- 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) | 0.41 | 78.01 | 1.77 | 172.31 | 5.37 | 6.97 | 25.17 | -59.88 | 2.14 | 218.0 | 566.47 | 10.41 | 454.81 | 24.93 |
| 2022 (9) | 0.23 | -28.42 | 0.65 | -43.48 | 5.02 | 3.29 | 62.73 | -20.92 | 0.67 | -19.43 | 513.05 | 52.15 | 364.04 | 54.96 |
| 2021 (8) | 0.32 | -12.99 | 1.15 | -2.54 | 4.86 | 20.9 | 79.32 | 65.32 | 0.83 | -35.71 | 337.21 | 8.94 | 234.92 | 2.5 |
| 2020 (7) | 0.37 | 12.78 | 1.18 | 49.37 | 4.02 | 27.62 | 47.98 | 916.53 | 1.30 | -80.94 | 309.53 | 1.82 | 229.19 | 11.34 |
| 2019 (6) | 0.33 | 30.33 | 0.79 | 79.55 | 3.15 | -14.4 | 4.72 | -99.13 | 6.80 | 928.72 | 304.00 | -24.87 | 205.85 | -30.83 |
| 2018 (5) | 0.25 | 58.4 | 0.44 | 0 | 3.68 | 29.12 | 541.67 | 0 | 0.66 | 0 | 404.61 | -28.91 | 297.60 | -34.3 |
| 2017 (4) | 0.16 | 0 | 0 | 0 | 2.85 | 0 | 0.00 | 0 | 0.00 | 0 | 569.19 | 0 | 452.94 | 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) | 0.41 | 7.69 | 78.01 | 1.77 | 16.45 | 172.31 | 13.41 | -18.38 | -75.44 | 9.88 | 25.28 | 236.17 | 566.47 | -23.68 | 10.41 | 454.81 | -10.22 | 24.93 |
| 23Q3 (19) | 0.38 | 17.3 | 52.61 | 1.52 | 18.75 | 38.18 | 16.43 | -76.31 | -81.03 | 7.88 | 280.98 | 248.64 | 742.27 | 148.46 | 51.47 | 506.56 | 158.53 | 44.43 |
| 23Q2 (18) | 0.32 | 46.34 | 9.65 | 1.28 | 58.02 | 18.52 | 69.35 | 23.11 | 13.6 | 2.07 | -37.45 | -31.03 | 298.75 | -39.58 | -17.62 | 195.94 | -39.7 | -26.85 |
| 23Q1 (17) | 0.22 | -3.7 | -27.55 | 0.81 | 24.62 | -27.03 | 56.33 | 3.19 | 14.63 | 3.31 | 12.6 | -9.2 | 494.44 | -3.63 | 37.47 | 324.94 | -10.74 | 32.29 |
| 22Q4 (16) | 0.23 | -7.68 | -28.42 | 0.65 | -40.91 | -43.48 | 54.59 | -36.98 | -51.77 | 2.94 | 29.93 | 38.86 | 513.05 | 4.7 | 52.15 | 364.04 | 3.79 | 54.96 |
| 22Q3 (15) | 0.25 | -15.72 | -22.85 | 1.1 | 1.85 | -17.91 | 86.62 | 41.88 | 41.1 | 2.26 | -24.64 | -42.52 | 490.03 | 35.12 | 42.15 | 350.73 | 30.93 | 47.46 |
| 22Q2 (14) | 0.30 | -3.31 | -6.82 | 1.08 | -2.7 | 1.89 | 61.05 | 24.24 | -24.65 | 3.00 | -17.65 | -23.81 | 362.66 | 0.83 | -4.31 | 267.87 | 9.06 | 4.03 |
| 22Q1 (13) | 0.31 | -4.86 | -8.35 | 1.11 | -3.48 | 2.78 | 49.14 | -56.58 | -13.44 | 3.64 | 72.21 | -50.32 | 359.68 | 6.66 | -1.86 | 245.62 | 4.55 | -2.21 |
| 21Q4 (12) | 0.32 | -0.5 | -12.99 | 1.15 | -14.18 | -2.54 | 113.18 | 84.36 | 20.46 | 2.12 | -46.22 | -30.49 | 337.21 | -2.18 | 8.94 | 234.92 | -1.23 | 2.5 |
| 21Q3 (11) | 0.32 | 1.8 | -8.2 | 1.34 | 26.42 | 27.62 | 61.39 | -24.23 | 4.25 | 3.93 | -0.11 | 0.0 | 344.73 | -9.04 | 10.77 | 237.84 | -7.63 | 7.14 |
| 21Q2 (10) | 0.32 | -4.89 | -4.12 | 1.06 | -1.85 | 37.66 | 81.02 | 42.72 | 177.56 | 3.94 | -46.31 | 75.0 | 379.01 | 3.42 | 28.07 | 257.50 | 2.52 | 26.11 |
| 21Q1 (9) | 0.33 | -9.68 | 0 | 1.08 | -8.47 | 0 | 56.77 | -39.58 | 0 | 7.33 | 140.95 | 0 | 366.48 | 18.4 | 0 | 251.16 | 9.59 | 0 |
| 20Q4 (8) | 0.37 | 4.98 | 0 | 1.18 | 12.38 | 0 | 93.96 | 59.55 | 0 | 3.04 | -22.62 | 0 | 309.53 | -0.54 | 0 | 229.19 | 3.25 | 0 |
| 20Q3 (7) | 0.35 | 6.33 | 0 | 1.05 | 36.36 | 0 | 58.89 | 101.75 | 0 | 3.93 | 74.81 | 0 | 311.20 | 5.16 | 0 | 221.98 | 8.72 | 0 |
| 20Q2 (6) | 0.33 | 0 | 0 | 0.77 | 0 | 0 | 29.19 | 0 | 0 | 2.25 | 0 | 0 | 295.93 | 0 | 0 | 204.18 | 0 | 0 |
