- 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) | 0.57 | 5.55 | 62.89 | 171.31 | 171.28 | 10.22 | 6.16 | -82.42 | 10.67 | 1175.57 | 129.11 | 5.98 | 60.80 | -11.7 |
| 2022 (9) | 0.54 | -7.47 | 23.18 | 21.81 | 155.4 | -5.72 | 35.03 | 17.91 | 0.84 | -37.7 | 121.82 | 5.14 | 68.86 | 17.83 |
| 2021 (8) | 0.59 | -3.5 | 19.03 | 7.45 | 164.82 | 9.51 | 29.71 | 219.46 | 1.34 | -67.08 | 115.87 | 3.74 | 58.44 | 3.87 |
| 2020 (7) | 0.61 | 1.52 | 17.71 | -13.69 | 150.5 | 7.94 | 9.30 | 83.07 | 4.08 | -47.41 | 111.69 | -2.84 | 56.26 | -5.43 |
| 2019 (6) | 0.60 | 0.76 | 20.52 | -2.33 | 139.43 | 9.24 | 5.08 | -17.13 | 7.75 | 25.81 | 114.95 | -1.84 | 59.49 | -7.29 |
| 2018 (5) | 0.60 | 0.02 | 21.01 | -25.63 | 127.64 | 14.65 | 6.13 | -30.1 | 6.16 | 70.32 | 117.10 | -1.6 | 64.17 | -14.41 |
| 2017 (4) | 0.60 | -7.4 | 28.25 | -1.81 | 111.33 | -12.71 | 8.77 | 0 | 3.62 | -3.57 | 119.00 | 2.49 | 74.97 | 1.56 |
| 2016 (3) | 0.64 | 8.69 | 28.77 | 18.74 | 127.54 | -12.82 | -4.39 | 0 | 3.75 | 0.0 | 116.11 | -9.9 | 73.82 | -20.49 |
| 2015 (2) | 0.59 | -6.63 | 24.23 | -20.24 | 146.29 | -11.43 | 10.05 | -22.39 | 3.75 | 313.53 | 128.87 | 23.17 | 92.84 | 38.3 |
| 2014 (1) | 0.63 | -7.16 | 30.38 | 3.86 | 165.17 | -8.57 | 12.95 | 30.81 | 0.91 | 0 | 104.63 | 1.21 | 67.13 | 37.56 |
| 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) | 0.57 | -0.14 | 5.55 | 62.89 | 2.9 | 171.31 | 2.94 | -69.15 | -84.39 | 129.91 | 472.69 | 2380.79 | 129.11 | -0.38 | 5.98 | 60.80 | -22.33 | -11.7 |
| 23Q3 (19) | 0.57 | -0.59 | -0.19 | 61.12 | 20.53 | 110.32 | 9.53 | 13.59 | -83.58 | 22.68 | -20.93 | 998.23 | 129.60 | 1.57 | 11.46 | 78.28 | 4.25 | 10.99 |
| 23Q2 (18) | 0.58 | 0.64 | -1.45 | 50.71 | -0.9 | 184.57 | 8.39 | 123.14 | -62.89 | 28.69 | -63.44 | 524.26 | 127.60 | -1.97 | 10.89 | 75.09 | 3.3 | 22.78 |
| 23Q1 (17) | 0.57 | 5.64 | 3.14 | 51.17 | 120.75 | 187.15 | 3.76 | -80.03 | -88.03 | 78.46 | 1398.27 | 2142.81 | 130.16 | 6.85 | 9.24 | 72.69 | 5.56 | 20.89 |
| 22Q4 (16) | 0.54 | -5.57 | -7.47 | 23.18 | -20.23 | 21.81 | 18.83 | -67.56 | -38.74 | 5.24 | 153.53 | 5.14 | 121.82 | 4.77 | 5.14 | 68.86 | -2.37 | 17.83 |
