- 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) | 0.58 | -2.26 | 7.02 | 59.91 | 15.49 | 3.4 | 860.24 | 47.33 | 0.00 | 0 | 131.94 | -16.79 | 90.08 | -13.98 |
| 2022 (9) | 0.59 | -32.53 | 4.39 | 0 | 14.98 | 6.47 | 583.88 | 64.9 | 0.00 | 0 | 158.57 | 37.78 | 104.72 | 54.2 |
| 2021 (8) | 0.88 | -0.61 | 0 | 0 | 14.07 | 37.81 | 354.09 | 314.33 | 0.00 | 0 | 115.09 | 1.0 | 67.91 | 6.04 |
| 2020 (7) | 0.88 | 0.96 | 1.5 | 15.38 | 10.21 | 20.97 | 85.46 | -30.96 | 0.00 | 0 | 113.95 | -2.64 | 64.04 | 43.91 |
| 2019 (6) | 0.88 | -6.71 | 1.3 | 85.71 | 8.44 | 48.85 | 123.79 | 203.63 | 0.00 | 0 | 117.04 | 7.26 | 44.50 | 9.12 |
| 2018 (5) | 0.94 | -2.85 | 0.7 | -12.5 | 5.67 | 46.89 | 40.77 | -7.09 | 0.00 | 0 | 109.12 | 4.83 | 40.78 | -33.03 |
| 2017 (4) | 0.97 | -0.35 | 0.8 | 0 | 3.86 | 333.71 | 43.88 | 0 | 0.00 | 0 | 104.09 | 0.96 | 60.89 | -40.75 |
| 2016 (3) | 0.97 | 0 | 0 | 0 | 0.89 | 0 | 0.00 | 0 | 0.00 | 0 | 103.10 | 0 | 102.77 | 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) | 0.58 | 4.0 | -2.26 | 7.02 | 8.84 | 59.91 | 300.81 | -81.85 | -49.95 | 0.00 | 0 | 0 | 131.94 | -18.43 | -16.79 | 90.08 | -26.25 | -13.98 |
| 23Q3 (19) | 0.56 | 1.73 | -6.27 | 6.45 | 33.82 | 21.47 | 1657.32 | -66.14 | 409.85 | 0.00 | 0 | 0 | 161.76 | -1.76 | 2.2 | 122.14 | 1.93 | 22.83 |
| 23Q2 (18) | 0.55 | -4.33 | -9.34 | 4.82 | 8.8 | -2.43 | 4895.13 | 18.3 | 604.23 | 0.00 | 0 | 0 | 164.66 | 4.31 | 5.65 | 119.83 | 9.22 | 7.36 |
| 23Q1 (17) | 0.57 | -3.44 | -4.96 | 4.43 | 0.91 | 14.77 | 4137.75 | 588.41 | 60.18 | 0.00 | 0 | 0 | 157.85 | -0.45 | -4.57 | 109.71 | 4.77 | -8.35 |
| 22Q4 (16) | 0.59 | -0.27 | -32.53 | 4.39 | -17.33 | 0 | 601.06 | 84.91 | -47.27 | 0.00 | 0 | 0 | 158.57 | 0.18 | 37.78 | 104.72 | 5.31 | 54.2 |
| 22Q3 (15) | 0.59 | -1.59 | -30.25 | 5.31 | 7.49 | 2555.0 | 325.06 | -53.24 | -31.89 | 0.00 | 0 | 0 | 158.28 | 1.56 | 33.29 | 99.44 | -10.9 | 57.19 |
| 22Q2 (14) | 0.60 | 0.28 | -31.86 | 4.94 | 27.98 | 888.0 | 695.10 | -73.09 | 58.81 | 0.00 | 0 | 0 | 155.85 | -5.78 | 37.0 | 111.61 | -6.77 | 118.12 |
| 22Q1 (13) | 0.60 | -31.44 | -31.51 | 3.86 | 0 | 672.0 | 2583.22 | 126.64 | 1624.91 | 0.00 | 0 | 0 | 165.41 | 43.72 | 44.64 | 119.71 | 76.28 | 85.57 |
| 21Q4 (12) | 0.88 | 3.1 | -0.61 | 0 | -100.0 | -100.0 | 1139.78 | 138.8 | 1328.3 | 0.00 | 0 | 0 | 115.09 | -3.08 | 1.0 | 67.91 | 7.35 | 6.04 |
| 21Q3 (11) | 0.85 | -3.87 | -3.89 | 0.2 | -60.0 | -84.62 | 477.29 | 9.05 | 366.83 | 0.00 | 0 | 0 | 118.75 | 4.39 | 5.11 | 63.26 | 23.63 | 38.97 |
| 21Q2 (10) | 0.89 | 0.8 | -1.57 | 0.5 | 0.0 | -61.54 | 437.70 | 192.27 | 388.07 | 0.00 | 0 | 0 | 113.76 | -0.52 | -0.21 | 51.17 | -20.68 | 5.03 |
| 21Q1 (9) | 0.88 | -0.51 | 0 | 0.5 | -66.67 | 0 | 149.76 | 87.67 | 0 | 0.00 | 0 | 0 | 114.36 | 0.36 | 0 | 64.51 | 0.73 | 0 |
| 20Q4 (8) | 0.88 | -0.3 | 0 | 1.5 | 15.38 | 0 | 79.80 | -21.95 | 0 | 0.00 | 0 | 0 | 113.95 | 0.86 | 0 | 64.04 | 40.69 | 0 |
| 20Q3 (7) | 0.89 | -1.54 | 0 | 1.3 | 0.0 | 0 | 102.24 | 14.01 | 0 | 0.00 | 0 | 0 | 112.98 | -0.89 | 0 | 45.52 | -6.57 | 0 |
| 20Q2 (6) | 0.90 | 0 | 0 | 1.3 | 0 | 0 | 89.68 | 0 | 0 | 0.00 | 0 | 0 | 114.00 | 0 | 0 | 48.72 | 0 | 0 |
