- 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) | 0.43 | -3.43 | 22.87 | -15.98 | 66.04 | 5.04 | 17.45 | -38.94 | 2.01 | -47.5 | 242.23 | -10.44 | 205.32 | -5.06 |
| 2022 (9) | 0.44 | 7.24 | 27.22 | 69.17 | 62.87 | -6.96 | 28.58 | -52.71 | 3.83 | 48.62 | 270.46 | 15.3 | 216.27 | 31.76 |
| 2021 (8) | 0.41 | 32.9 | 16.09 | 219.25 | 67.57 | 21.46 | 60.44 | -26.07 | 2.57 | 84.38 | 234.58 | -15.52 | 164.14 | -22.98 |
| 2020 (7) | 0.31 | 13.72 | 5.04 | 62.06 | 55.63 | 31.51 | 81.75 | 316.24 | 1.40 | 22.08 | 277.67 | -5.91 | 213.11 | 1.57 |
| 2019 (6) | 0.27 | -10.97 | 3.11 | -59.51 | 42.3 | 5.8 | 19.64 | 52.48 | 1.14 | -2.56 | 295.10 | 5.6 | 209.82 | -12.73 |
| 2018 (5) | 0.31 | -43.61 | 7.68 | -60.92 | 39.98 | 6.39 | 12.88 | 105.42 | 1.17 | -75.06 | 279.46 | 104.33 | 240.42 | 108.88 |
| 2017 (4) | 0.54 | 8.9 | 19.65 | 10.58 | 37.58 | 21.23 | 6.27 | 90.0 | 4.71 | 0 | 136.77 | 15.77 | 115.10 | 19.51 |
| 2016 (3) | 0.50 | -3.75 | 17.77 | -11.9 | 31.0 | -8.85 | 3.30 | -21.8 | 0.00 | 0 | 118.14 | -9.58 | 96.31 | -3.56 |
| 2015 (2) | 0.52 | -0.12 | 20.17 | 4.78 | 34.01 | 1.01 | 4.22 | 4.2 | 4.83 | 638.44 | 130.66 | 10.34 | 99.87 | 9.12 |
| 2014 (1) | 0.52 | 6.36 | 19.25 | 39.7 | 33.67 | 20.04 | 4.05 | 9.16 | 0.65 | 0 | 118.42 | -7.59 | 91.52 | -10.66 |
| 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) | 0.43 | -6.16 | -3.43 | 22.87 | -35.07 | -15.98 | 10.30 | -58.06 | 343.97 | 12.07 | 90.43 | 33.32 | 242.23 | 15.33 | -10.44 | 205.32 | 13.67 | -5.06 |
| 23Q3 (19) | 0.46 | -7.24 | -1.3 | 35.22 | -4.66 | 20.29 | 24.56 | 4.47 | -41.33 | 6.34 | -22.24 | -29.99 | 210.03 | 12.44 | -10.73 | 180.63 | 33.5 | -2.65 |
| 23Q2 (18) | 0.49 | 12.86 | 9.71 | 36.94 | 27.29 | 55.54 | 23.51 | 136.76 | -55.07 | 8.15 | -66.99 | -20.69 | 186.80 | -20.14 | -31.2 | 135.30 | -27.76 | -29.51 |
| 23Q1 (17) | 0.44 | -1.69 | 2.61 | 29.02 | 6.61 | 44.31 | 9.93 | 328.02 | -77.26 | 24.69 | 172.74 | 146.53 | 233.91 | -13.51 | 9.92 | 187.29 | -13.4 | 27.37 |
| 22Q4 (16) | 0.44 | -4.09 | 7.24 | 27.22 | -7.04 | 69.17 | 2.32 | -94.46 | -94.32 | 9.05 | 0.0 | -13.65 | 270.46 | 14.96 | 15.3 | 216.27 | 16.56 | 31.76 |
| 22Q3 (15) | 0.46 | 3.1 | 7.57 | 29.28 | 23.28 | 61.77 | 41.86 | -20.01 | -24.78 | 9.05 | -11.9 | 72.82 | 235.27 | -13.35 | 31.86 | 185.54 | -3.34 | 42.82 |
