- 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) | 0.76 | 5.41 | 10.98 | 41.68 | 7.6 | -40.44 | -0.37 | 0 | 1.51 | 0.0 | 77.06 | -45.68 | 19.48 | -47.55 |
| 2022 (9) | 0.72 | 20.79 | 7.75 | 340.34 | 12.76 | 88.76 | 7.77 | 37.28 | 1.51 | 469.4 | 141.87 | -34.33 | 37.14 | -51.87 |
| 2021 (8) | 0.59 | 82.51 | 1.76 | 170.77 | 6.76 | 300.0 | 5.66 | -30.64 | 0.26 | -89.82 | 216.04 | 30.65 | 77.16 | 98.71 |
| 2020 (7) | 0.33 | 0 | 0.65 | 0 | 1.69 | 0 | 8.16 | 0 | 2.60 | 0 | 165.36 | 0 | 38.83 | 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) | 0.76 | 2.22 | 5.41 | 10.98 | 7.02 | 41.68 | 2.03 | 91.51 | -83.43 | 86.25 | 2.07 | 2885.58 | 77.06 | -13.82 | -45.68 | 19.48 | -4.32 | -47.55 |
| 23Q3 (19) | 0.74 | 1.57 | 1.37 | 10.26 | 19.3 | 46.57 | 1.06 | 150.0 | -78.84 | 84.50 | 2825.0 | 1590.0 | 89.42 | 0.02 | -32.8 | 20.36 | -15.41 | -11.32 |
| 23Q2 (18) | 0.73 | 1.19 | 0.4 | 8.6 | 10.12 | 47.01 | -2.12 | 35.17 | -121.01 | 2.89 | 0.0 | 24.75 | 89.40 | -35.47 | -35.33 | 24.07 | 13.43 | -6.99 |
| 23Q1 (17) | 0.72 | 0.33 | 10.55 | 7.81 | 0.77 | 148.73 | -3.27 | -126.69 | -291.23 | 2.89 | 0.0 | -51.85 | 138.54 | -2.35 | -18.12 | 21.22 | -42.86 | -24.46 |
| 22Q4 (16) | 0.72 | -1.7 | 20.79 | 7.75 | 10.71 | 340.34 | 12.25 | 144.51 | 1042.31 | 2.89 | -42.22 | 1825.93 | 141.87 | 6.61 | -34.33 | 37.14 | 61.76 | -51.87 |
| 22Q3 (15) | 0.73 | 0.59 | 32.19 | 7.0 | 19.66 | 743.37 | 5.01 | -50.35 | 1189.13 | 5.00 | 115.91 | 3233.33 | 133.07 | -3.73 | -58.57 | 22.96 | -11.28 | -85.99 |
| 22Q2 (14) | 0.73 | 11.43 | 41.64 | 5.85 | 86.31 | 983.33 | 10.09 | 490.06 | 14.01 | 2.32 | -61.4 | 1443.86 | 138.23 | -18.3 | -70.2 | 25.88 | -7.87 | -90.15 |
| 22Q1 (13) | 0.65 | 9.63 | 23.67 | 3.14 | 78.41 | 597.78 | 1.71 | 231.54 | -96.42 | 6.00 | 3900.0 | 1475.0 | 169.19 | -21.69 | -64.07 | 28.09 | -63.6 | -91.82 |
| 21Q4 (12) | 0.59 | 7.57 | 82.51 | 1.76 | 112.05 | 170.77 | -1.30 | -182.61 | -102.7 | 0.15 | 0.0 | -93.08 | 216.04 | -32.73 | 30.65 | 77.16 | -52.93 | 98.71 |
| 21Q3 (11) | 0.55 | 7.79 | 245.71 | 0.83 | 53.7 | 453.33 | -0.46 | -105.2 | -104.42 | 0.15 | 0.0 | -92.5 | 321.16 | -30.75 | -19.32 | 163.94 | -37.6 | -4.47 |
| 21Q2 (10) | 0.51 | -2.72 | 377.35 | 0.54 | 20.0 | 237.5 | 8.85 | -81.47 | 141.73 | 0.15 | -60.62 | 0 | 463.80 | -1.5 | -38.34 | 262.73 | -23.46 | -53.92 |
| 21Q1 (9) | 0.53 | 61.8 | 437.79 | 0.45 | -30.77 | 350.0 | 47.77 | -0.83 | 816.89 | 0.38 | -82.42 | 0 | 470.86 | 184.75 | -16.34 | 343.26 | 784.01 | -0.21 |
| 20Q4 (8) | 0.33 | 103.76 | 0 | 0.65 | 333.33 | 242.11 | 48.17 | 363.17 | 0 | 2.17 | 8.33 | 0 | 165.36 | -58.46 | 0 | 38.83 | -77.37 | 0 |
| 20Q3 (7) | 0.16 | 48.84 | 0 | 0.15 | -6.25 | 0 | 10.40 | 149.03 | 0 | 2.00 | 0 | 0 | 398.05 | -47.08 | 0 | 171.61 | -69.9 | 0 |
| 20Q2 (6) | 0.11 | 9.6 | 0 | 0.16 | 60.0 | 100.0 | -21.21 | -507.1 | 0 | 0.00 | 0 | 0 | 752.21 | 33.64 | 0 | 570.18 | 65.76 | 0 |
| 20Q1 (5) | 0.10 | 0 | 0 | 0.1 | -47.37 | 0 | 5.21 | 0 | 0 | 0.00 | 0 | 0 | 562.85 | 0 | 0 | 343.98 | 0 | 0 |
| 19Q4 (4) | 0.00 | 0 | 0.0 | 0.19 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 |
