- 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) | 0.77 | -18.21 | 3.34 | -90.25 | 124.68 | 848.14 | 10.39 | 0 | 0.12 | -84.04 | 95.34 | 65.32 | 88.26 | 64.91 |
| 2022 (9) | 0.94 | 30.09 | 34.25 | 9.78 | 13.15 | 438.93 | -13.89 | 0 | 0.73 | 0.0 | 57.67 | -50.87 | 53.52 | -52.67 |
| 2021 (8) | 0.72 | -2.81 | 31.2 | 4.17 | 2.44 | -87.03 | -12.88 | 0 | 0.73 | 0.0 | 117.38 | -17.5 | 113.09 | -16.48 |
| 2020 (7) | 0.74 | -6.28 | 29.95 | 331.56 | 18.81 | -80.23 | -6.97 | 0 | 0.73 | 0.0 | 142.28 | 36.24 | 135.41 | 35.34 |
| 2019 (6) | 0.79 | 19.63 | 6.94 | -13.57 | 95.13 | 8.41 | 5.06 | -93.51 | 0.73 | 4.73 | 104.43 | -17.01 | 100.05 | -10.71 |
| 2018 (5) | 0.66 | -16.59 | 8.03 | -11.07 | 87.75 | 29.04 | 77.99 | 115.26 | 0.70 | -48.76 | 125.83 | 36.22 | 112.05 | 72.68 |
| 2017 (4) | 0.79 | -8.36 | 9.03 | -5.94 | 68.0 | 56.83 | 36.23 | 0 | 1.36 | 0 | 92.37 | 16.54 | 64.89 | 0.05 |
| 2016 (3) | 0.86 | 0 | 9.6 | 0 | 43.36 | 0 | -61.92 | 0 | 0.00 | 0 | 79.26 | 0 | 64.86 | 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) | 0.77 | -1.19 | -18.21 | 3.34 | -5.65 | -90.25 | 9.98 | -32.2 | 263.34 | 0.44 | 7.78 | 0 | 95.34 | 3.34 | 65.32 | 88.26 | 5.59 | 64.91 |
| 23Q3 (19) | 0.77 | -7.39 | -14.72 | 3.54 | -83.18 | -90.5 | 14.72 | 69.78 | 180.7 | 0.41 | -47.23 | 0 | 92.26 | 21.16 | 50.38 | 83.59 | 14.87 | 42.35 |
| 23Q2 (18) | 0.84 | -7.79 | 1.44 | 21.05 | -29.34 | -37.16 | 8.67 | -1.92 | 158.54 | 0.77 | -81.39 | 0 | 76.15 | 7.69 | 1.48 | 72.77 | 11.0 | 2.26 |
| 23Q1 (17) | 0.91 | -3.07 | 16.11 | 29.79 | -13.02 | -11.68 | 8.84 | 244.68 | 148.95 | 4.16 | 0 | 0 | 70.71 | 22.61 | -23.59 | 65.56 | 22.5 | -26.06 |
| 22Q4 (16) | 0.94 | 3.03 | 30.09 | 34.25 | -8.08 | 9.78 | -6.11 | 66.5 | 59.29 | 0.00 | 0 | 0 | 57.67 | -6.0 | -50.87 | 53.52 | -8.86 | -52.67 |
| 22Q3 (15) | 0.91 | 10.16 | 32.05 | 37.26 | 11.22 | 27.56 | -18.24 | -23.16 | -47.1 | 0.00 | 0 | 0 | 61.35 | -18.24 | -59.02 | 58.72 | -17.48 | -58.9 |
| 22Q2 (14) | 0.82 | 5.54 | 0 | 33.5 | -0.68 | 0 | -14.81 | 18.0 | 0 | 0.00 | 0 | 0 | 75.04 | -18.91 | 0 | 71.16 | -19.75 | 0 |
| 22Q1 (13) | 0.78 | 8.6 | 0 | 33.73 | 8.11 | 0 | -18.06 | -20.32 | 0 | 0.00 | 0 | 0 | 92.54 | -21.16 | 0 | 88.67 | -21.59 | 0 |
| 21Q4 (12) | 0.72 | 4.58 | 0 | 31.2 | 6.81 | 0 | -15.01 | -21.05 | 0 | 0.00 | 0 | 0 | 117.38 | -21.6 | 0 | 113.09 | -20.84 | 0 |
| 21Q3 (11) | 0.69 | 0 | 0 | 29.21 | 0 | 0 | -12.40 | 0 | 0 | 0.00 | 0 | 0 | 149.71 | 0 | 0 | 142.87 | 0 | 0 |
