- 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) | 0.83 | 0.86 | 82.28 | -31.39 | 1071.95 | -9.7 | 1.03 | -51.18 | 143.00 | 13459.49 | 116.97 | -1.37 | 62.08 | 42.32 |
| 2022 (9) | 0.83 | -1.51 | 119.93 | 48.34 | 1187.07 | 9.67 | 2.11 | -66.35 | 1.05 | 63.01 | 118.60 | 3.29 | 43.62 | -19.65 |
| 2021 (8) | 0.84 | -0.18 | 80.85 | 52.92 | 1082.37 | -0.26 | 6.27 | 83.33 | 0.65 | -48.64 | 114.82 | -4.0 | 54.29 | -27.82 |
| 2020 (7) | 0.84 | 2.69 | 52.87 | 19.0 | 1085.23 | 12.02 | 3.42 | 100.0 | 1.26 | -47.62 | 119.61 | -1.89 | 75.21 | 13.37 |
| 2019 (6) | 0.82 | 1.27 | 44.43 | -21.32 | 968.77 | 20.71 | 1.71 | 13.25 | 2.40 | -22.08 | 121.91 | -1.26 | 66.34 | 40.82 |
| 2018 (5) | 0.81 | 3.99 | 56.47 | 6.33 | 802.59 | 5.62 | 1.51 | -24.5 | 3.09 | 25.11 | 123.47 | -5.44 | 47.11 | -9.35 |
| 2017 (4) | 0.78 | -2.41 | 53.11 | 10.19 | 759.85 | 0.34 | 2.00 | 9.29 | 2.47 | -26.61 | 130.57 | 1.99 | 51.97 | -6.58 |
| 2016 (3) | 0.80 | 7.59 | 48.2 | 42.6 | 757.29 | 5.74 | 1.83 | -36.24 | 3.36 | 123.74 | 128.02 | -9.05 | 55.63 | 43.34 |
| 2015 (2) | 0.74 | -8.28 | 33.8 | 4.35 | 716.18 | 17.38 | 2.87 | -24.27 | 1.50 | -14.93 | 140.76 | 8.01 | 38.81 | -5.36 |
| 2014 (1) | 0.81 | 15.06 | 32.39 | 57.16 | 610.12 | 75.64 | 3.79 | 3.27 | 1.77 | 0 | 130.32 | -7.72 | 41.01 | 13.92 |
| 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) | 0.83 | 0.16 | 0.86 | 82.28 | 6.46 | -31.39 | 1.05 | -4.55 | -13.93 | 27.68 | -32.42 | 116.58 | 116.97 | -0.45 | -1.37 | 62.08 | 23.76 | 42.32 |
| 23Q3 (19) | 0.83 | 1.64 | -0.92 | 77.29 | -26.95 | -45.29 | 1.10 | 15.79 | -41.49 | 40.95 | 220.46 | 749.07 | 117.50 | -1.41 | 0.82 | 50.16 | 20.81 | 12.06 |
| 23Q2 (18) | 0.82 | 0.54 | -0.81 | 105.81 | 11.98 | 46.19 | 0.95 | -5.0 | -70.95 | 12.78 | 0.0 | 511.59 | 119.18 | -0.87 | 2.37 | 41.52 | 0.12 | -10.15 |
| 23Q1 (17) | 0.81 | -1.45 | 2.84 | 94.49 | -21.21 | -16.41 | 1.00 | -18.03 | -80.08 | 12.78 | 0.0 | 439.65 | 120.22 | 1.37 | -1.46 | 41.47 | -4.93 | -25.39 |
| 22Q4 (16) | 0.83 | -1.61 | -1.51 | 119.93 | -15.1 | 48.34 | 1.22 | -35.11 | -81.09 | 12.78 | 164.96 | 477.08 | 118.60 | 1.77 | 3.29 | 43.62 | -2.55 | -19.65 |
