- 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) | 0.57 | -2.25 | 135.6 | 7.14 | 160.75 | -6.3 | 5.85 | 46.25 | 3.53 | -68.39 | 156.86 | 16.12 | 92.80 | 18.2 |
| 2022 (9) | 0.59 | 6.43 | 126.56 | 6.83 | 171.56 | 21.65 | 4.00 | -86.88 | 11.18 | 534.86 | 135.08 | -12.85 | 78.51 | -3.55 |
| 2021 (8) | 0.55 | -6.85 | 118.47 | 11.88 | 141.03 | 43.15 | 30.49 | 272.28 | 1.76 | -67.19 | 155.00 | 10.23 | 81.40 | -4.37 |
| 2020 (7) | 0.59 | 2.79 | 105.89 | 22.67 | 98.52 | 16.21 | 8.19 | 370.69 | 5.37 | -78.03 | 140.61 | 2.46 | 85.12 | 7.0 |
| 2019 (6) | 0.58 | -0.81 | 86.32 | 3.68 | 84.78 | -2.48 | 1.74 | -80.73 | 24.43 | 18440.1 | 137.24 | 29.64 | 79.55 | 29.98 |
| 2018 (5) | 0.58 | 9.45 | 83.26 | 40.14 | 86.94 | 4.09 | 9.03 | -23.8 | 0.13 | -84.98 | 105.86 | -13.53 | 61.20 | -15.09 |
| 2017 (4) | 0.53 | -0.24 | 59.41 | 7.76 | 83.52 | 30.26 | 11.85 | 23.18 | 0.88 | -59.22 | 122.43 | -12.08 | 72.08 | -18.83 |
| 2016 (3) | 0.53 | -12.82 | 55.13 | -12.14 | 64.12 | -0.59 | 9.62 | 0 | 2.15 | -69.83 | 139.25 | 11.51 | 88.80 | 11.13 |
| 2015 (2) | 0.61 | 5.0 | 62.75 | -4.68 | 64.5 | -25.47 | -2.99 | 0 | 7.13 | 0.0 | 124.88 | -17.0 | 79.91 | 1.94 |
| 2014 (1) | 0.58 | 4.87 | 65.83 | 14.15 | 86.54 | 0.35 | 3.23 | -25.4 | 7.13 | 0 | 150.46 | 0.93 | 78.39 | -17.67 |
| 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) | 0.57 | -5.09 | -2.25 | 135.6 | -7.26 | 7.14 | 5.33 | -4.48 | 56.76 | 16.85 | 22.59 | -31.5 | 156.86 | 5.54 | 16.12 | 92.80 | 6.02 | 18.2 |
| 23Q3 (19) | 0.61 | 1.8 | -1.13 | 146.22 | 9.36 | 11.76 | 5.58 | -3.79 | 669.39 | 13.75 | 25.29 | -58.44 | 148.63 | 8.64 | 10.6 | 87.53 | 12.75 | 16.01 |
| 23Q2 (18) | 0.59 | 2.87 | -2.83 | 133.7 | 4.31 | 5.99 | 5.80 | -13.3 | -17.85 | 10.97 | 1.4 | -66.83 | 136.81 | -3.77 | 3.38 | 77.63 | 0.62 | 8.47 |
| 23Q1 (17) | 0.58 | -1.65 | 4.35 | 128.17 | 1.27 | 1.19 | 6.69 | 96.76 | -30.17 | 10.82 | -56.02 | -41.71 | 142.17 | 5.25 | -2.63 | 77.15 | -1.73 | -8.38 |
| 22Q4 (16) | 0.59 | -4.0 | 6.43 | 126.56 | -3.26 | 6.83 | 3.40 | 446.94 | -83.29 | 24.60 | -25.63 | 195.92 | 135.08 | 0.52 | -12.85 | 78.51 | 4.06 | -3.55 |
| 22Q3 (15) | 0.61 | 0.05 | 11.13 | 130.83 | 3.72 | 14.18 | -0.98 | -113.88 | -102.85 | 33.08 | 0.0 | 298.91 | 134.38 | 1.54 | -13.05 | 75.45 | 5.42 | -19.9 |
