- 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) | 0.54 | 46.97 | 15.22 | 188.8 | 25.72 | 40.24 | 42.79 | 37.5 | 2.13 | 64.07 | 184.17 | -35.84 | 149.46 | -38.62 |
| 2022 (9) | 0.37 | -1.07 | 5.27 | -1.13 | 18.34 | 29.15 | 31.12 | -12.54 | 1.30 | -19.08 | 287.03 | 1.42 | 243.50 | 4.01 |
| 2021 (8) | 0.37 | -8.51 | 5.33 | 14.13 | 14.2 | 66.08 | 35.58 | 190.21 | 1.61 | -38.75 | 283.00 | -18.13 | 234.11 | -12.9 |
| 2020 (7) | 0.41 | 13.81 | 4.67 | 177.98 | 8.55 | 46.15 | 12.26 | 19.73 | 2.62 | 245.93 | 345.68 | 9.58 | 268.79 | 14.2 |
| 2019 (6) | 0.36 | 30.86 | 1.68 | 97.65 | 5.85 | 85.71 | 10.24 | 0 | 0.76 | 0 | 315.45 | 53.98 | 235.37 | 67.42 |
| 2018 (5) | 0.27 | 0 | 0.85 | 0 | 3.15 | 0 | -13.67 | 0 | 0.00 | 0 | 204.87 | 0 | 140.59 | 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q1 (20) | 0.37 | -31.11 | 5.22 | 11.37 | -25.3 | 97.4 | 35.56 | -3.03 | -12.0 | 5.19 | -19.9 | 4.52 | 322.66 | 75.2 | 1.38 | 282.73 | 89.17 | 4.16 |
| 23Q4 (19) | 0.54 | -3.48 | 46.97 | 15.22 | -4.16 | 188.8 | 36.67 | -21.34 | -54.54 | 6.48 | -22.88 | 73.57 | 184.17 | -21.83 | -35.84 | 149.46 | -23.64 | -38.62 |
| 23Q3 (18) | 0.56 | 41.17 | 47.1 | 15.88 | 156.13 | 178.6 | 46.62 | -10.12 | 20.78 | 8.40 | 104.41 | 77.87 | 235.59 | 2.97 | -17.12 | 195.74 | 2.31 | -15.85 |
| 23Q2 (17) | 0.40 | 12.11 | 1.58 | 6.2 | 7.64 | 8.01 | 51.87 | 28.36 | 303.66 | 4.11 | -17.23 | -4.79 | 228.80 | -28.11 | -20.67 | 191.32 | -29.51 | -18.4 |
| 23Q1 (16) | 0.36 | -3.78 | 0 | 5.76 | 9.3 | 0 | 40.41 | -49.9 | 0 | 4.97 | 33.01 | 32.09 | 318.28 | 10.89 | 0 | 271.43 | 11.47 | 0 |
| 22Q4 (15) | 0.37 | -3.39 | -1.07 | 5.27 | -7.54 | -1.13 | 80.66 | 108.96 | 96.3 | 3.73 | -20.97 | -0.69 | 287.03 | 0.98 | 1.42 | 243.50 | 4.68 | 4.01 |
| 22Q3 (14) | 0.38 | -2.52 | 0 | 5.7 | -0.7 | 0 | 38.60 | 200.39 | 0 | 4.72 | 9.42 | 49.31 | 284.24 | -1.45 | 0 | 232.61 | -0.79 | 0 |
| 22Q2 (13) | 0.39 | 0 | -5.6 | 5.74 | 0 | 5.9 | 12.85 | 0 | -59.22 | 4.32 | 14.83 | 36.46 | 288.43 | 0 | -0.51 | 234.46 | 0 | 5.29 |
| 22Q1 (12) | 0.00 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 3.76 | 0.0 | 0 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 21Q4 (11) | 0.37 | 0 | 0 | 5.33 | 0 | 0 | 41.09 | 0 | 0 | 3.76 | 18.83 | 0 | 283.00 | 0 | 0 | 234.11 | 0 | 0 |
| 21Q3 (10) | 0.00 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 3.16 | 0.0 | 0 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 21Q2 (9) | 0.42 | 0 | 0 | 5.42 | 0 | 0 | 31.51 | 0 | 0 | 3.16 | 0 | 0 | 289.90 | 0 | 0 | 222.69 | 0 | 0 |
