- 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) | 0.35 | -22.9 | 1.04 | -79.53 | 38.96 | -16.93 | 35.91 | -1.37 | 0.03 | -2.92 | 223.49 | 41.46 | 153.91 | 48.62 |
| 2022 (9) | 0.46 | -4.55 | 5.08 | -5.93 | 46.9 | 27.31 | 36.41 | 18.6 | 0.04 | 0 | 157.99 | 3.59 | 103.56 | 0.65 |
| 2021 (8) | 0.48 | -7.72 | 5.4 | 50.42 | 36.84 | 7.34 | 30.70 | 30.14 | 0.00 | 0 | 152.52 | -9.14 | 102.89 | -12.65 |
| 2020 (7) | 0.52 | -0.04 | 3.59 | 259.0 | 34.32 | 5.89 | 23.59 | 14.13 | 0.00 | 0 | 167.87 | -24.7 | 117.79 | -27.39 |
| 2019 (6) | 0.52 | 16.52 | 1.0 | -72.22 | 32.41 | 4.72 | 20.67 | -85.18 | 0.00 | 0 | 222.93 | 39.19 | 162.23 | 40.09 |
| 2018 (5) | 0.45 | 18.27 | 3.6 | 110.53 | 30.95 | 4.6 | 139.50 | -30.18 | 0.00 | 0 | 160.16 | -20.99 | 115.80 | -22.04 |
| 2017 (4) | 0.38 | 2.35 | 1.71 | 26.67 | 29.59 | 4.45 | 199.81 | 68.13 | 0.00 | 0 | 202.71 | -5.63 | 148.54 | -10.08 |
| 2016 (3) | 0.37 | -0.75 | 1.35 | -19.64 | 28.33 | 3.39 | 118.84 | -4.26 | 0.00 | 0 | 214.81 | 2.56 | 165.19 | 5.1 |
| 2015 (2) | 0.37 | 1.78 | 1.68 | 12.75 | 27.4 | 1.78 | 124.13 | -47.42 | 0.00 | 0 | 209.45 | 1.96 | 157.17 | 0.32 |
| 2014 (1) | 0.37 | -1.05 | 1.49 | 41.9 | 26.92 | 1.58 | 236.10 | -45.64 | 0.00 | 0 | 205.42 | 0.65 | 156.67 | -1.86 |
| 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) | 0.35 | -2.4 | -22.9 | 1.04 | -46.67 | -79.53 | 52.10 | 27.95 | 73.32 | 0.14 | -2.13 | -4.36 | 223.49 | 4.12 | 41.46 | 153.91 | 2.52 | 48.62 |
| 23Q3 (19) | 0.36 | -4.13 | -24.29 | 1.95 | 105.26 | -66.84 | 40.72 | 35.82 | 48.23 | 0.15 | 4.55 | 0 | 214.64 | 7.22 | 43.91 | 150.13 | 3.7 | 59.93 |
| 23Q2 (18) | 0.38 | -3.25 | -24.79 | 0.95 | -82.31 | -80.29 | 29.98 | 5.56 | -41.49 | 0.14 | -7.61 | 0 | 200.19 | 0.13 | 41.17 | 144.78 | -1.69 | 44.16 |
| 23Q1 (17) | 0.39 | -14.84 | -10.2 | 5.37 | 5.71 | -0.74 | 28.40 | -5.52 | -26.16 | 0.15 | 1.18 | 0 | 199.93 | 26.55 | 19.11 | 147.27 | 42.21 | 23.42 |
| 22Q4 (16) | 0.46 | -4.16 | -4.55 | 5.08 | -13.61 | -5.93 | 30.06 | 9.43 | -16.89 | 0.15 | 0 | 0 | 157.99 | 5.93 | 3.59 | 103.56 | 10.32 | 0.65 |
