- 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) | 0.44 | 3.83 | 3.72 | 247.66 | 73.4 | 7.96 | 22.25 | -25.64 | 0.05 | 5.28 | 133.51 | -24.89 | 110.51 | -27.96 |
| 2022 (9) | 0.43 | -0.98 | 1.07 | -30.52 | 67.99 | 14.17 | 29.92 | -4.04 | 0.05 | -60.81 | 177.75 | 2.88 | 153.40 | 4.55 |
| 2021 (8) | 0.43 | -12.34 | 1.54 | -30.94 | 59.55 | 14.87 | 31.18 | -28.67 | 0.13 | 66.41 | 172.78 | 49.23 | 146.72 | 56.82 |
| 2020 (7) | 0.49 | -6.38 | 2.23 | 14.36 | 51.84 | 7.26 | 43.71 | 32.9 | 0.08 | -66.08 | 115.78 | 27.72 | 93.56 | 34.99 |
| 2019 (6) | 0.52 | 48.39 | 1.95 | -18.07 | 48.33 | 8.27 | 32.89 | -84.51 | 0.23 | -19.03 | 90.65 | -40.24 | 69.31 | -38.87 |
| 2018 (5) | 0.35 | 11.71 | 2.38 | 78.95 | 44.64 | 5.96 | 212.31 | -58.57 | 0.29 | 866.8 | 151.69 | 1.15 | 113.38 | 9.81 |
| 2017 (4) | 0.32 | 5.26 | 1.33 | 850.0 | 42.13 | 11.28 | 512.42 | -86.41 | 0.03 | -3.96 | 149.97 | -13.85 | 103.25 | -20.92 |
| 2016 (3) | 0.30 | 3.66 | 0.14 | 1300.0 | 37.86 | 14.55 | 3770.45 | 17.81 | 0.03 | 942.27 | 174.07 | -18.78 | 130.56 | -25.45 |
| 2015 (2) | 0.29 | 0 | 0.01 | 0 | 33.05 | 0 | 3200.52 | 0 | 0.00 | 0 | 214.32 | 0 | 175.14 | 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) | 0.44 | 0.27 | 3.83 | 3.72 | -6.53 | 247.66 | 14.82 | -42.85 | -45.39 | 0.23 | 8.28 | 11.49 | 133.51 | 0.72 | -24.89 | 110.51 | 1.88 | -27.96 |
| 23Q3 (19) | 0.44 | 1.92 | 0.66 | 3.98 | 327.96 | 265.14 | 25.93 | -5.64 | -17.71 | 0.21 | -3.36 | 9.22 | 132.56 | -22.42 | -20.92 | 108.47 | -24.45 | -22.04 |
| 23Q2 (18) | 0.43 | -1.93 | -4.31 | 0.93 | -1.06 | -40.0 | 27.48 | 16.99 | -13.83 | 0.22 | -7.64 | -45.42 | 170.86 | 5.94 | 7.53 | 143.57 | 5.47 | 7.22 |
| 23Q1 (17) | 0.44 | 3.59 | -3.69 | 0.94 | -12.15 | -25.98 | 23.49 | -13.45 | -19.75 | 0.24 | 15.35 | -47.41 | 161.28 | -9.27 | 4.57 | 136.13 | -11.26 | 7.12 |
| 22Q4 (16) | 0.43 | -2.79 | -0.98 | 1.07 | -1.83 | -30.52 | 27.14 | -13.87 | -3.07 | 0.21 | 6.08 | -57.11 | 177.75 | 6.04 | 2.88 | 153.40 | 10.26 | 4.55 |
| 22Q3 (15) | 0.44 | -3.12 | 7.43 | 1.09 | -29.68 | -47.85 | 31.51 | -1.19 | 36.41 | 0.20 | -51.71 | -82.22 | 167.63 | 5.5 | -15.56 | 139.13 | 3.91 | -19.14 |
| 22Q2 (14) | 0.45 | -1.29 | -15.23 | 1.55 | 22.05 | 13.14 | 31.89 | 8.95 | -16.41 | 0.41 | -11.0 | -25.78 | 158.89 | 3.02 | 59.29 | 133.90 | 5.37 | 69.02 |
| 22Q1 (13) | 0.46 | 6.51 | 0.22 | 1.27 | -17.53 | -16.99 | 29.27 | 4.54 | -25.35 | 0.46 | -5.92 | 31.54 | 154.23 | -10.74 | 17.63 | 127.08 | -13.39 | 20.49 |
| 21Q4 (12) | 0.43 | 5.47 | -12.34 | 1.54 | -26.32 | -30.94 | 28.00 | 21.21 | -31.15 | 0.49 | -56.04 | 56.59 | 172.78 | -12.97 | 49.23 | 146.72 | -14.73 | 56.82 |
| 21Q3 (11) | 0.41 | -23.56 | -12.0 | 2.09 | 52.55 | 53.68 | 23.10 | -39.45 | -53.94 | 1.11 | 101.64 | 254.39 | 198.52 | 99.02 | 78.17 | 172.07 | 117.21 | 112.09 |
| 21Q2 (10) | 0.53 | 16.7 | 6.51 | 1.37 | -10.46 | -8.05 | 38.15 | -2.7 | -9.64 | 0.55 | 57.73 | -23.6 | 99.75 | -23.92 | 1.6 | 79.22 | -24.89 | 3.3 |
| 21Q1 (9) | 0.46 | -6.83 | 0 | 1.53 | -31.39 | 0 | 39.21 | -3.59 | 0 | 0.35 | 12.0 | 0 | 131.11 | 13.24 | 0 | 105.47 | 12.73 | 0 |
| 20Q4 (8) | 0.49 | 5.87 | 0 | 2.23 | 63.97 | 0 | 40.67 | -18.9 | 0 | 0.31 | -0.51 | 0 | 115.78 | 3.91 | 0 | 93.56 | 15.32 | 0 |
| 20Q3 (7) | 0.46 | -7.47 | 0 | 1.36 | -8.72 | 0 | 50.15 | 18.78 | 0 | 0.31 | -56.53 | 0 | 111.42 | 13.49 | 0 | 81.13 | 5.79 | 0 |
| 20Q2 (6) | 0.50 | 0 | 0 | 1.49 | 0 | 0 | 42.22 | 0 | 0 | 0.72 | 0 | 0 | 98.18 | 0 | 0 | 76.69 | 0 | 0 |
