- 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) | 0.62 | 3.14 | 1.18 | -21.85 | 15.99 | 8.26 | 17.09 | -7.77 | 0.12 | 0 | 149.28 | -3.6 | 101.47 | -2.59 |
| 2022 (9) | 0.60 | 16.03 | 1.51 | 439.29 | 14.77 | 26.78 | 18.53 | -17.9 | 0.00 | 0 | 154.85 | -17.12 | 104.17 | -39.21 |
| 2021 (8) | 0.52 | -14.43 | 0.28 | -6.67 | 11.65 | 61.36 | 22.57 | -2.17 | 0.00 | 0 | 186.84 | 16.35 | 171.36 | 36.64 |
| 2020 (7) | 0.60 | 0.42 | 0.3 | 2900.0 | 7.22 | 33.7 | 23.07 | 23.9 | 0.00 | 0 | 160.59 | -2.42 | 125.41 | -17.77 |
| 2019 (6) | 0.60 | -3.86 | 0.01 | -98.0 | 5.4 | 0 | 18.62 | 0 | 0.00 | 0 | 164.57 | 0.01 | 152.51 | -5.58 |
| 2018 (5) | 0.62 | 0 | 0.5 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 164.55 | 0 | 161.52 | 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) | 0.62 | 9.7 | 3.14 | 1.18 | -60.4 | -21.85 | 17.02 | 99.77 | -27.42 | 0.52 | -47.62 | 0 | 149.28 | -11.53 | -3.6 | 101.47 | -33.34 | -2.59 |
| 23Q3 (19) | 0.56 | -13.04 | -19.11 | 2.98 | -16.06 | -2.93 | 8.52 | -53.9 | 19.5 | 1.00 | 41.18 | 0 | 168.73 | 13.27 | 28.63 | 152.21 | 11.3 | 39.77 |
| 23Q2 (18) | 0.65 | 11.36 | -10.31 | 3.55 | 44.9 | -10.35 | 18.48 | -41.0 | 14.0 | 0.71 | 0 | 0 | 148.96 | -6.69 | 18.03 | 136.76 | 5.64 | 16.55 |
| 23Q1 (17) | 0.58 | -2.91 | -15.33 | 2.45 | 62.25 | -23.44 | 31.32 | 33.56 | -41.53 | 0.00 | 0 | 0 | 159.64 | 3.09 | 25.58 | 129.46 | 24.28 | 11.32 |
| 22Q4 (16) | 0.60 | -13.96 | 16.03 | 1.51 | -50.81 | 439.29 | 23.45 | 228.89 | 7.13 | 0.00 | 0 | 0 | 154.85 | 18.05 | -17.12 | 104.17 | -4.34 | -39.21 |
| 22Q3 (15) | 0.70 | -3.59 | -3.95 | 3.07 | -22.47 | 9.25 | 7.13 | -56.01 | -43.77 | 0.00 | 0 | 0 | 131.17 | 3.94 | 0.2 | 108.90 | -7.19 | -11.99 |
| 22Q2 (14) | 0.72 | 5.13 | -4.98 | 3.96 | 23.75 | 65.0 | 16.21 | -69.74 | -22.77 | 0.00 | 0 | 0 | 126.20 | -0.72 | 1.56 | 117.34 | 0.89 | 14.47 |
| 22Q1 (13) | 0.69 | 33.06 | -3.85 | 3.2 | 1042.86 | 39.13 | 53.57 | 144.72 | -4.48 | 0.00 | 0 | 0 | 127.12 | -31.96 | -1.0 | 116.30 | -32.13 | 44.76 |
| 21Q4 (12) | 0.52 | -28.78 | -14.43 | 0.28 | -90.04 | -6.67 | 21.89 | 72.63 | -15.12 | 0.00 | 0 | 0 | 186.84 | 42.72 | 16.35 | 171.36 | 38.48 | 36.64 |
| 21Q3 (11) | 0.72 | -4.62 | 0 | 2.81 | 17.08 | 0 | 12.68 | -39.59 | 0 | 0.00 | 0 | 0 | 130.91 | 5.35 | 0 | 123.74 | 20.71 | 0 |
| 21Q2 (10) | 0.76 | 6.37 | 0 | 2.4 | 4.35 | 0 | 20.99 | -62.57 | 0 | 0.00 | 0 | 0 | 124.26 | -3.22 | 0 | 102.51 | 27.6 | 0 |
| 21Q1 (9) | 0.71 | 18.41 | 0 | 2.3 | 666.67 | 0 | 56.08 | 117.45 | 0 | 0.00 | 0 | 0 | 128.40 | -20.04 | 0 | 80.34 | -35.94 | 0 |
| 20Q4 (8) | 0.60 | 0 | 0 | 0.3 | 0 | 0 | 25.79 | 0 | 0 | 0.00 | 0 | 0 | 160.59 | 0 | 0 | 125.41 | 0 | 0 |
