- 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) | 0.43 | 8.65 | 25.58 | 41.64 | 57.61 | -21.57 | 0.20 | -94.48 | 5.98 | 0.0 | 178.76 | -16.93 | 149.03 | -9.8 |
| 2022 (9) | 0.40 | -9.35 | 18.06 | -11.17 | 73.45 | 0.41 | 3.62 | -64.58 | 5.98 | 191.59 | 215.20 | 16.19 | 165.23 | 19.2 |
| 2021 (8) | 0.44 | 19.24 | 20.33 | 39.06 | 73.15 | 18.63 | 10.22 | -17.78 | 2.05 | 412.54 | 185.21 | 9.48 | 138.61 | 9.6 |
| 2020 (7) | 0.37 | 7.55 | 14.62 | 18.48 | 61.66 | -16.99 | 12.43 | 30.43 | 0.40 | 33.67 | 169.18 | -13.5 | 126.47 | -19.02 |
| 2019 (6) | 0.34 | 6.55 | 12.34 | -4.78 | 74.28 | -7.86 | 9.53 | -37.79 | 0.30 | -57.45 | 195.58 | -10.68 | 156.17 | -8.5 |
| 2018 (5) | 0.32 | 3.3 | 12.96 | 16.65 | 80.62 | 1.19 | 15.32 | -42.79 | 0.70 | 1199.42 | 218.96 | 8.71 | 170.68 | 6.92 |
| 2017 (4) | 0.31 | 0.49 | 11.11 | 10.44 | 79.67 | 4.72 | 26.78 | -11.82 | 0.05 | -88.45 | 201.41 | -8.43 | 159.64 | -9.95 |
| 2016 (3) | 0.31 | 6.0 | 10.06 | 16.57 | 76.08 | -7.99 | 30.37 | -36.38 | 0.47 | -15.63 | 219.95 | -12.58 | 177.28 | -14.21 |
| 2015 (2) | 0.29 | -0.17 | 8.63 | 168.01 | 82.69 | -1.61 | 47.74 | 37.11 | 0.56 | 648.03 | 251.59 | 15.12 | 206.65 | 16.36 |
| 2014 (1) | 0.29 | -31.45 | 3.22 | -67.28 | 84.04 | 14.92 | 34.82 | 22.56 | 0.07 | 0 | 218.54 | 38.06 | 177.59 | 43.3 |
| 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) | 0.43 | 5.66 | 8.65 | 25.58 | -3.47 | 41.64 | -0.04 | -101.67 | -121.05 | 41.50 | 0.0 | 148.62 | 178.76 | 9.7 | -16.93 | 149.03 | 16.15 | -9.8 |
| 23Q3 (19) | 0.41 | 0.84 | -2.89 | 26.5 | 3.35 | 29.77 | 2.40 | 250.94 | -50.41 | 41.50 | 148.62 | 148.62 | 162.95 | -4.16 | -20.33 | 128.31 | -4.98 | -18.02 |
| 23Q2 (18) | 0.40 | 2.86 | -3.01 | 25.64 | -2.44 | 29.36 | -1.59 | -4075.0 | -1345.45 | 16.69 | 0.0 | 159.74 | 170.02 | -3.63 | -18.98 | 135.04 | -0.82 | -14.65 |
| 23Q1 (17) | 0.39 | -0.86 | -3.64 | 26.28 | 45.51 | 38.24 | 0.04 | -78.95 | -99.72 | 16.69 | 0.0 | 159.74 | 176.43 | -18.02 | -17.52 | 136.15 | -17.6 | -16.63 |
| 22Q4 (16) | 0.40 | -5.56 | -9.35 | 18.06 | -11.56 | -11.17 | 0.19 | -96.07 | -98.56 | 16.69 | 0.0 | 176.2 | 215.20 | 5.22 | 16.19 | 165.23 | 5.56 | 19.2 |
