- 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 | -19.73 | 30.1 | -12.01 | 82.61 | -8.26 | 8.23 | 159.62 | 3.92 | -61.39 | 213.23 | 54.13 | 145.48 | 95.7 |
| 2022 (9) | 0.46 | -8.52 | 34.21 | 8.5 | 90.05 | 46.26 | 3.17 | 101.91 | 10.16 | -78.16 | 138.34 | -1.67 | 74.34 | 3.02 |
| 2021 (8) | 0.50 | 1.2 | 31.53 | -15.11 | 61.57 | 33.15 | 1.57 | 0 | 46.54 | -67.92 | 140.69 | -14.12 | 72.16 | -38.77 |
| 2020 (7) | 0.49 | -16.29 | 37.14 | -3.36 | 46.24 | 4.12 | -1.80 | 0 | 145.08 | 0.0 | 163.82 | 266.41 | 117.85 | 444.59 |
| 2019 (6) | 0.59 | -8.45 | 38.43 | -7.22 | 44.41 | 15.92 | -0.20 | 0 | 145.08 | 0.0 | 44.71 | -9.02 | 21.64 | -2.61 |
| 2018 (5) | 0.64 | 10.86 | 41.42 | -15.37 | 38.31 | -42.27 | -7.73 | 0 | 145.08 | 0.0 | 49.14 | -28.82 | 22.22 | -49.43 |
| 2017 (4) | 0.58 | 16.52 | 48.94 | 36.1 | 66.36 | -14.43 | -5.56 | 0 | 145.08 | 0.0 | 69.04 | -18.3 | 43.94 | -12.82 |
| 2016 (3) | 0.50 | -0.66 | 35.96 | 35.9 | 77.55 | 8.69 | 1.16 | -56.23 | 145.08 | 1269.55 | 84.50 | -16.79 | 50.40 | -16.35 |
| 2015 (2) | 0.50 | -11.09 | 26.46 | -8.92 | 71.35 | 13.81 | 2.65 | 2.32 | 10.59 | -19.49 | 101.55 | 20.89 | 60.25 | 60.84 |
| 2014 (1) | 0.56 | -5.31 | 29.05 | -12.55 | 62.69 | 27.83 | 2.59 | -16.45 | 13.16 | 0 | 84.00 | 52.01 | 37.46 | 19.72 |
| 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 | -1.53 | -19.73 | 30.1 | 3.9 | -12.01 | 6.21 | -18.93 | -0.64 | 21.77 | 21.47 | 39.79 | 213.23 | 13.12 | 54.13 | 145.48 | 20.32 | 95.7 |
| 23Q3 (19) | 0.37 | -11.41 | -22.88 | 28.97 | -10.97 | -30.14 | 7.66 | -21.11 | 318.58 | 17.92 | 20.08 | -75.0 | 188.50 | 30.23 | 55.26 | 120.91 | 36.95 | 111.53 |
| 23Q2 (18) | 0.42 | -3.63 | -17.22 | 32.54 | 5.24 | -9.86 | 9.71 | -3.57 | 458.05 | 14.92 | 45.83 | -85.08 | 144.74 | 6.67 | 46.82 | 88.29 | 23.1 | 115.5 |
| 23Q1 (17) | 0.44 | -4.52 | -9.5 | 30.92 | -9.62 | -3.25 | 10.07 | 61.12 | 339.74 | 10.23 | -34.29 | -79.45 | 135.69 | -1.92 | 32.8 | 71.72 | -3.52 | 44.92 |
| 22Q4 (16) | 0.46 | -5.39 | -8.52 | 34.21 | -17.51 | 8.5 | 6.25 | 241.53 | -52.14 | 15.57 | -78.28 | 78.2 | 138.34 | 13.94 | -1.67 | 74.34 | 30.06 | 3.02 |
| 22Q3 (15) | 0.48 | -4.91 | -4.27 | 41.47 | 14.88 | 17.78 | 1.83 | 5.17 | 134.4 | 71.70 | -28.3 | -94.14 | 121.41 | 23.16 | -5.47 | 57.16 | 39.52 | -12.95 |
