- 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) | 0.49 | -0.18 | 30.81 | -3.14 | 50.95 | 22.8 | 12.57 | -24.37 | 2.58 | 41.24 | 180.60 | 6.43 | 49.59 | 9.83 |
| 2022 (9) | 0.49 | 16.58 | 31.81 | 31.88 | 41.49 | 10.08 | 16.62 | 42.78 | 1.82 | 298.34 | 169.69 | 0.54 | 45.15 | 16.16 |
| 2021 (8) | 0.42 | 0.57 | 24.12 | 22.81 | 37.69 | -16.8 | 11.64 | -21.93 | 0.46 | -82.74 | 168.78 | -31.3 | 38.87 | -46.26 |
| 2020 (7) | 0.42 | 2.31 | 19.64 | -0.71 | 45.3 | 21.38 | 14.91 | 531.78 | 2.65 | -89.57 | 245.67 | -21.91 | 72.33 | -14.35 |
| 2019 (6) | 0.41 | -2.38 | 19.78 | -13.62 | 37.32 | 12.04 | 2.36 | 0 | 25.43 | 5834.78 | 314.58 | 10.58 | 84.45 | 48.57 |
| 2018 (5) | 0.42 | 8.32 | 22.9 | 21.74 | 33.31 | -3.0 | -4.91 | 0 | 0.43 | 0.0 | 284.47 | 6.94 | 56.84 | 8.74 |
| 2017 (4) | 0.39 | 1.97 | 18.81 | -2.34 | 34.34 | -19.22 | -2.87 | 0 | 0.43 | 0.0 | 266.01 | 29.26 | 52.27 | 16.91 |
| 2016 (3) | 0.38 | -0.68 | 19.26 | 23.3 | 42.51 | -15.34 | 13.85 | -10.41 | 0.43 | -71.02 | 205.80 | -27.96 | 44.71 | -37.49 |
| 2015 (2) | 0.38 | -14.5 | 15.62 | -29.32 | 50.21 | -1.08 | 15.46 | 64.29 | 1.48 | -38.45 | 285.67 | 19.88 | 71.52 | 7.61 |
| 2014 (1) | 0.45 | -7.97 | 22.1 | -17.54 | 50.76 | 4.23 | 9.41 | 132.35 | 2.40 | 0 | 238.30 | -4.72 | 66.46 | 1.43 |
| 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) | 0.49 | 0.37 | -0.18 | 30.81 | -2.56 | -3.14 | 7.39 | -56.88 | -70.29 | 23.02 | 192.52 | 499.31 | 180.60 | -6.19 | 6.43 | 49.59 | -6.12 | 9.83 |
| 23Q3 (19) | 0.49 | -3.09 | -2.24 | 31.62 | 8.03 | 0.03 | 17.14 | 16.05 | 24.75 | 7.87 | -24.11 | 103.6 | 192.52 | 1.72 | 31.46 | 52.82 | 3.16 | 27.86 |
| 23Q2 (18) | 0.51 | -1.77 | 3.87 | 29.27 | -5.21 | 8.29 | 14.77 | 30.59 | -10.43 | 10.37 | 7.93 | 188.83 | 189.26 | 13.29 | 25.27 | 51.20 | 13.7 | 25.64 |
| 23Q1 (17) | 0.51 | 4.47 | 14.31 | 30.88 | -2.92 | 42.83 | 11.31 | -54.52 | 28.09 | 9.61 | 150.13 | 340.29 | 167.06 | -1.55 | 5.59 | 45.03 | -0.27 | 14.14 |
| 22Q4 (16) | 0.49 | -1.7 | 16.58 | 31.81 | 0.63 | 31.88 | 24.87 | 81.0 | 65.69 | 3.84 | -0.62 | 197.64 | 169.69 | 15.87 | 0.54 | 45.15 | 9.3 | 16.16 |
| 22Q3 (15) | 0.50 | 2.96 | 18.76 | 31.61 | 16.94 | 38.22 | 13.74 | -16.68 | 105.69 | 3.86 | 7.66 | -73.89 | 146.45 | -3.06 | -24.37 | 41.31 | 1.37 | -11.5 |
