- 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) | 0.65 | 14.91 | 18.01 | 19.11 | 36.43 | -12.57 | -6.54 | 0 | 5.61 | 0.0 | 116.87 | -41.95 | 98.38 | -43.3 |
| 2022 (9) | 0.56 | 1.06 | 15.12 | 5.88 | 41.67 | -14.08 | 0.56 | -92.28 | 5.61 | 0.0 | 201.34 | 2.01 | 173.50 | 5.51 |
| 2021 (8) | 0.56 | 4.59 | 14.28 | 4.77 | 48.5 | 34.8 | 7.25 | -10.71 | 5.61 | -0.71 | 197.37 | -5.51 | 164.44 | -8.31 |
| 2020 (7) | 0.53 | 0.79 | 13.63 | 10.1 | 35.98 | 1.96 | 8.12 | 39.52 | 5.65 | -30.61 | 208.89 | 0.23 | 179.35 | -1.72 |
| 2019 (6) | 0.53 | 9.97 | 12.38 | 10.24 | 35.29 | -13.84 | 5.82 | -62.43 | 8.14 | 138.78 | 208.42 | -12.25 | 182.49 | -12.87 |
| 2018 (5) | 0.48 | 7.12 | 11.23 | 15.89 | 40.96 | 8.13 | 15.49 | -5.66 | 3.41 | 5.98 | 237.52 | -10.15 | 209.44 | -10.07 |
| 2017 (4) | 0.45 | 7.98 | 9.69 | 14.13 | 37.88 | 10.02 | 16.42 | -3.58 | 3.22 | -13.71 | 264.34 | -11.72 | 232.90 | -12.68 |
| 2016 (3) | 0.42 | 7.66 | 8.49 | 6.26 | 34.43 | -4.41 | 17.03 | 60.06 | 3.73 | -23.36 | 299.42 | -6.25 | 266.72 | -7.55 |
| 2015 (2) | 0.39 | -1.85 | 7.99 | -5.67 | 36.02 | -12.3 | 10.64 | 0.38 | 4.87 | -12.07 | 319.37 | -10.15 | 288.50 | -9.03 |
| 2014 (1) | 0.39 | -5.38 | 8.47 | -0.7 | 41.07 | -1.56 | 10.60 | 2.71 | 5.53 | 0 | 355.44 | 17.72 | 317.13 | 19.45 |
| 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) | 0.65 | 7.23 | 14.91 | 18.01 | 9.22 | 19.11 | -16.45 | -152.3 | -16550.0 | 24.89 | 0.0 | 0.0 | 116.87 | -29.31 | -41.95 | 98.38 | -30.84 | -43.3 |
| 23Q3 (19) | 0.60 | 0.43 | 8.43 | 16.49 | 4.17 | 10.3 | -6.52 | -640.91 | -462.07 | 24.89 | 0.0 | 0.0 | 165.33 | -3.81 | -13.48 | 142.26 | -4.28 | -11.92 |
| 23Q2 (18) | 0.60 | 4.52 | 6.51 | 15.83 | 2.26 | 5.67 | -0.88 | 56.0 | -124.65 | 24.89 | 0.0 | 0.0 | 171.87 | -6.66 | -9.63 | 148.62 | -4.67 | -6.29 |
| 23Q1 (17) | 0.58 | 2.09 | 5.23 | 15.48 | 2.38 | 6.1 | -2.00 | -2100.0 | -969.57 | 24.89 | 0.0 | -67.53 | 184.14 | -8.54 | -6.69 | 155.90 | -10.14 | -3.29 |
| 22Q4 (16) | 0.56 | 1.18 | 1.06 | 15.12 | 1.14 | 5.88 | 0.10 | 108.62 | -95.8 | 24.89 | 0.0 | -67.53 | 201.34 | 5.37 | 2.01 | 173.50 | 7.42 | 5.51 |
| 22Q3 (15) | 0.56 | -1.35 | -1.22 | 14.95 | -0.2 | 9.12 | -1.16 | -132.49 | -129.0 | 24.89 | 0.0 | -67.53 | 191.08 | 0.47 | -5.57 | 161.52 | 1.85 | -3.19 |
