- 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 | -22.51 | 0 | 0 | 2.38 | -45.16 | 86.32 | 0.21 | 0.00 | 0 | 605.80 | -4.66 | 367.92 | -16.05 |
| 2022 (9) | 0.13 | -63.07 | 0.33 | -76.43 | 4.34 | -4.41 | 86.14 | -63.76 | 0.29 | -65.98 | 635.40 | 143.93 | 438.24 | 151.66 |
| 2021 (8) | 0.35 | 7.77 | 1.4 | -4.76 | 4.54 | 33.53 | 237.67 | -69.29 | 0.85 | -27.09 | 260.48 | -23.86 | 174.14 | -39.61 |
| 2020 (7) | 0.33 | 77.74 | 1.47 | 0 | 3.4 | 55.96 | 773.85 | 74.72 | 1.17 | 0 | 342.11 | -34.85 | 288.36 | -38.87 |
| 2019 (6) | 0.18 | 68.12 | 0 | 0 | 2.18 | 26.01 | 442.90 | 0 | 0.00 | 0 | 525.14 | -40.86 | 471.75 | -41.77 |
| 2018 (5) | 0.11 | -30.46 | 0 | 0 | 1.73 | -21.36 | 0.00 | 0 | 0.00 | 0 | 887.94 | 45.79 | 810.08 | 46.62 |
| 2017 (4) | 0.16 | 9.73 | 0 | 0 | 2.2 | 74.6 | 0.00 | 0 | 0.00 | 0 | 609.06 | -7.57 | 552.51 | -1.88 |
| 2016 (3) | 0.14 | 0 | 0 | 0 | 1.26 | 0 | 0.00 | 0 | 0.00 | 0 | 658.97 | 0 | 563.09 | 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 | 18.36 | -22.51 | 0 | 0 | -100.0 | 678.22 | 611.37 | 3163.32 | 0.00 | 0 | -100.0 | 605.80 | -15.49 | -4.66 | 367.92 | -9.99 | -16.05 |
| 23Q3 (19) | 0.09 | -54.18 | -50.49 | 0 | 0 | -100.0 | 95.34 | 200.85 | 28.94 | 0.00 | -100.0 | -100.0 | 716.86 | 112.08 | 25.09 | 408.74 | 87.1 | 1.21 |
| 23Q2 (18) | 0.19 | 103.93 | -44.0 | 0 | 0 | -100.0 | -94.54 | 38.69 | -183.16 | 2.32 | 0.0 | -23.83 | 338.01 | -51.51 | 16.07 | 218.46 | -51.71 | -3.54 |
| 23Q1 (17) | 0.09 | -29.94 | -73.92 | 0 | -100.0 | -100.0 | -154.21 | -596.52 | -207.98 | 2.32 | 0.0 | -16.07 | 697.09 | 9.71 | 163.22 | 452.39 | 3.23 | 168.0 |
| 22Q4 (16) | 0.13 | -24.38 | -63.07 | 0.33 | -52.17 | -76.43 | -22.14 | -129.94 | -123.32 | 2.32 | 0.0 | -43.72 | 635.40 | 10.88 | 143.93 | 438.24 | 8.51 | 151.66 |
| 22Q3 (15) | 0.17 | -48.17 | -50.5 | 0.69 | -49.26 | -51.41 | 73.94 | -34.96 | -52.39 | 2.32 | -23.83 | -35.9 | 573.06 | 96.79 | 115.8 | 403.87 | 78.33 | 113.72 |
| 22Q2 (14) | 0.33 | -5.02 | -4.2 | 1.36 | -1.45 | -5.56 | 113.68 | -20.4 | -91.19 | 3.05 | 10.18 | 7.56 | 291.20 | 9.96 | 4.19 | 226.47 | 34.16 | -0.52 |
| 22Q1 (13) | 0.35 | -0.79 | -1.04 | 1.38 | -1.43 | -5.48 | 142.81 | 50.44 | -87.05 | 2.77 | -32.95 | -23.84 | 264.83 | 1.67 | -5.66 | 168.80 | -3.07 | -28.89 |
| 21Q4 (12) | 0.35 | 1.35 | 7.77 | 1.4 | -1.41 | -4.76 | 94.93 | -38.87 | -86.61 | 4.12 | 13.9 | -43.62 | 260.48 | -1.91 | -23.86 | 174.14 | -7.85 | -39.61 |
| 21Q3 (11) | 0.35 | 0.32 | 8.49 | 1.42 | -1.39 | -4.7 | 155.29 | -87.96 | -88.23 | 3.62 | 27.82 | 15.58 | 265.55 | -4.99 | -31.39 | 188.97 | -16.99 | -41.85 |
| 21Q2 (10) | 0.35 | -1.89 | 44.02 | 1.44 | -1.37 | 0 | 1289.94 | 16.94 | 118.88 | 2.83 | -21.98 | 0 | 279.50 | -0.44 | -31.44 | 227.65 | -4.09 | -36.75 |
| 21Q1 (9) | 0.35 | 8.05 | 0 | 1.46 | -0.68 | 0 | 1103.07 | 55.59 | 0 | 3.63 | -50.36 | 0 | 280.73 | -17.94 | 0 | 237.37 | -17.68 | 0 |
| 20Q4 (8) | 0.33 | 2.02 | 0 | 1.47 | -1.34 | 0 | 708.94 | -46.25 | 0 | 7.32 | 133.48 | 0 | 342.11 | -11.6 | 0 | 288.36 | -11.26 | 0 |
| 20Q3 (7) | 0.32 | 33.17 | 0 | 1.49 | 0 | 0 | 1318.84 | 123.78 | 0 | 3.13 | 0 | 0 | 387.02 | -5.07 | 0 | 324.96 | -9.71 | 0 |
| 20Q2 (6) | 0.24 | 0 | 0 | 0 | 0 | 0 | 589.34 | 0 | 0 | 0.00 | 0 | 0 | 407.67 | 0 | 0 | 359.90 | 0 | 0 |
