- 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 | 1.61 | 194.64 | 24.34 | 276.24 | -36.48 | -6.23 | 0 | 1.33 | 0.0 | 310.05 | 30.03 | 163.64 | 9.81 |
| 2022 (9) | 0.37 | -4.6 | 156.54 | 26.8 | 434.87 | -14.01 | 50.16 | -12.52 | 1.33 | 72.58 | 238.45 | 9.39 | 149.02 | 4.04 |
| 2021 (8) | 0.39 | -13.27 | 123.45 | -23.56 | 505.73 | 27.06 | 57.34 | 132.62 | 0.77 | -61.65 | 217.98 | 19.74 | 143.24 | 38.8 |
| 2020 (7) | 0.45 | -2.93 | 161.49 | 10.68 | 398.01 | 13.73 | 24.65 | 50.58 | 2.02 | -37.88 | 182.04 | 6.94 | 103.20 | 17.92 |
| 2019 (6) | 0.46 | -0.98 | 145.91 | 58.25 | 349.95 | -5.3 | 16.37 | -75.06 | 3.25 | 395.88 | 170.23 | -6.47 | 87.52 | -3.57 |
| 2018 (5) | 0.47 | 6.06 | 92.2 | 14.69 | 369.53 | 8.06 | 65.63 | 145.99 | 0.65 | -25.7 | 182.00 | -3.11 | 90.76 | -18.12 |
| 2017 (4) | 0.44 | -8.77 | 80.39 | -22.08 | 341.97 | 41.75 | 26.68 | 0 | 0.88 | 0 | 187.85 | 8.12 | 110.85 | 9.77 |
| 2016 (3) | 0.48 | -5.02 | 103.17 | -26.76 | 241.25 | 15.28 | -0.55 | 0 | 0.00 | 0 | 173.75 | -7.03 | 100.98 | 11.47 |
| 2015 (2) | 0.51 | 2.88 | 140.87 | -13.88 | 209.28 | -6.63 | -12.88 | 0 | 0.00 | 0 | 186.89 | 70.49 | 90.59 | 57.0 |
| 2014 (1) | 0.50 | 5.89 | 163.58 | -14.58 | 224.14 | 0.95 | -21.96 | 0 | 0.00 | 0 | 109.62 | -39.98 | 57.70 | -49.3 |
| 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) | 0.38 | -1.76 | 1.61 | 194.64 | -3.24 | 24.34 | -17.05 | -188.98 | -240.91 | 166.77 | 0.0 | 742.93 | 310.05 | 0.07 | 30.03 | 163.64 | -6.2 | 9.81 |
| 23Q3 (19) | 0.39 | -2.3 | -1.63 | 201.15 | 16.47 | 31.76 | -5.90 | -361.06 | -110.78 | 166.77 | 0.0 | 3371.87 | 309.82 | 59.08 | 33.66 | 174.46 | 56.69 | 19.44 |
| 23Q2 (18) | 0.39 | 10.77 | -5.14 | 172.7 | 22.35 | 45.15 | 2.26 | 147.18 | -96.77 | 166.77 | 742.93 | 5540.51 | 194.76 | -1.61 | 6.55 | 111.34 | 0.96 | -3.12 |
| 23Q1 (17) | 0.36 | -4.42 | -3.96 | 141.15 | -9.83 | 16.03 | -4.79 | -139.59 | -106.67 | 19.79 | 0.0 | 557.93 | 197.94 | -16.99 | -11.26 | 110.28 | -26.0 | -22.97 |
| 22Q4 (16) | 0.37 | -4.9 | -4.6 | 156.54 | 2.54 | 26.8 | 12.10 | -77.9 | -84.24 | 19.79 | 311.88 | 689.69 | 238.45 | 2.87 | 9.39 | 149.02 | 2.03 | 4.04 |
| 22Q3 (15) | 0.39 | -5.79 | -5.77 | 152.66 | 28.31 | 33.76 | 54.75 | -21.67 | -51.79 | 4.80 | 62.46 | 288.9 | 231.80 | 26.81 | 33.7 | 146.06 | 27.09 | 30.85 |
