- 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) | 0.31 | 5.88 | 16.98 | -60.85 | 355.36 | -25.71 | 17.48 | -83.55 | 0.33 | 592.24 | 171.94 | 0.1 | 121.72 | 10.7 |
| 2022 (9) | 0.29 | -6.5 | 43.37 | 6.19 | 478.33 | 13.39 | 106.26 | -86.54 | 0.05 | -12.33 | 171.76 | -2.43 | 109.95 | 15.45 |
| 2021 (8) | 0.31 | 23.36 | 40.84 | 72.61 | 421.86 | 2.53 | 789.57 | 1112.48 | 0.05 | -81.82 | 176.03 | 0.27 | 95.24 | -3.38 |
| 2020 (7) | 0.25 | -11.88 | 23.66 | -48.62 | 411.46 | 14.83 | 65.12 | 15.98 | 0.30 | 5.19 | 175.55 | 6.76 | 98.57 | -6.36 |
| 2019 (6) | 0.29 | 34.19 | 46.05 | 460400.0 | 358.32 | 16.52 | 56.15 | -78.93 | 0.28 | 0 | 164.43 | -18.47 | 105.26 | -16.71 |
| 2018 (5) | 0.21 | -19.12 | 0.01 | -99.95 | 307.52 | -36.93 | 266.54 | 207.07 | 0.00 | 0 | 201.68 | 14.64 | 126.38 | 6.44 |
| 2017 (4) | 0.26 | -15.13 | 21.48 | 85.81 | 487.61 | 0.87 | 86.80 | -51.3 | 0.00 | 0 | 175.93 | 2.5 | 118.73 | -4.4 |
| 2016 (3) | 0.31 | 20.86 | 11.56 | 58.14 | 483.42 | -3.42 | 178.24 | 179.2 | 0.00 | 0 | 171.64 | -13.91 | 124.20 | -10.48 |
| 2015 (2) | 0.26 | -22.82 | 7.31 | -79.66 | 500.55 | 19.01 | 63.84 | 157.42 | 0.00 | 0 | 199.37 | 19.38 | 138.74 | 26.01 |
| 2014 (1) | 0.33 | 8.36 | 35.94 | 69.93 | 420.6 | 253.53 | 24.80 | -72.85 | 0.00 | 0 | 167.00 | -4.63 | 110.10 | 0.94 |
| 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) | 0.31 | 6.47 | 5.88 | 16.98 | -5.14 | -60.85 | 27.09 | -43.34 | 212.97 | 1.96 | 94.71 | 3197.5 | 171.94 | -3.68 | 0.1 | 121.72 | 9.1 | 10.7 |
| 23Q3 (19) | 0.29 | -5.95 | -14.87 | 17.9 | -52.0 | -65.98 | 47.81 | 166.8 | -84.4 | 1.01 | 3.86 | 1593.53 | 178.51 | 4.37 | 6.05 | 111.57 | 4.26 | 17.17 |
| 23Q2 (18) | 0.31 | -2.19 | -17.32 | 37.29 | -12.38 | -55.83 | 17.92 | 253.45 | -44.31 | 0.97 | -59.76 | -11.65 | 171.03 | 7.46 | 15.67 | 107.01 | 2.16 | 30.29 |
| 23Q1 (17) | 0.31 | 8.12 | -7.99 | 42.56 | -1.87 | -24.31 | 5.07 | 121.14 | -94.05 | 2.41 | 3951.87 | 100.16 | 159.15 | -7.34 | 0.56 | 104.75 | -4.73 | 17.04 |
| 22Q4 (16) | 0.29 | -14.4 | -6.5 | 43.37 | -17.58 | 6.19 | -23.98 | -107.83 | -118.97 | 0.06 | 0.0 | -95.02 | 171.76 | 2.04 | -2.43 | 109.95 | 15.47 | 15.45 |
| 22Q3 (15) | 0.34 | -8.66 | 12.04 | 52.62 | -37.68 | 91.42 | 306.44 | 852.27 | -93.29 | 0.06 | -94.58 | -34.18 | 168.32 | 13.84 | -10.15 | 95.22 | 15.94 | -8.67 |
