- 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 | -18.82 | 16.13 | -34.14 | 12.04 | -38.48 | 1.41 | 0 | 22.92 | 1026.41 | 115.65 | -22.33 | 99.39 | -22.07 |
| 2022 (9) | 0.48 | 2.94 | 24.49 | -13.65 | 19.57 | -20.74 | -7.68 | 0 | 2.03 | 0.0 | 148.90 | -24.37 | 127.54 | -28.56 |
| 2021 (8) | 0.47 | -8.26 | 28.36 | 0.18 | 24.69 | 38.4 | 20.92 | 0 | 2.03 | -87.16 | 196.89 | 41.71 | 178.52 | 60.17 |
| 2020 (7) | 0.51 | 2.92 | 28.31 | 1.43 | 17.84 | -42.86 | -2.65 | 0 | 15.84 | 0.0 | 138.94 | -0.63 | 111.46 | -1.82 |
| 2019 (6) | 0.50 | -10.48 | 27.91 | -24.4 | 31.22 | -11.28 | -0.45 | 0 | 15.84 | 0.0 | 139.82 | 9.9 | 113.53 | 17.11 |
| 2018 (5) | 0.55 | 6.35 | 36.92 | -0.62 | 35.19 | 3.32 | -4.50 | 0 | 15.84 | 0.0 | 127.22 | -12.4 | 96.94 | -14.9 |
| 2017 (4) | 0.52 | 7.33 | 37.15 | 22.81 | 34.06 | 15.58 | 2.67 | 0 | 15.84 | 169.78 | 145.23 | -7.55 | 113.91 | -2.07 |
| 2016 (3) | 0.49 | -1.1 | 30.25 | -3.88 | 29.47 | -24.92 | -6.81 | 0 | 5.87 | 0.0 | 157.09 | 12.77 | 116.32 | -1.91 |
| 2015 (2) | 0.49 | 3.45 | 31.47 | -8.57 | 39.25 | -3.52 | 7.35 | 34.62 | 5.87 | -17.71 | 139.30 | -15.0 | 118.58 | -17.7 |
| 2014 (1) | 0.47 | 7.81 | 34.42 | 18.73 | 40.68 | -0.51 | 5.46 | -3.36 | 7.14 | 0 | 163.89 | 9.2 | 144.09 | 31.65 |
| 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 | -1.19 | -18.82 | 16.13 | -3.76 | -34.14 | -3.21 | -167.15 | -287.72 | 11.65 | 0.0 | -80.38 | 115.65 | -1.98 | -22.33 | 99.39 | 1.09 | -22.07 |
| 23Q3 (19) | 0.40 | -2.48 | -19.12 | 16.76 | -4.66 | -31.37 | 4.78 | 13.54 | 132.3 | 11.65 | -36.07 | -4.28 | 117.99 | -13.52 | -12.51 | 98.32 | -13.81 | -13.46 |
| 23Q2 (18) | 0.41 | -5.05 | -17.63 | 17.58 | -10.72 | -34.6 | 4.21 | 1069.44 | 115.73 | 18.23 | -69.31 | 49.72 | 136.44 | -9.41 | -11.04 | 114.07 | -9.87 | -14.92 |
| 23Q1 (17) | 0.43 | -11.27 | -8.33 | 19.69 | -19.6 | -31.56 | 0.36 | -78.95 | -96.45 | 59.39 | 0.0 | 387.82 | 150.62 | 1.16 | -13.0 | 126.56 | -0.77 | -19.01 |
| 22Q4 (16) | 0.48 | -1.55 | 2.94 | 24.49 | 0.29 | -13.65 | 1.71 | 111.55 | -73.53 | 59.39 | 387.82 | 142.5 | 148.90 | 10.41 | -24.37 | 127.54 | 12.26 | -28.56 |
| 22Q3 (15) | 0.49 | -0.69 | -1.45 | 24.42 | -9.15 | -21.45 | -14.80 | 44.69 | -132.87 | 12.17 | 0.0 | 228.13 | 134.86 | -12.07 | -17.87 | 113.61 | -15.26 | -17.41 |
