- 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) | 0.74 | -0.15 | 20.18 | 1.71 | 29.76 | 7.13 | 1.72 | -21.82 | 69.93 | 0.0 | 52.67 | 4.5 | 40.85 | 0.74 |
| 2022 (9) | 0.74 | 0.95 | 19.84 | 34.78 | 27.78 | -1.45 | 2.20 | -72.05 | 69.93 | 2825.38 | 50.40 | -42.8 | 40.55 | -47.68 |
| 2021 (8) | 0.73 | 3.47 | 14.72 | 26.14 | 28.19 | 3.22 | 7.87 | -3.44 | 2.39 | 80.86 | 88.11 | 63.96 | 77.51 | 80.13 |
| 2020 (7) | 0.71 | 2.56 | 11.67 | 1435.53 | 27.31 | -16.02 | 8.15 | -25.23 | 1.32 | 0 | 53.74 | -8.11 | 43.03 | -7.14 |
| 2019 (6) | 0.69 | -0.26 | 0.76 | -84.13 | 32.52 | 4.63 | 10.90 | -89.52 | 0.00 | 0 | 58.48 | -25.41 | 46.34 | -29.33 |
| 2018 (5) | 0.69 | -3.15 | 4.79 | 19.75 | 31.08 | 34.31 | 103.98 | 31.19 | 0.76 | -65.53 | 78.40 | 65.4 | 65.57 | 84.34 |
| 2017 (4) | 0.71 | 12.17 | 4.0 | 263.64 | 23.14 | 26.1 | 79.26 | -98.22 | 2.20 | 443.46 | 47.40 | -12.06 | 35.57 | -10.61 |
| 2016 (3) | 0.63 | 16.98 | 1.1 | 0 | 18.35 | 5.64 | 4460.35 | -99.03 | 0.40 | 0 | 53.90 | -49.48 | 39.79 | -56.02 |
| 2015 (2) | 0.54 | -23.83 | 0 | 0 | 17.37 | 10.99 | 458324.00 | 27907.04 | 0.00 | 0 | 106.69 | 46.09 | 90.47 | 54.94 |
| 2014 (1) | 0.71 | -8.03 | 0 | 0 | 15.65 | 1.43 | 1636.46 | -98.8 | 0.00 | 0 | 73.03 | 24.88 | 58.39 | 23.84 |
| 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) | 0.74 | 0.81 | -0.15 | 20.18 | -0.25 | 1.71 | 0.53 | 136.3 | 217.78 | 21.06 | 0.0 | -14.87 | 52.67 | -1.55 | 4.5 | 40.85 | -1.28 | 0.74 |
| 23Q3 (19) | 0.73 | 0.21 | -0.22 | 20.23 | 4.06 | 110.51 | -1.46 | -130.93 | -233.94 | 21.06 | 0.0 | -14.87 | 53.50 | 1.67 | -24.15 | 41.38 | 0.17 | -25.66 |
| 23Q2 (18) | 0.73 | -1.23 | -0.1 | 19.44 | -1.62 | 117.94 | 4.72 | 52.26 | -13.55 | 21.06 | -89.34 | -14.87 | 52.62 | 1.45 | -29.02 | 41.31 | -0.48 | -30.5 |
| 23Q1 (17) | 0.74 | 0.08 | 0.41 | 19.76 | -0.4 | 150.44 | 3.10 | 788.89 | -32.61 | 197.60 | 698.61 | 132.77 | 51.87 | 2.92 | -33.66 | 41.51 | 2.37 | -36.19 |
| 22Q4 (16) | 0.74 | 0.74 | 0.95 | 19.84 | 106.45 | 34.78 | -0.45 | -141.28 | -104.63 | 24.74 | 0.0 | 229.67 | 50.40 | -28.54 | -42.8 | 40.55 | -27.15 | -47.68 |