| 22Q2 (14) | 0.37 | 8.84 | 34.07 | 84.43 | 50.15 | 98.33 | 32.18 | -62.25 | -91.57 | 1.10 | -8.83 | 327.26 | 147.86 | -6.57 | -14.96 | 82.13 | -8.23 | -26.53 |
| 22Q1 (13) | 0.34 | 9.87 | 15.44 | 56.23 | 37.68 | 32.59 | 85.25 | -32.58 | -19.79 | 1.20 | 0.84 | 6.17 | 158.26 | -10.09 | 1.89 | 89.50 | -6.03 | -5.99 |
| 21Q4 (12) | 0.31 | 2.57 | 23.36 | 40.84 | 48.56 | 72.61 | 126.44 | -97.23 | 20.56 | 1.19 | 1221.23 | 25.93 | 176.03 | -6.04 | 0.27 | 95.24 | -8.65 | -3.38 |
| 21Q3 (11) | 0.30 | 9.3 | 17.07 | 27.49 | -35.42 | -30.03 | 4567.14 | 1096.31 | 3169.48 | 0.09 | -64.83 | -90.5 | 187.34 | 7.74 | 9.02 | 104.26 | -6.74 | 7.41 |
| 21Q2 (10) | 0.28 | -6.28 | -6.44 | 42.57 | 0.38 | 57.96 | 381.77 | 259.18 | 514.17 | 0.26 | -77.35 | -80.68 | 173.88 | 11.94 | 10.28 | 111.79 | 17.43 | 23.12 |
| 21Q1 (9) | 0.30 | 17.41 | 3.46 | 42.41 | 79.25 | 6.4 | 106.29 | 1.34 | 322.46 | 1.13 | 19.62 | -28.18 | 155.33 | -11.52 | -4.26 | 95.20 | -3.42 | -8.8 |
| 20Q4 (8) | 0.25 | -2.66 | -11.88 | 23.66 | -39.78 | -48.62 | 104.88 | -24.92 | 13.36 | 0.95 | -0.34 | 14.35 | 175.55 | 2.16 | 6.76 | 98.57 | 1.55 | -6.36 |
| 20Q3 (7) | 0.26 | -12.65 | 5.03 | 39.29 | 45.79 | 102.84 | 139.69 | 124.73 | 156.17 | 0.95 | -28.47 | 0 | 171.84 | 8.99 | 0.34 | 97.07 | 6.91 | -6.66 |
| 20Q2 (6) | 0.30 | 3.64 | 12.14 | 26.95 | -32.39 | 39.06 | 62.16 | 147.06 | 36.8 | 1.33 | -15.77 | 0 | 157.67 | -2.82 | -1.36 | 90.80 | -13.02 | -10.66 |
| 20Q1 (5) | 0.29 | 0.0 | 21.64 | 39.86 | -13.44 | 150.85 | 25.16 | -72.81 | -23.9 | 1.58 | 90.44 | 0 | 162.24 | -1.33 | -13.31 | 104.39 | -0.83 | -5.39 |
| 19Q4 (4) | 0.29 | 16.02 | 0.0 | 46.05 | 137.74 | 0.0 | 92.52 | 69.67 | 0.0 | 0.83 | 0 | 0.0 | 164.43 | -3.98 | 0.0 | 105.26 | 1.21 | 0.0 |
| 19Q3 (3) | 0.25 | -6.73 | 0.0 | 19.37 | -0.05 | 0.0 | 54.53 | 20.0 | 0.0 | 0.00 | 0 | 0.0 | 171.25 | 7.14 | 0.0 | 104.00 | 2.33 | 0.0 |
| 19Q2 (2) | 0.26 | 12.41 | 0.0 | 19.38 | 21.96 | 0.0 | 45.44 | 37.45 | 0.0 | 0.00 | 0 | 0.0 | 159.84 | -14.59 | 0.0 | 101.63 | -7.89 | 0.0 |
| 19Q1 (1) | 0.24 | 0.0 | 0.0 | 15.89 | 0.0 | 0.0 | 33.06 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 187.14 | 0.0 | 0.0 | 110.34 | 0.0 | 0.0 |
