- 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) | 0.49 | 3.91 | 6.07 | 427.83 | 17.43 | -9.36 | 8.44 | -62.84 | 0.00 | 0 | 165.45 | -48.62 | 126.55 | -39.41 |
| 2022 (9) | 0.47 | 13.86 | 1.15 | -42.5 | 19.23 | 1.53 | 22.71 | -44.42 | 0.00 | 0 | 321.99 | 35.01 | 208.85 | 36.14 |
| 2021 (8) | 0.42 | -12.58 | 2.0 | 15.61 | 18.94 | 29.37 | 40.86 | 135.23 | 0.00 | 0 | 238.49 | 16.91 | 153.41 | -0.46 |
| 2020 (7) | 0.48 | 8.15 | 1.73 | 37.3 | 14.64 | 12.96 | 17.37 | 75.1 | 0.00 | 0 | 203.99 | -6.27 | 154.12 | -5.03 |
| 2019 (6) | 0.44 | -19.81 | 1.26 | -46.38 | 12.96 | -2.7 | 9.92 | -27.91 | 0.00 | 0 | 217.63 | 30.91 | 162.28 | 58.43 |
| 2018 (5) | 0.55 | -3.09 | 2.35 | 19.9 | 13.32 | 16.64 | 13.76 | -2.13 | 0.00 | 0 | 166.24 | 7.76 | 102.43 | 4.8 |
| 2017 (4) | 0.57 | -10.69 | 1.96 | 10.11 | 11.42 | 0.97 | 14.06 | 4.93 | 0.00 | 0 | 154.27 | 6.69 | 97.74 | -0.92 |
| 2016 (3) | 0.63 | 0.32 | 1.78 | 9.88 | 11.31 | 0 | 13.40 | 0 | 0.00 | 0 | 144.59 | 2.16 | 98.65 | -2.41 |
| 2015 (2) | 0.63 | 0 | 1.62 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 141.53 | 0 | 101.09 | 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) | 0.49 | 1.49 | 3.91 | 6.07 | 5.38 | 427.83 | 9.41 | 11.89 | -35.42 | 0.00 | 0 | 0 | 165.45 | -2.02 | -48.62 | 126.55 | 4.74 | -39.41 |
| 23Q3 (19) | 0.48 | -7.24 | -1.82 | 5.76 | 7.26 | 225.42 | 8.41 | 22.06 | -54.91 | 0.00 | 0 | 0 | 168.86 | 5.82 | -43.97 | 120.82 | 9.25 | -39.33 |
| 23Q2 (18) | 0.52 | 12.98 | -5.24 | 5.37 | 291.97 | 191.85 | 6.89 | -26.78 | -77.47 | 0.00 | 0 | 0 | 159.58 | -52.47 | -33.31 | 110.59 | -50.8 | -32.85 |
| 23Q1 (17) | 0.46 | -2.3 | 20.43 | 1.37 | 19.13 | -30.81 | 9.41 | -35.42 | -78.92 | 0.00 | 0 | 0 | 335.72 | 4.26 | 28.27 | 224.77 | 7.62 | 31.67 |
| 22Q4 (16) | 0.47 | -4.11 | 13.86 | 1.15 | -35.03 | -42.5 | 14.57 | -21.88 | -61.31 | 0.00 | 0 | 0 | 321.99 | 6.85 | 35.01 | 208.85 | 4.87 | 36.14 |
| 22Q3 (15) | 0.49 | -10.47 | -9.25 | 1.77 | -3.8 | -31.4 | 18.65 | -39.01 | -57.37 | 0.00 | 0 | 0 | 301.35 | 25.94 | 71.93 | 199.15 | 20.92 | 78.05 |
| 22Q2 (14) | 0.55 | 43.59 | 11.02 | 1.84 | -7.07 | -6.12 | 30.58 | -31.48 | -28.9 | 0.00 | 0 | 0 | 239.29 | -8.57 | 23.54 | 164.70 | -3.52 | 16.71 |
| 22Q1 (13) | 0.38 | -7.63 | -19.47 | 1.98 | -1.0 | 7.03 | 44.63 | 18.51 | 14.06 | 0.00 | 0 | 0 | 261.72 | 9.74 | 29.31 | 170.71 | 11.28 | 9.36 |
| 21Q4 (12) | 0.42 | -23.58 | -12.58 | 2.0 | -22.48 | 15.61 | 37.66 | -13.92 | 110.98 | 0.00 | 0 | 0 | 238.49 | 36.07 | 16.91 | 153.41 | 37.16 | -0.46 |
| 21Q3 (11) | 0.54 | 9.53 | 9.57 | 2.58 | 31.63 | 19.44 | 43.75 | 1.72 | 91.72 | 0.00 | 0 | 0 | 175.27 | -9.51 | -8.92 | 111.85 | -20.74 | -20.08 |
| 21Q2 (10) | 0.50 | 4.15 | -3.07 | 1.96 | 5.95 | 44.12 | 43.01 | 9.92 | 153.3 | 0.00 | 0 | 0 | 193.69 | -4.3 | 6.96 | 141.12 | -9.6 | 8.79 |
| 21Q1 (9) | 0.48 | 0.27 | 0 | 1.85 | 6.94 | 0 | 39.13 | 119.22 | 0 | 0.00 | 0 | 0 | 202.40 | -0.78 | 0 | 156.10 | 1.28 | 0 |
| 20Q4 (8) | 0.48 | -4.21 | 0 | 1.73 | -19.91 | 0 | 17.85 | -21.78 | 0 | 0.00 | 0 | 0 | 203.99 | 6.0 | 0 | 154.12 | 10.12 | 0 |
| 20Q3 (7) | 0.50 | -3.1 | 0 | 2.16 | 58.82 | 0 | 22.82 | 34.39 | 0 | 0.00 | 0 | 0 | 192.44 | 6.27 | 0 | 139.96 | 7.89 | 0 |
| 20Q2 (6) | 0.51 | 0 | 0 | 1.36 | 0 | 0 | 16.98 | 0 | 0 | 0.00 | 0 | 0 | 181.08 | 0 | 0 | 129.72 | 0 | 0 |
