- 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) | 0.59 | -7.15 | 76.26 | -16.32 | 52.35 | 161.36 | 25.05 | -75.78 | 1.31 | -90.04 | 223.76 | -76.89 | 10.95 | -84.02 |
| 2022 (9) | 0.63 | 8.46 | 91.13 | 23.32 | 20.03 | -41.94 | 103.42 | 157.52 | 13.12 | -0.83 | 968.25 | -24.14 | 68.53 | 206.48 |
| 2021 (8) | 0.59 | 2.08 | 73.9 | 18.09 | 34.5 | 54.64 | 40.16 | 821.1 | 13.23 | -74.72 | 1276.38 | 209.73 | 22.36 | 349.9 |
| 2020 (7) | 0.57 | -0.31 | 62.58 | -0.03 | 22.31 | 220.55 | 4.36 | -99.97 | 52.34 | 6.9 | 412.10 | -30.71 | 4.97 | -18.39 |
| 2019 (6) | 0.57 | 14.0 | 62.6 | 48.03 | 6.96 | -26.35 | 14050.80 | -1.19 | 48.96 | 409.82 | 594.71 | 108.35 | 6.09 | 54.96 |
| 2018 (5) | 0.50 | 10.54 | 42.29 | 20.83 | 9.45 | -67.76 | 14220.20 | 6559.89 | 9.60 | 91.66 | 285.44 | -65.48 | 3.93 | -84.87 |
| 2017 (4) | 0.46 | -19.52 | 35.0 | -28.29 | 29.31 | -44.82 | 213.52 | 505.73 | 5.01 | 15.04 | 826.89 | 157.45 | 25.98 | 165.1 |
| 2016 (3) | 0.57 | -13.88 | 48.81 | -27.14 | 53.12 | 152.35 | 35.25 | -88.07 | 4.36 | -49.88 | 321.18 | -15.01 | 9.80 | -31.66 |
| 2015 (2) | 0.66 | -4.23 | 66.99 | -13.36 | 21.05 | 44.57 | 295.49 | -46.38 | 8.69 | -12.12 | 377.89 | 42.63 | 14.34 | 172.62 |
| 2014 (1) | 0.69 | 15.33 | 77.32 | 51.02 | 14.56 | -63.57 | 551.05 | 222.29 | 9.89 | 0 | 264.95 | -46.17 | 5.26 | -63.67 |
| 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) | 0.59 | -16.34 | -7.15 | 76.26 | -24.9 | -16.32 | 41.19 | 1541.04 | -66.21 | 1.54 | -97.74 | -91.18 | 223.76 | 26.27 | -76.89 | 10.95 | 256.68 | -84.02 |
| 23Q3 (19) | 0.70 | 5.39 | 9.18 | 101.55 | 10.9 | 14.42 | 2.51 | 0 | -96.19 | 68.05 | 61.71 | -58.46 | 177.21 | -14.42 | -80.26 | 3.07 | -38.23 | -63.97 |
| 23Q2 (18) | 0.67 | 7.62 | 5.05 | 91.57 | 4.21 | 12.51 | 0.00 | -100.0 | -100.0 | 42.08 | -20.35 | -38.51 | 207.06 | -77.48 | -75.38 | 4.97 | -79.79 | -65.51 |
| 23Q1 (17) | 0.62 | -2.14 | 4.02 | 87.87 | -3.58 | 13.02 | 86.27 | -29.22 | 677.91 | 52.84 | 202.67 | -99.28 | 919.65 | -5.02 | -34.6 | 24.59 | -64.12 | 34.59 |
| 22Q4 (16) | 0.63 | -1.63 | 8.46 | 91.13 | 2.68 | 23.32 | 121.89 | 84.93 | 0 | 17.46 | -89.34 | -17.2 | 968.25 | 7.87 | -24.14 | 68.53 | 704.34 | 206.48 |
