- 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) | 0.67 | -7.6 | 12.41 | -32.59 | 49.87 | 30.14 | 15.96 | 90.91 | 1.23 | -53.74 | 119.21 | 13.97 | 75.85 | 73.17 |
| 2022 (9) | 0.72 | 4.47 | 18.41 | 28.74 | 38.32 | 70.77 | 8.36 | -14.08 | 2.67 | -34.43 | 104.60 | -3.56 | 43.80 | 2.94 |
| 2021 (8) | 0.69 | 11.07 | 14.3 | 3.17 | 22.44 | 15.97 | 9.73 | -34.21 | 4.07 | -22.28 | 108.46 | -13.14 | 42.55 | -12.38 |
| 2020 (7) | 0.62 | 2.6 | 13.86 | 107.17 | 19.35 | 77.04 | 14.79 | 79.93 | 5.23 | 49.45 | 124.87 | -8.5 | 48.56 | -36.74 |
| 2019 (6) | 0.60 | 2.54 | 6.69 | 14.55 | 10.93 | 12.1 | 8.22 | -11.52 | 3.50 | 106.29 | 136.47 | 12.69 | 76.76 | -5.91 |
| 2018 (5) | 0.59 | -3.06 | 5.84 | 16.57 | 9.75 | 25.64 | 9.29 | 26.05 | 1.70 | -46.46 | 121.10 | 6.1 | 81.58 | 40.78 |
| 2017 (4) | 0.61 | -12.29 | 5.01 | -13.32 | 7.76 | -15.38 | 7.37 | 333.53 | 3.17 | -88.18 | 114.14 | 9.1 | 57.95 | 7.2 |
| 2016 (3) | 0.69 | 0 | 5.78 | 0 | 9.17 | 0 | 1.70 | 0 | 26.80 | 0 | 104.62 | 0 | 54.06 | 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) | 0.67 | 19.46 | -7.6 | 12.41 | -1.59 | -32.59 | 27.75 | 145.79 | 137.79 | 2.95 | -60.61 | -51.34 | 119.21 | -12.69 | 13.97 | 75.85 | 49.43 | 73.17 |
| 23Q3 (19) | 0.56 | -6.67 | -21.21 | 12.61 | 11.1 | -41.78 | 11.29 | 13.35 | 176.72 | 7.50 | -12.69 | -65.87 | 136.54 | 9.7 | 31.14 | 50.76 | -10.44 | 91.19 |
| 23Q2 (18) | 0.60 | -2.13 | -15.08 | 11.35 | -7.35 | -38.75 | 9.96 | -35.49 | 37.38 | 8.59 | 80.18 | -44.27 | 124.47 | -2.3 | 18.91 | 56.68 | -20.69 | 13.77 |
| 23Q1 (17) | 0.61 | -15.32 | -11.93 | 12.25 | -33.46 | -22.07 | 15.44 | 32.31 | 35.68 | 4.77 | -21.47 | -62.81 | 127.40 | 21.8 | 13.57 | 71.47 | 63.17 | 65.36 |
| 22Q4 (16) | 0.72 | 1.85 | 4.47 | 18.41 | -15.0 | 28.74 | 11.67 | 186.03 | 2493.33 | 6.07 | -72.37 | -34.27 | 104.60 | 0.46 | -3.56 | 43.80 | 64.97 | 2.94 |
| 22Q3 (15) | 0.71 | 0.6 | 3.77 | 21.66 | 16.89 | 25.78 | 4.08 | -43.72 | -73.49 | 21.97 | 42.54 | 137.87 | 104.12 | -0.53 | -8.28 | 26.55 | -46.71 | -50.82 |
| 22Q2 (14) | 0.70 | 1.5 | 12.84 | 18.53 | 17.88 | 21.35 | 7.25 | -36.29 | -35.33 | 15.42 | 20.25 | 134.2 | 104.68 | -6.69 | -7.91 | 49.82 | 15.27 | 60.3 |
| 22Q1 (13) | 0.69 | 0.45 | 0 | 15.72 | 9.93 | 0 | 11.38 | 2428.89 | 0 | 12.82 | 38.78 | 14.83 | 112.18 | 3.43 | 0 | 43.22 | 1.57 | 0 |
| 21Q4 (12) | 0.69 | 1.17 | 11.07 | 14.3 | -16.96 | 3.17 | 0.45 | -97.08 | -96.37 | 9.24 | 0.0 | -17.26 | 108.46 | -4.46 | -13.14 | 42.55 | -21.17 | -12.38 |
| 21Q3 (11) | 0.68 | 9.39 | 0 | 17.22 | 12.77 | 0 | 15.39 | 37.29 | 0 | 9.24 | 40.34 | 4.31 | 113.52 | -0.13 | 0 | 53.98 | 73.68 | 0 |
| 21Q2 (10) | 0.62 | 0 | -4.08 | 15.27 | 0 | 12.61 | 11.21 | 0 | -37.96 | 6.58 | -41.04 | -25.67 | 113.67 | 0 | -0.63 | 31.08 | 0 | -27.82 |
| 21Q1 (9) | 0.00 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 11.16 | 0.0 | 0 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 20Q4 (8) | 0.62 | 0 | 0 | 13.86 | 0 | 0 | 12.38 | 0 | 0 | 11.16 | 26.07 | 0 | 124.87 | 0 | 0 | 48.56 | 0 | 0 |
| 20Q3 (7) | 0.00 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 8.86 | 0.0 | 0 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 20Q2 (6) | 0.65 | 0 | 0 | 13.56 | 0 | 0 | 18.07 | 0 | 0 | 8.86 | 0 | 0 | 114.39 | 0 | 0 | 43.06 | 0 | 0 |
