- 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) | 0.58 | -0.09 | 47.49 | 1.87 | 114.15 | -2.59 | 5.96 | -60.21 | 8.96 | 112.59 | 168.33 | -8.97 | 96.00 | -1.21 |
| 2022 (9) | 0.58 | -12.31 | 46.62 | -14.74 | 117.18 | 21.14 | 14.98 | 128.7 | 4.21 | -81.34 | 184.92 | 44.41 | 97.18 | 53.16 |
| 2021 (8) | 0.66 | 37.48 | 54.68 | 271.22 | 96.73 | 0.38 | 6.55 | -70.64 | 22.58 | 1786.81 | 128.05 | -22.34 | 63.45 | -43.35 |
| 2020 (7) | 0.48 | 8.87 | 14.73 | 91.55 | 96.36 | -8.2 | 22.31 | 4.15 | 1.20 | 1078.11 | 164.89 | -5.37 | 112.01 | -3.28 |
| 2019 (6) | 0.44 | -0.94 | 7.69 | -7.13 | 104.97 | 0.19 | 21.42 | 12.44 | 0.10 | -87.61 | 174.25 | -4.13 | 115.81 | 13.04 |
| 2018 (5) | 0.45 | 10.15 | 8.28 | 57.41 | 104.77 | -1.79 | 19.05 | -34.51 | 0.82 | 0 | 181.76 | -0.51 | 102.45 | -2.51 |
| 2017 (4) | 0.41 | -2.96 | 5.26 | -25.71 | 106.68 | 11.47 | 29.09 | -16.77 | 0.00 | 0 | 182.69 | -1.42 | 105.09 | -14.7 |
| 2016 (3) | 0.42 | -13.72 | 7.08 | -53.85 | 95.7 | 5.54 | 34.95 | -8.94 | 0.39 | 0 | 185.33 | 27.36 | 123.20 | 31.84 |
| 2015 (2) | 0.49 | 11.6 | 15.34 | 104.53 | 90.68 | 12.69 | 38.38 | -25.08 | 0.00 | 0 | 145.52 | -13.63 | 93.45 | -11.92 |
| 2014 (1) | 0.44 | 8.63 | 7.5 | 32.74 | 80.47 | 24.18 | 51.23 | 78.75 | 0.00 | 0 | 168.48 | -7.1 | 106.10 | -12.44 |
| 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) | 0.58 | -1.29 | -0.09 | 47.49 | -2.0 | 1.87 | 4.70 | -18.4 | -27.91 | 39.82 | 40.63 | -0.32 | 168.33 | 0.68 | -8.97 | 96.00 | 16.21 | -1.21 |
| 23Q3 (19) | 0.59 | -3.96 | -6.66 | 48.46 | 9.89 | -7.99 | 5.76 | -5.42 | -66.57 | 28.32 | -40.19 | 94.03 | 167.19 | 4.59 | 4.62 | 82.61 | 3.6 | 9.82 |
| 23Q2 (18) | 0.61 | -2.86 | -4.24 | 44.1 | -7.06 | -17.45 | 6.09 | -20.7 | -80.37 | 47.35 | 20.58 | 495.77 | 159.85 | 2.96 | 0.41 | 79.74 | 3.08 | 8.74 |
| 23Q1 (17) | 0.63 | 8.49 | -4.14 | 47.45 | 1.78 | -14.18 | 7.68 | 17.79 | 24.68 | 39.27 | -1.71 | -37.26 | 155.26 | -16.04 | 10.77 | 77.36 | -20.4 | 26.55 |
| 22Q4 (16) | 0.58 | -7.78 | -12.31 | 46.62 | -11.49 | -14.74 | 6.52 | -62.16 | -50.79 | 39.95 | 173.75 | 50.18 | 184.92 | 15.72 | 44.41 | 97.18 | 29.19 | 53.16 |
| 22Q3 (15) | 0.63 | -1.47 | -4.45 | 52.67 | -1.4 | 15.71 | 17.23 | -44.47 | 940.49 | 14.59 | 83.64 | -54.77 | 159.80 | 0.38 | 38.99 | 75.22 | 2.58 | 48.01 |
