- 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) | 0.42 | -23.51 | 2.39 | -51.52 | 33.63 | 1.2 | 14.15 | -38.05 | 1.79 | 23.02 | 250.69 | 77.15 | 176.87 | 152.85 |
| 2022 (9) | 0.55 | -14.26 | 4.93 | -32.74 | 33.23 | 84.71 | 22.84 | 149.34 | 1.46 | -77.84 | 141.51 | 17.38 | 69.95 | 82.78 |
| 2021 (8) | 0.64 | 5.34 | 7.33 | 21.56 | 17.99 | 32.09 | 9.16 | 92.03 | 6.57 | -45.76 | 120.56 | 12.48 | 38.27 | -10.73 |
| 2020 (7) | 0.61 | -6.61 | 6.03 | -22.29 | 13.62 | -34.64 | 4.77 | -45.73 | 12.12 | 88.0 | 107.18 | 1.46 | 42.87 | -48.77 |
| 2019 (6) | 0.65 | -2.67 | 7.76 | 11.49 | 20.84 | 0.63 | 8.79 | -0.45 | 6.44 | 1.49 | 105.64 | 4.2 | 83.68 | 19.2 |
| 2018 (5) | 0.67 | -1.6 | 6.96 | -2.25 | 20.71 | 40.69 | 8.83 | 155.2 | 6.35 | -66.66 | 101.38 | 9.51 | 70.20 | 39.12 |
| 2017 (4) | 0.68 | 0 | 7.12 | 0 | 14.72 | 0 | 3.46 | 0 | 19.05 | 0 | 92.58 | 0 | 50.46 | 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) | 0.42 | -9.87 | -23.51 | 2.39 | -7.72 | -51.52 | 0.14 | -99.02 | -99.37 | 6.79 | 0.0 | 36.3 | 250.69 | 17.66 | 77.15 | 176.87 | 28.34 | 152.85 |
| 23Q3 (19) | 0.46 | -17.28 | -23.47 | 2.59 | -32.02 | -62.89 | 14.31 | -39.7 | -37.35 | 6.79 | 28.74 | 8.29 | 213.07 | 31.88 | 63.52 | 137.81 | 46.36 | 206.99 |
| 23Q2 (18) | 0.56 | -0.46 | -5.8 | 3.81 | -39.62 | -49.67 | 23.73 | 35.68 | -12.47 | 5.27 | -14.67 | -10.46 | 161.56 | 16.11 | 23.51 | 94.16 | 24.7 | 73.69 |
| 23Q1 (17) | 0.56 | 3.07 | 0.75 | 6.31 | 27.99 | -12.36 | 17.49 | -21.11 | -11.08 | 6.18 | 24.09 | -21.06 | 139.14 | -1.67 | 2.12 | 75.51 | 7.95 | 53.41 |
| 22Q4 (16) | 0.55 | -9.82 | -14.26 | 4.93 | -29.37 | -32.74 | 22.17 | -2.93 | 12.82 | 4.98 | -20.55 | -50.51 | 141.51 | 8.6 | 17.38 | 69.95 | 55.83 | 82.78 |
| 22Q3 (15) | 0.61 | 1.81 | 5.76 | 6.98 | -7.79 | 18.1 | 22.84 | -15.75 | 806.35 | 6.27 | 6.44 | -97.98 | 130.30 | -0.39 | 4.58 | 44.89 | -17.19 | 67.44 |
| 22Q2 (14) | 0.60 | 6.46 | 12.03 | 7.57 | 5.14 | 24.71 | 27.11 | 37.82 | 194.03 | 5.89 | -24.78 | -78.12 | 130.81 | -3.99 | -3.55 | 54.21 | 10.14 | -12.15 |
| 22Q1 (13) | 0.56 | -12.28 | 3.5 | 7.2 | -1.77 | 18.23 | 19.67 | 0.1 | 424.53 | 7.83 | -22.2 | -90.65 | 136.25 | 13.01 | 1.5 | 49.22 | 28.61 | -14.09 |
| 21Q4 (12) | 0.64 | 11.24 | 5.34 | 7.33 | 24.03 | 21.56 | 19.65 | 679.76 | 168.44 | 10.06 | -96.76 | -68.06 | 120.56 | -3.23 | 12.48 | 38.27 | 42.75 | -10.73 |
| 21Q3 (11) | 0.57 | 7.85 | -6.92 | 5.91 | -2.64 | -6.34 | 2.52 | -72.67 | -79.33 | 311.00 | 1055.42 | 1825.7 | 124.59 | -8.14 | 17.96 | 26.81 | -56.55 | -62.28 |
| 21Q2 (10) | 0.53 | -1.65 | -15.34 | 6.07 | -0.33 | -17.97 | 9.22 | 145.87 | 2205.0 | 26.92 | -67.86 | 0 | 135.63 | 1.04 | 31.58 | 61.71 | 7.72 | -15.04 |
| 21Q1 (9) | 0.54 | -10.73 | 0 | 6.09 | 1.0 | 0 | 3.75 | -48.77 | 0 | 83.75 | 165.87 | 0 | 134.24 | 25.25 | 0 | 57.29 | 33.64 | 0 |
| 20Q4 (8) | 0.61 | -1.71 | 0 | 6.03 | -4.44 | 0 | 7.32 | -39.95 | 0 | 31.50 | 95.05 | 0 | 107.18 | 1.48 | 0 | 42.87 | -39.69 | 0 |
| 20Q3 (7) | 0.62 | -1.91 | 0 | 6.31 | -14.73 | 0 | 12.19 | 2947.5 | 0 | 16.15 | 0 | 0 | 105.62 | 2.46 | 0 | 71.08 | -2.13 | 0 |
| 20Q2 (6) | 0.63 | 0 | 0 | 7.4 | 0 | 0 | 0.40 | 0 | 0 | 0.00 | 0 | 0 | 103.08 | 0 | 0 | 72.63 | 0 | 0 |
