- 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) | 0.33 | -3.18 | 9.24 | -0.32 | 29.36 | -10.13 | 14.34 | -58.77 | 0.23 | 193.55 | 252.64 | 7.28 | 155.70 | 11.89 |
| 2022 (9) | 0.35 | 3.82 | 9.27 | 10.1 | 32.67 | 37.33 | 34.78 | -25.03 | 0.08 | -83.06 | 235.49 | -7.99 | 139.16 | 0.4 |
| 2021 (8) | 0.33 | 2.68 | 8.42 | 17.6 | 23.79 | -9.61 | 46.39 | 22.37 | 0.45 | -19.82 | 255.93 | -6.42 | 138.61 | -13.85 |
| 2020 (7) | 0.32 | -12.02 | 7.16 | -30.35 | 26.32 | -9.21 | 37.91 | 116.75 | 0.57 | -0.29 | 273.49 | 27.61 | 160.89 | 32.79 |
| 2019 (6) | 0.37 | -4.31 | 10.28 | -5.34 | 28.99 | -13.2 | 17.49 | -31.22 | 0.57 | -12.53 | 214.32 | -3.79 | 121.16 | -10.85 |
| 2018 (5) | 0.39 | -2.88 | 10.86 | 11.38 | 33.4 | 16.58 | 25.43 | -5.95 | 0.65 | 2.43 | 222.77 | 13.3 | 135.91 | 39.39 |
| 2017 (4) | 0.40 | 10.85 | 9.75 | 25.0 | 28.65 | 9.77 | 27.04 | -53.4 | 0.63 | 0 | 196.62 | -5.18 | 97.50 | -28.63 |
| 2016 (3) | 0.36 | -7.38 | 7.8 | -10.65 | 26.1 | -7.61 | 58.03 | 57.86 | 0.00 | 0 | 207.37 | 11.47 | 136.62 | 12.15 |
| 2015 (2) | 0.39 | -7.37 | 8.73 | 2.83 | 28.25 | -4.88 | 36.76 | 66.18 | 0.00 | 0 | 186.04 | 21.91 | 121.82 | 62.43 |
| 2014 (1) | 0.42 | -10.09 | 8.49 | -10.82 | 29.7 | 21.92 | 22.12 | 50.89 | 0.00 | 0 | 152.60 | 13.0 | 75.00 | 32.3 |
| 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) | 0.33 | -2.22 | -3.18 | 9.24 | -6.19 | -0.32 | 13.43 | 5.33 | -58.3 | 0.83 | -18.56 | 292.47 | 252.64 | 3.0 | 7.28 | 155.70 | 6.34 | 11.89 |
| 23Q3 (19) | 0.34 | -7.39 | -1.07 | 9.85 | 15.75 | 2.93 | 12.75 | -33.97 | -63.73 | 1.02 | -23.78 | 181.4 | 245.29 | 7.57 | 5.41 | 146.42 | 9.59 | 12.31 |
| 23Q2 (18) | 0.37 | 12.76 | 1.51 | 8.51 | -3.08 | 0.95 | 19.31 | 49.0 | -58.08 | 1.34 | 10.75 | 158.17 | 228.02 | -13.57 | 4.99 | 133.61 | -10.77 | 15.74 |
| 23Q1 (17) | 0.33 | -5.18 | 0.68 | 8.78 | -5.29 | 5.91 | 12.96 | -59.76 | -48.39 | 1.21 | 470.87 | -60.33 | 263.82 | 12.03 | 1.46 | 149.73 | 7.6 | 9.28 |
| 22Q4 (16) | 0.35 | -0.09 | 3.82 | 9.27 | -3.13 | 10.1 | 32.21 | -8.36 | 52.15 | 0.21 | -41.61 | -94.29 | 235.49 | 1.19 | -7.99 | 139.16 | 6.74 | 0.4 |
| 22Q3 (15) | 0.35 | -4.97 | 3.19 | 9.57 | 13.52 | 7.29 | 35.15 | -23.69 | 37.74 | 0.36 | -30.07 | -90.44 | 232.71 | 7.15 | -9.78 | 130.37 | 12.93 | -8.81 |
