- 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) | 0.37 | -0.67 | 40.19 | 36.61 | 108.5 | -17.62 | 36.81 | -47.46 | 1.10 | 102.41 | 226.75 | -13.86 | 172.29 | -13.29 |
| 2022 (9) | 0.37 | -3.85 | 29.42 | 12.89 | 131.7 | -13.61 | 70.06 | -22.13 | 0.54 | 1.0 | 263.22 | 13.32 | 198.69 | 13.08 |
| 2021 (8) | 0.39 | -7.6 | 26.06 | -12.78 | 152.45 | 37.99 | 89.97 | 11.5 | 0.54 | -54.45 | 232.29 | 23.4 | 175.70 | 36.96 |
| 2020 (7) | 0.42 | 19.75 | 29.88 | 56.03 | 110.48 | 31.04 | 80.69 | 138.09 | 1.18 | -51.6 | 188.24 | -33.74 | 128.29 | -37.59 |
| 2019 (6) | 0.35 | 15.16 | 19.15 | 15.92 | 84.31 | 3.37 | 33.89 | -8.31 | 2.44 | 5.92 | 284.10 | -16.62 | 205.55 | -18.01 |
| 2018 (5) | 0.30 | -4.05 | 16.52 | -16.78 | 81.56 | -7.13 | 36.96 | -26.08 | 2.30 | 30.59 | 340.73 | -2.82 | 250.71 | -8.27 |
| 2017 (4) | 0.32 | -7.41 | 19.85 | -11.93 | 87.82 | -8.87 | 50.00 | 14.97 | 1.76 | 20.65 | 350.63 | 25.49 | 273.31 | 20.14 |
| 2016 (3) | 0.34 | 9.91 | 22.54 | -18.72 | 96.37 | 4.0 | 43.49 | 66.63 | 1.46 | 17.5 | 279.40 | 12.25 | 227.49 | 13.24 |
| 2015 (2) | 0.31 | -10.49 | 27.73 | 44.2 | 92.66 | -2.73 | 26.10 | 2.84 | 1.24 | 31.02 | 248.91 | -10.99 | 200.89 | -6.0 |
| 2014 (1) | 0.35 | -3.26 | 19.23 | -8.47 | 95.26 | 0.23 | 25.38 | 5.01 | 0.95 | 0 | 279.63 | 14.64 | 213.71 | 18.44 |
| 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) | 0.37 | 0.08 | -0.67 | 40.19 | -5.3 | 36.61 | 35.55 | -22.62 | -1.36 | 4.62 | 38.83 | 34.24 | 226.75 | -0.07 | -13.86 | 172.29 | 1.29 | -13.29 |
| 23Q3 (19) | 0.37 | -14.31 | -7.08 | 42.44 | 68.15 | 37.48 | 45.94 | 26.87 | -47.75 | 3.32 | 9.68 | 62.5 | 226.92 | 14.45 | -7.71 | 170.09 | 13.09 | -4.7 |
| 23Q2 (18) | 0.43 | 28.93 | -8.05 | 25.24 | -6.45 | -4.18 | 36.21 | 30.82 | -58.25 | 3.03 | -39.26 | 74.26 | 198.27 | -36.4 | 10.29 | 150.40 | -34.73 | 11.3 |
| 23Q1 (17) | 0.33 | -10.17 | -8.8 | 26.98 | -8.29 | -3.81 | 27.68 | -23.2 | -63.07 | 4.99 | 45.13 | 115.82 | 311.76 | 18.44 | 20.85 | 230.44 | 15.98 | 18.15 |
| 22Q4 (16) | 0.37 | -6.37 | -3.85 | 29.42 | -4.7 | 12.89 | 36.04 | -59.01 | -35.04 | 3.44 | 68.05 | 40.8 | 263.22 | 7.05 | 13.32 | 198.69 | 11.32 | 13.08 |
| 22Q3 (15) | 0.40 | -15.21 | -2.12 | 30.87 | 17.2 | 12.58 | 87.92 | 1.37 | -1.57 | 2.05 | 17.62 | 3.47 | 245.89 | 36.78 | 9.15 | 178.48 | 32.08 | 6.33 |
