- 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) | 0.37 | -7.28 | 20.71 | -21.7 | 47.3 | -33.53 | 25.15 | -75.18 | 0.79 | 27.23 | 249.65 | 30.03 | 200.85 | 38.34 |
| 2022 (9) | 0.40 | -7.6 | 26.45 | 124.91 | 71.16 | -8.19 | 101.31 | -27.86 | 0.62 | 215.81 | 192.00 | 7.78 | 145.19 | 19.37 |
| 2021 (8) | 0.43 | 7.14 | 11.76 | -25.71 | 77.51 | 26.44 | 140.44 | 96.56 | 0.20 | -65.39 | 178.14 | -29.6 | 121.63 | -35.87 |
| 2020 (7) | 0.40 | -15.04 | 15.83 | -52.79 | 61.3 | 16.98 | 71.45 | 90.18 | 0.57 | -47.38 | 253.04 | 91.42 | 189.67 | 102.12 |
| 2019 (6) | 0.47 | -6.37 | 33.53 | -9.67 | 52.4 | 3.62 | 37.57 | 13.26 | 1.08 | -48.93 | 132.19 | -24.51 | 93.84 | -23.2 |
| 2018 (5) | 0.50 | -4.27 | 37.12 | 6.51 | 50.57 | 0.12 | 33.17 | -15.6 | 2.11 | 8.93 | 175.12 | 7.98 | 122.19 | 4.68 |
| 2017 (4) | 0.52 | 3.51 | 34.85 | 12.6 | 50.51 | 25.87 | 39.30 | 43.96 | 1.94 | 231.95 | 162.18 | 44.93 | 116.73 | 57.85 |
| 2016 (3) | 0.51 | 19.2 | 30.95 | 147.8 | 40.13 | 18.94 | 27.30 | -39.1 | 0.58 | -45.55 | 111.90 | -43.38 | 73.95 | -46.42 |
| 2015 (2) | 0.43 | 19.92 | 12.49 | 113.14 | 33.74 | 21.37 | 44.83 | -36.61 | 1.07 | -1.0 | 197.62 | -46.69 | 138.02 | -35.53 |
| 2014 (1) | 0.35 | -15.98 | 5.86 | 12.91 | 27.8 | 32.89 | 70.72 | -21.65 | 1.08 | 0 | 370.72 | 115.1 | 214.09 | 93.96 |
| 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) | 0.37 | 1.02 | -7.28 | 20.71 | -26.3 | -21.7 | 14.17 | -32.01 | -67.51 | 4.96 | -30.18 | 23.21 | 249.65 | 15.49 | 30.03 | 200.85 | 18.21 | 38.34 |
| 23Q3 (19) | 0.36 | -4.15 | -12.15 | 28.1 | -2.94 | 39.04 | 20.84 | -36.29 | -81.88 | 7.10 | 22.33 | 636.77 | 216.17 | 2.3 | 5.75 | 169.91 | 2.64 | 9.28 |
| 23Q2 (18) | 0.38 | -3.2 | -7.57 | 28.95 | 10.62 | 71.61 | 32.71 | -6.65 | -77.7 | 5.80 | 25.08 | 468.45 | 211.31 | 10.15 | 5.24 | 165.54 | 11.08 | 15.7 |
| 23Q1 (17) | 0.39 | -1.09 | -5.39 | 26.17 | -1.06 | 75.99 | 35.04 | -19.67 | -76.82 | 4.64 | 15.34 | 241.06 | 191.83 | -0.09 | -6.77 | 149.03 | 2.64 | 2.57 |
| 22Q4 (16) | 0.40 | -4.28 | -7.6 | 26.45 | 30.88 | 124.91 | 43.62 | -62.08 | -66.21 | 4.02 | 317.5 | 429.0 | 192.00 | -6.08 | 7.78 | 145.19 | -6.62 | 19.37 |
| 22Q3 (15) | 0.41 | 0.85 | -5.53 | 20.21 | 19.8 | 33.31 | 115.02 | -21.6 | -13.66 | 0.96 | -5.62 | -12.26 | 204.42 | 1.81 | 9.66 | 155.48 | 8.67 | 26.41 |