| 22Q2 (14) | 0.36 | 11.83 | 17.2 | 8.43 | 1.69 | 17.41 | 46.06 | 83.43 | -36.58 | 0.52 | -82.98 | -63.49 | 217.19 | -16.47 | -25.01 | 115.44 | -15.74 | -30.54 |
| 22Q1 (13) | 0.33 | -2.22 | 0.99 | 8.29 | -1.54 | 4.02 | 25.11 | 18.61 | -64.95 | 3.06 | -17.83 | 63.19 | 260.02 | 1.6 | -6.93 | 137.01 | -1.15 | -17.14 |
| 21Q4 (12) | 0.33 | -0.69 | 2.68 | 8.42 | -5.61 | 17.6 | 21.17 | -17.05 | -36.02 | 3.72 | -2.28 | -2.36 | 255.93 | -0.78 | -6.42 | 138.61 | -3.05 | -13.85 |
| 21Q3 (11) | 0.34 | 7.92 | 2.01 | 8.92 | 24.23 | 6.32 | 25.52 | -64.86 | -78.07 | 3.81 | 167.2 | 180.13 | 257.95 | -10.93 | -8.02 | 142.97 | -13.97 | -13.85 |
| 21Q2 (10) | 0.31 | -3.63 | -22.61 | 7.18 | -9.91 | -32.14 | 72.63 | 1.37 | 128.83 | 1.42 | -23.93 | -50.61 | 289.61 | 3.66 | 37.26 | 166.19 | 0.5 | 48.42 |
| 21Q1 (9) | 0.32 | -0.59 | -14.58 | 7.97 | 11.31 | -27.28 | 71.65 | 116.53 | 2486.64 | 1.87 | -50.84 | -84.45 | 279.38 | 2.15 | 21.59 | 165.36 | 2.78 | 37.89 |
| 20Q4 (8) | 0.32 | -1.34 | -10.79 | 7.16 | -14.66 | -30.35 | 33.09 | -71.56 | 59.55 | 3.81 | 180.35 | 98.22 | 273.49 | -2.47 | 27.61 | 160.89 | -3.05 | 32.79 |
| 20Q3 (7) | 0.33 | -18.12 | -17.28 | 8.39 | -20.7 | -32.66 | 116.35 | 266.57 | 595.46 | 1.36 | -52.89 | -52.72 | 280.43 | 32.91 | 41.52 | 165.95 | 48.21 | 54.76 |
| 20Q2 (6) | 0.40 | 6.36 | -1.79 | 10.58 | -3.47 | 0.76 | 31.74 | 1045.85 | 53.04 | 2.88 | -76.06 | 26.94 | 211.00 | -8.17 | 4.33 | 111.97 | -6.63 | -2.9 |
| 20Q1 (5) | 0.38 | 3.83 | 3.12 | 10.96 | 6.61 | 3.59 | 2.77 | -86.64 | -76.58 | 12.04 | 526.82 | 151.12 | 229.78 | 7.21 | -3.08 | 119.92 | -1.02 | -12.75 |
| 19Q4 (4) | 0.36 | -8.51 | 0.0 | 10.28 | -17.5 | 0.0 | 20.74 | 23.97 | 0.0 | 1.92 | -33.13 | 0.0 | 214.32 | 8.16 | 0.0 | 121.16 | 12.99 | 0.0 |
| 19Q3 (3) | 0.40 | -2.79 | 0.0 | 12.46 | 18.67 | 0.0 | 16.73 | -19.33 | 0.0 | 2.87 | 26.48 | 0.0 | 198.16 | -2.02 | 0.0 | 107.23 | -7.01 | 0.0 |
| 19Q2 (2) | 0.41 | 11.67 | 0.0 | 10.5 | -0.76 | 0.0 | 20.74 | 75.32 | 0.0 | 2.27 | -52.63 | 0.0 | 202.25 | -14.69 | 0.0 | 115.31 | -16.11 | 0.0 |
| 19Q1 (1) | 0.37 | 0.0 | 0.0 | 10.58 | 0.0 | 0.0 | 11.83 | 0.0 | 0.0 | 4.80 | 0.0 | 0.0 | 237.07 | 0.0 | 0.0 | 137.45 | 0.0 | 0.0 |
