- 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) | 0.33 | -35.51 | 9.22 | 31.9 | 34.52 | -11.33 | 16.64 | -63.19 | 2.94 | 773.63 | 483.19 | 163.72 | 452.91 | 193.7 |
| 2022 (9) | 0.52 | 1.77 | 6.99 | 81.09 | 38.93 | -6.96 | 45.20 | -42.17 | 0.34 | 43.23 | 183.22 | 1.2 | 154.21 | 10.56 |
| 2021 (8) | 0.51 | -0.66 | 3.86 | 10.29 | 41.84 | 10.13 | 78.16 | 16.87 | 0.23 | -33.89 | 181.04 | -0.14 | 139.48 | -1.18 |
| 2020 (7) | 0.51 | 0.49 | 3.5 | -18.98 | 37.99 | 14.6 | 66.88 | 182.19 | 0.36 | -41.39 | 181.29 | 4.35 | 141.14 | -0.1 |
| 2019 (6) | 0.51 | 4.08 | 4.32 | 4.35 | 33.15 | 9.44 | 23.70 | 116.83 | 0.61 | 0 | 173.73 | 8.49 | 141.28 | 17.15 |
| 2018 (5) | 0.49 | -6.75 | 4.14 | -20.69 | 30.29 | -0.56 | 10.93 | -16.88 | 0.00 | 0 | 160.13 | 15.79 | 120.60 | 11.95 |
| 2017 (4) | 0.53 | -9.94 | 5.22 | -8.26 | 30.46 | 5.14 | 13.15 | 44.03 | 0.00 | 0 | 138.29 | 0.14 | 107.73 | -3.68 |
| 2016 (3) | 0.58 | -3.43 | 5.69 | -35.34 | 28.97 | 1.12 | 9.13 | 0 | 0.00 | 0 | 138.09 | 22.94 | 111.85 | 28.7 |
| 2015 (2) | 0.60 | 8.59 | 8.8 | -11.65 | 28.65 | -20.15 | -18.90 | 0 | 0.00 | 0 | 112.32 | -3.52 | 86.91 | -7.48 |
| 2014 (1) | 0.56 | -5.02 | 9.96 | -11.94 | 35.88 | -4.47 | -0.94 | 0 | 0.00 | 0 | 116.42 | 5.02 | 93.94 | 10.97 |
| 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) | 0.33 | -0.95 | -35.51 | 9.22 | -28.42 | 31.9 | 9.59 | -45.57 | -39.42 | 14.14 | 43.32 | 635.03 | 483.19 | 33.73 | 163.72 | 452.91 | 33.52 | 193.7 |
| 23Q3 (19) | 0.34 | -38.85 | -36.86 | 12.88 | 51.53 | 69.47 | 17.62 | -25.53 | -66.86 | 9.86 | 103.89 | 624.85 | 361.33 | 89.03 | 99.6 | 339.21 | 105.1 | 123.87 |
| 23Q2 (18) | 0.55 | 10.71 | 6.57 | 8.5 | 19.38 | 74.9 | 23.66 | -6.81 | -70.0 | 4.84 | 2.54 | 252.28 | 191.15 | -9.23 | 1.92 | 165.39 | -6.72 | 9.52 |
| 23Q1 (17) | 0.50 | -3.82 | -3.19 | 7.12 | 1.86 | 79.35 | 25.39 | 60.39 | -70.09 | 4.72 | 145.3 | 164.17 | 210.58 | 14.93 | 13.38 | 177.31 | 14.98 | 22.87 |
| 22Q4 (16) | 0.52 | -3.03 | 1.77 | 6.99 | -8.03 | 81.09 | 15.83 | -70.23 | -80.41 | 1.92 | 41.33 | 118.83 | 183.22 | 1.21 | 1.2 | 154.21 | 1.78 | 10.56 |
| 22Q3 (15) | 0.53 | 3.21 | 3.93 | 7.6 | 56.38 | 54.47 | 53.17 | -32.58 | -29.24 | 1.36 | -0.91 | 50.28 | 181.03 | -3.48 | 2.01 | 151.52 | 0.33 | 10.21 |