| 22Q2 (14) | 0.49 | 8.11 | 11.48 | 27.03 | 25.02 | 38.05 | 16.49 | 86.75 | 11.8 | 3.59 | 64.53 | -58.38 | 151.08 | -4.51 | -23.82 | 40.75 | 3.3 | -24.82 |
| 22Q1 (13) | 0.45 | 6.54 | 1.12 | 21.62 | -10.36 | 9.25 | 8.83 | -41.17 | -12.4 | 2.18 | 69.09 | -85.09 | 158.21 | -6.26 | -21.65 | 39.45 | 1.49 | -30.78 |
| 21Q4 (12) | 0.42 | 0.14 | 0.57 | 24.12 | 5.47 | 22.81 | 15.01 | 124.7 | 32.6 | 1.29 | -91.28 | -91.94 | 168.78 | -12.83 | -31.3 | 38.87 | -16.73 | -46.26 |
| 21Q3 (11) | 0.42 | -3.35 | 0.81 | 22.87 | 16.8 | 17.95 | 6.68 | -54.71 | -60.98 | 14.80 | 71.59 | 29.66 | 193.63 | -2.37 | -26.58 | 46.68 | -13.87 | -37.64 |
| 21Q2 (10) | 0.44 | -1.93 | 7.17 | 19.58 | -1.06 | 6.07 | 14.75 | 46.33 | -22.77 | 8.62 | -41.04 | 5.85 | 198.33 | -1.78 | -31.25 | 54.20 | -4.9 | -28.57 |
| 21Q1 (9) | 0.44 | 5.95 | 5.65 | 19.79 | 0.76 | 1.38 | 10.08 | -10.95 | -19.49 | 14.63 | -8.56 | 26.16 | 201.92 | -17.81 | -28.72 | 56.99 | -21.21 | -27.93 |
| 20Q4 (8) | 0.42 | 0.38 | 2.31 | 19.64 | 1.29 | -0.71 | 11.32 | -33.88 | 90.89 | 16.00 | 40.18 | -35.73 | 245.67 | -6.84 | -21.91 | 72.33 | -3.38 | -8.07 |
| 20Q3 (7) | 0.42 | 2.75 | -1.16 | 19.39 | 5.04 | -7.45 | 17.12 | -10.37 | 316.55 | 11.41 | 40.08 | -82.17 | 263.72 | -8.58 | 0.91 | 74.86 | -1.34 | 35.25 |
| 20Q2 (6) | 0.41 | -3.32 | -5.08 | 18.46 | -5.43 | -17.37 | 19.10 | 52.56 | 796.71 | 8.15 | -29.73 | -89.34 | 288.47 | 1.83 | 7.77 | 75.88 | -4.05 | 35.14 |
| 20Q1 (5) | 0.42 | 2.61 | -4.01 | 19.52 | -1.31 | -14.98 | 12.52 | 111.13 | 626.05 | 11.60 | -53.42 | 0 | 283.28 | -9.95 | 5.21 | 79.08 | 0.51 | 40.29 |
| 19Q4 (4) | 0.41 | -3.02 | 0.0 | 19.78 | -5.58 | 0.0 | 5.93 | 44.28 | 0.0 | 24.89 | -61.1 | 0.0 | 314.58 | 20.37 | 0.0 | 78.68 | 42.15 | 0.0 |
| 19Q3 (3) | 0.42 | -1.33 | 0.0 | 20.95 | -6.22 | 0.0 | 4.11 | 92.96 | 0.0 | 64.00 | -16.26 | 0.0 | 261.34 | -2.37 | 0.0 | 55.35 | -1.42 | 0.0 |
| 19Q2 (2) | 0.43 | -2.23 | 0.0 | 22.34 | -2.7 | 0.0 | 2.13 | 189.5 | 0.0 | 76.43 | 0 | 0.0 | 267.68 | -0.59 | 0.0 | 56.15 | -0.39 | 0.0 |
| 19Q1 (1) | 0.44 | 0.0 | 0.0 | 22.96 | 0.0 | 0.0 | -2.38 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 269.26 | 0.0 | 0.0 | 56.37 | 0.0 | 0.0 |
