- 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) | 0.45 | -4.84 | 8.7 | -13.78 | 20.14 | -20.27 | 4.40 | -53.59 | 10.74 | 98.87 | 321.37 | 8.32 | 165.26 | 23.16 |
| 2022 (9) | 0.48 | 0.61 | 10.09 | 8.38 | 25.26 | -13.99 | 9.48 | -66.91 | 5.40 | 190.96 | 296.68 | 19.35 | 134.18 | -1.07 |
| 2021 (8) | 0.47 | 1.05 | 9.31 | 11.1 | 29.37 | 23.04 | 28.65 | 50.0 | 1.86 | -33.29 | 248.59 | -3.14 | 135.63 | -9.83 |
| 2020 (7) | 0.47 | -12.5 | 8.38 | -17.11 | 23.87 | -0.08 | 19.10 | 85.08 | 2.78 | -45.73 | 256.64 | 25.13 | 150.41 | 38.86 |
| 2019 (6) | 0.53 | -0.61 | 10.11 | 0.4 | 23.89 | -9.92 | 10.32 | -46.36 | 5.13 | 85.61 | 205.10 | -0.29 | 108.32 | 7.58 |
| 2018 (5) | 0.54 | 2.17 | 10.07 | 7.01 | 26.52 | 2.95 | 19.24 | -8.21 | 2.76 | -3.0 | 205.69 | -11.3 | 100.69 | -24.91 |
| 2017 (4) | 0.53 | -4.1 | 9.41 | -4.66 | 25.76 | 12.0 | 20.96 | 22.5 | 2.85 | -20.96 | 231.90 | -2.08 | 134.10 | -5.79 |
| 2016 (3) | 0.55 | -2.97 | 9.87 | 1.13 | 23.0 | 2.77 | 17.11 | 129.05 | 3.60 | -52.42 | 236.82 | 2.51 | 142.34 | 20.04 |
| 2015 (2) | 0.57 | -5.53 | 9.76 | -10.21 | 22.38 | -17.42 | 7.47 | -29.4 | 7.57 | 71.82 | 231.02 | 10.3 | 118.58 | 1.67 |
| 2014 (1) | 0.60 | -7.15 | 10.87 | -16.13 | 27.1 | 3.44 | 10.58 | 34.09 | 4.41 | 0 | 209.44 | 20.07 | 116.63 | 18.02 |
| 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) | 0.45 | -0.9 | -4.84 | 8.7 | -2.47 | -13.78 | 4.94 | -17.39 | -47.89 | 32.93 | 10.65 | 95.16 | 321.37 | -0.21 | 8.32 | 165.26 | 4.44 | 23.16 |
| 23Q3 (19) | 0.46 | -5.94 | -8.76 | 8.92 | -5.41 | -19.78 | 5.98 | 54.92 | 1228.89 | 29.76 | -52.19 | 69.78 | 322.04 | 19.68 | 23.66 | 158.24 | 27.76 | 40.7 |
| 23Q2 (18) | 0.49 | 5.82 | -9.11 | 9.43 | 2.39 | -13.96 | 3.86 | 39.35 | -72.55 | 62.25 | -21.86 | 255.08 | 269.08 | -8.67 | 17.3 | 123.86 | -14.96 | -1.42 |
| 23Q1 (17) | 0.46 | -3.54 | -2.03 | 9.21 | -8.72 | -7.72 | 2.77 | -70.78 | -84.46 | 79.67 | 372.1 | 558.12 | 294.64 | -0.69 | 12.74 | 145.65 | 8.55 | -2.18 |
| 22Q4 (16) | 0.48 | -4.98 | 0.61 | 10.09 | -9.26 | 8.38 | 9.48 | 2006.67 | -56.51 | 16.88 | -3.74 | 73.37 | 296.68 | 13.92 | 19.35 | 134.18 | 19.3 | -1.07 |
| 22Q3 (15) | 0.50 | -6.3 | 3.95 | 11.12 | 1.46 | 13.24 | 0.45 | -96.8 | -98.7 | 17.53 | 0.0 | 217.6 | 260.42 | 13.52 | 11.44 | 112.47 | -10.48 | -23.33 |