| 22Q2 (14) | 0.56 | 3.25 | 7.91 | 14.98 | 2.67 | 10.8 | 3.57 | 1452.17 | -73.85 | 24.89 | -67.53 | 103.78 | 190.18 | -3.63 | -10.6 | 158.59 | -1.63 | -10.59 |
| 22Q1 (13) | 0.55 | -1.95 | 4.29 | 14.59 | 2.17 | 8.72 | 0.23 | -90.34 | -98.36 | 76.67 | 0.0 | 561.5 | 197.35 | -0.01 | -7.1 | 161.21 | -1.96 | -10.14 |
| 21Q4 (12) | 0.56 | -1.1 | 4.59 | 14.28 | 4.23 | 4.77 | 2.38 | -40.5 | -84.04 | 76.67 | 0.0 | 629.35 | 197.37 | -2.47 | -5.51 | 164.44 | -1.44 | -8.31 |
| 21Q3 (11) | 0.56 | 7.77 | 5.95 | 13.7 | 1.33 | 0.37 | 4.00 | -70.7 | -45.73 | 76.67 | 527.58 | 171.39 | 202.36 | -4.87 | -5.57 | 166.84 | -5.94 | -10.28 |
| 21Q2 (10) | 0.52 | -0.21 | -1.75 | 13.52 | 0.75 | 4.08 | 13.65 | -2.43 | 17.27 | 12.22 | 5.41 | 4.32 | 212.73 | 0.14 | -0.8 | 177.38 | -1.13 | -5.67 |
| 21Q1 (9) | 0.52 | -1.67 | 0.81 | 13.42 | -1.54 | 4.11 | 13.99 | -6.17 | 1458.25 | 11.59 | 10.26 | -18.67 | 212.44 | 1.7 | -4.12 | 179.40 | 0.03 | -6.41 |
| 20Q4 (8) | 0.53 | 0.19 | 0.79 | 13.63 | -0.15 | 10.1 | 14.91 | 102.31 | 47.77 | 10.51 | -62.79 | -26.23 | 208.89 | -2.52 | 0.23 | 179.35 | -3.55 | -1.72 |
| 20Q3 (7) | 0.53 | -0.06 | 4.29 | 13.65 | 5.08 | 12.07 | 7.37 | -36.68 | 7.12 | 28.25 | 141.24 | 27.44 | 214.30 | -0.07 | -4.23 | 185.96 | -1.11 | -5.79 |
| 20Q2 (6) | 0.53 | 2.38 | 5.92 | 12.99 | 0.78 | 16.19 | 11.64 | 1230.1 | 134.21 | 11.71 | -17.82 | -64.78 | 214.45 | -3.21 | -7.14 | 188.05 | -1.9 | -6.63 |
| 20Q1 (5) | 0.52 | -1.68 | 5.77 | 12.89 | 4.12 | 14.17 | -1.03 | -110.21 | -191.96 | 14.25 | 0.0 | 0 | 221.56 | 6.3 | -6.56 | 191.69 | 5.04 | -6.98 |
| 19Q4 (4) | 0.53 | 3.66 | 0.0 | 12.38 | 1.64 | 0.0 | 10.09 | 46.66 | 0.0 | 14.25 | -35.71 | 0.0 | 208.42 | -6.86 | 0.0 | 182.49 | -7.54 | 0.0 |
| 19Q3 (3) | 0.51 | 1.51 | 0.0 | 12.18 | 8.94 | 0.0 | 6.88 | 38.43 | 0.0 | 22.17 | -33.33 | 0.0 | 223.76 | -3.11 | 0.0 | 197.38 | -2.0 | 0.0 |
| 19Q2 (2) | 0.50 | 2.24 | 0.0 | 11.18 | -0.97 | 0.0 | 4.97 | 343.75 | 0.0 | 33.25 | 0 | 0.0 | 230.94 | -2.6 | 0.0 | 201.40 | -2.27 | 0.0 |
| 19Q1 (1) | 0.49 | 0.0 | 0.0 | 11.29 | 0.0 | 0.0 | 1.12 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 237.11 | 0.0 | 0.0 | 206.07 | 0.0 | 0.0 |
