- 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) | 0.42 | -0.31 | 30.81 | 1.25 | 85.75 | 1.4 | 7.57 | -49.73 | 4.47 | 24.63 | 164.55 | -8.58 | 86.58 | -16.01 |
| 2022 (9) | 0.42 | 7.6 | 30.43 | 2.73 | 84.57 | 6.39 | 15.06 | -22.53 | 3.59 | 0.73 | 179.99 | -9.23 | 103.08 | -11.07 |
| 2021 (8) | 0.39 | -15.7 | 29.62 | -13.39 | 79.49 | -2.84 | 19.44 | 18.83 | 3.56 | -3.09 | 198.29 | 10.82 | 115.91 | 10.51 |
| 2020 (7) | 0.46 | -4.78 | 34.2 | -4.87 | 81.81 | 2.65 | 16.36 | 46.99 | 3.67 | -36.5 | 178.93 | -1.33 | 104.89 | -0.46 |
| 2019 (6) | 0.49 | 3.51 | 35.95 | 21.49 | 79.7 | 5.15 | 11.13 | -14.12 | 5.78 | 17.08 | 181.35 | 0.49 | 105.37 | 2.91 |
| 2018 (5) | 0.47 | 3.47 | 29.59 | 3.75 | 75.8 | 21.38 | 12.96 | 15.51 | 4.94 | -8.49 | 180.47 | 0.75 | 102.39 | -7.32 |
| 2017 (4) | 0.45 | 1.54 | 28.52 | 1.24 | 62.45 | 8.03 | 11.22 | -4.51 | 5.40 | 3.04 | 179.12 | 0.57 | 110.48 | 2.24 |
| 2016 (3) | 0.45 | 0.36 | 28.17 | 3.64 | 57.81 | 2.72 | 11.75 | -7.41 | 5.24 | 16.0 | 178.10 | -1.92 | 108.06 | -3.78 |
| 2015 (2) | 0.45 | -4.68 | 27.18 | -12.83 | 56.28 | 6.25 | 12.69 | 19.04 | 4.52 | -3.27 | 181.59 | 9.85 | 112.30 | 16.42 |
| 2014 (1) | 0.47 | -13.38 | 31.18 | -5.49 | 52.97 | 2.38 | 10.66 | 19.24 | 4.67 | 0 | 165.30 | 17.31 | 96.46 | 9.61 |
| 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) | 0.42 | 0.89 | -0.31 | 30.81 | -7.39 | 1.25 | 9.40 | 53.09 | -10.82 | 12.85 | -43.54 | -19.79 | 164.55 | 4.82 | -8.58 | 86.58 | 4.49 | -16.01 |
| 23Q3 (19) | 0.42 | 0.48 | -1.0 | 33.27 | 14.25 | 7.15 | 6.14 | 13.49 | -61.79 | 22.75 | 1.26 | 104.08 | 156.98 | 3.22 | -7.15 | 82.86 | 2.35 | -11.46 |
| 23Q2 (18) | 0.41 | 3.82 | -0.53 | 29.12 | -5.49 | 5.13 | 5.41 | -40.81 | -77.97 | 22.47 | 65.11 | 156.87 | 152.09 | -9.98 | -8.52 | 80.96 | -13.33 | -15.27 |
| 23Q1 (17) | 0.40 | -5.28 | -0.97 | 30.81 | 1.25 | 3.04 | 9.14 | -13.28 | -11.86 | 13.61 | -15.04 | -22.1 | 168.95 | -6.13 | -6.86 | 93.41 | -9.38 | -12.41 |
| 22Q4 (16) | 0.42 | 0.19 | 7.6 | 30.43 | -2.0 | 2.73 | 10.54 | -34.41 | -55.58 | 16.02 | 43.67 | 34.65 | 179.99 | 6.47 | -9.23 | 103.08 | 10.15 | -11.07 |
| 22Q3 (15) | 0.42 | 0.96 | 5.69 | 31.05 | 12.09 | 5.04 | 16.07 | -34.57 | -21.38 | 11.15 | 27.45 | -25.71 | 169.06 | 1.69 | -17.07 | 93.58 | -2.06 | -19.36 |
