- 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) | 0.66 | 13.99 | 2.5 | 78.57 | 50.14 | 796.96 | 79.03 | 0 | 0.09 | 0 | 120.10 | -17.71 | 97.69 | -20.55 |
| 2022 (9) | 0.58 | 52.33 | 1.4 | 42.86 | 5.59 | 176.73 | -22.28 | 0 | 0.00 | 0 | 145.95 | -39.23 | 122.96 | -43.34 |
| 2021 (8) | 0.38 | 24.4 | 0.98 | 157.89 | 2.02 | -79.7 | -40.75 | 0 | 0.00 | 0 | 240.16 | -10.57 | 217.01 | -14.67 |
| 2020 (7) | 0.30 | -53.01 | 0.38 | -5.0 | 9.95 | -80.72 | -24.87 | 0 | 0.00 | 0 | 268.56 | 118.93 | 254.31 | 199.68 |
| 2019 (6) | 0.65 | 5.33 | 0.4 | -55.56 | 51.6 | -0.58 | 39.26 | 6.74 | 0.00 | 0 | 122.67 | 0.43 | 84.86 | -9.89 |
| 2018 (5) | 0.61 | 7.18 | 0.9 | 0 | 51.9 | 2.25 | 36.78 | 0 | 0.00 | 0 | 122.15 | -11.52 | 94.17 | -11.67 |
| 2017 (4) | 0.57 | 7.03 | 0 | 0 | 50.76 | -4.78 | 0.00 | 0 | 0.00 | 0 | 138.05 | 0.88 | 106.61 | 5.62 |
| 2016 (3) | 0.53 | -12.2 | 0 | 0 | 53.31 | 9.76 | -28.12 | 0 | 0.00 | 0 | 136.84 | 8.64 | 100.94 | -2.35 |
| 2015 (2) | 0.61 | -2.17 | 1.65 | 122.97 | 48.57 | -4.58 | 137.66 | 35.01 | 0.00 | 0 | 125.96 | 6.5 | 103.37 | 13.16 |
| 2014 (1) | 0.62 | -2.41 | 0.74 | 68.18 | 50.9 | 8.99 | 101.96 | 26.08 | 0.00 | 0 | 118.27 | -0.7 | 91.35 | -9.65 |
| 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) | 0.66 | -1.6 | 13.99 | 2.5 | -7.06 | 78.57 | 83.54 | 4.37 | 32030.77 | 0.36 | -6.06 | -89.9 | 120.10 | 0.74 | -17.71 | 97.69 | 57.16 | -20.55 |
| 23Q3 (19) | 0.67 | 2.33 | 11.23 | 2.69 | 23.39 | 31.86 | 80.04 | -1.12 | 549.16 | 0.39 | -11.25 | -89.25 | 119.22 | -9.31 | -9.65 | 62.16 | -32.63 | -25.45 |
| 23Q2 (18) | 0.65 | 6.02 | 28.65 | 2.18 | -10.66 | 14.74 | 80.95 | 16.91 | 265.17 | 0.44 | -33.67 | -87.88 | 131.46 | -5.08 | -18.3 | 92.27 | 27.74 | -36.76 |
| 23Q1 (17) | 0.61 | 6.78 | 57.97 | 2.44 | 74.29 | 156.84 | 69.24 | 26530.77 | 219.59 | 0.66 | -81.74 | -81.74 | 138.49 | -5.11 | -40.55 | 72.23 | -41.26 | -63.72 |
| 22Q4 (16) | 0.58 | -3.99 | 52.33 | 1.4 | -31.37 | 42.86 | 0.26 | 101.46 | 100.85 | 3.60 | 0.0 | 0.0 | 145.95 | 10.61 | -39.23 | 122.96 | 47.47 | -43.34 |
| 22Q3 (15) | 0.60 | 18.36 | 69.56 | 2.04 | 7.37 | 106.06 | -17.82 | 63.64 | 63.14 | 3.60 | 0.0 | 0.0 | 131.95 | -18.0 | -51.5 | 83.38 | -42.86 | -65.51 |
