- 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) | 0.10 | -41.28 | 0.01 | -96.0 | 1.95 | -37.9 | -68.63 | 0 | 0.39 | 0.0 | 1353.94 | 44.83 | 1211.58 | 47.44 |
| 2022 (9) | 0.16 | -50.59 | 0.25 | -66.22 | 3.14 | -6.55 | 37.64 | 10.58 | 0.39 | -45.83 | 934.87 | 145.82 | 821.73 | 181.73 |
| 2021 (8) | 0.33 | 0.67 | 0.74 | -1.33 | 3.36 | 42.98 | 34.04 | 137.71 | 0.73 | -59.6 | 380.30 | 9.78 | 291.67 | -3.47 |
| 2020 (7) | 0.33 | 25.6 | 0.75 | 50.0 | 2.35 | 5.38 | 14.32 | 181.34 | 1.80 | 0 | 346.42 | -13.18 | 302.16 | -10.04 |
| 2019 (6) | 0.26 | -10.65 | 0.5 | -28.57 | 2.23 | 8.25 | 5.09 | -47.2 | 0.00 | 0 | 399.01 | 17.39 | 335.89 | 16.27 |
| 2018 (5) | 0.29 | -27.45 | 0.7 | -41.67 | 2.06 | -26.95 | 9.64 | -47.92 | 0.00 | 0 | 339.89 | 38.8 | 288.88 | 105.48 |
| 2017 (4) | 0.40 | 53.32 | 1.2 | 166.67 | 2.82 | 17.01 | 18.51 | -63.32 | 0.00 | 0 | 244.88 | -33.53 | 140.59 | -45.32 |
| 2016 (3) | 0.26 | 10.96 | 0.45 | 80.0 | 2.41 | 7.59 | 50.46 | 49.78 | 0.00 | 0 | 368.39 | -9.17 | 257.11 | -13.95 |
| 2015 (2) | 0.24 | 0 | 0.25 | 0 | 2.24 | 0 | 33.69 | 0 | 0.00 | 0 | 405.57 | 0 | 298.79 | 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) | 0.10 | -7.25 | -41.28 | 0.01 | 0 | -96.0 | -171.11 | -8811.98 | -92.24 | 0.88 | 0.0 | 0.0 | 1353.94 | 9.52 | 44.83 | 1211.58 | 9.73 | 47.44 |
| 23Q3 (19) | 0.10 | -29.97 | -59.52 | 0 | 0 | -100.0 | -1.92 | 88.21 | -103.29 | 0.88 | 0.0 | 0.0 | 1236.30 | 57.85 | 149.4 | 1104.17 | 59.34 | 175.62 |
| 23Q2 (18) | 0.15 | -22.41 | -54.23 | 0 | -100.0 | -100.0 | -16.29 | 82.48 | -117.51 | 0.88 | 0.0 | -25.0 | 783.19 | 5.36 | 91.64 | 692.98 | 6.77 | 115.47 |
| 23Q1 (17) | 0.19 | 16.51 | -44.25 | 0.25 | 0.0 | -67.95 | -92.99 | -4.47 | -340.72 | 0.88 | 0.0 | -68.75 | 743.34 | -20.49 | 95.03 | 649.03 | -21.02 | 130.54 |
| 22Q4 (16) | 0.16 | -36.06 | -50.59 | 0.25 | -44.44 | -66.22 | -89.01 | -252.34 | -1335.65 | 0.88 | 0.0 | -63.54 | 934.87 | 88.6 | 145.82 | 821.73 | 105.12 | 181.73 |
| 22Q3 (15) | 0.26 | -20.81 | -20.32 | 0.45 | -33.82 | -39.19 | 58.43 | -37.21 | 44.27 | 0.88 | -25.0 | -63.54 | 495.70 | 21.29 | 28.19 | 400.61 | 24.56 | 34.17 |
| 22Q2 (14) | 0.32 | -5.5 | -9.37 | 0.68 | -12.82 | -9.33 | 93.05 | 140.87 | 44.78 | 1.17 | -58.33 | 0 | 408.68 | 7.22 | 44.18 | 321.61 | 14.24 | 40.82 |
| 22Q1 (13) | 0.34 | 3.26 | -3.15 | 0.78 | 5.41 | 4.0 | 38.63 | 723.06 | 2.2 | 2.80 | 16.67 | 68.0 | 381.15 | 0.22 | 23.59 | 281.53 | -3.48 | 8.62 |
| 21Q4 (12) | 0.33 | 3.12 | 0 | 0.74 | 0.0 | 0 | -6.20 | -115.31 | 0 | 2.40 | 0.0 | 0 | 380.30 | -1.66 | 0 | 291.67 | -2.32 | 0 |
| 21Q3 (11) | 0.32 | -9.94 | 0 | 0.74 | -1.33 | 0 | 40.50 | -36.98 | 0 | 2.40 | 0 | 0 | 386.70 | 36.42 | 0 | 298.59 | 30.74 | 0 |
| 21Q2 (10) | 0.36 | 0.99 | 0 | 0.75 | 0.0 | 0 | 64.27 | 70.03 | 0 | 0.00 | -100.0 | 0 | 283.46 | -8.08 | 0 | 228.39 | -11.88 | 0 |
| 21Q1 (9) | 0.35 | 0 | 0 | 0.75 | 0 | 0 | 37.80 | 0 | 0 | 1.67 | 0 | 0 | 308.39 | 0 | 0 | 259.18 | 0 | 0 |
