- 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) | 0.51 | 22.33 | 8.49 | 133.88 | 7.57 | -51.57 | -10.71 | 0 | 1.21 | 0.0 | 92.82 | -24.68 | 35.42 | -29.53 |
| 2022 (9) | 0.42 | -20.52 | 3.63 | -34.0 | 15.63 | 25.44 | 13.54 | 44.97 | 1.21 | -38.52 | 123.24 | 14.91 | 50.26 | 40.67 |
| 2021 (8) | 0.52 | 10.68 | 5.5 | -8.03 | 12.46 | 24.48 | 9.34 | 16.75 | 1.97 | 103.57 | 107.25 | -6.1 | 35.73 | -28.65 |
| 2020 (7) | 0.47 | 2.88 | 5.98 | 1.53 | 10.01 | -14.88 | 8.00 | 101.01 | 0.97 | -38.06 | 114.22 | -17.26 | 50.08 | -16.51 |
| 2019 (6) | 0.46 | -3.98 | 5.89 | 10.92 | 11.76 | -23.78 | 3.98 | -27.5 | 1.56 | 524.0 | 138.05 | 8.88 | 59.98 | 1.54 |
| 2018 (5) | 0.48 | 14.14 | 5.31 | 66.46 | 15.43 | -4.22 | 5.49 | -18.06 | 0.25 | -48.15 | 126.79 | -20.9 | 59.07 | -33.66 |
| 2017 (4) | 0.42 | -6.98 | 3.19 | 1.59 | 16.11 | -13.99 | 6.70 | -20.62 | 0.48 | 5444.64 | 160.29 | 2.45 | 89.04 | -1.4 |
| 2016 (3) | 0.45 | -16.19 | 3.14 | -41.74 | 18.73 | 1.24 | 8.44 | 53.18 | 0.01 | 0 | 156.46 | 19.07 | 90.30 | 36.74 |
| 2015 (2) | 0.54 | 0 | 5.39 | 0 | 18.5 | 0 | 5.51 | 0 | 0.00 | 0 | 131.40 | 0 | 66.04 | 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) | 0.51 | 6.99 | 22.33 | 8.49 | -0.12 | 133.88 | -36.56 | -469.47 | -2213.29 | 162.00 | 0.0 | 2345.28 | 92.82 | -4.0 | -24.68 | 35.42 | -11.25 | -29.53 |
| 23Q3 (19) | 0.47 | 3.65 | 7.47 | 8.5 | 25.0 | 139.44 | -6.42 | -450.82 | -161.32 | 162.00 | 0.0 | 2345.28 | 96.69 | -6.86 | -22.72 | 39.91 | -7.38 | -23.94 |
| 23Q2 (18) | 0.46 | 5.43 | -2.92 | 6.8 | 10.03 | 48.15 | 1.83 | -73.93 | -89.86 | 162.00 | 1891.06 | 5100.0 | 103.81 | -8.54 | -14.81 | 43.09 | -11.97 | -19.59 |
| 23Q1 (17) | 0.43 | 4.62 | -18.02 | 6.18 | 70.25 | -11.21 | 7.02 | 305.78 | -68.42 | 8.14 | 22.81 | 176.43 | 113.50 | -7.9 | 7.84 | 48.95 | -2.61 | 16.71 |
| 22Q4 (16) | 0.42 | -6.0 | -20.52 | 3.63 | 2.25 | -34.0 | 1.73 | -83.48 | -90.71 | 6.62 | 0.0 | 92.46 | 123.24 | -1.49 | 14.91 | 50.26 | -4.21 | 40.67 |
| 22Q3 (15) | 0.44 | -6.38 | -19.29 | 3.55 | -22.66 | -48.99 | 10.47 | -41.99 | 193.28 | 6.62 | 112.65 | -69.29 | 125.11 | 2.68 | 20.77 | 52.47 | -2.09 | 27.29 |
| 22Q2 (14) | 0.47 | -10.96 | -2.24 | 4.59 | -34.05 | -15.78 | 18.05 | -18.8 | 528.92 | 3.12 | 5.84 | 38.46 | 121.85 | 15.77 | 11.93 | 53.59 | 27.78 | 8.42 |
| 22Q1 (13) | 0.53 | 1.44 | 14.6 | 6.96 | 26.55 | 23.19 | 22.23 | 19.32 | 80.88 | 2.94 | -14.49 | 30.82 | 105.25 | -1.86 | -9.62 | 41.94 | 17.38 | -17.99 |
| 21Q4 (12) | 0.52 | -4.55 | 10.68 | 5.5 | -20.98 | -8.03 | 18.63 | 421.85 | 39.24 | 3.44 | -84.04 | 84.12 | 107.25 | 3.53 | -6.1 | 35.73 | -13.32 | -28.65 |
| 21Q3 (11) | 0.55 | 13.41 | 9.88 | 6.96 | 27.71 | 6.91 | 3.57 | 24.39 | -35.21 | 21.57 | 858.73 | 118.14 | 103.59 | -4.84 | -8.76 | 41.22 | -16.61 | -13.51 |
| 21Q2 (10) | 0.48 | 4.37 | 0 | 5.45 | -3.54 | 0 | 2.87 | -76.65 | 0 | 2.25 | 0.0 | 0 | 108.86 | -6.52 | 0 | 49.43 | -3.34 | 0 |
| 21Q1 (9) | 0.46 | -2.03 | 0 | 5.65 | -5.52 | 0 | 12.29 | -8.15 | 0 | 2.25 | 20.35 | 0 | 116.45 | 1.95 | 0 | 51.14 | 2.12 | 0 |
| 20Q4 (8) | 0.47 | -5.24 | 0 | 5.98 | -8.14 | 0 | 13.38 | 142.83 | 0 | 1.87 | -81.09 | 0 | 114.22 | 0.6 | 0 | 50.08 | 5.08 | 0 |
| 20Q3 (7) | 0.50 | 0 | 0 | 6.51 | 0 | 0 | 5.51 | 0 | 0 | 9.89 | 0 | 0 | 113.54 | 0 | 0 | 47.66 | 0 | 0 |
