | 0 | 1.83 | 0 | 0 | 477.65 | 0 | 0 | 137.04 | 0 | 0 |