| 22Q2 (14) | 0.64 | -2.76 | 5.58 | 53.42 | -3.38 | 51.2 | 31.03 | 403.73 | 257.08 | 7.95 | -87.3 | -75.37 | 159.19 | 13.57 | 25.28 | 73.33 | 19.96 | 17.42 |
| 22Q1 (13) | 0.66 | -0.75 | 11.72 | 55.29 | 1.12 | 50.9 | 6.16 | -53.51 | 71.59 | 62.59 | 135.26 | -94.56 | 140.17 | 9.47 | 0.73 | 61.13 | -3.66 | -26.33 |
| 21Q4 (12) | 0.66 | 0.48 | 37.48 | 54.68 | 20.12 | 271.22 | 13.25 | 746.34 | -13.0 | 26.60 | -17.55 | 565.1 | 128.05 | 11.38 | -22.34 | 63.45 | 24.85 | -43.35 |
| 21Q3 (11) | 0.66 | 8.87 | 41.29 | 45.52 | 28.84 | 267.99 | -2.05 | -123.59 | -109.84 | 32.27 | 0.0 | 2130.92 | 114.97 | -9.52 | -26.53 | 50.82 | -18.62 | -45.37 |
| 21Q2 (10) | 0.61 | 2.9 | 26.01 | 35.33 | -3.58 | 261.99 | 8.69 | 142.06 | -59.94 | 32.27 | -97.19 | 892.88 | 127.07 | -8.68 | -22.98 | 62.45 | -24.74 | -41.24 |
| 21Q1 (9) | 0.59 | 22.13 | 33.79 | 36.64 | 148.74 | 452.64 | 3.59 | -76.43 | -89.09 | 1149.50 | 28637.5 | 222136.67 | 139.15 | -15.61 | -21.88 | 82.98 | -25.92 | -29.78 |
| 20Q4 (8) | 0.48 | 3.27 | 8.87 | 14.73 | 19.08 | 91.55 | 15.23 | -26.92 | -51.68 | 4.00 | 176.54 | 993.33 | 164.89 | 5.37 | -5.37 | 112.01 | 20.41 | -3.28 |
| 20Q3 (7) | 0.47 | -2.9 | 5.86 | 12.37 | 26.74 | 35.64 | 20.84 | -3.92 | 42.16 | 1.45 | -55.49 | 0 | 156.48 | -5.15 | -12.72 | 93.02 | -12.48 | -13.5 |
| 20Q2 (6) | 0.48 | 9.25 | 3.54 | 9.76 | 47.21 | 4.16 | 21.69 | -34.07 | 21.92 | 3.25 | 528.33 | 0 | 164.98 | -7.38 | -2.33 | 106.28 | -10.06 | 4.93 |
| 20Q1 (5) | 0.44 | -0.61 | -3.39 | 6.63 | -13.78 | -27.3 | 32.90 | 4.38 | 29.68 | 0.52 | 41.38 | -42.59 | 178.12 | 2.22 | 1.37 | 118.17 | 2.04 | 14.76 |
| 19Q4 (4) | 0.44 | 0.41 | 0.0 | 7.69 | -15.68 | 0.0 | 31.52 | 115.01 | 0.0 | 0.37 | 0 | 0.0 | 174.25 | -2.81 | 0.0 | 115.81 | 7.69 | 0.0 |
| 19Q3 (3) | 0.44 | -5.03 | 0.0 | 9.12 | -2.67 | 0.0 | 14.66 | -17.59 | 0.0 | 0.00 | 0 | 0.0 | 179.28 | 6.14 | 0.0 | 107.54 | 6.17 | 0.0 |
| 19Q2 (2) | 0.47 | 1.93 | 0.0 | 9.37 | 2.74 | 0.0 | 17.79 | -29.88 | 0.0 | 0.00 | -100.0 | 0.0 | 168.91 | -3.87 | 0.0 | 101.29 | -1.63 | 0.0 |
| 19Q1 (1) | 0.46 | 0.0 | 0.0 | 9.12 | 0.0 | 0.0 | 25.37 | 0.0 | 0.0 | 0.90 | 0.0 | 0.0 | 175.71 | 0.0 | 0.0 | 102.97 | 0.0 | 0.0 |
