- 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) | 0.25 | -4.68 | 0.77 | -7.23 | 2.83 | 36.71 | 2.05 | 0 | 59.00 | 0 | 496.17 | 6.35 | 398.07 | 7.44 |
| 2022 (9) | 0.27 | 15.27 | 0.83 | 43.1 | 2.07 | 43.75 | -14.24 | 0 | 0.00 | 0 | 466.53 | -16.13 | 370.52 | 22.6 |
| 2021 (8) | 0.23 | 81.66 | 0.58 | 0 | 1.44 | 41.18 | -125.03 | 0 | 0.00 | 0 | 556.23 | -17.34 | 302.23 | 32.62 |
| 2020 (7) | 0.13 | -13.08 | 0 | 0 | 1.02 | 36.0 | -22.10 | 0 | 0.00 | 0 | 672.90 | -14.7 | 227.90 | -11.17 |
| 2019 (6) | 0.15 | 39.54 | 0 | 0 | 0.75 | 25.0 | 12.83 | 0 | 0.00 | 0 | 788.87 | 67.73 | 256.57 | 7.44 |
| 2018 (5) | 0.11 | 20.64 | 0 | 0 | 0.6 | 3.45 | -12626.50 | 0 | 0.00 | 0 | 470.32 | -30.0 | 238.80 | -12.08 |
| 2017 (4) | 0.09 | -18.96 | 0.01 | -85.71 | 0.58 | 3.57 | -138.33 | 0 | 0.00 | 0 | 671.84 | -30.12 | 271.62 | -27.6 |
| 2016 (3) | 0.11 | 0 | 0.07 | 0 | 0.56 | 0 | 2.37 | 0 | 0.00 | 0 | 961.44 | 0 | 375.17 | 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) | 0.25 | -2.64 | -4.68 | 0.77 | -6.1 | -7.23 | -15.05 | 37.03 | 15.73 | 7.71 | 0.0 | -75.12 | 496.17 | 2.49 | 6.35 | 398.07 | 3.44 | 7.44 |
| 23Q3 (19) | 0.26 | 0.15 | 1.16 | 0.82 | 10.81 | 0.0 | -23.90 | -227.53 | -342.15 | 7.71 | 0.0 | -75.12 | 484.10 | 15.64 | -5.27 | 384.84 | 15.02 | -6.57 |
| 23Q2 (18) | 0.26 | 2.83 | 4.65 | 0.74 | -5.13 | -3.9 | 18.74 | -60.98 | 221.69 | 7.71 | 59.61 | 0 | 418.64 | -12.68 | -22.64 | 334.59 | 60.24 | -24.91 |
| 23Q1 (17) | 0.25 | -4.94 | 6.05 | 0.78 | -6.02 | 11.43 | 48.03 | 368.92 | 241.89 | 4.83 | -84.41 | 0 | 479.42 | 2.76 | -15.98 | 208.80 | -43.65 | -28.29 |
| 22Q4 (16) | 0.27 | 3.33 | 15.27 | 0.83 | 1.22 | 43.1 | -17.86 | -280.95 | -5.43 | 31.00 | 0.0 | 0 | 466.53 | -8.71 | -16.13 | 370.52 | -10.04 | 22.6 |
| 22Q3 (15) | 0.26 | 3.61 | 99.38 | 0.82 | 6.49 | 0 | 9.87 | 164.09 | 110.66 | 31.00 | 0 | 0 | 511.03 | -5.56 | -23.94 | 411.89 | -7.56 | 25.4 |
| 22Q2 (14) | 0.25 | 4.22 | 149.35 | 0.77 | 10.0 | 0 | -15.40 | 54.51 | 91.25 | 0.00 | 0 | 0 | 541.13 | -5.16 | -47.33 | 445.58 | 53.04 | -11.29 |
| 22Q1 (13) | 0.24 | 3.32 | 149.48 | 0.7 | 20.69 | 0 | -33.85 | -99.82 | 86.28 | 0.00 | 0 | 0 | 570.59 | 2.58 | -48.62 | 291.16 | -3.66 | -47.56 |
| 21Q4 (12) | 0.23 | 78.72 | 81.66 | 0.58 | 0 | 0 | -16.94 | 81.7 | 87.56 | 0.00 | 0 | 0 | 556.23 | -17.21 | -17.34 | 302.23 | -7.99 | 32.62 |
| 21Q3 (11) | 0.13 | 29.57 | -10.98 | 0 | 0 | 0 | -92.57 | 47.38 | 26.58 | 0.00 | 0 | 0 | 671.86 | -34.6 | -7.32 | 328.46 | -34.61 | 31.51 |
| 21Q2 (10) | 0.10 | 4.27 | -33.36 | 0 | 0 | 0 | -175.93 | 28.72 | -357.96 | 0.00 | 0 | 0 | 1027.33 | -7.5 | 61.57 | 502.29 | -9.53 | 127.11 |
| 21Q1 (9) | 0.10 | -24.76 | -52.4 | 0 | 0 | 0 | -246.81 | -81.25 | -19.3 | 0.00 | 0 | 0 | 1110.58 | 65.04 | 156.07 | 555.22 | 143.62 | 313.88 |
| 20Q4 (8) | 0.13 | -12.42 | -13.08 | 0 | 0 | 0 | -136.17 | -7.99 | -801.55 | 0.00 | 0 | 0 | 672.90 | -7.17 | -14.7 | 227.90 | -8.75 | -11.17 |
| 20Q3 (7) | 0.15 | -3.0 | -2.8 | 0 | 0 | 0 | -126.09 | -284.88 | -9.72 | 0.00 | 0 | 0 | 724.91 | 14.01 | -5.42 | 249.76 | 12.93 | -43.37 |
| 20Q2 (6) | 0.15 | -25.53 | -6.3 | 0 | 0 | 0 | 68.20 | 132.96 | 4.22 | 0.00 | 0 | 0 | 635.85 | 46.61 | -5.92 | 221.17 | 64.87 | -27.95 |
| 20Q1 (5) | 0.20 | 37.4 | 0 | 0 | 0 | 0 | -206.89 | -1165.89 | 0 | 0.00 | 0 | 0 | 433.70 | -45.02 | 0 | 134.15 | -47.71 | 0 |
| 19Q4 (4) | 0.15 | -2.07 | 0.0 | 0 | 0 | 0.0 | 19.41 | 116.89 | 0.0 | 0.00 | 0 | 0.0 | 788.87 | 2.93 | 0.0 | 256.57 | -41.82 | 0.0 |
| 19Q3 (3) | 0.15 | -6.49 | 0.0 | 0 | 0 | 0.0 | -114.92 | -275.61 | 0.0 | 0.00 | 0 | 0.0 | 766.43 | 13.4 | 0.0 | 441.01 | 43.67 | 0.0 |
| 19Q2 (2) | 0.16 | 0 | 0.0 | 0 | 0 | 0.0 | 65.44 | 0 | 0.0 | 0.00 | 0 | 0.0 | 675.87 | 0 | 0.0 | 306.96 | 0 | 0.0 |
