- 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) | 0.09 | -2.99 | 0 | 0 | 11.01 | 0.73 | -167.40 | 0 | 0.00 | 0 | 1058.31 | -8.55 | 848.31 | 18.96 |
| 2022 (9) | 0.10 | -63.84 | 0.22 | -89.0 | 10.93 | -9.52 | 22.19 | -71.42 | 0.00 | 0 | 1157.22 | 124.6 | 713.13 | 125.88 |
| 2021 (8) | 0.27 | 5.83 | 2.0 | 0 | 12.08 | 59.37 | 77.64 | 0 | 0.93 | 0 | 515.23 | 29.16 | 315.71 | 16.01 |
| 2020 (7) | 0.25 | 12.81 | 0 | 0 | 7.58 | -14.54 | -114.63 | 0 | 0.00 | 0 | 398.92 | -20.33 | 272.14 | -28.68 |
| 2019 (6) | 0.22 | -10.51 | 0 | 0 | 8.87 | 8.7 | -118.30 | 0 | 0.00 | 0 | 500.74 | 2.03 | 381.56 | 20.44 |
| 2018 (5) | 0.25 | -39.75 | 0 | 0 | 8.16 | -8.0 | -187.64 | 0 | 0.00 | 0 | 490.80 | 106.91 | 316.80 | 111.62 |
| 2017 (4) | 0.42 | 38.53 | 0.45 | 0 | 8.87 | -5.54 | -75.67 | 0 | 0.00 | 0 | 237.21 | -27.9 | 149.70 | -35.31 |
| 2016 (3) | 0.30 | 18.82 | 0 | 0 | 9.39 | -19.26 | -1588.68 | 0 | 0.00 | 0 | 329.02 | -14.3 | 231.40 | -4.32 |
| 2015 (2) | 0.25 | 0 | 0 | 0 | 11.63 | 0 | 529.23 | 0 | 0.00 | 0 | 383.90 | 0 | 241.85 | 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) | 0.09 | -11.05 | -2.99 | 0 | 0 | -100.0 | -442.15 | -177.45 | -2192.12 | 0.00 | 0 | -100.0 | 1058.31 | 8.09 | -8.55 | 848.31 | 10.96 | 18.96 |
| 23Q3 (19) | 0.11 | 51.72 | -45.02 | 0 | 0 | -100.0 | 570.90 | 664.87 | 1752.97 | 0.00 | 0 | -100.0 | 979.12 | -41.92 | 80.37 | 764.51 | -35.9 | 144.71 |
| 23Q2 (18) | 0.07 | 5.92 | -70.66 | 0 | 0 | -100.0 | 74.64 | 129.35 | 69.52 | 0.00 | -100.0 | -100.0 | 1685.91 | -9.46 | 263.76 | 1192.64 | 0.45 | 338.94 |
| 23Q1 (17) | 0.07 | -32.13 | -71.01 | 0 | -100.0 | -100.0 | -254.30 | -1218.3 | -1463.54 | 0.12 | 0.0 | -98.38 | 1861.98 | 60.9 | 195.93 | 1187.31 | 66.49 | 237.06 |
| 22Q4 (16) | 0.10 | -49.58 | -63.84 | 0.22 | -85.33 | -89.0 | -19.29 | -162.61 | -151.15 | 0.12 | 0.0 | -97.45 | 1157.22 | 113.18 | 124.6 | 713.13 | 128.27 | 125.88 |
| 22Q3 (15) | 0.19 | -19.04 | -53.52 | 1.5 | -20.63 | -38.78 | 30.81 | -30.02 | -66.81 | 0.12 | -82.58 | -95.9 | 542.84 | 17.13 | 47.08 | 312.41 | 14.98 | 121.07 |
| 22Q2 (14) | 0.24 | 4.66 | -37.8 | 1.89 | -5.5 | 26.0 | 44.03 | 136.09 | -80.14 | 0.69 | -90.67 | -45.82 | 463.47 | -26.34 | 34.47 | 271.71 | -22.86 | 81.07 |
| 22Q1 (13) | 0.23 | -15.34 | -35.17 | 2.0 | 0.0 | 150.0 | 18.65 | -50.54 | 123.27 | 7.38 | 57.0 | 0 | 629.20 | 22.12 | 131.38 | 352.25 | 11.57 | 163.68 |
| 21Q4 (12) | 0.27 | -35.21 | 5.83 | 2.0 | -18.37 | 0 | 37.71 | -59.38 | 259.72 | 4.70 | 60.76 | 0 | 515.23 | 39.6 | 29.16 | 315.71 | 123.4 | 16.01 |
| 21Q3 (11) | 0.41 | 8.34 | 0 | 2.45 | 63.33 | 0 | 92.83 | -58.12 | 0 | 2.93 | 130.13 | 0 | 369.08 | 7.09 | 0 | 141.32 | -5.82 | 0 |
| 21Q2 (10) | 0.38 | 9.1 | 0 | 1.5 | 87.5 | 0 | 221.68 | 376.58 | 0 | 1.27 | 0 | 0 | 344.66 | 26.75 | 0 | 150.06 | 12.33 | 0 |
| 21Q1 (9) | 0.35 | 38.19 | 0 | 0.8 | 0 | 0 | -80.15 | -239.47 | 0 | 0.00 | 0 | 0 | 271.93 | -31.83 | 0 | 133.59 | -50.91 | 0 |
| 20Q4 (8) | 0.25 | 0 | 0 | 0 | 0 | 0 | -23.61 | 0 | 0 | 0.00 | 0 | 0 | 398.92 | 0 | 0 | 272.14 | 0 | 0 |
