- 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) | 0.38 | 0.55 | 0 | 0 | 6.02 | 12.31 | 181.07 | 154.45 | 0.00 | 0 | 219.30 | -8.11 | 210.21 | -6.68 |
| 2022 (9) | 0.38 | -17.2 | 0.38 | -54.76 | 5.36 | 13.56 | 71.16 | 24.49 | 0.35 | -11.95 | 238.66 | 25.76 | 225.26 | 22.98 |
| 2021 (8) | 0.46 | 8.45 | 0.84 | 1.2 | 4.72 | 3.96 | 57.16 | 54.53 | 0.39 | -17.31 | 189.78 | -14.04 | 183.17 | -10.88 |
| 2020 (7) | 0.43 | -18.55 | 0.83 | -19.42 | 4.54 | 4.85 | 36.99 | 94.07 | 0.48 | -49.5 | 220.78 | 27.08 | 205.54 | 44.02 |
| 2019 (6) | 0.52 | -0.72 | 1.03 | -18.25 | 4.33 | -13.57 | 19.06 | -46.25 | 0.94 | 53.15 | 173.73 | 1.78 | 142.72 | 0.76 |
| 2018 (5) | 0.53 | 7.86 | 1.26 | 14.55 | 5.01 | 5.25 | 35.46 | 3.5 | 0.62 | -4.42 | 170.70 | -9.23 | 141.65 | -15.72 |
| 2017 (4) | 0.49 | 0 | 1.1 | 0 | 4.76 | 0 | 34.26 | 0 | 0.65 | 0 | 188.05 | 0 | 168.08 | 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) | 0.38 | 3.76 | 0.55 | 0 | -100.0 | -100.0 | 110.77 | -37.97 | -13.76 | 0.00 | 0 | -100.0 | 219.30 | -5.01 | -8.11 | 210.21 | -5.08 | -6.68 |
| 23Q3 (19) | 0.37 | -0.75 | -10.54 | 0.08 | 0 | -74.19 | 178.57 | -65.47 | 121.55 | 0.00 | 0 | -100.0 | 230.87 | 7.08 | 10.53 | 221.47 | 5.76 | 12.43 |
| 23Q2 (18) | 0.37 | 28.25 | -26.42 | 0 | 0 | -100.0 | 517.12 | 223.85 | 783.36 | 0.00 | 0 | -100.0 | 215.60 | -22.33 | 28.43 | 209.40 | -22.33 | 30.42 |
| 23Q1 (17) | 0.29 | -23.87 | -38.47 | 0 | -100.0 | -100.0 | 159.68 | 24.32 | 278.39 | 0.00 | -100.0 | -100.0 | 277.57 | 16.3 | 49.96 | 269.61 | 19.69 | 49.0 |
| 22Q4 (16) | 0.38 | -7.69 | -17.2 | 0.38 | 22.58 | -54.76 | 128.44 | 59.35 | 88.11 | 1.09 | -8.7 | -22.36 | 238.66 | 14.26 | 25.76 | 225.26 | 14.35 | 22.98 |
| 22Q3 (15) | 0.41 | -18.36 | 2.1 | 0.31 | -50.79 | -63.53 | 80.60 | 37.68 | 5.83 | 1.19 | -22.16 | 14.94 | 208.88 | 24.43 | -3.68 | 196.99 | 22.69 | 0.03 |
| 22Q2 (14) | 0.51 | 7.24 | 27.71 | 0.63 | -37.0 | -47.93 | 58.54 | 38.72 | 35.79 | 1.53 | -32.03 | -23.53 | 167.87 | -9.3 | -25.57 | 160.56 | -11.27 | -25.12 |
| 22Q1 (13) | 0.47 | 2.45 | 21.66 | 1.0 | 19.05 | 4.17 | 42.20 | -38.2 | 20.57 | 2.25 | 60.71 | -32.5 | 185.09 | -2.47 | -23.59 | 180.95 | -1.21 | -19.11 |
| 21Q4 (12) | 0.46 | 13.83 | 8.45 | 0.84 | -1.18 | 1.2 | 68.28 | -10.35 | 26.09 | 1.40 | 35.17 | 98.71 | 189.78 | -12.48 | -14.04 | 183.17 | -6.99 | -10.88 |
| 21Q3 (11) | 0.41 | 2.12 | 0 | 0.85 | -29.75 | 0 | 76.16 | 76.66 | 0 | 1.04 | -48.21 | 0 | 216.85 | -3.85 | 0 | 196.94 | -8.15 | 0 |
| 21Q2 (10) | 0.40 | 2.16 | 0 | 1.21 | 26.04 | 0 | 43.11 | 23.17 | 0 | 2.00 | -40.0 | 0 | 225.54 | -6.89 | 0 | 214.41 | -4.15 | 0 |
| 21Q1 (9) | 0.39 | -8.68 | 0 | 0.96 | 15.66 | 0 | 35.00 | -35.36 | 0 | 3.33 | 373.12 | 0 | 242.24 | 9.72 | 0 | 223.69 | 8.83 | 0 |
| 20Q4 (8) | 0.43 | 0 | 0 | 0.83 | 0 | 0 | 54.15 | 0 | 0 | 0.70 | 0 | 0 | 220.78 | 0 | 0 | 205.54 | 0 | 0 |
