- 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) | 0.62 | 2.97 | 82.29 | -2.82 | 126.28 | -15.28 | -1.87 | 0 | 5.24 | 0.0 | 81.72 | -26.28 | 50.81 | -24.08 |
| 2022 (9) | 0.60 | -4.13 | 84.68 | 23.49 | 149.06 | 0.71 | 6.85 | -79.08 | 5.24 | 137.64 | 110.85 | 8.75 | 66.93 | 14.43 |
| 2021 (8) | 0.62 | 25.39 | 68.57 | 78.52 | 148.01 | 25.08 | 32.74 | -0.85 | 2.20 | 30.07 | 101.93 | -22.81 | 58.49 | -33.13 |
| 2020 (7) | 0.50 | 34.83 | 38.41 | 89.03 | 118.33 | 13.92 | 33.02 | 153.42 | 1.69 | 106.31 | 132.05 | -9.57 | 87.47 | -5.42 |
| 2019 (6) | 0.37 | -26.85 | 20.32 | -33.11 | 103.87 | -7.05 | 13.03 | 42.25 | 0.82 | -6.63 | 146.02 | 32.32 | 92.48 | 18.82 |
| 2018 (5) | 0.51 | -16.91 | 30.38 | -6.75 | 111.75 | 7.5 | 9.16 | 369.74 | 0.88 | -94.92 | 110.35 | 9.78 | 77.83 | 10.35 |
| 2017 (4) | 0.61 | -4.12 | 32.58 | -8.43 | 103.95 | 21.08 | 1.95 | -57.52 | 17.29 | 293.46 | 100.52 | 9.12 | 70.53 | 14.22 |
| 2016 (3) | 0.63 | 3.59 | 35.58 | -7.9 | 85.85 | -0.51 | 4.59 | -38.06 | 4.40 | 86.04 | 92.12 | 8.29 | 61.75 | 2.32 |
| 2015 (2) | 0.61 | 5.26 | 38.63 | 33.67 | 86.29 | 17.13 | 7.41 | 34.24 | 2.36 | 2.32 | 85.07 | -12.08 | 60.35 | -16.66 |
| 2014 (1) | 0.58 | -13.35 | 28.9 | -10.39 | 73.67 | 16.18 | 5.52 | -30.13 | 2.31 | 0 | 96.76 | 24.95 | 72.41 | 33.8 |
| 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) | 0.62 | 0.0 | 2.97 | 82.29 | -0.75 | -2.82 | -3.70 | -162.41 | -326.99 | 108.95 | 0.0 | 0.0 | 81.72 | -6.45 | -26.28 | 50.81 | 1.17 | -24.08 |
| 23Q3 (19) | 0.62 | 0.59 | -1.41 | 82.91 | 6.5 | -7.21 | -1.41 | 7.84 | -145.93 | 108.95 | 0.0 | 41.37 | 87.35 | -5.57 | -21.43 | 50.22 | -0.97 | -24.08 |
| 23Q2 (18) | 0.61 | -1.92 | -3.19 | 77.85 | -6.41 | 2.53 | -1.53 | -206.0 | -111.42 | 108.95 | 0.0 | 1159.02 | 92.50 | -12.72 | -3.89 | 50.71 | -17.68 | -4.32 |
| 23Q1 (17) | 0.63 | 4.37 | 2.71 | 83.18 | -1.77 | 13.34 | -0.50 | -130.67 | -102.73 | 108.95 | 0.0 | 1311.78 | 105.98 | -4.39 | 2.66 | 61.60 | -7.96 | 4.32 |
| 22Q4 (16) | 0.60 | -4.25 | -4.13 | 84.68 | -5.23 | 23.49 | 1.63 | -46.91 | -93.61 | 108.95 | 41.37 | 1877.36 | 110.85 | -0.3 | 8.75 | 66.93 | 1.18 | 14.43 |
| 22Q3 (15) | 0.63 | -1.23 | 0.84 | 89.35 | 17.67 | 55.01 | 3.07 | -77.09 | -93.63 | 77.07 | 790.59 | 766.17 | 111.18 | 15.52 | -1.69 | 66.15 | 24.81 | -1.02 |
