- 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) | 0.34 | 4.24 | 2.2 | -12.0 | 13.71 | -3.18 | 75.81 | -59.2 | 0.70 | 11.13 | 308.82 | -9.55 | 212.61 | -14.83 |
| 2022 (9) | 0.33 | 53.94 | 2.5 | 468.18 | 14.16 | 29.91 | 185.83 | -37.88 | 0.63 | 313.06 | 341.43 | -31.9 | 249.62 | -30.21 |
| 2021 (8) | 0.21 | -17.82 | 0.44 | -41.33 | 10.9 | 49.32 | 299.17 | 33.02 | 0.15 | -60.73 | 501.35 | 8.78 | 357.66 | -2.53 |
| 2020 (7) | 0.26 | -7.3 | 0.75 | 25.0 | 7.3 | 5.04 | 224.91 | 49.33 | 0.39 | 2.09 | 460.90 | 15.63 | 366.94 | 25.33 |
| 2019 (6) | 0.28 | 13.15 | 0.6 | -11.76 | 6.95 | 56.88 | 150.61 | 81.15 | 0.38 | -58.88 | 398.59 | -31.05 | 292.78 | -33.75 |
| 2018 (5) | 0.25 | -5.25 | 0.68 | -2.86 | 4.43 | -25.55 | 83.14 | -48.41 | 0.92 | 96.66 | 578.07 | 14.01 | 441.91 | 10.28 |
| 2017 (4) | 0.26 | -26.47 | 0.7 | 0.0 | 5.95 | 0 | 161.17 | 0 | 0.47 | 0 | 507.05 | 62.01 | 400.72 | 62.55 |
| 2016 (3) | 0.35 | 0 | 0.7 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 312.98 | 0 | 246.52 | 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) | 0.34 | -5.74 | 4.24 | 2.2 | -3.51 | -12.0 | 60.50 | -41.14 | -50.38 | 3.73 | 73.1 | 82.89 | 308.82 | 8.36 | -9.55 | 212.61 | 12.87 | -14.83 |
| 23Q3 (19) | 0.36 | -16.49 | 10.75 | 2.28 | -2.98 | -22.71 | 102.78 | 104.74 | -16.84 | 2.15 | -51.71 | -31.9 | 284.99 | 28.78 | -23.41 | 188.36 | 25.01 | -29.05 |
| 23Q2 (18) | 0.43 | -4.53 | 29.19 | 2.35 | -3.29 | 64.34 | 50.20 | -44.1 | -89.9 | 4.46 | 73.66 | 231.48 | 221.30 | 4.12 | -27.62 | 150.67 | -1.49 | -32.23 |
| 23Q1 (17) | 0.45 | 38.7 | 115.75 | 2.43 | -2.8 | 492.68 | 89.81 | -26.34 | -80.42 | 2.57 | 25.98 | 469.39 | 212.55 | -37.75 | -57.96 | 152.95 | -38.73 | -58.01 |
| 22Q4 (16) | 0.33 | 0.15 | 53.94 | 2.5 | -15.25 | 468.18 | 121.92 | -1.35 | -67.74 | 2.04 | -35.55 | 383.07 | 341.43 | -8.24 | -31.9 | 249.62 | -5.98 | -30.21 |
| 22Q3 (15) | 0.33 | -2.59 | 59.09 | 2.95 | 106.29 | 353.85 | 123.59 | -75.13 | -67.23 | 3.16 | 135.08 | 167.43 | 372.10 | 21.7 | -33.32 | 265.49 | 19.42 | -30.28 |
| 22Q2 (14) | 0.34 | 59.44 | 8.66 | 1.43 | 248.78 | 110.29 | 496.95 | 8.33 | 117.82 | 1.34 | 198.3 | 32.0 | 305.74 | -39.53 | -8.59 | 222.31 | -38.96 | 4.45 |
| 22Q1 (13) | 0.21 | -1.03 | -31.49 | 0.41 | -6.82 | -43.06 | 458.74 | 21.37 | 86.96 | 0.45 | 6.88 | -62.57 | 505.60 | 0.85 | 45.03 | 364.23 | 1.84 | 43.91 |
| 21Q4 (12) | 0.21 | 3.5 | -17.82 | 0.44 | -32.31 | -41.33 | 377.98 | 0.22 | 117.81 | 0.42 | -64.32 | -70.07 | 501.35 | -10.17 | 8.78 | 357.66 | -6.08 | -2.53 |
| 21Q3 (11) | 0.21 | -33.46 | -4.37 | 0.65 | -4.41 | 20.37 | 377.16 | 65.31 | -8.21 | 1.18 | 16.03 | -15.96 | 558.08 | 66.86 | 1.2 | 380.81 | 78.93 | -10.77 |
| 21Q2 (10) | 0.31 | 0.52 | 31.51 | 0.68 | -5.56 | 19.3 | 228.15 | -7.02 | 66.27 | 1.02 | -15.41 | -25.73 | 334.46 | -4.06 | -29.12 | 212.83 | -15.91 | -36.7 |
| 21Q1 (9) | 0.31 | 18.71 | 0 | 0.72 | -4.0 | 0 | 245.37 | 41.39 | 0 | 1.20 | -14.55 | 0 | 348.61 | -24.36 | 0 | 253.10 | -31.02 | 0 |
| 20Q4 (8) | 0.26 | 20.45 | 0 | 0.75 | 38.89 | 0 | 173.54 | -57.76 | 0 | 1.41 | 0.2 | 0 | 460.90 | -16.42 | 0 | 366.94 | -14.02 | 0 |
| 20Q3 (7) | 0.22 | -8.5 | 0 | 0.54 | -5.26 | 0 | 410.89 | 199.44 | 0 | 1.41 | 2.54 | 0 | 551.46 | 16.86 | 0 | 426.78 | 26.93 | 0 |
| 20Q2 (6) | 0.24 | 0 | 0 | 0.57 | 0 | 0 | 137.22 | 0 | 0 | 1.37 | 0 | 0 | 471.88 | 0 | 0 | 336.22 | 0 | 0 |
