- 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) | 0.24 | 21.0 | 10.58 | 81.16 | 61.7 | -16.7 | 53.92 | -75.97 | 0.00 | 0 | 207.75 | -24.78 | 167.65 | -25.69 |
| 2022 (9) | 0.20 | -23.52 | 5.84 | -17.28 | 74.07 | -16.92 | 224.36 | -29.17 | 0.00 | 0 | 276.18 | -1.19 | 225.60 | -5.12 |
| 2021 (8) | 0.26 | 11.97 | 7.06 | -8.07 | 89.15 | 47.67 | 316.75 | 432.8 | 0.04 | -88.21 | 279.52 | -22.09 | 237.77 | -25.24 |
| 2020 (7) | 0.23 | -6.75 | 7.68 | -25.87 | 60.37 | 15.63 | 59.45 | 131.23 | 0.31 | -56.1 | 358.75 | 5.06 | 318.06 | 3.94 |
| 2019 (6) | 0.25 | 3.24 | 10.36 | -0.86 | 52.21 | -16.33 | 25.71 | -25.99 | 0.70 | 52.06 | 341.46 | -2.42 | 305.99 | 0.27 |
| 2018 (5) | 0.24 | -23.21 | 10.45 | -36.12 | 62.4 | -5.71 | 34.74 | 30.8 | 0.46 | 1798.24 | 349.93 | 57.63 | 305.17 | 55.87 |
| 2017 (4) | 0.32 | -48.36 | 16.36 | -45.47 | 66.18 | 22.65 | 26.56 | 114.02 | 0.02 | -98.63 | 221.99 | 53.09 | 195.78 | 58.85 |
| 2016 (3) | 0.61 | -9.04 | 30.0 | 4.9 | 53.96 | 26.52 | 12.41 | 0 | 1.77 | 0 | 145.01 | 36.83 | 123.25 | 55.46 |
| 2015 (2) | 0.68 | 5.96 | 28.6 | -3.54 | 42.65 | 8.25 | -3.91 | 0 | 0.00 | 0 | 105.98 | 47.54 | 79.28 | 60.39 |
| 2014 (1) | 0.64 | 10.48 | 29.65 | 21.72 | 39.4 | -2.48 | -5.80 | 0 | 0.00 | 0 | 71.83 | -39.98 | 49.43 | -37.84 |
| 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) | 0.24 | 13.27 | 21.0 | 10.58 | 36.52 | 81.16 | 53.31 | 36.1 | -69.61 | 0.00 | 0 | 0 | 207.75 | -8.28 | -24.78 | 167.65 | -2.5 | -25.69 |
| 23Q3 (19) | 0.21 | -3.55 | 36.06 | 7.75 | 84.96 | 139.2 | 39.17 | 21.08 | -63.29 | 0.00 | 0 | 0 | 226.51 | -0.04 | -36.15 | 171.95 | 0.95 | -38.05 |
| 23Q2 (18) | 0.22 | 26.77 | -36.67 | 4.19 | -23.4 | -51.05 | 32.35 | -71.65 | -85.69 | 0.00 | 0 | 0 | 226.59 | -25.72 | 19.88 | 170.33 | -30.12 | 8.5 |
| 23Q1 (17) | 0.18 | -12.64 | -30.07 | 5.47 | -6.34 | -26.97 | 114.11 | -34.94 | -71.55 | 0.00 | 0 | 0 | 305.03 | 10.45 | 8.24 | 243.76 | 8.05 | 2.8 |
| 22Q4 (16) | 0.20 | 27.38 | -23.52 | 5.84 | 80.25 | -17.28 | 175.40 | 64.37 | -59.64 | 0.00 | 0 | -100.0 | 276.18 | -22.15 | -1.19 | 225.60 | -18.72 | -5.12 |
| 22Q3 (15) | 0.16 | -55.11 | -40.48 | 3.24 | -62.15 | -66.84 | 106.71 | -52.81 | -78.12 | 0.00 | 0 | -100.0 | 354.76 | 87.68 | 23.55 | 277.55 | 76.79 | 15.14 |
