- 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) | 0.42 | -11.07 | 12.87 | -22.61 | 19.49 | -19.83 | 4.07 | -58.26 | 9.42 | 94.47 | 166.62 | 3.99 | 129.72 | 5.06 |
| 2022 (9) | 0.47 | -11.4 | 16.63 | -3.82 | 24.31 | -4.1 | 9.75 | -36.93 | 4.84 | 16.6 | 160.22 | 12.55 | 123.47 | 37.49 |
| 2021 (8) | 0.54 | 13.56 | 17.29 | 32.09 | 25.35 | 11.97 | 15.46 | -14.68 | 4.15 | 64.91 | 142.35 | 5.15 | 89.80 | -14.8 |
| 2020 (7) | 0.47 | -4.88 | 13.09 | -3.54 | 22.64 | -20.17 | 18.12 | 17.13 | 2.52 | -19.9 | 135.38 | -5.21 | 105.40 | -0.96 |
| 2019 (6) | 0.50 | 0.88 | 13.57 | 9.35 | 28.36 | 0.82 | 15.47 | -20.3 | 3.15 | 62.83 | 142.82 | 10.88 | 106.42 | 10.57 |
| 2018 (5) | 0.49 | -3.19 | 12.41 | 1.64 | 28.13 | 2.74 | 19.41 | -35.79 | 1.93 | 109.07 | 128.81 | 16.54 | 96.25 | 12.07 |
| 2017 (4) | 0.51 | 2.67 | 12.21 | 13.69 | 27.38 | 22.18 | 30.23 | 28.75 | 0.92 | -33.19 | 110.53 | 1.29 | 85.88 | -0.43 |
| 2016 (3) | 0.49 | 5.19 | 10.74 | 10.61 | 22.41 | 0.49 | 23.48 | -36.95 | 1.38 | 0.85 | 109.12 | -11.39 | 86.25 | -10.51 |
| 2015 (2) | 0.47 | -1.45 | 9.71 | 8.98 | 22.3 | 22.93 | 37.24 | 7.38 | 1.37 | -4.86 | 123.15 | 5.97 | 96.38 | 6.53 |
| 2014 (1) | 0.48 | 24.56 | 8.91 | 109.65 | 18.14 | 19.42 | 34.68 | -40.49 | 1.44 | 0 | 116.21 | -28.86 | 90.47 | -33.33 |
| 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) | 0.42 | -1.54 | -11.07 | 12.87 | -7.74 | -22.61 | 3.77 | -37.27 | -81.15 | 27.54 | -18.59 | 301.08 | 166.62 | -0.19 | 3.99 | 129.72 | 0.3 | 5.06 |
| 23Q3 (19) | 0.43 | -3.86 | -14.87 | 13.95 | -3.19 | -17.94 | 6.01 | 51.39 | 107.96 | 33.83 | -42.18 | -13.62 | 166.93 | -2.3 | 17.37 | 129.33 | -1.96 | 48.83 |
| 23Q2 (18) | 0.45 | 2.06 | -12.65 | 14.41 | -5.38 | -17.42 | 3.97 | 20.67 | -21.39 | 58.50 | -7.37 | 5.62 | 170.86 | -2.25 | 22.7 | 131.92 | -2.47 | 64.04 |
| 23Q1 (17) | 0.44 | -7.95 | -12.89 | 15.23 | -8.42 | -4.87 | 3.29 | -83.55 | -53.47 | 63.15 | 819.79 | 95.03 | 174.79 | 9.09 | 21.23 | 135.26 | 9.55 | 56.82 |
| 22Q4 (16) | 0.47 | -5.74 | -11.4 | 16.63 | -2.18 | -3.82 | 20.00 | 592.04 | 118.82 | 6.87 | -82.47 | -77.17 | 160.22 | 12.65 | 12.55 | 123.47 | 42.08 | 37.49 |