| 22Q2 (14) | 0.51 | 30.18 | 42.89 | 1.9 | 100.0 | 91.92 | -49.01 | 15.35 | -105.06 | 3.60 | 0.0 | 0.0 | 160.91 | -30.93 | -43.69 | 145.91 | -26.71 | -39.43 |
| 22Q1 (13) | 0.39 | 2.96 | 16.89 | 0.95 | -3.06 | 46.15 | -57.90 | -88.48 | 10.47 | 3.60 | 0.0 | 0.0 | 232.95 | -3.0 | -12.84 | 199.09 | -8.26 | -18.15 |
| 21Q4 (12) | 0.38 | 6.87 | 24.4 | 0.98 | -1.01 | 157.89 | -30.72 | 36.46 | -167.38 | 3.60 | 0.0 | 0.0 | 240.16 | -11.73 | -10.57 | 217.01 | -10.23 | -14.67 |
| 21Q3 (11) | 0.35 | -0.25 | -16.11 | 0.99 | 0.0 | -1.0 | -48.35 | -102.3 | 26.39 | 3.60 | 0.0 | 0 | 272.07 | -4.8 | 63.39 | 241.73 | 0.35 | 54.22 |
| 21Q2 (10) | 0.35 | 6.49 | -23.19 | 0.99 | 52.31 | -1.0 | -23.90 | 63.04 | -12.31 | 3.60 | 0.0 | 0 | 285.78 | 6.93 | 86.36 | 240.89 | -0.97 | 65.91 |
| 21Q1 (9) | 0.33 | 9.58 | -38.03 | 0.65 | 71.05 | -7.14 | -64.67 | -241.85 | -40.59 | 3.60 | 0.0 | 0 | 267.26 | -0.48 | 90.51 | 243.25 | -4.35 | 134.77 |
| 20Q4 (8) | 0.30 | -27.93 | -53.01 | 0.38 | -62.0 | -5.0 | 45.59 | 169.41 | 156.41 | 3.60 | 0 | 0 | 268.56 | 61.28 | 122.87 | 254.31 | 62.25 | 205.07 |
| 20Q3 (7) | 0.42 | -8.67 | -38.31 | 1.0 | 0.0 | -33.33 | -65.68 | -208.65 | -467.34 | 0.00 | 0 | 0 | 166.52 | 8.59 | 50.28 | 156.74 | 7.96 | 81.94 |
| 20Q2 (6) | 0.46 | -14.08 | -30.52 | 1.0 | 42.86 | -33.33 | -21.28 | 53.74 | -132.61 | 0.00 | 0 | 0 | 153.35 | 9.31 | 40.68 | 145.19 | 40.13 | 65.84 |
| 20Q1 (5) | 0.54 | -16.91 | -13.97 | 0.7 | 75.0 | 12.9 | -46.00 | -358.72 | -191.63 | 0.00 | 0 | 0 | 140.29 | 16.42 | 12.05 | 103.61 | 24.29 | 4.28 |
| 19Q4 (4) | 0.65 | -5.39 | 0.0 | 0.4 | -73.33 | 0.0 | 17.78 | -0.56 | 0.0 | 0.00 | 0 | 0.0 | 120.50 | 8.74 | 0.0 | 83.36 | -3.24 | 0.0 |
| 19Q3 (3) | 0.68 | 2.86 | 0.0 | 1.5 | 0.0 | 0.0 | 17.88 | -72.6 | 0.0 | 0.00 | 0 | 0.0 | 110.81 | 1.65 | 0.0 | 86.15 | -1.6 | 0.0 |
| 19Q2 (2) | 0.66 | 6.39 | 0.0 | 1.5 | 141.94 | 0.0 | 65.25 | 29.98 | 0.0 | 0.00 | 0 | 0.0 | 109.01 | -12.93 | 0.0 | 87.55 | -11.89 | 0.0 |
| 19Q1 (1) | 0.62 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 50.20 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 125.20 | 0.0 | 0.0 | 99.36 | 0.0 | 0.0 |