| 22Q3 (15) | 0.58 | -1.84 | -2.04 | 29.06 | 63.08 | 59.32 | 58.04 | 156.7 | 72.33 | 2.07 | -55.05 | -65.83 | 116.27 | 1.04 | -3.2 | 70.53 | 15.32 | 16.69 |
| 22Q2 (14) | 0.59 | 5.33 | -1.86 | 17.82 | 0.0 | 5.76 | 22.61 | -28.04 | -33.4 | 4.60 | 31.36 | -24.42 | 115.07 | -3.42 | -2.68 | 61.16 | 1.71 | -1.83 |
| 22Q1 (13) | 0.56 | -5.22 | -6.4 | 17.82 | -6.36 | 2.3 | 31.42 | 2.21 | 51.06 | 3.50 | -29.77 | -65.45 | 119.15 | 2.83 | 2.31 | 60.13 | 2.89 | 2.42 |
| 21Q4 (12) | 0.59 | -0.03 | -3.5 | 19.03 | 4.33 | 7.45 | 30.74 | -8.73 | 69.65 | 4.98 | -17.6 | -47.57 | 115.87 | -3.53 | 3.74 | 58.44 | -3.31 | 3.87 |
| 21Q3 (11) | 0.59 | -1.66 | -2.65 | 18.24 | 8.25 | -1.94 | 33.68 | -0.8 | 175.61 | 6.04 | -0.58 | -61.13 | 120.11 | 1.58 | 6.09 | 60.44 | -2.99 | 11.45 |
| 21Q2 (10) | 0.60 | 0.45 | -2.92 | 16.85 | -3.27 | -14.42 | 33.95 | 63.22 | 346.12 | 6.08 | -39.96 | -75.49 | 118.24 | 1.53 | 6.4 | 62.30 | 6.11 | 9.28 |
| 21Q1 (9) | 0.60 | -2.28 | -2.75 | 17.42 | -1.64 | -16.57 | 20.80 | 14.79 | 547.98 | 10.13 | 6.59 | -83.81 | 116.46 | 4.27 | 0.74 | 58.71 | 4.35 | -0.56 |
| 20Q4 (8) | 0.61 | 0.84 | 1.52 | 17.71 | -4.78 | -13.69 | 18.12 | 48.28 | 578.65 | 9.50 | -38.91 | -84.75 | 111.69 | -1.35 | -2.84 | 56.26 | 3.74 | -5.43 |
| 20Q3 (7) | 0.60 | -1.93 | -2.22 | 18.6 | -5.54 | -22.69 | 12.22 | 60.58 | 143.43 | 15.55 | -37.3 | -46.64 | 113.22 | 1.88 | 0.37 | 54.23 | -4.88 | -15.65 |
| 20Q2 (6) | 0.62 | 0.64 | 2.29 | 19.69 | -5.7 | 14.61 | 7.61 | 137.07 | 6.43 | 24.81 | -60.34 | 33.46 | 111.13 | -3.88 | 6.86 | 57.01 | -3.44 | 3.35 |
| 20Q1 (5) | 0.61 | 2.0 | 2.2 | 20.88 | 1.75 | -1.0 | 3.21 | 20.22 | -42.98 | 62.55 | 0.42 | 116.42 | 115.61 | 0.57 | -1.39 | 59.04 | -0.76 | -2.91 |
| 19Q4 (4) | 0.60 | -2.87 | 0.0 | 20.52 | -14.71 | 0.0 | 2.67 | -46.81 | 0.0 | 62.28 | 113.69 | 0.0 | 114.95 | 1.91 | 0.0 | 59.49 | -7.47 | 0.0 |
| 19Q3 (3) | 0.62 | 2.59 | 0.0 | 24.06 | 40.05 | 0.0 | 5.02 | -29.79 | 0.0 | 29.14 | 56.81 | 0.0 | 112.80 | 8.46 | 0.0 | 64.29 | 16.55 | 0.0 |
| 19Q2 (2) | 0.60 | 0.55 | 0.0 | 17.18 | -18.54 | 0.0 | 7.15 | 27.0 | 0.0 | 18.59 | -35.69 | 0.0 | 104.00 | -11.29 | 0.0 | 55.16 | -9.29 | 0.0 |
| 19Q1 (1) | 0.60 | 0.0 | 0.0 | 21.09 | 0.0 | 0.0 | 5.63 | 0.0 | 0.0 | 28.90 | 0.0 | 0.0 | 117.24 | 0.0 | 0.0 | 60.81 | 0.0 | 0.0 |
