- 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) | 0.21 | 12.82 | 1.88 | 91.84 | 34.09 | -5.67 | 99.27 | -16.09 | 0.24 | 50.58 | 274.86 | -17.73 | 191.59 | -14.07 |
| 2022 (9) | 0.19 | -18.24 | 0.98 | -71.59 | 36.14 | -11.77 | 118.31 | 36.27 | 0.16 | 19.82 | 334.10 | 28.47 | 222.96 | 27.69 |
| 2021 (8) | 0.23 | 25.57 | 3.45 | 279.12 | 40.96 | 30.86 | 86.82 | -33.07 | 0.13 | -13.64 | 260.06 | -37.7 | 174.61 | -41.08 |
| 2020 (7) | 0.18 | -3.57 | 0.91 | -12.5 | 31.3 | 7.67 | 129.72 | -27.91 | 0.16 | 0 | 417.40 | 14.73 | 296.36 | 2.13 |
| 2019 (6) | 0.19 | 19.27 | 1.04 | 0 | 29.07 | -3.13 | 179.93 | -99.9 | 0.00 | 0 | 363.81 | -29.77 | 290.19 | -33.62 |
| 2018 (5) | 0.16 | -5.72 | 0 | 0 | 30.01 | 8.85 | 177198.00 | 24.65 | 0.00 | 0 | 518.04 | 9.19 | 437.15 | 6.78 |
| 2017 (4) | 0.17 | 12.03 | 0 | 0 | 27.57 | 0.07 | 142160.00 | 2.81 | 0.00 | 0 | 474.43 | -21.38 | 409.40 | -22.22 |
| 2016 (3) | 0.15 | 4.71 | 0 | 0 | 27.55 | -0.22 | 138274.00 | 73.2 | 0.00 | 0 | 603.42 | 5.01 | 526.38 | 8.88 |
| 2015 (2) | 0.14 | 6.64 | 0 | 0 | 27.61 | 6.31 | 79835.50 | 159.87 | 0.00 | 0 | 574.62 | -4.72 | 483.46 | -4.44 |
| 2014 (1) | 0.14 | 91.38 | 0 | 0 | 25.97 | 7.8 | 30720.80 | 114.01 | 0.00 | 0 | 603.06 | -8.6 | 505.93 | -8.76 |
| 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) | 0.21 | 5.71 | 12.82 | 1.88 | 9.94 | 91.84 | -7.75 | -104.28 | -103.1 | 24.33 | 5865.59 | 3109.18 | 274.86 | -4.78 | -17.73 | 191.59 | -4.58 | -14.07 |
| 23Q3 (19) | 0.20 | -11.32 | 1.1 | 1.71 | 37.9 | 147.83 | 180.94 | 396.54 | 10.63 | 0.41 | -76.78 | 3.89 | 288.67 | 16.59 | -7.39 | 200.79 | 18.85 | -5.26 |
| 23Q2 (18) | 0.23 | 25.12 | -10.87 | 1.24 | 44.19 | -68.45 | 36.44 | -80.62 | 26.7 | 1.76 | 183.18 | 24.32 | 247.59 | -30.32 | 10.55 | 168.95 | -31.07 | 20.67 |
| 23Q1 (17) | 0.18 | -3.82 | -15.97 | 0.86 | -12.24 | -76.04 | 188.06 | -24.78 | 53.67 | 0.62 | -18.18 | 19.37 | 355.31 | 6.35 | 21.38 | 245.09 | 9.93 | 27.24 |
| 22Q4 (16) | 0.19 | -5.27 | -18.24 | 0.98 | 42.03 | -71.59 | 250.01 | 52.86 | 199.06 | 0.76 | 93.11 | 18.74 | 334.10 | 7.19 | 28.47 | 222.96 | 5.2 | 27.69 |
| 22Q3 (15) | 0.20 | -21.82 | -23.41 | 0.69 | -82.44 | -80.89 | 163.56 | 468.71 | 101.43 | 0.39 | -72.21 | -26.56 | 311.70 | 39.17 | 37.14 | 211.94 | 51.37 | 33.46 |