| 22Q2 (14) | 0.52 | 0.58 | -3.27 | 4.86 | 22.42 | 16.83 | 78.86 | -7.11 | 4.7 | 1.37 | -23.1 | 4.36 | 187.55 | 0.98 | 9.67 | 151.02 | 4.65 | 13.22 |
| 22Q1 (13) | 0.51 | 1.1 | -6.09 | 3.97 | 2.85 | 13.43 | 84.90 | 5.05 | 3.41 | 1.79 | 103.2 | 9.72 | 185.73 | 2.59 | 12.35 | 144.31 | 3.46 | 14.09 |
| 21Q4 (12) | 0.51 | -0.97 | -0.66 | 3.86 | -21.54 | 10.29 | 80.82 | 7.56 | -9.27 | 0.88 | -2.94 | -39.82 | 181.04 | 2.01 | -0.14 | 139.48 | 1.45 | -1.18 |
| 21Q3 (11) | 0.51 | -3.94 | 0.63 | 4.92 | 18.27 | 3.36 | 75.14 | -0.24 | -9.58 | 0.91 | -31.19 | -34.81 | 177.47 | 3.78 | -2.12 | 137.48 | 3.07 | -9.12 |
| 21Q2 (10) | 0.54 | -2.35 | -3.5 | 4.16 | 18.86 | -11.11 | 75.32 | -8.26 | -31.26 | 1.32 | -19.15 | 23.68 | 171.01 | 3.44 | 5.08 | 133.39 | 5.45 | 3.12 |
| 21Q1 (9) | 0.55 | 6.94 | 10.04 | 3.5 | 0.0 | -26.93 | 82.10 | -7.84 | 294.9 | 1.63 | 11.45 | -52.8 | 165.32 | -8.81 | -9.1 | 126.49 | -10.38 | -13.75 |
| 20Q4 (8) | 0.51 | 0.31 | 0.49 | 3.5 | -26.47 | -18.98 | 89.08 | 7.2 | 189.88 | 1.46 | 5.14 | -34.29 | 181.29 | -0.01 | 4.35 | 141.14 | -6.7 | -0.1 |
| 20Q3 (7) | 0.51 | -7.88 | 3.76 | 4.76 | 1.71 | 32.22 | 83.10 | -24.16 | 59.68 | 1.39 | 30.56 | -19.44 | 181.31 | 11.41 | 2.29 | 151.27 | 16.94 | 5.42 |
| 20Q2 (6) | 0.55 | 11.34 | 17.92 | 4.68 | -2.3 | 43.56 | 109.58 | 427.08 | 483.18 | 1.06 | -69.15 | 0 | 162.74 | -10.52 | -3.68 | 129.36 | -11.8 | -5.4 |
| 20Q1 (5) | 0.50 | -2.33 | 0.5 | 4.79 | 10.88 | -21.09 | 20.79 | -32.35 | 164.84 | 3.45 | 55.17 | 0 | 181.87 | 4.69 | 14.43 | 146.66 | 3.81 | 13.87 |
| 19Q4 (4) | 0.51 | 3.57 | 0.0 | 4.32 | 20.0 | 0.0 | 30.73 | -40.95 | 0.0 | 2.22 | 28.89 | 0.0 | 173.73 | -1.99 | 0.0 | 141.28 | -1.54 | 0.0 |
| 19Q3 (3) | 0.49 | 4.7 | 0.0 | 3.6 | 10.43 | 0.0 | 52.04 | 176.96 | 0.0 | 1.72 | 0 | 0.0 | 177.25 | 4.91 | 0.0 | 143.49 | 4.94 | 0.0 |
| 19Q2 (2) | 0.47 | -5.1 | 0.0 | 3.26 | -46.29 | 0.0 | 18.79 | 139.36 | 0.0 | 0.00 | 0 | 0.0 | 168.96 | 6.31 | 0.0 | 136.74 | 6.16 | 0.0 |
| 19Q1 (1) | 0.50 | 0.0 | 0.0 | 6.07 | 0.0 | 0.0 | 7.85 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 158.93 | 0.0 | 0.0 | 128.80 | 0.0 | 0.0 |