| 22Q2 (14) | 0.45 | 5.56 | 14.81 | 23.75 | 18.1 | 89.24 | 52.33 | 19.86 | -14.24 | 10.27 | 2.6 | 141.96 | 271.52 | 27.59 | 37.89 | 191.95 | 30.54 | 34.62 |
| 22Q1 (13) | 0.42 | 2.73 | 31.75 | 20.11 | 24.98 | 224.88 | 43.66 | 6.83 | -65.91 | 10.01 | -4.47 | 151.32 | 212.80 | -9.28 | -16.42 | 147.04 | -10.42 | -22.48 |
| 21Q4 (12) | 0.41 | -3.8 | 32.9 | 16.09 | -11.1 | 219.25 | 40.87 | -26.56 | -26.56 | 10.48 | 100.13 | 72.62 | 234.58 | 31.48 | -15.52 | 164.14 | 26.35 | -22.98 |
| 21Q3 (11) | 0.43 | 10.04 | 34.77 | 18.1 | 44.22 | 217.54 | 55.65 | -8.8 | -81.28 | 5.24 | 23.34 | 178.59 | 178.42 | -9.39 | -25.61 | 129.91 | -8.89 | -30.49 |
| 21Q2 (10) | 0.39 | 21.14 | 26.43 | 12.55 | 102.75 | 157.17 | 61.02 | -52.36 | -20.05 | 4.25 | 6.57 | 16.07 | 196.91 | -22.67 | -24.49 | 142.59 | -24.82 | -26.48 |
| 21Q1 (9) | 0.32 | 3.63 | 18.37 | 6.19 | 22.82 | 10.54 | 128.08 | 130.15 | 288.12 | 3.98 | -34.38 | -29.69 | 254.62 | -8.3 | -17.49 | 189.67 | -11.0 | -11.32 |
| 20Q4 (8) | 0.31 | -2.45 | 13.72 | 5.04 | -11.58 | 62.06 | 55.65 | -81.28 | 17.31 | 6.07 | 222.99 | 8.92 | 277.67 | 15.77 | -5.91 | 213.11 | 14.03 | 1.57 |
| 20Q3 (7) | 0.32 | 3.24 | 11.71 | 5.7 | 16.8 | 71.17 | 297.26 | 289.49 | 148.07 | 1.88 | -48.61 | -1.78 | 239.84 | -8.02 | -15.15 | 186.89 | -3.64 | -8.54 |
| 20Q2 (6) | 0.31 | 13.41 | 9.55 | 4.88 | -12.86 | 37.46 | 76.32 | 131.27 | 429.26 | 3.66 | -35.44 | -41.08 | 260.76 | -15.5 | -12.2 | 193.95 | -9.31 | -12.14 |
| 20Q1 (5) | 0.27 | -0.44 | -12.17 | 5.6 | 80.06 | -25.03 | 33.00 | -30.44 | 11685.71 | 5.67 | 1.64 | 0 | 308.60 | 4.57 | 17.26 | 213.87 | 1.93 | -6.16 |
| 19Q4 (4) | 0.27 | -4.17 | 0.0 | 3.11 | -6.61 | 0.0 | 47.44 | -60.41 | 0.0 | 5.58 | 191.27 | 0.0 | 295.10 | 4.4 | 0.0 | 209.82 | 2.68 | 0.0 |
| 19Q3 (3) | 0.29 | 1.24 | 0.0 | 3.33 | -6.2 | 0.0 | 119.83 | 731.0 | 0.0 | 1.91 | -69.17 | 0.0 | 282.67 | -4.83 | 0.0 | 204.34 | -7.44 | 0.0 |
| 19Q2 (2) | 0.28 | -9.07 | 0.0 | 3.55 | -52.48 | 0.0 | 14.42 | 5050.0 | 0.0 | 6.21 | 0 | 0.0 | 297.01 | 12.86 | 0.0 | 220.76 | -3.14 | 0.0 |
| 19Q1 (1) | 0.31 | 0.0 | 0.0 | 7.47 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 263.17 | 0.0 | 0.0 | 227.92 | 0.0 | 0.0 |