| 22Q2 (14) | 0.25 | 17.96 | 4.64 | 3.93 | 9.47 | 53.52 | 28.76 | -76.5 | -67.23 | 1.41 | 171.9 | 174.9 | 223.97 | -23.49 | -13.29 | 140.01 | -27.31 | -24.94 |
| 22Q1 (13) | 0.22 | -6.41 | 5.01 | 3.59 | 4.06 | 29.6 | 122.38 | 46.39 | 27.08 | 0.52 | -18.62 | -4.42 | 292.72 | 12.56 | -13.58 | 192.62 | 10.31 | -21.72 |
| 21Q4 (12) | 0.23 | -11.26 | 25.57 | 3.45 | -4.43 | 279.12 | 83.60 | 2.96 | -58.67 | 0.64 | 19.43 | 35.55 | 260.06 | 14.42 | -37.7 | 174.61 | 9.96 | -41.08 |
| 21Q3 (11) | 0.26 | 6.82 | 51.13 | 3.61 | 41.02 | 482.26 | 81.20 | -7.47 | -39.78 | 0.53 | 4.01 | -11.51 | 227.29 | -12.0 | -54.18 | 158.80 | -14.87 | -58.81 |
| 21Q2 (10) | 0.24 | 18.38 | 17.12 | 2.56 | -7.58 | 204.76 | 87.76 | -8.87 | -9.77 | 0.51 | -5.46 | -29.75 | 258.29 | -23.75 | -23.14 | 186.53 | -24.2 | -29.86 |
| 21Q1 (9) | 0.21 | 11.92 | 9.36 | 2.77 | 204.4 | 166.35 | 96.30 | -52.39 | 1.83 | 0.54 | 15.41 | 0 | 338.72 | -18.85 | -9.95 | 246.08 | -16.97 | -18.33 |
| 20Q4 (8) | 0.18 | 6.8 | -3.57 | 0.91 | 46.77 | -12.5 | 202.25 | 50.0 | 46.13 | 0.47 | -22.03 | 0 | 417.40 | -15.85 | 14.73 | 296.36 | -23.14 | 2.13 |
| 20Q3 (7) | 0.17 | -17.22 | 0.76 | 0.62 | -26.19 | 210.0 | 134.83 | 38.63 | -26.4 | 0.60 | -17.43 | 0 | 496.04 | 47.6 | 2.2 | 385.57 | 44.98 | -0.44 |
| 20Q2 (6) | 0.21 | 10.53 | -4.63 | 0.84 | -19.23 | 0 | 97.26 | 2.84 | -50.5 | 0.73 | 0 | 0 | 336.06 | -10.66 | 7.34 | 265.94 | -11.74 | 2.7 |
| 20Q1 (5) | 0.19 | -1.31 | 11.9 | 1.04 | 0.0 | 0 | 94.57 | -31.67 | -54.8 | 0.00 | 0 | 0 | 376.14 | 3.39 | -30.46 | 301.30 | 3.83 | -32.56 |
| 19Q4 (4) | 0.19 | 11.59 | 0.0 | 1.04 | 420.0 | 0.0 | 138.40 | -24.45 | 0.0 | 0.00 | 0 | 0.0 | 363.81 | -25.04 | 0.0 | 290.19 | -25.07 | 0.0 |
| 19Q3 (3) | 0.17 | -21.65 | 0.0 | 0.2 | 0 | 0.0 | 183.19 | -6.77 | 0.0 | 0.00 | 0 | 0.0 | 485.37 | 55.03 | 0.0 | 387.29 | 49.56 | 0.0 |
| 19Q2 (2) | 0.22 | 29.68 | 0.0 | 0 | 0 | 0.0 | 196.50 | -6.08 | 0.0 | 0.00 | 0 | 0.0 | 313.08 | -42.12 | 0.0 | 258.96 | -42.04 | 0.0 |
| 19Q1 (1) | 0.17 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 209.23 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 540.89 | 0.0 | 0.0 | 446.79 | 0.0 | 0.0 |