| 22Q2 (14) | 0.53 | 14.06 | 11.89 | 10.96 | 9.82 | 10.37 | 14.06 | -21.14 | -61.0 | 17.53 | 44.82 | 167.43 | 229.40 | -12.22 | -10.29 | 125.64 | -15.62 | -21.3 |
| 22Q1 (13) | 0.47 | -0.93 | -1.14 | 9.98 | 7.2 | 6.17 | 17.83 | -18.21 | -19.54 | 12.11 | 24.37 | 17.32 | 261.34 | 5.13 | 2.33 | 148.89 | 9.78 | -3.1 |
| 21Q4 (12) | 0.47 | -1.83 | 1.05 | 9.31 | -5.19 | 11.1 | 21.80 | -36.98 | 14.38 | 9.73 | 76.33 | -14.78 | 248.59 | 6.38 | -3.14 | 135.63 | -7.55 | -9.83 |
| 21Q3 (11) | 0.48 | 0.86 | -4.16 | 9.82 | -1.11 | 11.21 | 34.59 | -4.05 | 35.22 | 5.52 | -15.8 | -40.42 | 233.68 | -8.61 | -2.35 | 146.70 | -8.11 | 5.43 |
| 21Q2 (10) | 0.48 | 0.78 | -11.45 | 9.93 | 5.64 | -0.9 | 36.05 | 62.68 | 97.75 | 6.56 | -36.47 | -61.65 | 255.70 | 0.13 | 15.8 | 159.65 | 3.9 | 25.46 |
| 21Q1 (9) | 0.47 | 1.26 | -9.54 | 9.4 | 12.17 | -2.19 | 22.16 | 16.26 | 54.1 | 10.32 | -9.66 | -32.53 | 255.38 | -0.49 | 14.22 | 153.65 | 2.15 | 19.34 |
| 20Q4 (8) | 0.47 | -6.89 | -12.5 | 8.38 | -5.1 | -17.11 | 19.06 | -25.49 | 53.96 | 11.42 | 23.28 | -20.26 | 256.64 | 7.25 | 25.13 | 150.41 | 8.09 | 38.86 |
| 20Q3 (7) | 0.50 | -6.81 | -6.34 | 8.83 | -11.88 | -9.44 | 25.58 | 40.32 | 656.8 | 9.26 | -45.8 | -93.5 | 239.30 | 8.37 | 3.51 | 139.15 | 9.35 | 26.16 |
| 20Q2 (6) | 0.54 | 2.96 | -2.3 | 10.02 | 4.27 | 8.09 | 18.23 | 26.77 | 41.1 | 17.09 | 11.77 | 6.07 | 220.81 | -1.24 | 22.23 | 127.25 | -1.17 | 40.28 |
| 20Q1 (5) | 0.52 | -2.06 | 0.35 | 9.61 | -4.95 | -2.04 | 14.38 | 16.16 | 13.59 | 15.29 | 6.78 | 0.88 | 223.59 | 9.02 | 5.85 | 128.75 | 18.86 | 25.93 |
| 19Q4 (4) | 0.53 | -0.34 | 0.0 | 10.11 | 3.69 | 0.0 | 12.38 | 266.27 | 0.0 | 14.32 | -89.95 | 0.0 | 205.10 | -11.28 | 0.0 | 108.32 | -1.8 | 0.0 |
| 19Q3 (3) | 0.54 | -2.79 | 0.0 | 9.75 | 5.18 | 0.0 | 3.38 | -73.84 | 0.0 | 142.50 | 784.25 | 0.0 | 231.18 | 27.97 | 0.0 | 110.30 | 21.6 | 0.0 |
| 19Q2 (2) | 0.55 | 5.75 | 0.0 | 9.27 | -5.5 | 0.0 | 12.92 | 2.05 | 0.0 | 16.12 | 6.29 | 0.0 | 180.65 | -14.48 | 0.0 | 90.71 | -11.28 | 0.0 |
| 19Q1 (1) | 0.52 | 0.0 | 0.0 | 9.81 | 0.0 | 0.0 | 12.66 | 0.0 | 0.0 | 15.16 | 0.0 | 0.0 | 211.23 | 0.0 | 0.0 | 102.24 | 0.0 | 0.0 |
