- 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) | 0.39 | -5.11 | 27.68 | -3.72 | 146.16 | -6.83 | 23.33 | -69.1 | 1.17 | 68.45 | 197.91 | -4.33 | 124.02 | -1.22 |
| 2022 (9) | 0.41 | -2.74 | 28.75 | 16.35 | 156.87 | 19.05 | 75.51 | 25.79 | 0.69 | -58.73 | 206.86 | 0.4 | 125.55 | -7.97 |
| 2021 (8) | 0.42 | -8.78 | 24.71 | -29.1 | 131.77 | 26.82 | 60.03 | 63.7 | 1.68 | -30.36 | 206.04 | 25.73 | 136.42 | 24.28 |
| 2020 (7) | 0.46 | -3.36 | 34.85 | -4.89 | 103.9 | -1.09 | 36.67 | 64.44 | 2.41 | 25.54 | 163.88 | 19.76 | 109.77 | 20.93 |
| 2019 (6) | 0.48 | 0.67 | 36.64 | 206.87 | 105.04 | 9.3 | 22.30 | -43.93 | 1.92 | 0 | 136.84 | -8.23 | 90.77 | -15.59 |
| 2018 (5) | 0.48 | 18.13 | 11.94 | -37.16 | 96.1 | 6.85 | 39.77 | -36.55 | 0.00 | 0 | 149.11 | -6.92 | 107.54 | -4.16 |
| 2017 (4) | 0.40 | 1.36 | 19.0 | 204.49 | 89.94 | 3.36 | 62.68 | 82.1 | 0.00 | 0 | 160.20 | -32.79 | 112.21 | -35.75 |
| 2016 (3) | 0.40 | 4.27 | 6.24 | -21.01 | 87.02 | 12.36 | 34.42 | -53.02 | 0.10 | 0 | 238.36 | -24.55 | 174.64 | -30.87 |
| 2015 (2) | 0.38 | 27.97 | 7.9 | 10.8 | 77.45 | 1.37 | 73.27 | 19.86 | 0.00 | 0 | 315.93 | 10.76 | 252.63 | 15.38 |
| 2014 (1) | 0.30 | -1.84 | 7.13 | -17.76 | 76.4 | 7.88 | 61.13 | 100.76 | 0.13 | 0 | 285.25 | 8.29 | 218.95 | 12.45 |
| 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) | 0.39 | -6.25 | -5.11 | 27.68 | -20.3 | -3.72 | 13.79 | -40.89 | -70.41 | 8.48 | 92.02 | 143.43 | 197.91 | 3.66 | -4.33 | 124.02 | 2.17 | -1.22 |
| 23Q3 (19) | 0.42 | -8.29 | -1.77 | 34.73 | 24.44 | 17.05 | 23.33 | -17.82 | -72.11 | 4.42 | -39.81 | 139.08 | 190.92 | 9.43 | 0.87 | 121.39 | 7.58 | 6.9 |
| 23Q2 (18) | 0.45 | 16.42 | -0.57 | 27.91 | 4.81 | 7.8 | 28.39 | -3.89 | -70.19 | 7.34 | 74.81 | 112.53 | 174.46 | -20.74 | -5.34 | 112.84 | -16.83 | -3.16 |
| 23Q1 (17) | 0.39 | -5.2 | -4.58 | 26.63 | -7.37 | 11.84 | 29.54 | -36.61 | -69.79 | 4.20 | 20.5 | 13.45 | 220.12 | 6.41 | 1.04 | 135.68 | 8.07 | -2.45 |
| 22Q4 (16) | 0.41 | -2.95 | -2.74 | 28.75 | -3.1 | 16.35 | 46.60 | -44.29 | -40.58 | 3.49 | 88.59 | -36.11 | 206.86 | 9.29 | 0.4 | 125.55 | 10.56 | -7.97 |
| 22Q3 (15) | 0.42 | -7.16 | -3.97 | 29.67 | 14.6 | -1.17 | 83.65 | -12.16 | 37.36 | 1.85 | -46.5 | -61.2 | 189.28 | 2.7 | 5.3 | 113.56 | -2.54 | -6.05 |
