- 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 | 38.15 | 113.09 | 70.7 | 112.5 | 161.57 | 19.56 | 56.86 | 2.73 | -54.32 | 188.78 | -13.68 | 59.90 | -21.86 |
| 2022 (9) | 0.42 | 6.96 | 66.25 | 238.18 | 43.01 | -0.76 | 12.47 | -0.32 | 5.97 | 772.38 | 218.69 | -12.64 | 76.66 | -13.95 |
| 2021 (8) | 0.39 | -52.29 | 19.59 | -62.89 | 43.34 | 727.1 | 12.51 | 56.38 | 0.68 | -49.36 | 250.34 | 116.26 | 89.09 | -20.96 |
| 2020 (7) | 0.82 | 18.59 | 52.79 | 356.66 | 5.24 | 18.28 | 8.00 | 76.99 | 1.35 | -90.99 | 115.76 | 14.2 | 112.71 | 89.72 |
| 2019 (6) | 0.69 | 84.11 | 11.56 | 356.92 | 4.43 | 23.4 | 4.52 | 0 | 15.00 | 40.63 | 101.37 | -26.55 | 59.41 | -50.84 |
| 2018 (5) | 0.38 | -50.16 | 2.53 | 27.78 | 3.59 | -9.57 | -2.47 | 0 | 10.67 | 209.68 | 138.01 | 56.14 | 120.84 | 95.09 |
| 2017 (4) | 0.76 | 0 | 1.98 | 0 | 3.97 | 0 | 3.29 | 0 | 3.44 | 0 | 88.39 | 0 | 61.94 | 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) | 0.58 | 12.68 | 38.15 | 113.09 | 8.8 | 70.7 | 27.11 | 96.73 | 26.8 | 4.52 | -68.16 | -63.35 | 188.78 | 6.96 | -13.68 | 59.90 | 45.14 | -21.86 |
| 23Q3 (19) | 0.51 | 8.53 | 64.75 | 103.94 | 21.09 | 153.64 | 13.78 | -8.74 | -70.73 | 14.18 | -33.55 | 72.95 | 176.49 | -8.66 | -40.35 | 41.27 | -17.74 | -68.68 |
| 23Q2 (18) | 0.47 | 6.47 | 42.07 | 85.84 | 14.01 | 99.12 | 15.10 | -2.71 | 39.3 | 21.34 | -23.58 | 182.15 | 193.22 | -6.72 | -32.47 | 50.17 | -16.31 | -61.56 |
| 23Q1 (17) | 0.45 | 6.1 | -19.66 | 75.29 | 13.65 | 12.36 | 15.52 | -27.41 | 177.14 | 27.93 | 126.66 | 287.11 | 207.15 | -5.28 | 23.21 | 59.95 | -21.8 | 6.01 |
| 22Q4 (16) | 0.42 | 34.38 | 6.96 | 66.25 | 61.66 | 238.18 | 21.38 | -54.59 | -21.74 | 12.32 | 50.26 | 480.51 | 218.69 | -26.09 | -12.64 | 76.66 | -41.82 | -13.95 |
| 22Q3 (15) | 0.31 | -6.42 | -37.65 | 40.98 | -4.94 | 12.74 | 47.08 | 334.32 | 245.41 | 8.20 | 8.41 | 8.02 | 295.88 | 3.41 | 55.72 | 131.76 | 0.94 | 27.51 |
| 22Q2 (14) | 0.33 | -39.79 | 24.91 | 43.11 | -35.67 | 397.81 | 10.84 | 93.57 | 1104.44 | 7.56 | 4.85 | -95.62 | 286.12 | 70.18 | -38.25 | 130.53 | 130.82 | -67.48 |
| 22Q1 (13) | 0.55 | 41.26 | -28.87 | 67.01 | 242.06 | 37.91 | 5.60 | -79.5 | -68.13 | 7.21 | 239.9 | 449.96 | 168.13 | -32.84 | 36.72 | 56.55 | -36.52 | -51.79 |
| 21Q4 (12) | 0.39 | -21.67 | -52.29 | 19.59 | -46.11 | -62.89 | 27.32 | 100.44 | 105.11 | 2.12 | -72.04 | 50.69 | 250.34 | 31.75 | 116.26 | 89.09 | -13.78 | -20.96 |
| 21Q3 (11) | 0.50 | 87.49 | -43.01 | 36.35 | 319.75 | -39.06 | 13.63 | 1414.44 | 401.1 | 7.59 | -95.6 | -44.35 | 190.01 | -58.99 | 75.38 | 103.33 | -74.25 | 1163.2 |
| 21Q2 (10) | 0.27 | -65.71 | -63.06 | 8.66 | -82.18 | -41.33 | 0.90 | -94.88 | 190.32 | 172.50 | 13050.0 | 0 | 463.33 | 276.78 | 418.09 | 401.33 | 242.14 | 1015.12 |
| 21Q1 (9) | 0.78 | -5.24 | 0 | 48.59 | -7.96 | 0 | 17.57 | 31.91 | 0 | 1.31 | -6.87 | 0 | 122.97 | 6.23 | 0 | 117.30 | 4.07 | 0 |
| 20Q4 (8) | 0.82 | -6.44 | 0 | 52.79 | -11.5 | 0 | 13.32 | 389.71 | 0 | 1.41 | -89.67 | 0 | 115.76 | 6.85 | 0 | 112.71 | 1277.87 | 0 |
| 20Q3 (7) | 0.88 | 21.54 | 0 | 59.65 | 304.13 | 0 | 2.72 | 777.42 | 0 | 13.64 | 0 | 0 | 108.34 | 21.15 | 0 | 8.18 | -77.27 | 0 |
| 20Q2 (6) | 0.72 | 0 | 0 | 14.76 | 0 | 0 | 0.31 | 0 | 0 | 0.00 | 0 | 0 | 89.43 | 0 | 0 | 35.99 | 0 | 0 |