| 22Q2 (14) | 0.51 | 5.36 | -1.99 | 36.1 | 12.95 | -1.45 | 1.74 | -24.02 | 145.08 | 100.00 | 100.83 | -91.82 | 98.58 | -3.52 | -28.62 | 40.97 | -17.22 | -43.45 |
| 22Q1 (13) | 0.48 | -3.49 | 2.23 | 31.96 | 1.36 | -7.04 | 2.29 | -82.47 | 72.18 | 49.79 | 469.79 | -95.93 | 102.18 | -27.37 | -38.39 | 49.49 | -31.42 | -48.64 |
| 21Q4 (12) | 0.50 | -0.99 | 1.2 | 31.53 | -10.45 | -15.11 | 13.06 | 345.49 | 1245.61 | 8.74 | -99.29 | -22.18 | 140.69 | 9.55 | -14.12 | 72.16 | 9.9 | -38.77 |
| 21Q3 (11) | 0.50 | -2.65 | -15.13 | 35.21 | -3.88 | -0.17 | -5.32 | -37.82 | -195.17 | 1222.50 | 0.0 | 10786.98 | 128.43 | -7.01 | 144.07 | 65.66 | -9.37 | 127.35 |
| 21Q2 (10) | 0.52 | 9.9 | -15.58 | 36.63 | 6.54 | -2.22 | -3.86 | -390.23 | -232.65 | 1222.50 | 0.0 | 4445.5 | 138.11 | -16.73 | 174.03 | 72.45 | -24.81 | 223.58 |
| 21Q1 (9) | 0.47 | -4.47 | -24.81 | 34.38 | -7.43 | -12.65 | 1.33 | 216.67 | 111.87 | 1222.50 | 10786.98 | 1392.15 | 165.85 | 1.24 | 246.97 | 96.35 | -18.24 | 488.58 |
| 20Q4 (8) | 0.49 | -16.97 | -16.29 | 37.14 | 5.3 | -3.36 | -1.14 | -120.39 | 39.68 | 11.23 | 0.0 | -86.29 | 163.82 | 211.33 | 266.41 | 117.85 | 308.07 | 444.59 |
| 20Q3 (7) | 0.59 | -3.17 | -1.23 | 35.27 | -5.85 | -13.26 | 5.59 | 92.1 | 750.0 | 11.23 | -58.25 | -86.29 | 52.62 | 4.4 | -15.86 | 28.88 | 28.99 | 4.52 |
| 20Q2 (6) | 0.61 | -2.11 | -7.14 | 37.46 | -4.83 | -11.92 | 2.91 | 125.98 | 627.5 | 26.89 | -67.17 | -67.17 | 50.40 | 5.44 | -10.83 | 22.39 | 36.77 | 48.18 |
| 20Q1 (5) | 0.63 | 6.35 | -1.03 | 39.36 | 2.42 | -5.25 | -11.20 | -492.59 | -705.41 | 81.93 | 0.0 | 0.0 | 47.80 | 6.91 | 12.0 | 16.37 | -24.35 | -26.13 |
| 19Q4 (4) | 0.59 | -2.03 | 0.0 | 38.43 | -5.48 | 0.0 | -1.89 | -119.77 | 0.0 | 81.93 | 0.0 | 0.0 | 44.71 | -28.51 | 0.0 | 21.64 | -21.68 | 0.0 |
| 19Q3 (3) | 0.60 | -8.96 | 0.0 | 40.66 | -4.4 | 0.0 | -0.86 | -315.0 | 0.0 | 81.93 | 0.0 | 0.0 | 62.54 | 10.65 | 0.0 | 27.63 | 82.86 | 0.0 |
| 19Q2 (2) | 0.66 | 4.33 | 0.0 | 42.53 | 2.38 | 0.0 | 0.40 | -78.38 | 0.0 | 81.93 | 0.0 | 0.0 | 56.52 | 32.43 | 0.0 | 15.11 | -31.81 | 0.0 |
| 19Q1 (1) | 0.63 | 0.0 | 0.0 | 41.54 | 0.0 | 0.0 | 1.85 | 0.0 | 0.0 | 81.93 | 0.0 | 0.0 | 42.68 | 0.0 | 0.0 | 22.16 | 0.0 | 0.0 |
