- 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) | 0.45 | -18.75 | 18.83 | -45.29 | 91.84 | -43.27 | 9.58 | -28.4 | 2.21 | -24.72 | 188.01 | 13.1 | 119.95 | 33.37 |
| 2022 (9) | 0.56 | 0.52 | 34.42 | 12.41 | 161.9 | 21.62 | 13.38 | -67.21 | 2.94 | 4.53 | 166.23 | -9.68 | 89.94 | -6.37 |
| 2021 (8) | 0.55 | 46.83 | 30.62 | 267.15 | 133.12 | 59.43 | 40.80 | -1.52 | 2.81 | 0 | 184.05 | -8.02 | 96.06 | -32.59 |
| 2020 (7) | 0.38 | -0.42 | 8.34 | 33.23 | 83.5 | 18.74 | 41.43 | -50.78 | 0.00 | 0 | 200.10 | 0.72 | 142.50 | 3.32 |
| 2019 (6) | 0.38 | 18.85 | 6.26 | 0 | 70.32 | 34.95 | 84.18 | 0 | 0.00 | 0 | 198.67 | -19.33 | 137.92 | -21.42 |
| 2018 (5) | 0.32 | 25.51 | 0 | 0 | 52.11 | 40.19 | 0.00 | 0 | 0.00 | 0 | 246.26 | -27.37 | 175.52 | -32.82 |
| 2017 (4) | 0.25 | 17.38 | 0 | 0 | 37.17 | -2.8 | 638.58 | 0 | 0.00 | 0 | 339.06 | -15.9 | 261.27 | -26.14 |
| 2016 (3) | 0.22 | 16.97 | 0 | 0 | 38.24 | 23.0 | 0.00 | 0 | 0.00 | 0 | 403.14 | -18.62 | 353.76 | -15.97 |
| 2015 (2) | 0.18 | 3.93 | 0 | 0 | 31.09 | 18.35 | 0.00 | 0 | 0.00 | 0 | 495.38 | -14.95 | 420.99 | -13.71 |
| 2014 (1) | 0.18 | 6.46 | 0 | 0 | 26.27 | 13.62 | 1480.58 | 22.32 | 0.00 | 0 | 582.48 | -9.38 | 487.88 | -9.12 |
| 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) | 0.45 | -12.66 | -18.75 | 18.83 | -26.65 | -45.29 | 14.50 | 178.85 | 47.21 | 9.41 | -49.18 | -18.03 | 188.01 | 15.67 | 13.1 | 119.95 | 32.18 | 33.37 |
| 23Q3 (19) | 0.52 | -2.96 | -9.53 | 25.67 | 2.64 | -29.44 | 5.20 | -47.32 | -67.21 | 18.52 | 46.36 | 131.78 | 162.54 | -1.04 | -3.31 | 90.75 | -1.12 | 8.0 |
| 23Q2 (18) | 0.53 | -4.63 | -8.09 | 25.01 | -9.45 | -28.62 | 9.87 | -2.57 | -28.99 | 12.65 | 10.6 | 29.8 | 164.25 | 2.24 | 7.37 | 91.78 | 6.46 | 21.8 |
| 23Q1 (17) | 0.56 | 0.52 | -6.54 | 27.62 | -19.76 | -19.17 | 10.13 | 2.84 | -30.52 | 11.44 | -0.36 | -6.25 | 160.65 | -3.36 | 10.83 | 86.21 | -4.15 | 23.25 |
| 22Q4 (16) | 0.56 | -2.76 | 0.52 | 34.42 | -5.39 | 12.41 | 9.85 | -37.89 | -84.14 | 11.48 | 43.7 | 176.09 | 166.23 | -1.12 | -9.68 | 89.94 | 7.03 | -6.37 |
| 22Q3 (15) | 0.57 | -1.41 | 1.83 | 36.38 | 3.82 | 36.66 | 15.86 | 14.1 | -35.66 | 7.99 | -18.04 | 445.45 | 168.11 | 9.89 | 25.42 | 84.03 | 11.52 | 13.6 |