| 22Q2 (14) | 0.42 | 3.36 | -2.51 | 27.7 | -7.36 | -6.39 | 24.56 | 136.84 | 42.79 | 8.75 | -49.93 | -56.59 | 166.25 | -8.35 | -16.16 | 95.55 | -10.41 | -18.65 |
| 22Q1 (13) | 0.40 | 2.92 | -8.75 | 29.9 | 0.95 | -16.34 | 10.37 | -56.3 | -39.32 | 17.47 | 46.86 | 10.16 | 181.39 | -8.52 | -3.06 | 106.65 | -7.99 | -2.86 |
| 21Q4 (12) | 0.39 | -1.59 | -15.7 | 29.62 | 0.2 | -13.39 | 23.73 | 16.1 | 112.44 | 11.90 | -20.73 | -44.18 | 198.29 | -2.73 | 10.82 | 115.91 | -0.11 | 10.51 |
| 21Q3 (11) | 0.40 | -6.87 | -13.26 | 29.56 | -0.1 | -17.93 | 20.44 | 18.84 | 27.99 | 15.01 | -25.53 | -16.23 | 203.85 | 2.8 | 12.52 | 116.04 | -1.2 | 12.33 |
| 21Q2 (10) | 0.43 | -3.27 | -9.14 | 29.59 | -17.21 | -12.84 | 17.20 | 0.64 | -32.44 | 20.15 | 27.06 | 124.02 | 198.30 | 5.98 | 14.64 | 117.45 | 6.98 | 16.88 |
| 21Q1 (9) | 0.44 | -4.92 | -8.49 | 35.74 | 4.5 | -1.95 | 17.09 | 53.0 | 27.73 | 15.86 | -25.58 | -14.14 | 187.11 | 4.57 | 7.94 | 109.79 | 4.67 | 5.11 |
| 20Q4 (8) | 0.46 | 1.27 | -4.78 | 34.2 | -5.05 | -4.87 | 11.17 | -30.06 | 44.32 | 21.31 | 18.97 | -33.01 | 178.93 | -1.24 | -1.33 | 104.89 | 1.54 | -0.46 |
| 20Q3 (7) | 0.46 | -2.45 | -6.11 | 36.02 | 6.1 | 0.31 | 15.97 | -37.27 | 26.05 | 17.91 | 99.15 | -6.62 | 181.17 | 4.73 | 10.2 | 103.30 | 2.8 | 7.53 |
| 20Q2 (6) | 0.47 | -2.57 | -4.81 | 33.95 | -6.86 | 3.25 | 25.46 | 90.28 | 84.36 | 9.00 | -51.3 | -33.22 | 172.98 | -0.21 | 8.75 | 100.49 | -3.79 | 9.85 |
| 20Q1 (5) | 0.48 | -1.07 | 2.47 | 36.45 | 1.39 | 15.79 | 13.38 | 72.87 | 27.55 | 18.47 | -41.93 | -12.72 | 173.35 | -4.41 | -0.89 | 104.45 | -0.87 | 4.35 |
| 19Q4 (4) | 0.49 | -0.14 | 0.0 | 35.95 | 0.11 | 0.0 | 7.74 | -38.91 | 0.0 | 31.81 | 65.84 | 0.0 | 181.35 | 10.31 | 0.0 | 105.37 | 9.68 | 0.0 |
| 19Q3 (3) | 0.49 | -1.1 | 0.0 | 35.91 | 9.22 | 0.0 | 12.67 | -8.25 | 0.0 | 19.18 | 42.42 | 0.0 | 164.40 | 3.36 | 0.0 | 96.07 | 5.02 | 0.0 |
| 19Q2 (2) | 0.49 | 4.87 | 0.0 | 32.88 | 4.45 | 0.0 | 13.81 | 31.65 | 0.0 | 13.47 | -36.36 | 0.0 | 159.06 | -9.06 | 0.0 | 91.48 | -8.61 | 0.0 |
| 19Q1 (1) | 0.47 | 0.0 | 0.0 | 31.48 | 0.0 | 0.0 | 10.49 | 0.0 | 0.0 | 21.17 | 0.0 | 0.0 | 174.91 | 0.0 | 0.0 | 100.10 | 0.0 | 0.0 |