| 22Q2 (14) | 0.41 | -0.92 | -4.88 | 16.87 | 13.45 | 33.78 | 146.71 | -2.96 | -11.27 | 1.02 | -24.96 | -18.82 | 200.78 | -2.42 | 1.12 | 143.08 | -1.52 | -1.44 |
| 22Q1 (13) | 0.41 | -3.39 | 11.16 | 14.87 | 26.45 | 15.18 | 151.18 | 17.11 | 8.54 | 1.36 | 78.9 | -1.32 | 205.76 | 15.5 | -24.77 | 145.29 | 19.45 | -26.97 |
| 21Q4 (12) | 0.43 | -2.15 | 7.14 | 11.76 | -22.43 | -25.71 | 129.09 | -3.09 | 39.18 | 0.76 | -30.75 | -60.33 | 178.14 | -4.44 | -29.6 | 121.63 | -1.11 | -35.87 |
| 21Q3 (11) | 0.44 | 1.56 | -2.69 | 15.16 | 20.22 | -52.96 | 133.21 | -19.43 | 48.74 | 1.10 | -12.68 | -74.21 | 186.41 | -6.12 | -12.9 | 123.00 | -15.27 | -25.53 |
| 21Q2 (10) | 0.43 | 15.78 | -11.51 | 12.61 | -2.32 | -58.45 | 165.34 | 18.71 | 117.44 | 1.26 | -8.78 | -78.25 | 198.56 | -27.41 | -1.68 | 145.17 | -27.03 | -2.95 |
| 21Q1 (9) | 0.37 | -6.89 | -17.76 | 12.91 | -18.45 | -59.4 | 139.28 | 50.17 | 284.96 | 1.38 | -28.08 | -80.18 | 273.52 | 8.09 | 62.88 | 198.94 | 4.89 | 62.25 |
| 20Q4 (8) | 0.40 | -11.13 | -15.04 | 15.83 | -50.88 | -52.79 | 92.75 | 3.56 | 205.4 | 1.92 | -54.99 | -55.82 | 253.04 | 18.24 | 91.42 | 189.67 | 14.83 | 102.12 |
| 20Q3 (7) | 0.45 | -7.64 | -9.36 | 32.23 | 6.19 | -11.09 | 89.56 | 17.78 | 110.58 | 4.26 | -26.35 | 6.1 | 214.01 | 5.97 | 72.19 | 165.17 | 10.42 | 91.24 |
| 20Q2 (6) | 0.49 | 7.61 | -4.16 | 30.35 | -4.56 | -6.15 | 76.04 | 110.17 | 133.39 | 5.78 | -16.89 | -15.42 | 201.96 | 20.26 | 49.87 | 149.59 | 22.0 | 58.4 |
| 20Q1 (5) | 0.45 | -3.81 | -4.44 | 31.8 | -5.16 | -6.83 | 36.18 | 19.13 | -24.06 | 6.96 | 60.33 | -13.37 | 167.93 | 27.04 | -6.35 | 122.61 | 30.66 | -0.7 |
| 19Q4 (4) | 0.47 | -5.18 | 0.0 | 33.53 | -7.5 | 0.0 | 30.37 | -28.59 | 0.0 | 4.34 | 8.11 | 0.0 | 132.19 | 6.36 | 0.0 | 93.84 | 8.65 | 0.0 |
| 19Q3 (3) | 0.50 | -2.34 | 0.0 | 36.25 | 12.09 | 0.0 | 42.53 | 30.54 | 0.0 | 4.01 | -41.29 | 0.0 | 124.29 | -7.77 | 0.0 | 86.37 | -8.55 | 0.0 |
| 19Q2 (2) | 0.51 | 7.29 | 0.0 | 32.34 | -5.24 | 0.0 | 32.58 | -31.61 | 0.0 | 6.84 | -14.87 | 0.0 | 134.76 | -24.85 | 0.0 | 94.44 | -23.51 | 0.0 |
| 19Q1 (1) | 0.47 | 0.0 | 0.0 | 34.13 | 0.0 | 0.0 | 47.64 | 0.0 | 0.0 | 8.03 | 0.0 | 0.0 | 179.31 | 0.0 | 0.0 | 123.47 | 0.0 | 0.0 |