| 22Q2 (14) | 0.61 | 10.47 | 16.44 | 126.14 | -0.41 | 19.78 | 7.06 | -26.3 | -83.41 | 33.08 | 78.19 | 590.14 | 132.34 | -9.36 | -17.8 | 71.57 | -15.01 | -32.18 |
| 22Q1 (13) | 0.55 | 0.31 | -4.22 | 126.66 | 6.91 | 16.83 | 9.58 | -52.92 | -65.99 | 18.56 | 123.28 | 151.55 | 146.01 | -5.8 | 0.14 | 84.21 | 3.45 | -8.94 |
| 21Q4 (12) | 0.55 | 0.24 | -6.85 | 118.47 | 3.4 | 11.88 | 20.35 | -40.81 | 102.29 | 8.31 | 0.26 | -71.22 | 155.00 | 0.29 | 10.23 | 81.40 | -13.59 | -4.37 |
| 21Q3 (11) | 0.55 | 4.83 | -12.19 | 114.58 | 8.8 | 7.1 | 34.38 | -19.2 | 68.28 | 8.29 | 73.01 | 39.17 | 154.55 | -4.0 | 22.4 | 94.20 | -10.74 | 25.73 |
| 21Q2 (10) | 0.53 | -9.13 | -14.89 | 105.31 | -2.86 | 11.79 | 42.55 | 51.05 | 514.88 | 4.79 | -35.05 | -71.4 | 160.99 | 10.42 | 27.0 | 105.53 | 14.11 | 43.01 |
| 21Q1 (9) | 0.58 | -2.45 | -5.83 | 108.41 | 2.38 | 13.59 | 28.17 | 180.02 | 1454.33 | 7.38 | -74.45 | -65.57 | 145.80 | 3.69 | 13.67 | 92.48 | 8.65 | 20.15 |
| 20Q4 (8) | 0.59 | -5.51 | 2.79 | 105.89 | -1.02 | 22.67 | 10.06 | -50.76 | 3453.33 | 28.89 | 384.84 | 34.78 | 140.61 | 11.36 | 2.46 | 85.12 | 13.61 | 7.0 |
| 20Q3 (7) | 0.63 | 1.62 | 5.41 | 106.98 | 13.57 | 25.65 | 20.43 | 195.23 | 331.01 | 5.96 | -64.44 | -72.2 | 126.27 | -0.39 | -14.92 | 74.92 | 1.53 | -14.61 |
| 20Q2 (6) | 0.62 | 0.54 | 3.4 | 94.2 | -1.3 | 11.64 | 6.92 | 432.69 | 449.49 | 16.76 | -21.82 | 217.42 | 126.76 | -1.18 | -14.09 | 73.79 | -4.13 | -11.75 |
| 20Q1 (5) | 0.61 | 6.49 | 6.74 | 95.44 | 10.57 | 13.13 | -2.08 | -593.33 | -145.51 | 21.43 | 0.0 | 306.01 | 128.27 | -6.54 | -4.94 | 76.97 | -3.24 | 1.91 |
| 19Q4 (4) | 0.58 | -3.11 | 0.0 | 86.32 | 1.39 | 0.0 | -0.30 | -106.33 | 0.0 | 21.43 | 0.0 | 0.0 | 137.24 | -7.53 | 0.0 | 79.55 | -9.33 | 0.0 |
| 19Q3 (3) | 0.60 | -0.32 | 0.0 | 85.14 | 0.9 | 0.0 | 4.74 | 339.39 | 0.0 | 21.43 | 306.01 | 0.0 | 148.42 | 0.59 | 0.0 | 87.74 | 4.94 | 0.0 |
| 19Q2 (2) | 0.60 | 3.79 | 0.0 | 84.38 | 0.02 | 0.0 | -1.98 | -143.33 | 0.0 | 5.28 | 0.0 | 0.0 | 147.55 | 9.35 | 0.0 | 83.61 | 10.7 | 0.0 |
| 19Q1 (1) | 0.58 | 0.0 | 0.0 | 84.36 | 0.0 | 0.0 | 4.57 | 0.0 | 0.0 | 5.28 | 0.0 | 0.0 | 134.93 | 0.0 | 0.0 | 75.53 | 0.0 | 0.0 |
