- 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) | 0.25 | -13.69 | 5.0 | 21.07 | 56.92 | -7.27 | 352.07 | -39.64 | 0.25 | 21.74 | 403.70 | 22.44 | 265.99 | 21.23 |
| 2022 (9) | 0.29 | -8.45 | 4.13 | -30.12 | 61.38 | 60.09 | 583.26 | 23.07 | 0.21 | -62.7 | 329.71 | -1.19 | 219.41 | -9.52 |
| 2021 (8) | 0.32 | -19.05 | 5.91 | -40.12 | 38.34 | 45.72 | 473.94 | 388.85 | 0.56 | 16.44 | 333.67 | 45.69 | 242.50 | 88.58 |
| 2020 (7) | 0.40 | 6.36 | 9.87 | 23.07 | 26.31 | 1.78 | 96.95 | 36.66 | 0.48 | 60.33 | 229.03 | -8.71 | 128.59 | 10.3 |
| 2019 (6) | 0.37 | -4.39 | 8.02 | 35.24 | 25.85 | 8.52 | 70.94 | -69.92 | 0.30 | 35.27 | 250.89 | 9.06 | 116.58 | 4.08 |
| 2018 (5) | 0.39 | 31.7 | 5.93 | 0 | 23.82 | 3.75 | 235.80 | -37.31 | 0.22 | 0 | 230.04 | -15.32 | 112.01 | -32.98 |
| 2017 (4) | 0.30 | -20.41 | 0 | 0 | 22.96 | 0 | 376.16 | 0 | 0.00 | 0 | 271.66 | 44.23 | 167.13 | 48.23 |
| 2016 (3) | 0.37 | 0 | 1.58 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 188.35 | 0 | 112.75 | 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) | 0.25 | -5.09 | -13.69 | 5.0 | -2.15 | 21.07 | 308.64 | 9.36 | -47.0 | 1.11 | -5.42 | 50.93 | 403.70 | 5.28 | 22.44 | 265.99 | 9.51 | 21.23 |
| 23Q3 (19) | 0.27 | -6.41 | -10.19 | 5.11 | -1.92 | 24.03 | 282.23 | -10.79 | -56.96 | 1.17 | -6.01 | 43.69 | 383.47 | 7.51 | 17.59 | 242.89 | 6.36 | 9.92 |
| 23Q2 (18) | 0.29 | -26.27 | -9.48 | 5.21 | -2.07 | 26.15 | 316.37 | -42.72 | -45.5 | 1.25 | 36.95 | 41.28 | 356.68 | 43.87 | 15.66 | 228.37 | 32.57 | 6.11 |
| 23Q1 (17) | 0.39 | 31.8 | 1.49 | 5.32 | 28.81 | -1.48 | 552.37 | -5.14 | 7.45 | 0.91 | 23.97 | -38.31 | 247.92 | -24.81 | -5.68 | 172.27 | -21.48 | -9.46 |
| 22Q4 (16) | 0.29 | -1.24 | -8.45 | 4.13 | 0.24 | -30.12 | 582.30 | -11.19 | 152.13 | 0.73 | -9.95 | -61.03 | 329.71 | 1.1 | -1.19 | 219.41 | -0.7 | -9.52 |
| 22Q3 (15) | 0.30 | -5.68 | -32.55 | 4.12 | -0.24 | -46.7 | 655.68 | 12.95 | 200.0 | 0.82 | -7.59 | -61.36 | 326.11 | 5.75 | 42.99 | 220.96 | 2.66 | 56.8 |
| 22Q2 (14) | 0.32 | -17.33 | -26.35 | 4.13 | -23.52 | -48.82 | 580.48 | 12.92 | -15.9 | 0.88 | -40.2 | -68.78 | 308.38 | 17.32 | 28.6 | 215.23 | 13.11 | 61.68 |
| 22Q1 (13) | 0.38 | 18.89 | 3.14 | 5.4 | -8.63 | -28.67 | 514.08 | 146.02 | 85.87 | 1.48 | -21.68 | 12.04 | 262.85 | -21.22 | 8.07 | 190.28 | -21.53 | 30.81 |
| 21Q4 (12) | 0.32 | -27.24 | -19.05 | 5.91 | -23.54 | -40.12 | -1117.11 | -611.12 | -786.69 | 1.89 | -10.73 | 66.15 | 333.67 | 46.31 | 45.69 | 242.50 | 72.08 | 88.58 |
| 21Q3 (11) | 0.44 | 2.99 | -1.52 | 7.73 | -4.21 | -28.89 | 218.56 | -68.33 | 269.44 | 2.11 | -25.33 | 76.51 | 228.06 | -4.9 | 21.24 | 140.92 | 5.86 | 69.48 |
| 21Q2 (10) | 0.43 | 15.77 | -7.82 | 8.07 | 6.61 | -18.48 | 690.19 | 149.54 | 180.91 | 2.83 | 114.6 | 57.66 | 239.80 | -1.41 | 25.53 | 133.12 | -8.48 | 51.02 |
| 21Q1 (9) | 0.37 | -6.69 | 0 | 7.57 | -23.3 | 0 | 276.58 | 70.01 | 0 | 1.32 | 16.15 | 0 | 243.23 | 6.2 | 0 | 145.46 | 13.12 | 0 |
| 20Q4 (8) | 0.40 | -11.48 | 0 | 9.87 | -9.2 | 0 | 162.68 | 174.98 | 0 | 1.13 | -5.16 | 0 | 229.03 | 21.75 | 0 | 128.59 | 54.65 | 0 |
| 20Q3 (7) | 0.45 | -3.6 | 0 | 10.87 | 9.8 | 0 | 59.16 | -75.92 | 0 | 1.20 | -33.3 | 0 | 188.11 | -1.53 | 0 | 83.15 | -5.67 | 0 |
| 20Q2 (6) | 0.46 | 0 | 0 | 9.9 | 0 | 0 | 245.70 | 0 | 0 | 1.79 | 0 | 0 | 191.03 | 0 | 0 | 88.15 | 0 | 0 |