| 22Q2 (14) | 0.58 | -3.02 | 14.8 | 35.04 | 2.55 | 131.9 | 13.90 | -4.66 | -61.59 | 9.75 | -20.12 | 102.01 | 152.98 | 5.54 | -0.4 | 75.35 | 7.72 | -14.56 |
| 22Q1 (13) | 0.60 | 8.12 | 51.65 | 34.17 | 11.59 | 277.15 | 14.58 | -76.53 | -51.74 | 12.20 | 193.42 | 0 | 144.95 | -21.24 | -25.77 | 69.95 | -27.18 | -49.39 |
| 21Q4 (12) | 0.55 | -1.49 | 46.83 | 30.62 | 15.03 | 267.15 | 62.12 | 152.01 | 21.19 | 4.16 | 183.91 | 0 | 184.05 | 37.31 | -8.02 | 96.06 | 29.86 | -32.59 |
| 21Q3 (11) | 0.56 | 11.15 | 46.19 | 26.62 | 76.17 | 181.4 | 24.65 | -31.89 | -48.71 | 1.46 | -69.64 | 0 | 134.04 | -12.73 | -30.99 | 73.97 | -16.12 | -44.88 |
| 21Q2 (10) | 0.51 | 28.1 | 17.7 | 15.11 | 66.78 | 177.76 | 36.19 | 19.79 | 10.37 | 4.83 | 0 | 0 | 153.60 | -21.34 | -13.47 | 88.19 | -36.19 | -28.56 |
| 21Q1 (9) | 0.40 | 4.69 | 4.53 | 9.06 | 8.63 | 20.96 | 30.21 | -41.07 | -22.97 | 0.00 | 0 | 0 | 195.26 | -2.42 | -4.73 | 138.21 | -3.01 | -5.85 |
| 20Q4 (8) | 0.38 | -1.92 | -2.23 | 8.34 | -11.84 | 33.23 | 51.26 | 6.66 | 154.27 | 0.00 | 0 | 0 | 200.10 | 3.02 | 0.72 | 142.50 | 6.19 | 3.32 |
| 20Q3 (7) | 0.38 | -10.51 | 25.23 | 9.46 | 73.9 | 47200.0 | 48.06 | 46.57 | -84.56 | 0.00 | 0 | 0 | 194.23 | 9.41 | -18.52 | 134.19 | 8.7 | -19.6 |
| 20Q2 (6) | 0.43 | 13.76 | 7.69 | 5.44 | -27.37 | 54300.0 | 32.79 | -16.39 | -78.63 | 0.00 | 0 | 0 | 177.52 | -13.39 | -3.76 | 123.45 | -15.91 | -8.22 |
| 20Q1 (5) | 0.38 | -2.07 | 21.98 | 7.49 | 19.65 | 218.72 | 39.22 | 94.54 | -83.95 | 0.00 | 0 | -100.0 | 204.96 | 3.17 | -26.1 | 146.80 | 6.44 | -23.74 |
| 19Q4 (4) | 0.39 | 25.62 | 0.0 | 6.26 | 31200.0 | 0.0 | 20.16 | -93.52 | 0.0 | 0.00 | 0 | 0.0 | 198.67 | -16.65 | 0.0 | 137.92 | -17.37 | 0.0 |
| 19Q3 (3) | 0.31 | -23.05 | 0.0 | 0.02 | 100.0 | 0.0 | 311.17 | 102.81 | 0.0 | 0.00 | 0 | 0.0 | 238.37 | 29.23 | 0.0 | 166.91 | 24.09 | 0.0 |
| 19Q2 (2) | 0.40 | 28.86 | 0.0 | 0.01 | -99.57 | 0.0 | 153.43 | -37.23 | 0.0 | 0.00 | -100.0 | 0.0 | 184.46 | -33.49 | 0.0 | 134.51 | -30.13 | 0.0 |
| 19Q1 (1) | 0.31 | 0.0 | 0.0 | 2.35 | 0.0 | 0.0 | 244.42 | 0.0 | 0.0 | 1.36 | 0.0 | 0.0 | 277.33 | 0.0 | 0.0 | 192.51 | 0.0 | 0.0 |