| 22Q3 (15) | 0.42 | 0.72 | 9.15 | 20.42 | 3.03 | 48.4 | 4.84 | 4500.0 | -47.9 | 16.69 | 159.74 | 696.68 | 204.52 | -2.54 | 7.67 | 156.52 | -1.07 | 19.21 |
| 22Q2 (14) | 0.42 | 2.19 | 14.26 | 19.82 | 4.26 | 55.7 | -0.11 | -100.76 | -103.31 | 6.43 | 0.0 | -12.86 | 209.84 | -1.9 | -1.69 | 158.21 | -3.12 | 3.91 |
| 22Q1 (13) | 0.41 | -6.74 | 14.23 | 19.01 | -6.49 | 75.05 | 14.38 | 8.94 | 0.42 | 6.43 | 6.34 | 526.31 | 213.90 | 15.49 | 0.94 | 163.30 | 17.81 | 6.7 |
| 21Q4 (12) | 0.44 | 13.71 | 19.24 | 20.33 | 47.75 | 39.06 | 13.20 | 42.09 | -70.24 | 6.04 | 188.44 | 862.86 | 185.21 | -2.5 | 9.48 | 138.61 | 5.57 | 9.6 |
| 21Q3 (11) | 0.38 | 5.44 | 11.12 | 13.76 | 8.09 | 15.53 | 9.29 | 179.82 | -46.82 | 2.10 | -71.59 | 0 | 189.95 | -11.01 | 10.84 | 131.30 | -13.76 | 2.87 |
| 21Q2 (10) | 0.36 | 2.16 | 5.2 | 12.73 | 17.22 | 2.58 | 3.32 | -76.82 | -20.0 | 7.38 | 618.75 | 0 | 213.45 | 0.73 | 20.31 | 152.25 | -0.52 | 12.63 |
| 21Q1 (9) | 0.36 | -2.65 | 14.61 | 10.86 | -25.72 | -19.62 | 14.32 | -67.71 | 1376.29 | 1.03 | 63.48 | 12.01 | 211.90 | 25.25 | 0.25 | 153.05 | 21.02 | -7.04 |
| 20Q4 (8) | 0.37 | 5.97 | 7.55 | 14.62 | 22.75 | 18.48 | 44.35 | 153.86 | 312.56 | 0.63 | 0 | -31.48 | 169.18 | -1.28 | -13.5 | 126.47 | -0.92 | -19.02 |
| 20Q3 (7) | 0.35 | -0.17 | 3.01 | 11.91 | -4.03 | -7.89 | 17.47 | 320.96 | 90.1 | 0.00 | 0 | -100.0 | 171.38 | -3.4 | -14.36 | 127.64 | -5.58 | -17.18 |
| 20Q2 (6) | 0.35 | 11.29 | 2.28 | 12.41 | -8.14 | 8.38 | 4.15 | 327.84 | -56.59 | 0.00 | -100.0 | -100.0 | 177.41 | -16.07 | -14.28 | 135.18 | -17.89 | -16.6 |
| 20Q1 (5) | 0.31 | -8.64 | -0.54 | 13.51 | 9.48 | 12.77 | 0.97 | -90.98 | -88.6 | 0.92 | 0.0 | -71.01 | 211.37 | 8.07 | -8.87 | 164.64 | 5.42 | -8.72 |
| 19Q4 (4) | 0.34 | 1.49 | 0.0 | 12.34 | -4.56 | 0.0 | 10.75 | 16.97 | 0.0 | 0.92 | -59.4 | 0.0 | 195.58 | -2.27 | 0.0 | 156.17 | 1.34 | 0.0 |
| 19Q3 (3) | 0.34 | -0.89 | 0.0 | 12.93 | 12.93 | 0.0 | 9.19 | -3.87 | 0.0 | 2.26 | -20.27 | 0.0 | 200.12 | -3.3 | 0.0 | 154.11 | -4.92 | 0.0 |
| 19Q2 (2) | 0.34 | 8.22 | 0.0 | 11.45 | -4.42 | 0.0 | 9.56 | 12.34 | 0.0 | 2.83 | -10.46 | 0.0 | 206.96 | -10.77 | 0.0 | 162.08 | -10.14 | 0.0 |
| 19Q1 (1) | 0.31 | 0.0 | 0.0 | 11.98 | 0.0 | 0.0 | 8.51 | 0.0 | 0.0 | 3.16 | 0.0 | 0.0 | 231.94 | 0.0 | 0.0 | 180.37 | 0.0 | 0.0 |