| 22Q2 (14) | 0.46 | 11.73 | 1.47 | 25.89 | 8.74 | 7.65 | 95.23 | -2.62 | 41.54 | 3.45 | -6.69 | -41.17 | 184.31 | -15.4 | 8.22 | 116.52 | -16.23 | 2.84 |
| 22Q1 (13) | 0.41 | -3.38 | 1.57 | 23.81 | -3.64 | -3.88 | 97.79 | 24.7 | 136.49 | 3.70 | -32.15 | -35.63 | 217.85 | 5.73 | 10.91 | 139.09 | 1.96 | 8.94 |
| 21Q4 (12) | 0.42 | -4.17 | -8.78 | 24.71 | -17.69 | -29.1 | 78.42 | 28.77 | 281.98 | 5.46 | 14.52 | -16.65 | 206.04 | 14.62 | 25.73 | 136.42 | 12.87 | 24.28 |
| 21Q3 (11) | 0.44 | -1.91 | -11.07 | 30.02 | 24.82 | -29.63 | 60.90 | -9.48 | 100.59 | 4.76 | -18.87 | -60.08 | 179.76 | 5.55 | 15.44 | 120.87 | 6.68 | 15.84 |
| 21Q2 (10) | 0.45 | 11.83 | -11.73 | 24.05 | -2.91 | -33.69 | 67.28 | 62.71 | 526.09 | 5.87 | 2.1 | -46.66 | 170.31 | -13.29 | 28.53 | 113.30 | -11.26 | 32.51 |
| 21Q1 (9) | 0.40 | -13.23 | -13.0 | 24.77 | -28.92 | -26.63 | 41.35 | 101.41 | 177.14 | 5.75 | -12.13 | -41.19 | 196.42 | 19.86 | 37.5 | 127.68 | 16.32 | 39.31 |
| 20Q4 (8) | 0.46 | -6.57 | -3.36 | 34.85 | -18.31 | -4.89 | 20.53 | -32.38 | -33.62 | 6.55 | -45.15 | -9.07 | 163.88 | 5.24 | 19.76 | 109.77 | 5.2 | 20.93 |
| 20Q3 (7) | 0.50 | -2.65 | -4.93 | 42.66 | 17.62 | 5.23 | 30.36 | 292.27 | 15.92 | 11.93 | 8.39 | 15.9 | 155.72 | 17.52 | 23.07 | 104.34 | 22.04 | 24.2 |
| 20Q2 (6) | 0.51 | 10.23 | -4.84 | 36.27 | 7.43 | 1.82 | -15.79 | -205.83 | -186.9 | 11.01 | 12.57 | -19.76 | 132.51 | -7.24 | -1.72 | 85.50 | -6.71 | -5.76 |
| 20Q1 (5) | 0.46 | -3.61 | -7.45 | 33.76 | -7.86 | -18.41 | 14.92 | -51.76 | -18.43 | 9.78 | 35.86 | -17.88 | 142.85 | 4.39 | -6.89 | 91.65 | 0.97 | -14.04 |
| 19Q4 (4) | 0.48 | -8.09 | 0.0 | 36.64 | -9.62 | 0.0 | 30.93 | 18.1 | 0.0 | 7.20 | -30.09 | 0.0 | 136.84 | 8.15 | 0.0 | 90.77 | 8.05 | 0.0 |
| 19Q3 (3) | 0.52 | -2.56 | 0.0 | 40.54 | 13.81 | 0.0 | 26.19 | 44.14 | 0.0 | 10.30 | -24.95 | 0.0 | 126.53 | -6.16 | 0.0 | 84.01 | -7.41 | 0.0 |
| 19Q2 (2) | 0.54 | 7.21 | 0.0 | 35.62 | -13.92 | 0.0 | 18.17 | -0.66 | 0.0 | 13.72 | 15.2 | 0.0 | 134.83 | -12.12 | 0.0 | 90.73 | -14.9 | 0.0 |
| 19Q1 (1) | 0.50 | 0.0 | 0.0 | 41.38 | 0.0 | 0.0 | 18.29 | 0.0 | 0.0 | 11.91 | 0.0 | 0.0 | 153.42 | 0.0 | 0.0 | 106.62 | 0.0 | 0.0 |