| 22Q3 (15) | 0.84 | 1.74 | 0.83 | 141.26 | 95.16 | 122.21 | 1.88 | -42.51 | -74.25 | 4.82 | 130.82 | 64.64 | 116.54 | 0.1 | -1.03 | 44.76 | -3.14 | -21.42 |
| 22Q2 (14) | 0.83 | 4.24 | 2.25 | 72.38 | -35.97 | 11.58 | 3.27 | -34.86 | -43.52 | 2.09 | -11.76 | -43.4 | 116.42 | -4.57 | -5.35 | 46.21 | -16.86 | -26.63 |
| 22Q1 (13) | 0.79 | -5.63 | -3.03 | 113.04 | 39.81 | 38.87 | 5.02 | -22.17 | -10.68 | 2.37 | 6.94 | -27.63 | 122.00 | 6.25 | -0.32 | 55.58 | 2.38 | -20.68 |
| 21Q4 (12) | 0.84 | 0.73 | -0.18 | 80.85 | 27.18 | 52.92 | 6.45 | -11.64 | 19.89 | 2.21 | -24.41 | -37.45 | 114.82 | -2.49 | -4.0 | 54.29 | -4.69 | -27.82 |
| 21Q3 (11) | 0.83 | 3.18 | 1.1 | 63.57 | -2.0 | -8.55 | 7.30 | 26.08 | 38.52 | 2.93 | -20.65 | -24.1 | 117.75 | -4.27 | -2.85 | 56.96 | -9.56 | -24.43 |
| 21Q2 (10) | 0.81 | -1.14 | -1.67 | 64.87 | -20.31 | 4.28 | 5.79 | 3.02 | 102.45 | 3.69 | 12.82 | -46.84 | 123.00 | 0.5 | 1.62 | 62.98 | -10.12 | -0.02 |
| 21Q1 (9) | 0.82 | -2.86 | 1.61 | 81.4 | 53.96 | 39.41 | 5.62 | 4.46 | 202.15 | 3.27 | -7.57 | -64.83 | 122.39 | 2.32 | -1.57 | 70.07 | -6.83 | 4.43 |
| 20Q4 (8) | 0.84 | 2.03 | 2.69 | 52.87 | -23.94 | 19.0 | 5.38 | 2.09 | 214.62 | 3.54 | -8.27 | -64.8 | 119.61 | -1.32 | -1.89 | 75.21 | -0.21 | 13.25 |
| 20Q3 (7) | 0.82 | 0.35 | -2.08 | 69.51 | 11.73 | 22.01 | 5.27 | 84.27 | 147.42 | 3.86 | -44.42 | -1.36 | 121.21 | 0.14 | 3.97 | 75.37 | 19.65 | 5.56 |
| 20Q2 (6) | 0.82 | 2.15 | -2.17 | 62.21 | 6.54 | 33.15 | 2.86 | 53.76 | 43.0 | 6.94 | -25.37 | 32.73 | 121.04 | -2.65 | 3.38 | 62.99 | -6.13 | 17.61 |
| 20Q1 (5) | 0.80 | -1.82 | -0.66 | 58.39 | 31.42 | 9.04 | 1.86 | 8.77 | 64.6 | 9.31 | -7.47 | -76.36 | 124.34 | 1.99 | 1.22 | 67.10 | 1.04 | 65.56 |
| 19Q4 (4) | 0.82 | -2.71 | 0.0 | 44.43 | -22.01 | 0.0 | 1.71 | -19.72 | 0.0 | 10.06 | 157.03 | 0.0 | 121.91 | 4.57 | 0.0 | 66.41 | -6.99 | 0.0 |
| 19Q3 (3) | 0.84 | 0.26 | 0.0 | 56.97 | 21.94 | 0.0 | 2.13 | 6.5 | 0.0 | 3.91 | -25.22 | 0.0 | 116.58 | -0.43 | 0.0 | 71.40 | 33.31 | 0.0 |
| 19Q2 (2) | 0.84 | 3.73 | 0.0 | 46.72 | -12.75 | 0.0 | 2.00 | 76.99 | 0.0 | 5.23 | -86.71 | 0.0 | 117.08 | -4.69 | 0.0 | 53.56 | 32.15 | 0.0 |
| 19Q1 (1) | 0.81 | 0.0 | 0.0 | 53.55 | 0.0 | 0.0 | 1.13 | 0.0 | 0.0 | 39.37 | 0.0 | 0.0 | 122.84 | 0.0 | 0.0 | 40.53 | 0.0 | 0.0 |
