- 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) | 0.27 | -3.62 | 52.29 | 0.44 | 115.85 | -17.67 | 14.56 | -91.99 | 4.54 | 174.1 | 262.20 | -12.14 | 209.23 | -15.71 |
| 2022 (9) | 0.28 | 71.83 | 52.06 | 7555.88 | 140.72 | 1.53 | 181.68 | -79.87 | 1.66 | 7172.9 | 298.43 | 37.29 | 248.23 | 47.06 |
| 2021 (8) | 0.17 | -0.48 | 0.68 | -78.68 | 138.6 | 36.18 | 902.37 | 167.21 | 0.02 | 0 | 217.37 | 3.78 | 168.80 | 2.11 |
| 2020 (7) | 0.17 | -8.08 | 3.19 | 0 | 101.78 | 36.97 | 337.70 | 167.65 | 0.00 | 0 | 209.45 | -43.15 | 165.32 | -43.78 |
| 2019 (6) | 0.18 | 11.88 | 0 | 0 | 74.31 | 0.23 | 126.17 | -15.07 | 0.00 | 0 | 368.40 | -21.37 | 294.08 | -23.2 |
| 2018 (5) | 0.16 | -17.84 | 2.5 | -72.19 | 74.14 | -4.29 | 148.55 | 261.17 | 0.00 | 0 | 468.54 | 25.77 | 382.91 | 17.82 |
| 2017 (4) | 0.20 | -41.6 | 8.99 | -73.8 | 77.46 | -3.87 | 41.13 | 55.21 | 0.07 | -89.11 | 372.53 | 54.62 | 325.00 | 50.05 |
| 2016 (3) | 0.34 | -0.53 | 34.31 | 112.45 | 80.58 | 3.68 | 26.50 | 2.51 | 0.61 | -30.37 | 240.93 | -51.11 | 216.59 | -51.27 |
| 2015 (2) | 0.34 | -5.13 | 16.15 | -15.8 | 77.72 | -6.79 | 25.85 | -46.96 | 0.88 | -10.89 | 492.77 | -14.44 | 444.50 | -14.89 |
| 2014 (1) | 0.36 | 79.44 | 19.18 | 172.44 | 83.38 | 5.16 | 48.74 | -65.47 | 0.99 | 0 | 575.91 | 59.79 | 522.24 | 89.35 |
| 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) | 0.27 | -2.7 | -3.62 | 52.29 | -0.53 | 0.44 | 21.93 | 50.1 | -45.19 | 10.76 | -42.32 | -4.31 | 262.20 | 11.72 | -12.14 | 209.23 | 13.76 | -15.71 |
| 23Q3 (19) | 0.28 | -12.71 | 30.14 | 52.57 | 0.08 | 157.7 | 14.61 | 754.39 | -92.47 | 18.65 | -95.71 | 606.47 | 234.70 | 23.4 | 4.08 | 183.93 | 17.12 | 5.22 |
| 23Q2 (18) | 0.32 | 9.99 | 36.83 | 52.53 | 0.83 | 401.24 | 1.71 | -91.48 | -99.91 | 434.67 | 3003.57 | 41451.47 | 190.19 | -19.48 | 9.05 | 157.04 | -19.64 | 16.91 |
| 23Q1 (17) | 0.29 | 3.17 | 79.22 | 52.1 | 0.08 | 7036.99 | 20.08 | -49.81 | -98.84 | 14.01 | 24.58 | 20085.53 | 236.20 | -20.85 | 3.49 | 195.43 | -21.27 | 9.12 |
| 22Q4 (16) | 0.28 | 31.39 | 71.83 | 52.06 | 155.2 | 7555.88 | 40.01 | -79.37 | -96.94 | 11.24 | 325.85 | 12962.02 | 298.43 | 32.34 | 37.29 | 248.23 | 42.0 | 47.06 |
