- 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) | 0.57 | 2.02 | 39.78 | 24.0 | 84.86 | -18.35 | -1.48 | 0 | 2.93 | 0.0 | 132.41 | 2.03 | 102.95 | 5.98 |
| 2022 (9) | 0.56 | -1.86 | 32.08 | 14.29 | 103.93 | -1.73 | 4.70 | -66.06 | 2.93 | -1.58 | 129.78 | -22.36 | 97.14 | -22.01 |
| 2021 (8) | 0.57 | 2.43 | 28.07 | 6.69 | 105.76 | 31.17 | 13.85 | 34.73 | 2.98 | -40.65 | 167.15 | 8.7 | 124.55 | 4.68 |
| 2020 (7) | 0.56 | 4.0 | 26.31 | 28.47 | 80.63 | 10.27 | 10.28 | 0.59 | 5.02 | 57.28 | 153.77 | -4.76 | 118.98 | -3.34 |
| 2019 (6) | 0.54 | 6.97 | 20.48 | 1.69 | 73.12 | 8.96 | 10.22 | 17.47 | 3.19 | -8.83 | 161.46 | -13.21 | 123.09 | -16.28 |
| 2018 (5) | 0.50 | 6.02 | 20.14 | 25.4 | 67.11 | 18.44 | 8.70 | 72.62 | 3.50 | 65.19 | 186.04 | 17.26 | 147.03 | 13.48 |
| 2017 (4) | 0.47 | 17.79 | 16.06 | 85.24 | 56.66 | 9.3 | 5.04 | -67.04 | 2.12 | -8.74 | 158.66 | -33.79 | 129.57 | -33.19 |
| 2016 (3) | 0.40 | -11.84 | 8.67 | -46.61 | 51.84 | 30.65 | 15.29 | -10.53 | 2.32 | -13.69 | 239.62 | 31.31 | 193.94 | 31.95 |
| 2015 (2) | 0.45 | 26.85 | 16.24 | 123.08 | 39.68 | -3.99 | 17.09 | -63.11 | 2.69 | 1909.49 | 182.48 | -15.31 | 146.98 | -23.28 |
| 2014 (1) | 0.36 | -12.27 | 7.28 | -32.84 | 41.33 | 3.64 | 46.33 | 228.12 | 0.13 | 0 | 215.48 | 30.24 | 191.59 | 32.95 |
| 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) | 0.57 | -0.19 | 2.02 | 39.78 | 7.8 | 24.0 | -2.71 | -207.11 | 49.06 | 54.97 | 0.0 | 588.72 | 132.41 | -13.36 | 2.03 | 102.95 | -12.6 | 5.98 |
| 23Q3 (19) | 0.57 | -1.75 | -0.63 | 36.9 | -1.28 | -1.05 | 2.53 | 397.65 | -60.96 | 54.97 | 588.72 | 588.72 | 152.82 | 30.27 | 10.05 | 117.79 | 30.54 | 7.26 |
| 23Q2 (18) | 0.58 | 0.55 | -0.95 | 37.38 | 1.11 | 6.25 | -0.85 | 80.77 | -109.58 | 7.98 | 0.0 | -38.04 | 117.31 | -4.14 | -23.58 | 90.23 | -4.72 | -24.04 |
| 23Q1 (17) | 0.58 | 3.47 | -2.25 | 36.97 | 15.24 | 7.66 | -4.42 | 16.92 | -130.57 | 7.98 | 0.0 | -14.78 | 122.37 | -5.71 | -20.81 | 94.70 | -2.51 | -20.84 |
| 22Q4 (16) | 0.56 | -2.78 | -1.86 | 32.08 | -13.97 | 14.29 | -5.32 | -182.1 | -220.91 | 7.98 | 0.0 | -74.32 | 129.78 | -6.54 | -22.36 | 97.14 | -11.55 | -22.01 |
| 22Q3 (15) | 0.58 | -2.08 | -5.3 | 37.29 | 6.0 | 3.27 | 6.48 | -26.94 | -59.35 | 7.98 | -38.04 | -34.58 | 138.86 | -9.54 | -3.7 | 109.82 | -7.54 | -0.07 |