| 22Q3 (15) | 0.65 | 1.4 | 12.21 | 88.75 | 9.04 | 30.57 | 65.91 | -51.93 | -42.29 | 163.82 | 139.37 | 676.97 | 897.62 | 6.73 | -30.83 | 8.52 | -40.87 | -75.47 |
| 22Q2 (14) | 0.64 | 6.57 | 4.21 | 81.39 | 4.68 | 11.81 | 137.10 | 1136.25 | 564.89 | 68.44 | -99.06 | 100.14 | 841.02 | -40.19 | 65.34 | 14.41 | -21.13 | 114.75 |
| 22Q1 (13) | 0.60 | 2.03 | -0.18 | 77.75 | 5.21 | 10.47 | 11.09 | 0 | -52.97 | 7295.00 | 34499.91 | 6740.49 | 1406.22 | 10.17 | 230.73 | 18.27 | -18.29 | 315.23 |
| 21Q4 (12) | 0.59 | 1.77 | 2.08 | 73.9 | 8.72 | 18.09 | 0.00 | -100.0 | -100.0 | 21.08 | 0.0 | -85.87 | 1276.38 | -1.64 | 209.73 | 22.36 | -35.64 | 349.9 |
| 21Q3 (11) | 0.57 | -5.83 | -4.22 | 67.97 | -6.62 | 2.77 | 114.21 | 453.88 | 2034.77 | 21.08 | -38.34 | -76.25 | 1297.66 | 155.11 | 265.74 | 34.74 | 417.73 | 340.3 |
| 21Q2 (10) | 0.61 | 2.07 | -0.52 | 72.79 | 3.42 | 12.54 | 20.62 | -12.55 | 445.5 | 34.19 | -67.94 | -87.72 | 508.66 | 19.63 | 22.18 | 6.71 | 52.5 | 17.31 |
| 21Q1 (9) | 0.60 | 4.34 | 1.98 | 70.38 | 12.46 | 8.39 | 23.58 | 214.82 | 2263.3 | 106.64 | -28.55 | 314.6 | 425.19 | 3.18 | -29.97 | 4.40 | -11.47 | -26.3 |
| 20Q4 (8) | 0.57 | -4.5 | -0.31 | 62.58 | -5.38 | -0.03 | 7.49 | 40.0 | -94.55 | 149.26 | 68.17 | 480.27 | 412.10 | 16.15 | -30.71 | 4.97 | -37.01 | -18.39 |
| 20Q3 (7) | 0.60 | -2.2 | 8.54 | 66.14 | 2.26 | 33.51 | 5.35 | 41.53 | -99.99 | 88.76 | -68.13 | 245.05 | 354.80 | -14.78 | -38.75 | 7.89 | 37.94 | 15.69 |
| 20Q2 (6) | 0.61 | 4.64 | 7.37 | 64.68 | -0.39 | 35.17 | 3.78 | 446.79 | 100.04 | 278.53 | 982.84 | 0 | 416.32 | -31.43 | 27.67 | 5.72 | -4.19 | 87.54 |
| 20Q1 (5) | 0.59 | 2.0 | 14.15 | 64.93 | 3.72 | 45.68 | -1.09 | -100.79 | 99.86 | 25.72 | 0.0 | 0 | 607.14 | 2.09 | 106.39 | 5.97 | -1.97 | 81.46 |
| 19Q4 (4) | 0.57 | 3.98 | 0.0 | 62.6 | 26.36 | 0.0 | 137.50 | -99.84 | 0.0 | 25.72 | 0.0 | 0.0 | 594.71 | 2.66 | 0.0 | 6.09 | -10.7 | 0.0 |
| 19Q3 (3) | 0.55 | -3.25 | 0.0 | 49.54 | 3.53 | 0.0 | 84111.00 | 1082.72 | 0.0 | 25.72 | 0 | 0.0 | 579.31 | 77.66 | 0.0 | 6.82 | 123.61 | 0.0 |
| 19Q2 (2) | 0.57 | 11.25 | 0.0 | 47.85 | 7.36 | 0.0 | -8559.00 | -1010.59 | 0.0 | 0.00 | 0 | 0.0 | 326.08 | 10.85 | 0.0 | 3.05 | -7.29 | 0.0 |
| 19Q1 (1) | 0.51 | 0.0 | 0.0 | 44.57 | 0.0 | 0.0 | -770.67 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 294.17 | 0.0 | 0.0 | 3.29 | 0.0 | 0.0 |
