- 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) | 0.36 | 2.99 | 7.6 | 62.74 | 102.65 | 1.38 | 129.35 | 21.87 | 0.79 | 169.63 | 219.70 | 10.51 | 158.10 | 18.44 |
| 2022 (9) | 0.35 | 7.21 | 4.67 | 90.61 | 101.25 | 2.38 | 106.14 | 19.29 | 0.29 | 434.28 | 198.81 | 2.62 | 133.48 | -0.95 |
| 2021 (8) | 0.33 | -28.64 | 2.45 | -75.52 | 98.9 | -2.54 | 88.98 | 55.23 | 0.05 | -91.19 | 193.73 | 14.57 | 134.76 | 19.38 |
| 2020 (7) | 0.46 | -27.16 | 10.01 | -63.13 | 101.48 | -3.8 | 57.32 | 259.15 | 0.62 | -82.92 | 169.10 | 50.2 | 112.88 | 67.08 |
| 2019 (6) | 0.63 | -11.47 | 27.15 | -20.45 | 105.49 | -10.06 | 15.96 | 162.5 | 3.63 | -51.6 | 112.58 | 35.97 | 67.56 | 52.23 |
| 2018 (5) | 0.71 | -2.97 | 34.13 | -8.25 | 117.29 | 8.93 | 6.08 | 104.03 | 7.50 | -71.37 | 82.80 | 6.91 | 44.38 | 3.35 |
| 2017 (4) | 0.73 | 0 | 37.2 | 0 | 107.67 | 0 | 2.98 | 0 | 26.19 | 0 | 77.45 | 0 | 42.94 | 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) | 0.36 | 3.85 | 2.99 | 7.6 | 4.4 | 62.74 | 190.86 | 32.5 | 190.95 | 2.32 | 168.96 | 50.2 | 219.70 | 16.98 | 10.51 | 158.10 | 22.98 | 18.44 |
| 23Q3 (19) | 0.35 | -11.58 | 3.42 | 7.28 | 31.17 | 67.74 | 144.04 | 4.97 | 27.94 | 0.86 | -23.99 | -56.35 | 187.81 | 6.92 | -12.5 | 128.56 | 6.16 | -13.45 |
| 23Q2 (18) | 0.39 | 28.53 | 1.57 | 5.55 | 147.77 | 856.9 | 137.22 | 125.73 | 10.01 | 1.13 | -40.8 | 0 | 175.65 | -23.69 | 6.47 | 121.10 | -19.28 | 2.88 |
| 23Q1 (17) | 0.31 | -12.74 | 8.77 | 2.24 | -52.03 | 0 | 60.79 | -7.33 | -56.16 | 1.91 | 24.11 | 0 | 230.19 | 15.78 | 1.32 | 150.02 | 12.39 | -7.17 |
| 22Q4 (16) | 0.35 | 4.28 | 7.21 | 4.67 | 7.6 | 90.61 | 65.60 | -41.73 | -24.73 | 1.54 | -21.83 | 511.73 | 198.81 | -7.38 | 2.62 | 133.48 | -10.14 | -0.95 |
| 22Q3 (15) | 0.34 | -13.16 | -14.35 | 4.34 | 648.28 | -62.49 | 112.58 | -9.74 | 102.3 | 1.97 | 0 | 0 | 214.65 | 30.11 | 33.91 | 148.54 | 26.19 | 27.17 |
| 22Q2 (14) | 0.39 | 37.64 | -27.03 | 0.58 | 0 | -93.42 | 124.73 | -10.05 | 16.28 | 0.00 | 0 | -100.0 | 164.98 | -27.38 | 31.1 | 117.71 | -27.16 | 31.71 |
| 22Q1 (13) | 0.28 | -13.99 | -32.01 | 0 | -100.0 | -100.0 | 138.66 | 59.1 | 32.78 | 0.00 | -100.0 | -100.0 | 227.19 | 17.27 | 25.7 | 161.61 | 19.92 | 30.15 |
| 21Q4 (12) | 0.33 | -16.69 | -28.64 | 2.45 | -78.82 | -75.52 | 87.15 | 56.6 | 30.39 | 0.25 | 0 | -90.51 | 193.73 | 20.85 | 14.57 | 134.76 | 15.38 | 19.38 |
| 21Q3 (11) | 0.39 | -26.02 | -23.44 | 11.57 | 31.33 | -29.06 | 55.65 | -48.12 | -26.16 | 0.00 | -100.0 | -100.0 | 160.30 | 27.38 | -14.74 | 116.80 | 30.69 | 31.15 |
| 21Q2 (10) | 0.53 | 28.25 | -10.04 | 8.81 | 20.85 | -60.4 | 107.27 | 2.72 | 86.3 | 1.64 | -12.8 | -63.28 | 125.84 | -30.38 | -11.59 | 89.37 | -28.03 | 17.13 |
| 21Q1 (9) | 0.41 | -9.72 | 0 | 7.29 | -27.17 | 0 | 104.43 | 56.24 | 0 | 1.88 | -29.29 | 0 | 180.74 | 6.88 | 0 | 124.17 | 10.0 | 0 |
| 20Q4 (8) | 0.46 | -10.62 | 0 | 10.01 | -38.63 | 0 | 66.84 | -11.32 | 0 | 2.66 | -14.84 | 0 | 169.10 | -10.06 | 0 | 112.88 | 26.75 | 0 |
| 20Q3 (7) | 0.51 | -13.07 | 0 | 16.31 | -26.7 | 0 | 75.37 | 30.9 | 0 | 3.12 | -30.06 | 0 | 188.02 | 32.1 | 0 | 89.06 | 16.72 | 0 |
| 20Q2 (6) | 0.59 | 0 | 0 | 22.25 | 0 | 0 | 57.58 | 0 | 0 | 4.46 | 0 | 0 | 142.33 | 0 | 0 | 76.30 | 0 | 0 |