| 22Q3 (15) | 0.22 | -8.23 | 36.12 | 20.4 | 94.66 | 2900.0 | 193.94 | -89.7 | -89.89 | 2.64 | 152.36 | 3838.56 | 225.51 | 29.3 | -2.49 | 174.81 | 30.14 | -3.59 |
| 22Q2 (14) | 0.24 | 44.07 | 51.87 | 10.48 | 1335.62 | 1590.32 | 1882.61 | 8.38 | 184.86 | 1.05 | 1407.7 | 959.59 | 174.41 | -23.58 | -30.29 | 134.32 | -25.0 | -33.28 |
| 22Q1 (13) | 0.16 | -1.09 | 0.06 | 0.73 | 7.35 | -77.4 | 1737.01 | 32.64 | 305.74 | 0.07 | -19.38 | 0 | 228.24 | 5.0 | 1.52 | 179.10 | 6.1 | -0.39 |
| 21Q4 (12) | 0.17 | 4.09 | -0.48 | 0.68 | 0.0 | -78.68 | 1309.61 | -31.76 | 335.29 | 0.09 | 28.4 | 0 | 217.37 | -6.01 | 3.78 | 168.80 | -6.9 | 2.11 |
| 21Q3 (11) | 0.16 | 2.38 | -12.26 | 0.68 | 9.68 | -87.59 | 1919.12 | 190.39 | 750.33 | 0.07 | -32.11 | 0 | 231.28 | -7.56 | 15.0 | 181.32 | -9.93 | 11.29 |
| 21Q2 (10) | 0.16 | -5.08 | -13.25 | 0.62 | -80.8 | -88.3 | 660.88 | 54.37 | 3.42 | 0.10 | 0 | 0 | 250.19 | 11.28 | 11.03 | 201.32 | 11.97 | 9.41 |
| 21Q1 (9) | 0.16 | -1.62 | -10.02 | 3.23 | 1.25 | 0 | 428.11 | 42.3 | -28.63 | 0.00 | 0 | 0 | 224.82 | 7.34 | -37.69 | 179.80 | 8.76 | -38.99 |
| 20Q4 (8) | 0.17 | -8.23 | -8.08 | 3.19 | -41.79 | 0 | 300.86 | 33.31 | -23.45 | 0.00 | 0 | 0 | 209.45 | 4.14 | -43.15 | 165.32 | 1.47 | -43.78 |
| 20Q3 (7) | 0.18 | 1.23 | 3.54 | 5.48 | 3.4 | 207.87 | 225.69 | -64.68 | 85.86 | 0.00 | 0 | 0 | 201.12 | -10.75 | -45.35 | 162.92 | -11.46 | -42.06 |
| 20Q2 (6) | 0.18 | -1.54 | -24.13 | 5.3 | 0 | 174.61 | 639.01 | 6.53 | 487.97 | 0.00 | 0 | 0 | 225.34 | -37.55 | -28.39 | 184.00 | -37.56 | -28.98 |
| 20Q1 (5) | 0.18 | 0.5 | 20.17 | 0 | 0 | -100.0 | 599.83 | 52.62 | 901.22 | 0.00 | 0 | 0 | 360.82 | -2.06 | -33.32 | 294.69 | 0.21 | -33.71 |
| 19Q4 (4) | 0.18 | 3.37 | 0.0 | 0 | -100.0 | 0.0 | 393.03 | 223.67 | 0.0 | 0.00 | 0 | 0.0 | 368.40 | 0.1 | 0.0 | 294.08 | 4.58 | 0.0 |
| 19Q3 (3) | 0.17 | -25.83 | 0.0 | 1.78 | -7.77 | 0.0 | 121.43 | 11.73 | 0.0 | 0.00 | 0 | 0.0 | 368.03 | 16.96 | 0.0 | 281.19 | 8.53 | 0.0 |
| 19Q2 (2) | 0.24 | 55.95 | 0.0 | 1.93 | -24.31 | 0.0 | 108.68 | 81.41 | 0.0 | 0.00 | 0 | 0.0 | 314.66 | -41.85 | 0.0 | 259.08 | -41.72 | 0.0 |
| 19Q1 (1) | 0.15 | 0.0 | 0.0 | 2.55 | 0.0 | 0.0 | 59.91 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 541.14 | 0.0 | 0.0 | 444.53 | 0.0 | 0.0 |