| 22Q2 (14) | 0.49 | 5.67 | -1.22 | 26.88 | -6.57 | -9.53 | -26.76 | -363.65 | -262.08 | 12.17 | 0.0 | 67.34 | 153.38 | -11.41 | 6.39 | 134.07 | -14.2 | 13.18 |
| 22Q1 (13) | 0.47 | -0.36 | -8.61 | 28.77 | 1.45 | -4.74 | 10.15 | 57.12 | -34.85 | 12.17 | -50.29 | 56.03 | 173.13 | -12.07 | 25.5 | 156.26 | -12.47 | 37.06 |
| 21Q4 (12) | 0.47 | -5.75 | -8.26 | 28.36 | -8.78 | 0.18 | 6.46 | -85.65 | -44.02 | 24.49 | 560.08 | 109.11 | 196.89 | 19.9 | 41.71 | 178.52 | 29.78 | 60.17 |
| 21Q3 (11) | 0.50 | -0.46 | -8.37 | 31.09 | 4.64 | 0.94 | 45.03 | 172.74 | 1731.52 | 3.71 | -49.0 | -58.92 | 164.21 | 13.9 | 56.17 | 137.56 | 16.12 | 89.53 |
| 21Q2 (10) | 0.50 | -2.23 | -11.73 | 29.71 | -1.62 | -14.5 | 16.51 | 5.97 | 100.61 | 7.28 | -6.76 | -19.44 | 144.17 | 4.51 | 47.67 | 118.46 | 3.9 | 60.67 |
| 21Q1 (9) | 0.51 | 0.02 | -11.01 | 30.2 | 6.68 | -7.16 | 15.58 | 35.01 | 164.33 | 7.80 | -33.38 | -81.02 | 137.95 | -0.71 | 41.3 | 114.01 | 2.29 | 55.03 |
| 20Q4 (8) | 0.51 | -5.86 | 2.92 | 28.31 | -8.08 | 3.66 | 11.54 | 518.12 | 337.12 | 11.71 | 29.68 | -71.51 | 138.94 | 32.14 | -0.63 | 111.46 | 53.57 | -1.82 |
| 20Q3 (7) | 0.54 | -4.12 | 7.49 | 30.8 | -11.37 | 6.39 | -2.76 | -133.54 | 62.4 | 9.03 | 0.0 | -42.63 | 105.15 | 7.7 | -15.15 | 72.58 | -1.56 | -24.38 |
| 20Q2 (6) | 0.57 | -1.43 | 17.94 | 34.75 | 6.82 | 29.28 | 8.23 | 133.98 | 391.84 | 9.03 | -78.03 | -42.63 | 97.63 | 0.0 | -27.05 | 73.73 | 0.26 | -29.4 |
| 20Q1 (5) | 0.57 | 15.67 | 5.86 | 32.53 | 19.11 | -11.07 | -24.22 | -1017.42 | -546.04 | 41.11 | 0.0 | 161.14 | 97.63 | -30.17 | -22.24 | 73.54 | -35.22 | -28.97 |
| 19Q4 (4) | 0.50 | -1.68 | 0.0 | 27.31 | -5.66 | 0.0 | 2.64 | 135.97 | 0.0 | 41.11 | 161.14 | 0.0 | 139.82 | 12.83 | 0.0 | 113.53 | 18.29 | 0.0 |
| 19Q3 (3) | 0.50 | 5.21 | 0.0 | 28.95 | 7.7 | 0.0 | -7.34 | -160.28 | 0.0 | 15.74 | 0.0 | 0.0 | 123.92 | -7.41 | 0.0 | 95.98 | -8.09 | 0.0 |
| 19Q2 (2) | 0.48 | -11.52 | 0.0 | 26.88 | -26.52 | 0.0 | -2.82 | -151.93 | 0.0 | 15.74 | 0.0 | 0.0 | 133.84 | 6.6 | 0.0 | 104.43 | 0.87 | 0.0 |
| 19Q1 (1) | 0.54 | 0.0 | 0.0 | 36.58 | 0.0 | 0.0 | 5.43 | 0.0 | 0.0 | 15.74 | 0.0 | 0.0 | 125.55 | 0.0 | 0.0 | 103.53 | 0.0 | 0.0 |
