- 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) | 0.66 | 9.74 | 5.27 | 85.56 | 20.62 | 12.37 | 51.60 | -44.74 | 0.31 | -45.96 | 149.50 | -19.37 | 116.09 | -20.98 |
| 2022 (9) | 0.60 | 16.5 | 2.84 | 195.83 | 18.35 | 11.21 | 93.37 | -60.46 | 0.57 | 207.09 | 185.41 | -0.41 | 146.92 | -11.41 |
| 2021 (8) | 0.52 | 22.3 | 0.96 | 68.42 | 16.5 | 60.35 | 236.14 | 48.32 | 0.18 | 41.83 | 186.18 | -22.93 | 165.85 | -27.76 |
| 2020 (7) | 0.42 | 5.53 | 0.57 | -17.39 | 10.29 | -0.77 | 159.21 | -57.09 | 0.13 | -34.53 | 241.57 | -17.47 | 229.59 | -18.73 |
| 2019 (6) | 0.40 | 55.8 | 0.69 | 2200.0 | 10.37 | 24.94 | 371.05 | 60.66 | 0.20 | 0 | 292.71 | -16.44 | 282.49 | -15.67 |
| 2018 (5) | 0.26 | -48.89 | 0.03 | -90.91 | 8.3 | 70.43 | 230.96 | 0 | 0.00 | 0 | 350.28 | 27.67 | 334.99 | 24.85 |
| 2017 (4) | 0.50 | 1.92 | 0.33 | -26.67 | 4.87 | 46.69 | -0.87 | 0 | 0.00 | 0 | 274.37 | -16.31 | 268.32 | -16.5 |
| 2016 (3) | 0.49 | 106.47 | 0.45 | 0 | 3.32 | 36.63 | -47.59 | 0 | 0.00 | 0 | 327.86 | -3.29 | 321.36 | -1.27 |
| 2015 (2) | 0.24 | 50.03 | 0 | 0 | 2.43 | -7.6 | -1319.28 | 0 | 0.00 | 0 | 339.03 | -39.2 | 325.49 | -41.63 |
| 2014 (1) | 0.16 | 12.54 | 0 | 0 | 2.63 | -14.05 | 41.66 | 0 | 0.00 | 0 | 557.66 | -14.33 | 557.66 | -13.85 |
| 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) | 0.66 | 2.84 | 9.74 | 5.27 | 16.59 | 85.56 | 45.72 | -16.42 | -34.8 | 0.98 | -40.65 | -51.43 | 149.50 | -7.31 | -19.37 | 116.09 | -3.11 | -20.98 |
| 23Q3 (19) | 0.64 | 4.56 | 13.1 | 4.52 | 43.04 | 91.53 | 54.70 | 16.04 | -34.78 | 1.65 | -10.07 | -38.9 | 161.29 | -3.98 | -21.52 | 119.82 | -6.93 | -19.84 |
| 23Q2 (18) | 0.62 | 5.68 | 19.28 | 3.16 | 22.96 | 152.8 | 47.14 | -24.61 | -66.2 | 1.83 | 15.19 | 93.81 | 167.98 | -8.69 | -14.08 | 128.74 | -8.44 | -13.78 |
| 23Q1 (17) | 0.58 | -3.43 | 4.99 | 2.57 | -9.51 | 100.78 | 62.53 | -10.82 | -40.14 | 1.59 | -21.0 | 13.68 | 183.96 | -0.78 | 2.19 | 140.61 | -4.29 | -6.6 |
| 22Q4 (16) | 0.60 | 5.99 | 16.5 | 2.84 | 20.34 | 195.83 | 70.12 | -16.39 | -58.25 | 2.01 | -25.34 | 197.79 | 185.41 | -9.78 | -0.41 | 146.92 | -1.71 | -11.41 |
| 22Q3 (15) | 0.57 | 10.28 | 23.37 | 2.36 | 88.8 | 112.61 | 83.87 | -39.87 | -70.4 | 2.70 | 185.23 | 223.77 | 205.52 | 5.13 | -11.56 | 149.47 | 0.11 | -30.18 |