| 22Q2 (14) | 0.47 | 27.89 | 6.72 | 26.34 | -6.1 | -6.99 | 86.73 | 15.7 | -21.35 | 1.74 | -24.77 | 13.08 | 179.77 | -30.31 | 8.03 | 135.13 | -30.72 | 13.71 |
| 22Q1 (13) | 0.37 | -5.3 | -6.61 | 28.05 | 7.64 | 2.6 | 74.96 | 35.11 | -50.18 | 2.31 | -5.31 | -0.94 | 257.97 | 11.06 | 32.24 | 195.04 | 11.01 | 53.43 |
| 21Q4 (12) | 0.39 | -4.68 | -7.6 | 26.06 | -4.96 | -12.78 | 55.48 | -37.89 | -19.76 | 2.44 | 23.49 | -44.24 | 232.29 | 3.11 | 23.4 | 175.70 | 4.68 | 36.96 |
| 21Q3 (11) | 0.41 | -7.55 | -6.61 | 27.42 | -3.18 | -17.83 | 89.32 | -19.01 | -14.04 | 1.98 | 28.55 | -65.5 | 225.28 | 35.38 | 1.6 | 167.85 | 41.24 | 11.71 |
| 21Q2 (10) | 0.44 | 11.91 | 4.06 | 28.32 | 3.58 | 24.87 | 110.28 | -26.7 | 9.2 | 1.54 | -34.1 | -64.81 | 166.40 | -14.7 | -17.14 | 118.84 | -6.51 | -11.86 |
| 21Q1 (9) | 0.39 | -6.31 | 11.52 | 27.34 | -8.5 | 23.43 | 150.45 | 117.6 | 158.28 | 2.33 | -46.71 | -68.25 | 195.07 | 3.63 | -34.73 | 127.12 | -0.91 | -37.03 |
| 20Q4 (8) | 0.42 | -3.66 | 19.75 | 29.88 | -10.46 | 56.03 | 69.14 | -33.46 | 47.17 | 4.38 | -23.58 | -40.38 | 188.24 | -15.1 | -33.74 | 128.29 | -14.62 | -37.59 |
| 20Q3 (7) | 0.43 | 3.01 | 23.28 | 33.37 | 47.13 | 56.59 | 103.91 | 2.89 | 129.53 | 5.73 | 31.09 | -26.97 | 221.73 | 10.42 | -27.9 | 150.26 | 11.44 | -33.45 |
| 20Q2 (6) | 0.42 | 19.94 | 25.14 | 22.68 | 2.39 | 27.92 | 100.99 | 73.37 | 257.99 | 4.37 | -40.53 | -60.13 | 200.81 | -32.81 | -30.07 | 134.83 | -33.21 | -36.03 |
| 20Q1 (5) | 0.35 | 0.6 | 27.36 | 22.15 | 15.67 | 19.21 | 58.25 | 23.99 | 270.08 | 7.35 | 0.07 | -53.8 | 298.88 | 5.2 | -16.36 | 201.86 | -1.8 | -21.72 |
| 19Q4 (4) | 0.35 | -0.82 | 0.0 | 19.15 | -10.14 | 0.0 | 46.98 | 3.78 | 0.0 | 7.35 | -6.38 | 0.0 | 284.10 | -7.62 | 0.0 | 205.55 | -8.96 | 0.0 |
| 19Q3 (3) | 0.35 | 4.57 | 0.0 | 21.31 | 20.19 | 0.0 | 45.27 | 60.48 | 0.0 | 7.85 | -28.43 | 0.0 | 307.54 | 7.1 | 0.0 | 225.79 | 7.13 | 0.0 |
| 19Q2 (2) | 0.34 | 22.07 | 0.0 | 17.73 | -4.57 | 0.0 | 28.21 | 79.22 | 0.0 | 10.96 | -31.09 | 0.0 | 287.14 | -19.65 | 0.0 | 210.77 | -18.26 | 0.0 |
| 19Q1 (1) | 0.28 | 0.0 | 0.0 | 18.58 | 0.0 | 0.0 | 15.74 | 0.0 | 0.0 | 15.91 | 0.0 | 0.0 | 357.35 | 0.0 | 0.0 | 257.86 | 0.0 | 0.0 |