| 22Q2 (14) | 0.35 | 39.98 | 28.52 | 8.56 | 14.29 | -6.96 | 226.14 | -43.61 | -7.89 | 0.00 | 0 | -100.0 | 189.02 | -32.93 | -36.25 | 156.99 | -33.8 | -35.65 |
| 22Q1 (13) | 0.25 | -4.45 | 0.68 | 7.49 | 6.09 | 3.45 | 401.05 | -7.72 | 116.16 | 0.00 | -100.0 | -100.0 | 281.81 | 0.82 | -13.9 | 237.13 | -0.27 | -15.66 |
| 21Q4 (12) | 0.26 | -0.87 | 11.97 | 7.06 | -27.74 | -8.07 | 434.60 | -10.87 | 525.77 | 0.12 | -4.76 | -92.9 | 279.52 | -2.65 | -22.09 | 237.77 | -1.36 | -25.24 |
| 21Q3 (11) | 0.27 | -3.07 | 16.78 | 9.77 | 6.2 | 27.21 | 487.62 | 98.62 | 460.29 | 0.12 | -56.19 | -90.36 | 287.13 | -3.15 | -20.6 | 241.06 | -1.19 | -24.71 |
| 21Q2 (10) | 0.27 | 9.66 | -5.49 | 9.2 | 27.07 | 26.55 | 245.51 | 32.33 | 228.4 | 0.29 | -40.1 | -79.73 | 296.48 | -9.42 | 4.72 | 243.97 | -13.23 | -5.06 |
| 21Q1 (9) | 0.25 | 6.26 | 22.02 | 7.24 | -5.73 | 9.86 | 185.53 | 167.14 | 389.53 | 0.48 | -71.59 | -66.16 | 327.31 | -8.76 | -22.69 | 281.17 | -11.6 | -24.7 |
| 20Q4 (8) | 0.23 | 3.39 | -6.75 | 7.68 | 0.0 | -25.87 | 69.45 | -20.2 | 123.67 | 1.68 | 29.29 | -30.99 | 358.75 | -0.79 | 5.06 | 318.06 | -0.66 | 3.94 |
| 20Q3 (7) | 0.23 | -21.56 | -19.47 | 7.68 | 5.64 | -35.08 | 87.03 | 16.41 | 293.98 | 1.30 | -7.87 | -57.4 | 361.61 | 27.72 | 25.16 | 320.16 | 24.59 | 25.84 |
| 20Q2 (6) | 0.29 | 41.59 | -4.24 | 7.27 | 10.32 | -28.09 | 74.76 | 97.26 | 182.11 | 1.41 | 0.0 | -60.26 | 283.13 | -33.12 | 3.69 | 256.97 | -31.18 | 7.81 |
| 20Q1 (5) | 0.20 | -18.79 | -9.44 | 6.59 | -36.39 | -28.37 | 37.90 | 22.06 | 62.04 | 1.41 | -42.07 | -59.48 | 423.36 | 23.99 | 8.58 | 373.41 | 22.03 | 9.69 |
| 19Q4 (4) | 0.25 | -10.71 | 0.0 | 10.36 | -12.43 | 0.0 | 31.05 | 40.56 | 0.0 | 2.43 | -20.18 | 0.0 | 341.46 | 18.18 | 0.0 | 305.99 | 20.27 | 0.0 |
| 19Q3 (3) | 0.28 | -6.72 | 0.0 | 11.83 | 17.01 | 0.0 | 22.09 | -16.64 | 0.0 | 3.04 | -14.07 | 0.0 | 288.92 | 5.81 | 0.0 | 254.41 | 6.73 | 0.0 |
| 19Q2 (2) | 0.30 | 33.89 | 0.0 | 10.11 | 9.89 | 0.0 | 26.50 | 13.3 | 0.0 | 3.54 | 1.97 | 0.0 | 273.06 | -29.97 | 0.0 | 238.36 | -29.98 | 0.0 |
| 19Q1 (1) | 0.23 | 0.0 | 0.0 | 9.2 | 0.0 | 0.0 | 23.39 | 0.0 | 0.0 | 3.47 | 0.0 | 0.0 | 389.91 | 0.0 | 0.0 | 340.42 | 0.0 | 0.0 |