| 22Q2 (14) | 0.42 | 12.15 | 0.97 | 118.98 | -2.19 | -7.81 | 69.90 | -2.65 | 85.02 | 2.96 | -1.68 | -29.37 | 182.79 | -18.05 | -1.01 | 114.93 | -19.72 | 12.71 |
| 22Q1 (13) | 0.37 | -5.07 | -11.85 | 121.65 | -1.46 | -11.04 | 71.80 | -6.46 | 372.06 | 3.01 | 20.03 | -66.03 | 223.05 | 2.33 | 29.12 | 143.17 | -0.05 | 53.43 |
| 21Q4 (12) | 0.39 | -6.06 | -13.27 | 123.45 | 8.17 | -23.56 | 76.76 | -32.41 | 265.7 | 2.51 | 102.84 | -73.03 | 217.98 | 25.73 | 19.74 | 143.24 | 28.33 | 38.8 |
| 21Q3 (11) | 0.42 | 0.95 | -6.54 | 114.13 | -11.57 | -21.25 | 113.57 | 200.61 | 290.95 | 1.24 | -70.5 | -80.07 | 173.37 | -6.11 | -4.31 | 111.62 | 9.46 | 14.38 |
| 21Q2 (10) | 0.41 | -2.09 | -10.1 | 129.06 | -5.62 | -2.93 | 37.78 | 148.39 | 51.0 | 4.19 | -52.71 | -41.9 | 184.66 | 6.9 | 8.27 | 101.97 | 9.28 | 5.93 |
| 21Q1 (9) | 0.42 | -6.59 | -2.93 | 136.75 | -15.32 | -1.59 | 15.21 | -27.54 | -35.14 | 8.85 | -4.68 | 1.88 | 172.74 | -5.11 | -17.09 | 93.31 | -9.58 | -21.8 |
| 20Q4 (8) | 0.45 | 1.24 | -2.93 | 161.49 | 11.43 | 10.68 | 20.99 | -27.75 | 80.02 | 9.29 | 49.83 | -28.35 | 182.04 | 0.47 | 6.94 | 103.20 | 5.75 | 17.92 |
| 20Q3 (7) | 0.45 | -2.9 | -11.54 | 144.92 | 9.0 | -2.8 | 29.05 | 16.11 | -21.51 | 6.20 | -13.97 | 21.03 | 181.18 | 6.23 | 17.22 | 97.59 | 1.38 | 26.61 |
| 20Q2 (6) | 0.46 | 5.72 | -15.9 | 132.95 | -4.32 | 1.97 | 25.02 | 6.7 | 149.45 | 7.21 | -17.08 | -79.7 | 170.56 | -18.13 | 13.56 | 96.26 | -19.33 | 38.32 |
| 20Q1 (5) | 0.43 | -6.59 | -8.29 | 138.96 | -4.76 | 53.85 | 23.45 | 101.11 | 428.15 | 8.69 | -32.96 | -77.19 | 208.34 | 22.39 | 26.17 | 119.32 | 36.33 | 62.36 |
| 19Q4 (4) | 0.46 | -7.75 | 0.0 | 145.91 | -2.13 | 0.0 | 11.66 | -68.5 | 0.0 | 12.96 | 153.08 | 0.0 | 170.23 | 10.13 | 0.0 | 87.52 | 13.54 | 0.0 |
| 19Q3 (3) | 0.50 | -7.69 | 0.0 | 149.09 | 14.35 | 0.0 | 37.01 | 268.99 | 0.0 | 5.12 | -85.57 | 0.0 | 154.57 | 2.92 | 0.0 | 77.08 | 10.76 | 0.0 |
| 19Q2 (2) | 0.55 | 15.29 | 0.0 | 130.38 | 44.35 | 0.0 | 10.03 | 125.9 | 0.0 | 35.49 | -6.86 | 0.0 | 150.19 | -9.05 | 0.0 | 69.59 | -5.31 | 0.0 |
| 19Q1 (1) | 0.47 | 0.0 | 0.0 | 90.32 | 0.0 | 0.0 | 4.44 | 0.0 | 0.0 | 38.11 | 0.0 | 0.0 | 165.13 | 0.0 | 0.0 | 73.49 | 0.0 | 0.0 |
