- 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) | 0.23 | -6.16 | 9.78 | 8.31 | 41.7 | -13.95 | 60.81 | -36.66 | 0.87 | 93.45 | 546.32 | 7.8 | 407.92 | 14.98 |
| 2022 (9) | 0.24 | -29.01 | 9.03 | -43.53 | 48.46 | 1.13 | 96.00 | 0.29 | 0.45 | -1.14 | 506.81 | 68.75 | 354.79 | 87.04 |
| 2021 (8) | 0.34 | 14.45 | 15.99 | 27.31 | 47.92 | 41.65 | 95.72 | 124.59 | 0.46 | -27.24 | 300.33 | -8.73 | 189.69 | -21.67 |
| 2020 (7) | 0.30 | 0.24 | 12.56 | 5.1 | 33.83 | -3.4 | 42.62 | -15.0 | 0.63 | 25.8 | 329.06 | -4.85 | 242.16 | -3.38 |
| 2019 (6) | 0.29 | 5.29 | 11.95 | 23.83 | 35.02 | -0.93 | 50.14 | -26.98 | 0.50 | -2.71 | 345.82 | -8.72 | 250.64 | -4.75 |
| 2018 (5) | 0.28 | 6.83 | 9.65 | 9.16 | 35.35 | 6.8 | 68.67 | 1.88 | 0.51 | -18.88 | 378.86 | -9.57 | 263.15 | -14.61 |
| 2017 (4) | 0.26 | -2.13 | 8.84 | -4.12 | 33.1 | 10.81 | 67.40 | 7.44 | 0.63 | -9.05 | 418.97 | 7.48 | 308.18 | 2.1 |
| 2016 (3) | 0.27 | 11.96 | 9.22 | 33.82 | 29.87 | 0.95 | 62.73 | 36.88 | 0.69 | 23.04 | 389.80 | -7.34 | 301.84 | -3.3 |
| 2015 (2) | 0.24 | 9.07 | 6.89 | 26.89 | 29.59 | -3.21 | 45.83 | 3.85 | 0.56 | -10.76 | 420.68 | -22.29 | 312.13 | -19.59 |
| 2014 (1) | 0.22 | -30.23 | 5.43 | -44.02 | 30.57 | 9.85 | 44.13 | 112.67 | 0.63 | 0 | 541.33 | 66.19 | 388.15 | 68.87 |
| 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) | 0.23 | 16.74 | -6.16 | 9.78 | 46.41 | 8.31 | 43.64 | -30.7 | -21.37 | 5.14 | 57.49 | 37.78 | 546.32 | -29.06 | 7.8 | 407.92 | -27.01 | 14.98 |
| 23Q3 (19) | 0.19 | -22.52 | -24.7 | 6.68 | -40.78 | -34.19 | 62.97 | -14.21 | -41.06 | 3.26 | 33.51 | 110.03 | 770.14 | 63.11 | 62.79 | 558.86 | 62.57 | 78.5 |
| 23Q2 (18) | 0.25 | -7.26 | -15.5 | 11.28 | 24.37 | -16.94 | 73.40 | 21.64 | -27.12 | 2.45 | -15.97 | 53.81 | 472.15 | 12.9 | 20.07 | 343.76 | 12.77 | 37.73 |
| 23Q1 (17) | 0.27 | 11.87 | -22.86 | 9.07 | 0.44 | -42.99 | 60.34 | 8.72 | -47.7 | 2.91 | -22.02 | 60.43 | 418.21 | -17.48 | 38.04 | 304.84 | -14.08 | 58.54 |
| 22Q4 (16) | 0.24 | -6.32 | -29.01 | 9.03 | -11.03 | -43.53 | 55.50 | -48.05 | -53.12 | 3.73 | 140.07 | 136.79 | 506.81 | 7.13 | 68.75 | 354.79 | 13.32 | 87.04 |
| 22Q3 (15) | 0.26 | -13.06 | -24.75 | 10.15 | -25.26 | -35.72 | 106.83 | 6.08 | 8.83 | 1.55 | -2.23 | 7.98 | 473.08 | 20.31 | 62.98 | 313.08 | 25.44 | 67.73 |
