- 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) | 0.13 | -18.63 | 0 | 0 | 10.23 | -13.31 | 3280.90 | 171.12 | 0.00 | 0 | 686.51 | 16.84 | 596.06 | 17.52 |
| 2022 (9) | 0.16 | -52.55 | 0 | 0 | 11.8 | 11.85 | 1210.11 | 30.71 | 0.00 | 0 | 587.57 | 114.37 | 507.19 | 130.6 |
| 2021 (8) | 0.34 | 54.23 | 0.68 | 0 | 10.55 | 65.88 | 925.83 | 391.94 | 0.00 | 0 | 274.09 | -36.79 | 219.94 | -39.02 |
| 2020 (7) | 0.22 | 8.27 | 0 | 0 | 6.36 | 58.6 | 188.20 | 236.73 | 0.00 | 0 | 433.65 | -5.61 | 360.69 | 0.12 |
| 2019 (6) | 0.20 | -25.38 | 0 | 0 | 4.01 | 63.01 | 55.89 | 0 | 0.00 | 0 | 459.42 | 35.96 | 360.27 | 33.94 |
| 2018 (5) | 0.27 | 4.09 | 0.19 | 216.67 | 2.46 | 53.75 | -22.43 | 0 | 0.00 | 0 | 337.90 | -1.84 | 268.97 | 8.71 |
| 2017 (4) | 0.26 | 56.09 | 0.06 | 0 | 1.6 | 0 | -2650.72 | 0 | 0.00 | 0 | 344.24 | -37.17 | 247.43 | -41.78 |
| 2016 (3) | 0.17 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 547.87 | 0 | 424.96 | 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) | 0.13 | -1.43 | -18.63 | 0 | 0 | 0 | 1753.22 | -72.17 | -61.03 | 0.00 | 0 | 0 | 686.51 | 1.25 | 16.84 | 596.06 | 2.77 | 17.52 |
| 23Q3 (19) | 0.13 | -37.31 | 2.15 | 0 | 0 | 0 | 6300.67 | -25.99 | 49.87 | 0.00 | 0 | 0 | 678.03 | 60.11 | -8.92 | 579.99 | 60.58 | -9.32 |
| 23Q2 (18) | 0.21 | -7.06 | -4.25 | 0 | 0 | 0 | 8513.11 | 270.85 | 338.77 | 0.00 | 0 | 0 | 423.49 | 1.82 | -2.09 | 361.18 | -1.56 | -1.76 |
| 23Q1 (17) | 0.23 | 41.68 | -41.84 | 0 | 0 | -100.0 | 2295.57 | -48.97 | 360.99 | 0.00 | 0 | 0 | 415.93 | -29.21 | 75.73 | 366.89 | -27.66 | 94.04 |
| 22Q4 (16) | 0.16 | 23.75 | -52.55 | 0 | 0 | -100.0 | 4498.67 | 7.0 | 629.25 | 0.00 | 0 | 0 | 587.57 | -21.07 | 114.37 | 507.19 | -20.7 | 130.6 |
| 22Q3 (15) | 0.13 | -41.24 | -58.59 | 0 | 0 | -100.0 | 4204.19 | 116.69 | 348.88 | 0.00 | 0 | 0 | 744.46 | 72.11 | 148.84 | 639.60 | 73.97 | 183.37 |
| 22Q2 (14) | 0.22 | -43.55 | -18.81 | 0 | -100.0 | -100.0 | 1940.23 | 289.63 | 64.84 | 0.00 | 0 | 0 | 432.55 | 82.75 | 22.81 | 367.64 | 94.44 | 30.1 |
| 22Q1 (13) | 0.39 | 15.59 | 55.02 | 0.24 | -64.71 | 0 | 497.97 | -19.28 | -78.33 | 0.00 | 0 | 0 | 236.69 | -13.65 | -37.21 | 189.08 | -14.03 | -39.18 |
| 21Q4 (12) | 0.34 | 7.99 | 54.23 | 0.68 | 33.33 | 0 | 616.89 | -34.14 | 50.88 | 0.00 | 0 | 0 | 274.09 | -8.38 | -36.79 | 219.94 | -2.56 | -39.02 |
| 21Q3 (11) | 0.31 | 15.22 | 9.1 | 0.51 | 325.0 | -13.56 | 936.60 | -20.43 | 541.68 | 0.00 | 0 | 0 | 299.17 | -15.06 | -8.2 | 225.71 | -20.13 | -16.22 |
| 21Q2 (10) | 0.27 | 7.79 | -11.66 | 0.12 | 0 | -83.78 | 1177.03 | -48.78 | 798.7 | 0.00 | 0 | 0 | 352.20 | -6.57 | 18.13 | 282.58 | -9.1 | 19.05 |
| 21Q1 (9) | 0.25 | 15.0 | 0 | 0 | 0 | 0 | 2298.03 | 462.04 | 0 | 0.00 | 0 | 0 | 376.95 | -13.08 | 0 | 310.86 | -13.82 | 0 |
| 20Q4 (8) | 0.22 | -23.61 | 0 | 0 | -100.0 | 0 | 408.87 | 180.12 | 0 | 0.00 | 0 | 0 | 433.65 | 33.06 | 0 | 360.69 | 33.88 | 0 |
| 20Q3 (7) | 0.29 | -6.71 | 0 | 0.59 | -20.27 | 0 | 145.96 | 11.45 | 0 | 0.00 | 0 | 0 | 325.91 | 9.31 | 0 | 269.42 | 13.51 | 0 |
| 20Q2 (6) | 0.31 | 0 | 0 | 0.74 | 0 | 0 | 130.97 | 0 | 0 | 0.00 | 0 | 0 | 298.15 | 0 | 0 | 237.36 | 0 | 0 |