| 22Q2 (14) | 0.63 | 4.06 | 11.22 | 75.93 | 3.46 | 52.1 | 13.40 | -26.82 | -73.78 | 8.65 | 12.13 | -7.18 | 96.24 | -6.77 | -17.04 | 53.00 | -10.25 | -27.32 |
| 22Q1 (13) | 0.61 | -2.58 | 12.98 | 73.39 | 7.03 | 66.72 | 18.31 | -28.25 | -22.68 | 7.72 | 40.06 | -49.73 | 103.23 | 1.28 | -15.93 | 59.05 | 0.96 | -27.72 |
| 21Q4 (12) | 0.62 | 0.71 | 25.39 | 68.57 | 18.96 | 78.52 | 25.52 | -47.01 | -27.85 | 5.51 | -38.07 | -43.57 | 101.93 | -9.87 | -22.81 | 58.49 | -12.48 | -33.13 |
| 21Q3 (11) | 0.62 | 8.94 | 31.28 | 57.64 | 15.46 | 95.92 | 48.16 | -5.77 | -8.91 | 8.90 | -4.56 | 159.57 | 113.09 | -2.52 | -12.85 | 66.83 | -8.35 | -23.82 |
| 21Q2 (10) | 0.57 | 5.7 | 19.17 | 49.92 | 13.4 | 114.89 | 51.11 | 115.84 | 30.12 | 9.32 | -39.27 | 248.61 | 116.01 | -5.52 | -4.71 | 72.92 | -10.75 | -5.65 |
| 21Q1 (9) | 0.54 | 8.13 | 27.02 | 44.02 | 14.61 | 108.53 | 23.68 | -33.05 | 22.82 | 15.35 | 57.21 | 573.82 | 122.79 | -7.01 | -4.87 | 81.70 | -6.6 | -0.43 |
| 20Q4 (8) | 0.50 | 5.44 | 34.83 | 38.41 | 30.56 | 89.03 | 35.37 | -33.1 | 806.92 | 9.76 | 184.86 | -34.9 | 132.05 | 1.76 | -9.57 | 87.47 | -0.3 | -5.42 |
| 20Q3 (7) | 0.47 | -1.11 | 16.96 | 29.42 | 26.65 | 38.9 | 52.87 | 34.6 | 213.77 | 3.43 | 28.17 | 74.7 | 129.76 | 6.58 | -5.15 | 87.73 | 13.51 | 1.46 |
| 20Q2 (6) | 0.48 | 12.66 | 6.94 | 23.23 | 10.04 | 48.62 | 39.28 | 103.73 | 128.11 | 2.67 | 17.39 | 233.34 | 121.75 | -5.68 | 3.48 | 77.29 | -5.8 | 13.11 |
| 20Q1 (5) | 0.42 | 14.78 | -4.27 | 21.11 | 3.89 | 22.73 | 19.28 | 394.36 | 40.73 | 2.28 | -84.81 | 211.1 | 129.08 | -11.6 | 10.58 | 82.05 | -11.28 | 6.89 |
| 19Q4 (4) | 0.37 | -8.54 | 0.0 | 20.32 | -4.06 | 0.0 | 3.90 | -76.85 | 0.0 | 15.00 | 664.48 | 0.0 | 146.02 | 6.73 | 0.0 | 92.48 | 6.95 | 0.0 |
| 19Q3 (3) | 0.40 | -9.58 | 0.0 | 21.18 | 35.51 | 0.0 | 16.85 | -2.15 | 0.0 | 1.96 | 144.57 | 0.0 | 136.81 | 16.29 | 0.0 | 86.47 | 26.55 | 0.0 |
| 19Q2 (2) | 0.45 | 0.86 | 0.0 | 15.63 | -9.13 | 0.0 | 17.22 | 25.69 | 0.0 | 0.80 | 9.56 | 0.0 | 117.65 | 0.79 | 0.0 | 68.33 | -10.98 | 0.0 |
| 19Q1 (1) | 0.44 | 0.0 | 0.0 | 17.2 | 0.0 | 0.0 | 13.70 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | 116.73 | 0.0 | 0.0 | 76.76 | 0.0 | 0.0 |