| 22Q2 (14) | 0.52 | -6.99 | 20.4 | 1.25 | -2.34 | 204.88 | 139.47 | 33.52 | -59.59 | 0.95 | -32.43 | 818.92 | 195.50 | 8.6 | -12.64 | 149.31 | -0.82 | -26.63 |
| 22Q1 (13) | 0.56 | 7.16 | 26.41 | 1.28 | 33.33 | 161.22 | 104.46 | -37.8 | -51.07 | 1.40 | 106.96 | 338.67 | 180.02 | -3.31 | -20.47 | 150.54 | -9.23 | -28.9 |
| 21Q4 (12) | 0.52 | 12.24 | 22.3 | 0.96 | -13.51 | 68.42 | 167.94 | -40.73 | -29.56 | 0.68 | -18.82 | 66.3 | 186.18 | -19.88 | -22.93 | 165.85 | -22.53 | -27.76 |
| 21Q3 (11) | 0.46 | 7.62 | 12.5 | 1.11 | 170.73 | 70.77 | 283.34 | -17.9 | 87.34 | 0.83 | 709.52 | -1.04 | 232.39 | 3.85 | -11.02 | 214.09 | 5.21 | -15.63 |
| 21Q2 (10) | 0.43 | -2.34 | -7.94 | 0.41 | -16.33 | -44.59 | 345.11 | 61.64 | 140.76 | 0.10 | -67.75 | -88.7 | 223.78 | -1.14 | -2.64 | 203.49 | -3.89 | -9.45 |
| 21Q1 (9) | 0.44 | 3.68 | -4.71 | 0.49 | -14.04 | -40.24 | 213.51 | -10.44 | 71.87 | 0.32 | -21.54 | -71.99 | 226.36 | -6.3 | -3.92 | 211.73 | -7.78 | -7.71 |
| 20Q4 (8) | 0.42 | 3.24 | 5.53 | 0.57 | -12.31 | -17.39 | 238.40 | 57.63 | 79.92 | 0.41 | -51.69 | -65.0 | 241.57 | -7.5 | -17.47 | 229.59 | -9.52 | -18.73 |
| 20Q3 (7) | 0.41 | -11.93 | 1.71 | 0.65 | -12.16 | -14.47 | 151.24 | 5.51 | -35.04 | 0.84 | -7.57 | -10.74 | 261.16 | 13.63 | -14.3 | 253.74 | 12.91 | -13.65 |
| 20Q2 (6) | 0.47 | 1.08 | -1.44 | 0.74 | -9.76 | 146.67 | 143.34 | 15.38 | -98.61 | 0.91 | -20.05 | 209.78 | 229.84 | -2.44 | 11.24 | 224.73 | -2.05 | 12.58 |
| 20Q1 (5) | 0.46 | 14.82 | 89.56 | 0.82 | 18.84 | 4000.0 | 124.23 | -6.24 | -97.51 | 1.14 | -1.95 | 0 | 235.60 | -19.51 | -37.41 | 229.43 | -18.78 | -36.45 |
| 19Q4 (4) | 0.40 | -0.5 | 0.0 | 0.69 | -9.21 | 0.0 | 132.50 | -43.09 | 0.0 | 1.16 | 23.19 | 0.0 | 292.71 | -3.95 | 0.0 | 282.49 | -3.86 | 0.0 |
| 19Q3 (3) | 0.40 | -14.66 | 0.0 | 0.76 | 153.33 | 0.0 | 232.81 | -97.74 | 0.0 | 0.94 | 220.75 | 0.0 | 304.75 | 47.5 | 0.0 | 293.84 | 47.2 | 0.0 |
| 19Q2 (2) | 0.47 | 94.41 | 0.0 | 0.3 | 1400.0 | 0.0 | 10291.50 | 106.41 | 0.0 | 0.29 | 0 | 0.0 | 206.61 | -45.11 | 0.0 | 199.62 | -44.71 | 0.0 |
| 19Q1 (1) | 0.24 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 4986.00 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 376.39 | 0.0 | 0.0 | 361.02 | 0.0 | 0.0 |
