- 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) | 0.36 | -10.38 | 6.25 | 37.06 | 21.86 | -37.65 | 36.11 | -79.63 | 1.33 | 114.18 | 291.97 | 19.04 | 162.16 | 23.52 |
| 2022 (9) | 0.40 | -22.39 | 4.56 | 128.0 | 35.06 | 3.36 | 177.30 | -34.08 | 0.62 | 261.21 | 245.27 | 40.6 | 131.28 | 8.08 |
| 2021 (8) | 0.51 | 34.1 | 2.0 | 0 | 33.92 | 27.28 | 268.98 | -54.17 | 0.17 | 0 | 174.44 | -26.05 | 121.46 | -32.39 |
| 2020 (7) | 0.38 | -6.62 | 0 | 0 | 26.65 | 21.91 | 586.90 | 694.93 | 0.00 | 0 | 235.88 | 6.56 | 179.65 | 6.42 |
| 2019 (6) | 0.41 | 9.96 | 1.55 | -16.22 | 21.86 | 6.79 | 73.83 | 1020.33 | 0.00 | 0 | 221.35 | -11.23 | 168.81 | 10.6 |
| 2018 (5) | 0.37 | -1.27 | 1.85 | -37.29 | 20.47 | -10.81 | 6.59 | -81.1 | 0.00 | 0 | 249.36 | 0.32 | 152.63 | 4.16 |
| 2017 (4) | 0.38 | -0.74 | 2.95 | 69.54 | 22.95 | -12.9 | 34.86 | -55.36 | 0.00 | 0 | 248.57 | 7.13 | 146.53 | -7.63 |
| 2016 (3) | 0.38 | -10.5 | 1.74 | 2.35 | 26.35 | -1.68 | 78.09 | -21.3 | 0.00 | 0 | 232.03 | 18.39 | 158.64 | 32.33 |
| 2015 (2) | 0.42 | -15.87 | 1.7 | -54.79 | 26.8 | 12.13 | 99.23 | 150.64 | 0.00 | 0 | 195.98 | 28.64 | 119.88 | 66.55 |
| 2014 (1) | 0.50 | 0 | 3.76 | 0 | 23.9 | 0 | 39.59 | 0 | 0.04 | 0 | 152.35 | 0 | 71.98 | 0 |
| 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) | 0.36 | -11.16 | -10.38 | 6.25 | -7.54 | 37.06 | 17.18 | -64.18 | 1.36 | 10.25 | 203.89 | -40.1 | 291.97 | 15.18 | 19.04 | 162.16 | 22.63 | 23.52 |
| 23Q3 (19) | 0.40 | -12.26 | -12.55 | 6.76 | 41.13 | 236.32 | 47.96 | -2.18 | -83.35 | 3.37 | -10.36 | 670.94 | 253.48 | 27.47 | 31.45 | 132.23 | 13.83 | 10.25 |
| 23Q2 (18) | 0.46 | 7.34 | -9.39 | 4.79 | 5.97 | 139.5 | 49.03 | 43.53 | -83.75 | 3.76 | -45.54 | 824.5 | 198.85 | -9.97 | 7.87 | 116.16 | -0.57 | -11.46 |
| 23Q1 (17) | 0.43 | 7.11 | -17.13 | 4.52 | -0.88 | 126.0 | 34.16 | 101.53 | -87.1 | 6.91 | -59.62 | 1341.04 | 220.88 | -9.94 | 24.62 | 116.83 | -11.01 | 0.78 |
| 22Q4 (16) | 0.40 | -13.31 | -22.39 | 4.56 | 126.87 | 128.0 | 16.95 | -94.12 | -92.56 | 17.11 | 3811.11 | 2906.67 | 245.27 | 27.19 | 40.6 | 131.28 | 9.45 | 8.08 |
| 22Q3 (15) | 0.46 | -9.09 | -18.32 | 2.01 | 0.5 | -52.48 | 288.10 | -4.51 | -1.72 | 0.44 | 7.5 | -24.37 | 192.84 | 4.61 | 16.55 | 119.94 | -8.58 | 7.36 |
| 22Q2 (14) | 0.51 | -1.83 | 3.91 | 2.0 | 0.0 | -10.31 | 301.70 | 13.9 | -18.44 | 0.41 | -15.12 | 0 | 184.35 | 4.01 | -3.75 | 131.20 | 13.17 | -2.71 |
| 22Q1 (13) | 0.51 | 0.31 | 11.7 | 2.0 | 0.0 | -12.28 | 264.87 | 16.21 | 19.34 | 0.48 | -15.75 | 0 | 177.24 | 1.61 | -11.45 | 115.93 | -4.55 | -20.34 |
| 21Q4 (12) | 0.51 | -8.77 | 34.1 | 2.0 | -52.72 | 0 | 227.92 | -22.25 | -92.6 | 0.57 | -1.63 | 0 | 174.44 | 5.43 | -26.05 | 121.46 | 8.72 | -32.39 |
| 21Q3 (11) | 0.56 | 15.66 | 24.69 | 4.23 | 89.69 | 0 | 293.15 | -20.76 | -53.01 | 0.58 | 0 | 0 | 165.46 | -13.61 | -17.84 | 111.72 | -17.16 | -26.95 |
| 21Q2 (10) | 0.49 | 5.54 | 7.26 | 2.23 | -2.19 | 0 | 369.93 | 66.68 | -56.62 | 0.00 | 0 | 0 | 191.53 | -4.31 | -5.08 | 134.86 | -7.34 | -8.98 |
| 21Q1 (9) | 0.46 | 20.42 | 0 | 2.28 | 0 | 0 | 221.94 | -92.8 | 0 | 0.00 | 0 | 0 | 200.16 | -15.14 | 0 | 145.54 | -18.99 | 0 |
| 20Q4 (8) | 0.38 | -15.17 | 0 | 0 | 0 | 0 | 3081.50 | 393.93 | 0 | 0.00 | 0 | 0 | 235.88 | 17.13 | 0 | 179.65 | 17.47 | 0 |
| 20Q3 (7) | 0.45 | -0.51 | 0 | 0 | 0 | 0 | 623.87 | -26.84 | 0 | 0.00 | 0 | 0 | 201.38 | -0.2 | 0 | 152.93 | 3.21 | 0 |
| 20Q2 (6) | 0.45 | 0 | 0 | 0 | 0 | 0 | 852.74 | 0 | 0 | 0.00 | 0 | 0 | 201.79 | 0 | 0 | 148.17 | 0 | 0 |
