- 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) | 0.32 | -12.89 | 0.05 | -50.0 | 17.39 | 25.2 | 163.90 | -92.93 | 0.00 | 0 | 225.62 | 24.63 | 193.29 | 14.18 |
| 2022 (9) | 0.37 | -18.37 | 0.1 | 0 | 13.89 | 12.2 | 2316.79 | 235.63 | 0.00 | 0 | 181.03 | -14.77 | 169.28 | -14.65 |
| 2021 (8) | 0.45 | 13.47 | 0 | 0 | 12.38 | 25.81 | 690.29 | 1384.49 | 0.00 | 0 | 212.40 | -19.92 | 198.34 | -21.72 |
| 2020 (7) | 0.40 | -41.57 | 0 | 0 | 9.84 | -8.38 | 46.50 | 9.72 | 0.00 | 0 | 265.22 | 76.65 | 253.37 | 93.55 |
| 2019 (6) | 0.68 | -16.37 | 1.3 | 0 | 10.74 | 20.81 | 42.38 | -90.61 | 0.00 | 0 | 150.14 | 18.68 | 130.91 | 9.37 |
| 2018 (5) | 0.82 | 223.82 | 0 | 0 | 8.89 | 5129.41 | 451.47 | 0 | 0.00 | 0 | 126.51 | -67.82 | 119.69 | -67.33 |
| 2017 (4) | 0.25 | 0 | 0 | 0 | 0.17 | 0 | 0.00 | 0 | 0.00 | 0 | 393.15 | 0 | 366.31 | 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) | 0.32 | -4.85 | -12.89 | 0.05 | -70.59 | -50.0 | 370.93 | 144.63 | -76.48 | 0.00 | 0 | 0 | 225.62 | 5.77 | 24.63 | 193.29 | 0.97 | 14.18 |
| 23Q3 (19) | 0.34 | -13.51 | 9.53 | 0.17 | -19.05 | 70.0 | 151.63 | 18.67 | 0 | 0.00 | 0 | 0 | 213.32 | 22.78 | 4.05 | 191.44 | 23.93 | -0.36 |
| 23Q2 (18) | 0.39 | 17.36 | 19.99 | 0.21 | -30.0 | 0 | 127.77 | -18.43 | -98.64 | 0.00 | -100.0 | 0 | 173.74 | -11.3 | -22.56 | 154.47 | -13.49 | -27.51 |
| 23Q1 (17) | 0.33 | -9.8 | 23.52 | 0.3 | 200.0 | 0 | 156.63 | -90.07 | -82.18 | 0.39 | 0 | 0 | 195.88 | 8.2 | -41.32 | 178.56 | 5.48 | -43.2 |
| 22Q4 (16) | 0.37 | 19.64 | -18.37 | 0.1 | 0.0 | 0 | 1577.37 | 0 | 158.79 | 0.00 | 0 | 0 | 181.03 | -11.7 | -14.77 | 169.28 | -11.89 | -14.65 |
| 22Q3 (15) | 0.31 | -5.25 | -35.14 | 0.1 | 0 | 0 | 0.00 | -100.0 | -100.0 | 0.00 | 0 | 0 | 205.01 | -8.62 | -4.95 | 192.13 | -9.84 | 0.81 |
| 22Q2 (14) | 0.33 | 20.81 | -30.32 | 0 | 0 | 0 | 9374.00 | 966.34 | 1257.33 | 0.00 | 0 | 0 | 224.35 | -32.79 | 1.13 | 213.09 | -32.22 | 3.95 |
| 22Q1 (13) | 0.27 | -40.39 | -44.42 | 0 | 0 | 0 | 879.08 | 44.22 | 7.09 | 0.00 | 0 | 0 | 333.81 | 57.16 | 56.32 | 314.38 | 58.51 | 54.6 |
| 21Q4 (12) | 0.45 | -4.94 | 13.47 | 0 | 0 | 0 | 609.52 | -19.18 | 1058.56 | 0.00 | 0 | 0 | 212.40 | -1.53 | -19.92 | 198.34 | 4.07 | -21.72 |
| 21Q3 (11) | 0.48 | 1.8 | -15.32 | 0 | 0 | -100.0 | 754.17 | 9.2 | 1792.52 | 0.00 | 0 | 0 | 215.69 | -2.77 | 15.78 | 190.59 | -7.03 | 9.81 |
| 21Q2 (10) | 0.47 | -3.65 | -22.95 | 0 | 0 | -100.0 | 690.62 | -15.87 | 698.96 | 0.00 | 0 | 0 | 221.84 | 3.89 | 29.69 | 205.00 | 0.81 | 31.72 |
| 21Q1 (9) | 0.49 | 21.7 | -14.81 | 0 | 0 | -100.0 | 820.90 | 1460.35 | 2700.75 | 0.00 | 0 | 0 | 213.54 | -19.49 | 16.36 | 203.35 | -19.74 | 23.04 |
| 20Q4 (8) | 0.40 | -29.06 | -41.57 | 0 | -100.0 | -100.0 | 52.61 | 32.02 | 106.56 | 0.00 | 0 | 0 | 265.22 | 42.36 | 76.65 | 253.37 | 45.98 | 93.55 |
| 20Q3 (7) | 0.56 | -7.37 | -20.35 | 1.07 | 33.75 | 1.9 | 39.85 | -53.9 | -51.13 | 0.00 | 0 | 0 | 186.30 | 8.91 | 27.72 | 173.56 | 11.52 | 32.73 |
| 20Q2 (6) | 0.61 | 6.53 | -7.43 | 0.8 | 14.29 | 14.29 | 86.44 | 194.92 | 378.89 | 0.00 | 0 | 0 | 171.06 | -6.79 | 6.93 | 155.63 | -5.83 | 7.67 |
| 20Q1 (5) | 0.57 | -16.53 | -26.92 | 0.7 | -46.15 | 75.0 | 29.31 | 15.08 | -93.06 | 0.00 | 0 | 0 | 183.52 | 22.23 | 37.47 | 165.27 | 26.25 | 27.92 |
| 19Q4 (4) | 0.68 | -3.3 | 0.0 | 1.3 | 23.81 | 0.0 | 25.47 | -68.76 | 0.0 | 0.00 | 0 | 0.0 | 150.14 | 2.93 | 0.0 | 130.91 | 0.11 | 0.0 |
| 19Q3 (3) | 0.71 | 7.66 | 0.0 | 1.05 | 50.0 | 0.0 | 81.54 | 351.75 | 0.0 | 0.00 | 0 | 0.0 | 145.87 | -8.81 | 0.0 | 130.76 | -9.54 | 0.0 |
| 19Q2 (2) | 0.66 | -15.89 | 0.0 | 0.7 | 75.0 | 0.0 | 18.05 | -95.72 | 0.0 | 0.00 | 0 | 0.0 | 159.97 | 19.83 | 0.0 | 144.55 | 11.88 | 0.0 |
| 19Q1 (1) | 0.78 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 422.05 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 133.50 | 0.0 | 0.0 | 129.20 | 0.0 | 0.0 |