| 22Q3 (15) | 0.48 | -4.75 | -2.15 | 5.88 | 21.99 | -13.4 | 27.47 | -46.39 | -13.72 | 0.00 | 0 | 0 | 149.15 | 5.18 | 0.96 | 93.87 | -6.53 | -7.09 |
| 22Q2 (14) | 0.50 | 15.51 | 5.94 | 4.82 | -10.91 | -8.02 | 51.24 | 33.23 | 60.93 | 0.00 | 0 | 0 | 141.81 | -15.51 | -9.22 | 100.43 | -15.83 | -9.63 |
| 22Q1 (13) | 0.44 | -9.48 | -11.54 | 5.41 | 0.19 | 49.86 | 38.46 | 6.33 | 55.96 | 0.00 | 0 | 0 | 167.85 | 10.05 | -2.62 | 119.32 | 15.97 | 0.87 |
| 21Q4 (12) | 0.48 | -1.74 | -7.72 | 5.4 | -20.47 | 50.42 | 36.17 | 13.6 | 50.77 | 0.00 | 0 | 0 | 152.52 | 3.24 | -9.14 | 102.89 | 1.84 | -12.65 |
| 21Q3 (11) | 0.49 | 3.12 | -9.42 | 6.79 | 29.58 | 126.33 | 31.84 | 0.0 | 24.81 | 0.00 | 0 | 0 | 147.73 | -5.43 | -15.38 | 101.03 | -9.09 | -17.01 |
| 21Q2 (10) | 0.47 | -3.56 | -12.49 | 5.24 | 45.15 | 0 | 31.84 | 29.12 | 28.91 | 0.00 | 0 | 0 | 156.21 | -9.38 | -23.16 | 111.13 | -6.05 | -26.57 |
| 21Q1 (9) | 0.49 | -5.57 | -1.93 | 3.61 | 0.56 | 501.67 | 24.66 | 2.79 | 23.12 | 0.00 | 0 | 0 | 172.37 | 2.68 | -28.42 | 118.29 | 0.42 | -32.9 |
| 20Q4 (8) | 0.52 | -3.55 | -0.04 | 3.59 | 19.67 | 259.0 | 23.99 | -5.96 | 11.32 | 0.00 | 0 | 0 | 167.87 | -3.85 | -24.7 | 117.79 | -3.24 | -27.39 |
| 20Q3 (7) | 0.54 | -0.37 | 4.63 | 3.0 | 0 | 0 | 25.51 | 3.28 | 47.12 | 0.00 | 0 | 0 | 174.59 | -14.12 | -24.14 | 121.74 | -19.56 | -27.87 |
| 20Q2 (6) | 0.54 | 8.07 | -3.23 | 0 | -100.0 | -100.0 | 24.70 | 23.32 | 45.29 | 0.00 | 0 | 0 | 203.29 | -15.58 | 4.29 | 151.35 | -14.15 | 4.0 |
| 20Q1 (5) | 0.50 | -3.74 | -4.13 | 0.6 | -40.0 | -83.33 | 20.03 | -7.05 | -35.57 | 0.00 | 0 | 0 | 240.81 | 8.02 | 51.03 | 176.30 | 8.67 | 56.45 |
| 19Q4 (4) | 0.52 | 0.95 | 0.0 | 1.0 | 0 | 0.0 | 21.55 | 24.28 | 0.0 | 0.00 | 0 | 0.0 | 222.93 | -3.14 | 0.0 | 162.23 | -3.88 | 0.0 |
| 19Q3 (3) | 0.52 | -7.85 | 0.0 | 0 | -100.0 | 0.0 | 17.34 | 2.0 | 0.0 | 0.00 | 0 | 0.0 | 230.16 | 18.07 | 0.0 | 168.78 | 15.98 | 0.0 |
| 19Q2 (2) | 0.56 | 7.07 | 0.0 | 0.8 | -77.78 | 0.0 | 17.00 | -45.32 | 0.0 | 0.00 | 0 | 0.0 | 194.93 | 22.25 | 0.0 | 145.53 | 29.14 | 0.0 |
| 19Q1 (1) | 0.52 | 0.0 | 0.0 | 3.6 | 0.0 | 0.0 | 31.09 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 159.45 | 0.0 | 0.0 | 112.69 | 0.0 | 0.0 |