| 22Q3 (15) | 0.73 | 0.33 | 2.15 | 9.61 | 7.74 | -42.46 | 1.09 | -80.04 | -77.71 | 24.74 | 0.0 | 43.9 | 70.53 | -4.86 | 20.13 | 55.66 | -6.36 | 15.62 |
| 22Q2 (14) | 0.73 | -0.74 | 2.45 | 8.92 | 13.05 | -34.7 | 5.46 | 18.7 | -34.77 | 24.74 | -70.85 | 329.5 | 74.13 | -5.19 | 31.16 | 59.44 | -8.62 | 30.58 |
| 22Q1 (13) | 0.73 | 0.62 | 4.47 | 7.89 | -46.4 | -37.33 | 4.60 | -52.63 | -45.24 | 84.89 | 1031.04 | 1314.81 | 78.19 | -11.26 | 39.2 | 65.05 | -16.08 | 43.16 |
| 21Q4 (12) | 0.73 | 1.94 | 3.47 | 14.72 | -11.86 | 26.14 | 9.71 | 98.57 | -31.13 | 7.51 | -56.35 | 197.13 | 88.11 | 50.08 | 63.96 | 77.51 | 61.01 | 80.13 |
| 21Q3 (11) | 0.72 | 0.62 | 0.56 | 16.7 | 22.25 | 57.55 | 4.89 | -41.58 | -53.56 | 17.19 | 198.47 | 506.03 | 58.71 | 3.87 | 18.58 | 48.14 | 5.76 | 25.23 |
| 21Q2 (10) | 0.71 | 1.22 | -0.96 | 13.66 | 8.5 | 63.59 | 8.37 | -0.36 | 5.95 | 5.76 | -3.99 | 1287.85 | 56.52 | 0.62 | 39.14 | 45.52 | 0.18 | 47.27 |
| 21Q1 (9) | 0.70 | -0.34 | 3.0 | 12.59 | 7.88 | 54.67 | 8.40 | -40.43 | 21100.0 | 6.00 | 137.54 | 0 | 56.17 | 4.52 | 31.95 | 45.44 | 5.6 | 39.47 |
| 20Q4 (8) | 0.71 | -0.93 | 2.56 | 11.67 | 10.09 | 1435.53 | 14.10 | 33.9 | 31.16 | 2.53 | -10.97 | 0 | 53.74 | 8.54 | -8.11 | 43.03 | 11.94 | -7.14 |
| 20Q3 (7) | 0.71 | -0.9 | -0.66 | 10.6 | 26.95 | 255.7 | 10.53 | 33.29 | 9.35 | 2.84 | 583.51 | 0 | 49.51 | 21.89 | -14.51 | 38.44 | 24.36 | -17.26 |
| 20Q2 (6) | 0.72 | 5.28 | -0.88 | 8.35 | 2.58 | 943.75 | 7.90 | 19850.0 | -45.1 | 0.42 | 0 | 0 | 40.62 | -4.58 | -28.62 | 30.91 | -5.13 | -33.98 |
| 20Q1 (5) | 0.68 | -0.77 | -5.08 | 8.14 | 971.05 | 69.94 | -0.04 | -100.37 | -100.47 | 0.00 | 0 | -100.0 | 42.57 | -27.21 | -38.05 | 32.58 | -29.69 | -44.14 |
| 19Q4 (4) | 0.69 | -4.03 | 0.0 | 0.76 | -74.5 | 0.0 | 10.75 | 11.63 | 0.0 | 0.00 | 0 | 0.0 | 58.48 | 0.98 | 0.0 | 46.34 | -0.26 | 0.0 |
| 19Q3 (3) | 0.72 | -1.13 | 0.0 | 2.98 | 272.5 | 0.0 | 9.63 | -33.08 | 0.0 | 0.00 | 0 | 0.0 | 57.91 | 1.76 | 0.0 | 46.46 | -0.77 | 0.0 |
| 19Q2 (2) | 0.72 | 0.82 | 0.0 | 0.8 | -83.3 | 0.0 | 14.39 | 67.72 | 0.0 | 0.00 | -100.0 | 0.0 | 56.91 | -17.19 | 0.0 | 46.82 | -19.72 | 0.0 |
| 19Q1 (1) | 0.72 | 0.0 | 0.0 | 4.79 | 0.0 | 0.0 | 8.58 | 0.0 | 0.0 | 5.80 | 0.0 | 0.0 | 68.72 | 0.0 | 0.0 | 58.32 | 0.0 | 0.0 |