| 22Q2 (14) | 0.29 | -15.34 | -9.21 | 13.58 | -14.64 | -9.59 | 100.71 | -12.71 | 37.94 | 1.59 | -12.35 | 17.29 | 393.23 | 29.79 | 34.03 | 249.59 | 29.81 | 23.16 |
| 22Q1 (13) | 0.35 | 2.96 | 7.3 | 15.91 | -0.5 | 18.29 | 115.37 | -2.56 | 16.88 | 1.81 | 15.09 | 59.24 | 302.97 | 0.88 | 3.98 | 192.28 | 1.37 | -8.54 |
| 21Q4 (12) | 0.34 | -0.7 | 14.45 | 15.99 | 1.27 | 27.31 | 118.40 | 20.62 | 155.61 | 1.58 | 9.48 | -44.22 | 300.33 | 3.47 | -8.73 | 189.69 | 1.62 | -21.67 |
| 21Q3 (11) | 0.34 | 4.9 | 21.99 | 15.79 | 5.13 | 32.36 | 98.16 | 34.45 | 131.45 | 1.44 | 6.2 | -42.73 | 290.27 | -1.06 | -16.13 | 186.66 | -7.89 | -25.81 |
| 21Q2 (10) | 0.32 | 0.06 | 15.35 | 15.02 | 11.67 | 40.77 | 73.01 | -26.04 | 88.56 | 1.36 | 19.0 | -51.4 | 293.38 | 0.69 | -13.24 | 202.65 | -3.61 | -13.63 |
| 21Q1 (9) | 0.32 | 9.81 | 22.31 | 13.45 | 7.09 | 20.09 | 98.71 | 113.1 | 126.19 | 1.14 | -59.68 | -24.06 | 291.36 | -11.46 | -22.83 | 210.24 | -13.18 | -19.19 |
| 20Q4 (8) | 0.30 | 5.84 | 0.24 | 12.56 | 5.28 | 5.1 | 46.32 | 9.22 | 24.12 | 2.83 | 12.39 | 6.27 | 329.06 | -4.93 | -4.85 | 242.16 | -3.75 | -0.23 |
| 20Q3 (7) | 0.28 | -0.82 | -1.72 | 11.93 | 11.81 | 5.76 | 42.41 | 9.53 | -21.56 | 2.51 | -9.87 | 56.66 | 346.11 | 2.35 | -4.89 | 251.59 | 7.22 | 0.66 |
| 20Q2 (6) | 0.28 | 6.11 | -7.28 | 10.67 | -4.73 | 17.51 | 38.72 | -11.27 | -31.04 | 2.79 | 85.92 | 48.73 | 338.17 | -10.43 | 2.76 | 234.64 | -9.81 | 5.48 |
| 20Q1 (5) | 0.27 | -10.01 | -1.27 | 11.2 | -6.28 | 15.82 | 43.64 | 16.93 | -20.71 | 1.50 | -43.57 | -35.04 | 377.55 | 9.18 | -4.32 | 260.15 | 7.18 | -5.16 |
| 19Q4 (4) | 0.29 | 3.77 | 0.0 | 11.95 | 5.94 | 0.0 | 37.32 | -30.98 | 0.0 | 2.66 | 65.68 | 0.0 | 345.82 | -4.97 | 0.0 | 242.73 | -2.88 | 0.0 |
| 19Q3 (3) | 0.28 | -6.42 | 0.0 | 11.28 | 24.23 | 0.0 | 54.07 | -3.7 | 0.0 | 1.60 | -14.43 | 0.0 | 363.89 | 10.58 | 0.0 | 249.93 | 12.35 | 0.0 |
| 19Q2 (2) | 0.30 | 12.99 | 0.0 | 9.08 | -6.1 | 0.0 | 56.15 | 2.02 | 0.0 | 1.88 | -18.81 | 0.0 | 329.08 | -16.6 | 0.0 | 222.45 | -18.9 | 0.0 |
| 19Q1 (1) | 0.27 | 0.0 | 0.0 | 9.67 | 0.0 | 0.0 | 55.04 | 0.0 | 0.0 | 2.31 | 0.0 | 0.0 | 394.58 | 0.0 | 0.0 | 274.29 | 0.0 | 0.0 |