| 22Q2 (14) | 0.59 | -0.76 | -4.7 | 35.18 | 2.45 | 4.33 | 8.87 | -38.66 | -51.95 | 12.88 | 37.55 | 48.07 | 153.50 | -0.66 | 6.72 | 118.78 | -0.71 | 10.08 |
| 22Q1 (13) | 0.59 | 3.88 | -0.74 | 34.34 | 22.34 | 4.03 | 14.46 | 228.64 | -28.13 | 9.37 | -69.87 | -3.81 | 154.52 | -7.56 | 8.88 | 119.63 | -3.95 | 8.84 |
| 21Q4 (12) | 0.57 | -6.19 | 2.43 | 28.07 | -22.27 | 6.69 | 4.40 | -72.4 | -33.53 | 31.08 | 154.77 | 9.88 | 167.15 | 15.92 | 8.7 | 124.55 | 13.33 | 4.68 |
| 21Q3 (11) | 0.61 | -1.46 | 8.52 | 36.11 | 7.09 | 35.6 | 15.94 | -13.65 | -12.56 | 12.20 | 40.23 | -10.11 | 144.20 | 0.26 | -16.38 | 109.90 | 1.85 | -19.43 |
| 21Q2 (10) | 0.62 | 3.37 | 12.43 | 33.72 | 2.15 | 42.22 | 18.46 | -8.25 | 8.65 | 8.70 | -10.65 | -11.18 | 143.83 | 1.35 | -13.56 | 107.90 | -1.83 | -17.61 |
| 21Q1 (9) | 0.60 | 7.19 | 12.16 | 33.01 | 25.47 | 50.8 | 20.12 | 203.93 | 3758.18 | 9.74 | -65.58 | -33.32 | 141.92 | -7.71 | -9.66 | 109.91 | -7.62 | -10.25 |
| 20Q4 (8) | 0.56 | -0.61 | 4.0 | 26.31 | -1.2 | 28.47 | 6.62 | -63.69 | -29.2 | 28.29 | 108.4 | 93.7 | 153.77 | -10.83 | -4.76 | 118.98 | -12.77 | -3.34 |
| 20Q3 (7) | 0.56 | 2.1 | 6.02 | 26.63 | 12.32 | 23.12 | 18.23 | 7.3 | 10.42 | 13.57 | 38.56 | 110.18 | 172.45 | 3.64 | 1.93 | 136.40 | 4.15 | 0.63 |
| 20Q2 (6) | 0.55 | 3.12 | 13.89 | 23.71 | 8.31 | 44.31 | 16.99 | 3189.09 | 87.73 | 9.80 | -32.92 | -32.32 | 166.40 | 5.92 | -14.67 | 130.97 | 6.95 | -16.26 |
| 20Q1 (5) | 0.53 | -0.62 | 12.5 | 21.89 | 6.88 | 28.16 | -0.55 | -105.88 | -110.24 | 14.60 | 0.0 | -36.03 | 157.10 | -2.7 | -22.51 | 122.46 | -0.51 | -23.59 |
| 19Q4 (4) | 0.54 | 1.33 | 0.0 | 20.48 | -5.32 | 0.0 | 9.35 | -43.37 | 0.0 | 14.60 | 126.14 | 0.0 | 161.46 | -4.56 | 0.0 | 123.09 | -9.19 | 0.0 |
| 19Q3 (3) | 0.53 | 9.67 | 0.0 | 21.63 | 31.65 | 0.0 | 16.51 | 82.43 | 0.0 | 6.46 | -55.38 | 0.0 | 169.18 | -13.24 | 0.0 | 135.55 | -13.33 | 0.0 |
| 19Q2 (2) | 0.48 | 1.86 | 0.0 | 16.43 | -3.81 | 0.0 | 9.05 | 68.53 | 0.0 | 14.47 | -36.6 | 0.0 | 195.00 | -3.81 | 0.0 | 156.40 | -2.41 | 0.0 |
| 19Q1 (1) | 0.47 | 0.0 | 0.0 | 17.08 | 0.0 | 0.0 | 5.37 | 0.0 | 0.0 | 22.83 | 0.0 | 0.0 | 202.73 | 0.0 | 0.0 | 160.27 | 0.0 | 0.0 |
