- 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) | 0.23 | 2.03 | 28.3 | -14.66 | 110.91 | -3.04 | 96.25 | -76.96 | 0.77 | -36.8 | 285.38 | -14.71 | 147.48 | -10.96 |
| 2022 (9) | 0.22 | -6.94 | 33.16 | -11.46 | 114.39 | -15.95 | 417.77 | 252.43 | 1.22 | -51.2 | 334.60 | 28.39 | 165.64 | 30.23 |
| 2021 (8) | 0.24 | -21.12 | 37.45 | -16.44 | 136.09 | 45.55 | 118.54 | 29.59 | 2.50 | 54.16 | 260.62 | 31.94 | 127.19 | 29.57 |
| 2020 (7) | 0.30 | 64.81 | 44.82 | 370.8 | 93.5 | 13.09 | 91.47 | -62.75 | 1.62 | 336.28 | 197.53 | -25.74 | 98.16 | -31.28 |
| 2019 (6) | 0.18 | 2.81 | 9.52 | 0 | 82.68 | -22.62 | 245.54 | -35.05 | 0.37 | 0 | 265.98 | 0.53 | 142.84 | -5.02 |
| 2018 (5) | 0.18 | -8.53 | 0 | 0 | 106.85 | 1.25 | 378.06 | -66.62 | 0.00 | 0 | 264.58 | 8.15 | 150.39 | -13.38 |
| 2017 (4) | 0.19 | -1.07 | 2.0 | 233.33 | 105.53 | 9.28 | 1132.68 | 828.5 | 0.00 | 0 | 244.64 | 1.21 | 173.62 | 6.12 |
| 2016 (3) | 0.20 | 10.75 | 0.6 | 5900.0 | 96.57 | 26.07 | 121.99 | -79.2 | 0.08 | 0 | 241.71 | -24.37 | 163.61 | -23.49 |
| 2015 (2) | 0.18 | -10.48 | 0.01 | -98.82 | 76.6 | -14.79 | 586.63 | -35.76 | 0.00 | 0 | 319.61 | -8.83 | 213.84 | 5.54 |
| 2014 (1) | 0.20 | 0 | 0.85 | 0 | 89.9 | 0 | 913.12 | 0 | 0.05 | 0 | 350.55 | 0 | 202.62 | 0 |
| 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) | 0.23 | -0.48 | 2.03 | 28.3 | 0.46 | -14.66 | 22.25 | -66.14 | -93.14 | 7.04 | 136.03 | 12.29 | 285.38 | -2.22 | -14.71 | 147.48 | -7.08 | -10.96 |
| 23Q3 (19) | 0.23 | -16.48 | 1.75 | 28.17 | -11.02 | -15.05 | 65.72 | -94.09 | -83.98 | 2.98 | 103.68 | -48.11 | 291.87 | 36.78 | -13.87 | 158.72 | 32.65 | -7.34 |
| 23Q2 (18) | 0.27 | 21.56 | 7.94 | 31.66 | -0.63 | -4.49 | 1112.75 | 159.61 | 59.45 | 1.46 | -76.35 | -42.42 | 213.38 | -34.81 | -16.2 | 119.65 | -29.29 | -17.89 |
| 23Q1 (17) | 0.22 | 0.99 | 3.37 | 31.86 | -3.92 | -3.89 | 428.62 | 32.07 | 76.76 | 6.19 | -1.22 | -35.92 | 327.31 | -2.18 | 6.67 | 169.22 | 2.16 | 8.03 |
| 22Q4 (16) | 0.22 | -0.76 | -6.94 | 33.16 | 0.0 | -11.46 | 324.53 | -20.87 | 165.73 | 6.27 | 9.07 | -43.88 | 334.60 | -1.26 | 28.39 | 165.64 | -3.3 | 30.23 |
| 22Q3 (15) | 0.22 | -11.4 | -17.31 | 33.16 | 0.03 | -27.34 | 410.12 | -41.23 | 86.59 | 5.75 | 126.01 | -4.33 | 338.88 | 33.09 | 45.9 | 171.29 | 17.55 | 59.8 |
| 22Q2 (14) | 0.25 | 16.41 | 14.35 | 33.15 | 0.0 | -12.85 | 697.85 | 187.79 | 568.31 | 2.54 | -73.68 | -77.72 | 254.62 | -17.02 | -4.51 | 145.72 | -6.97 | 14.08 |
| 22Q1 (13) | 0.22 | -9.08 | -26.43 | 33.15 | -11.48 | -29.36 | 242.49 | 98.55 | 238.2 | 9.66 | -13.49 | 46.63 | 306.85 | 17.74 | 49.84 | 156.64 | 23.15 | 39.22 |
| 21Q4 (12) | 0.24 | -11.82 | -21.12 | 37.45 | -17.94 | -16.44 | 122.13 | -44.44 | 85.69 | 11.17 | 85.93 | 59.68 | 260.62 | 12.21 | 31.94 | 127.19 | 18.66 | 29.57 |
| 21Q3 (11) | 0.27 | 22.52 | -17.54 | 45.64 | 19.98 | 13.84 | 219.80 | 110.5 | 100.58 | 6.01 | -47.37 | 94.25 | 232.27 | -12.89 | 23.59 | 107.19 | -16.09 | 14.69 |
| 21Q2 (10) | 0.22 | -25.1 | -27.11 | 38.04 | -18.94 | 44.64 | 104.42 | 45.63 | 19.95 | 11.42 | 73.19 | 217.35 | 266.64 | 30.21 | 41.9 | 127.74 | 13.54 | 31.14 |
| 21Q1 (9) | 0.29 | -2.52 | 0 | 46.93 | 4.71 | 0 | 71.70 | 9.02 | 0 | 6.59 | -5.78 | 0 | 204.78 | 3.67 | 0 | 112.51 | 14.62 | 0 |
| 20Q4 (8) | 0.30 | -7.82 | 0 | 44.82 | 11.8 | 0 | 65.77 | -39.98 | 0 | 7.00 | 126.18 | 0 | 197.53 | 5.11 | 0 | 98.16 | 5.03 | 0 |
| 20Q3 (7) | 0.33 | 8.31 | 0 | 40.09 | 52.43 | 0 | 109.58 | 25.88 | 0 | 3.09 | -14.02 | 0 | 187.93 | 0.01 | 0 | 93.46 | -4.06 | 0 |
| 20Q2 (6) | 0.30 | 0 | 0 | 26.3 | 0 | 0 | 87.05 | 0 | 0 | 3.60 | 0 | 0 | 187.91 | 0 | 0 | 97.41 | 0 | 0 |
