- 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) | 0.50 | 11.58 | 484.76 | 129.77 | 440.23 | -42.14 | -2.33 | 0 | 0.72 | 0.0 | 183.93 | -20.7 | 147.02 | -24.51 |
| 2022 (9) | 0.45 | -9.04 | 210.98 | -1.12 | 760.87 | 15.95 | 39.43 | 38.16 | 0.72 | -26.51 | 231.93 | -11.03 | 194.76 | -11.48 |
| 2021 (8) | 0.50 | -14.4 | 213.36 | -10.4 | 656.23 | 43.64 | 28.54 | 253.22 | 0.98 | -77.74 | 260.68 | 111.61 | 220.02 | 200.74 |
| 2020 (7) | 0.58 | -2.33 | 238.12 | -10.73 | 456.85 | 27.27 | 8.08 | 0 | 4.40 | -71.89 | 123.19 | 9.78 | 73.16 | 15.76 |
| 2019 (6) | 0.59 | 6.29 | 266.75 | 28.83 | 358.97 | -28.08 | -4.00 | 0 | 15.65 | 0.0 | 112.22 | -6.07 | 63.20 | -15.85 |
| 2018 (5) | 0.56 | 23.3 | 207.05 | 1629.74 | 499.14 | 700.29 | 19.55 | -92.06 | 15.65 | 790.46 | 119.47 | -45.01 | 75.10 | -50.81 |
| 2017 (4) | 0.45 | 17.14 | 11.97 | 194.83 | 62.37 | 5.35 | 246.07 | 101.48 | 1.76 | 435.65 | 217.25 | -1.69 | 152.67 | -3.15 |
| 2016 (3) | 0.39 | 0 | 4.06 | 0 | 59.2 | 0 | 122.13 | 0 | 0.33 | 0 | 220.99 | 0 | 157.63 | 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) | 0.50 | 5.72 | 11.58 | 484.76 | 12.05 | 129.77 | -13.16 | -558.0 | -190.2 | 46.65 | 0.0 | 475.11 | 183.93 | -7.92 | -20.7 | 147.02 | -11.17 | -24.51 |
| 23Q3 (19) | 0.48 | 4.59 | 5.85 | 432.63 | 25.13 | 111.23 | -2.00 | -141.67 | -104.51 | 46.65 | 0.0 | 1806.76 | 199.74 | -6.48 | -23.18 | 165.51 | -6.62 | -25.18 |
| 23Q2 (18) | 0.46 | 3.74 | -6.24 | 345.74 | 47.48 | 66.89 | 4.80 | 101.68 | -90.61 | 46.65 | -48.87 | 2065.23 | 213.57 | 13.67 | -14.89 | 177.24 | 15.14 | -16.96 |
| 23Q1 (17) | 0.44 | -2.73 | -11.39 | 234.43 | 11.11 | 5.34 | 2.38 | -83.69 | -95.04 | 91.22 | 1024.71 | 3558.04 | 187.88 | -18.99 | -28.17 | 153.94 | -20.96 | -31.06 |
| 22Q4 (16) | 0.45 | 0.29 | -9.04 | 210.98 | 3.01 | -1.12 | 14.59 | -67.1 | -66.99 | 8.11 | 231.55 | 219.04 | 231.93 | -10.8 | -11.03 | 194.76 | -11.95 | -11.48 |
| 22Q3 (15) | 0.45 | -7.36 | -11.86 | 204.81 | -1.14 | -11.42 | 44.34 | -13.26 | 33.03 | 2.45 | 13.56 | -36.95 | 260.00 | 3.62 | 21.38 | 221.20 | 3.63 | 30.44 |
| 22Q2 (14) | 0.49 | -1.96 | -2.04 | 207.17 | -6.91 | -17.63 | 51.12 | 6.63 | 107.05 | 2.15 | -13.61 | -57.89 | 250.92 | -4.07 | 19.59 | 213.45 | -4.42 | 32.29 |
| 22Q1 (13) | 0.49 | -0.14 | -15.41 | 222.55 | 4.31 | -13.33 | 47.94 | 8.46 | 239.52 | 2.49 | -1.91 | -71.05 | 261.57 | 0.34 | 85.58 | 223.31 | 1.5 | 148.62 |
| 21Q4 (12) | 0.50 | -2.82 | -14.4 | 213.36 | -7.72 | -10.4 | 44.20 | 32.61 | 396.07 | 2.54 | -34.48 | -83.56 | 260.68 | 21.7 | 111.61 | 220.02 | 29.74 | 200.74 |
| 21Q3 (11) | 0.51 | 2.97 | -13.4 | 231.21 | -8.07 | -10.71 | 33.33 | 34.99 | 485.76 | 3.88 | -24.15 | -85.91 | 214.20 | 2.09 | 71.05 | 169.58 | 5.1 | 132.17 |
| 21Q2 (10) | 0.50 | -15.35 | -15.36 | 251.52 | -2.05 | -5.18 | 24.69 | 74.86 | 262.02 | 5.12 | -40.62 | -80.67 | 209.82 | 48.86 | 52.74 | 161.35 | 79.64 | 96.84 |
| 21Q1 (9) | 0.59 | 1.05 | 0 | 256.78 | 7.84 | 0 | 14.12 | 58.47 | 0 | 8.61 | -44.29 | 0 | 140.95 | 14.42 | 0 | 89.82 | 22.77 | 0 |
| 20Q4 (8) | 0.58 | -1.68 | 0 | 238.12 | -8.04 | 0 | 8.91 | 56.59 | 0 | 15.46 | -43.87 | 0 | 123.19 | -1.63 | 0 | 73.16 | 0.16 | 0 |
| 20Q3 (7) | 0.59 | 0.63 | 0 | 258.95 | -2.38 | 0 | 5.69 | -16.57 | 0 | 27.55 | 4.1 | 0 | 125.23 | -8.84 | 0 | 73.04 | -10.89 | 0 |
| 20Q2 (6) | 0.59 | 0 | 0 | 265.27 | 0 | 0 | 6.82 | 0 | 0 | 26.46 | 0 | 0 | 137.37 | 0 | 0 | 81.97 | 0 | 0 |