| 22Q3 (15) | 0.50 | -1.35 | 1.37 | 17.0 | -2.58 | 9.82 | 2.89 | -42.77 | -69.86 | 39.16 | -29.3 | 138.46 | 142.23 | 2.14 | 17.2 | 86.90 | 8.06 | 11.24 |
| 22Q2 (14) | 0.51 | 1.78 | 3.09 | 17.45 | 8.99 | 28.12 | 5.05 | -28.57 | -76.09 | 55.38 | 71.04 | 537.88 | 139.25 | -3.42 | 21.8 | 80.42 | -6.76 | 0.49 |
| 22Q1 (13) | 0.50 | -6.37 | 6.91 | 16.01 | -7.4 | 19.3 | 7.07 | -22.65 | -74.1 | 32.38 | 7.65 | 225.59 | 144.18 | 1.29 | 10.11 | 86.25 | -3.95 | -12.9 |
| 21Q4 (12) | 0.54 | 7.84 | 13.56 | 17.29 | 11.69 | 32.09 | 9.14 | -4.69 | -62.65 | 30.08 | 83.18 | 330.45 | 142.35 | 17.3 | 5.15 | 89.80 | 14.95 | -14.8 |
| 21Q3 (11) | 0.50 | 0.32 | 4.29 | 15.48 | 13.66 | 18.89 | 9.59 | -54.59 | -62.57 | 16.42 | 89.13 | 92.3 | 121.36 | 6.15 | -12.28 | 78.12 | -2.39 | -25.44 |
| 21Q2 (10) | 0.49 | 5.55 | 0.06 | 13.62 | 1.49 | 11.27 | 21.12 | -22.64 | 53.27 | 8.68 | -12.7 | -38.8 | 114.33 | -12.69 | -6.12 | 80.03 | -19.18 | -10.44 |
| 21Q1 (9) | 0.47 | -0.55 | -2.29 | 13.42 | 2.52 | -3.1 | 27.30 | 11.57 | 170.03 | 9.95 | 42.32 | -54.66 | 130.94 | -3.28 | -7.71 | 99.02 | -6.05 | -3.76 |
| 20Q4 (8) | 0.47 | -0.97 | -4.88 | 13.09 | 0.54 | -3.54 | 24.47 | -4.49 | 57.97 | 6.99 | -18.17 | -43.98 | 135.38 | -2.15 | -5.52 | 105.40 | 0.6 | -1.38 |
| 20Q3 (7) | 0.48 | -3.74 | -7.39 | 13.02 | 6.37 | -7.79 | 25.62 | 85.92 | 74.29 | 8.54 | -39.8 | -31.82 | 138.35 | 13.61 | -1.68 | 104.77 | 17.24 | 4.11 |
| 20Q2 (6) | 0.49 | 3.06 | -3.29 | 12.24 | -11.62 | -0.24 | 13.78 | 36.3 | -24.7 | 14.19 | -35.33 | 43.66 | 121.78 | -14.17 | -1.52 | 89.36 | -13.15 | 2.67 |
| 20Q1 (5) | 0.48 | -3.19 | 0.61 | 13.85 | 2.06 | 12.15 | 10.11 | -34.73 | -28.14 | 21.94 | 75.84 | 130.48 | 141.88 | -0.98 | 3.72 | 102.89 | -3.72 | 2.06 |
| 19Q4 (4) | 0.50 | -3.58 | 0.0 | 13.57 | -3.9 | 0.0 | 15.49 | 5.37 | 0.0 | 12.47 | -0.4 | 0.0 | 143.29 | 1.83 | 0.0 | 106.87 | 6.2 | 0.0 |
| 19Q3 (3) | 0.51 | 0.53 | 0.0 | 14.12 | 15.08 | 0.0 | 14.70 | -19.67 | 0.0 | 12.52 | 26.83 | 0.0 | 140.71 | 13.79 | 0.0 | 100.63 | 15.61 | 0.0 |
| 19Q2 (2) | 0.51 | 7.21 | 0.0 | 12.27 | -0.65 | 0.0 | 18.30 | 30.06 | 0.0 | 9.88 | 3.76 | 0.0 | 123.66 | -9.6 | 0.0 | 87.04 | -13.66 | 0.0 |
| 19Q1 (1) | 0.48 | 0.0 | 0.0 | 12.35 | 0.0 | 0.0 | 14.07 | 0.0 | 0.0 | 9.52 | 0.0 | 0.0 | 136.79 | 0.0 | 0.0 | 100.81 | 0.0 | 0.0 |
