- 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) | 0.38 | -4.35 | 8.36 | -43.82 | 27.92 | 7.1 | 20.47 | 26.83 | 1.24 | -60.5 | 268.46 | 76.76 | 185.98 | 131.9 |
| 2022 (9) | 0.40 | -15.46 | 14.88 | -7.29 | 26.07 | 2.64 | 16.14 | -18.03 | 3.13 | -37.49 | 151.88 | -34.07 | 80.20 | -36.48 |
| 2021 (8) | 0.47 | -3.9 | 16.05 | -1.17 | 25.4 | 27.77 | 19.69 | 250.98 | 5.00 | -78.17 | 230.36 | -8.61 | 126.25 | -34.45 |
| 2020 (7) | 0.49 | 7.32 | 16.24 | 115.96 | 19.88 | -5.6 | 5.61 | 25.78 | 22.92 | 155.33 | 252.06 | 165.35 | 192.61 | 304.73 |
| 2019 (6) | 0.46 | 33.24 | 7.52 | -16.91 | 21.06 | -7.51 | 4.46 | -45.54 | 8.98 | 136.37 | 94.99 | -48.53 | 47.59 | -45.03 |
| 2018 (5) | 0.34 | -18.19 | 9.05 | -36.4 | 22.77 | -0.83 | 8.19 | 178.57 | 3.80 | -83.12 | 184.55 | 28.58 | 86.57 | 30.61 |
| 2017 (4) | 0.42 | 16.45 | 14.23 | 32.62 | 22.96 | 1.37 | 2.94 | -77.63 | 22.50 | 672.5 | 143.53 | -17.28 | 66.28 | -26.62 |
| 2016 (3) | 0.36 | 19.81 | 10.73 | 45.59 | 22.65 | 0.35 | 13.14 | 21.55 | 2.91 | 293.6 | 173.51 | 7.75 | 90.33 | 57.15 |
| 2015 (2) | 0.30 | -0.92 | 7.37 | 21.42 | 22.57 | 0.36 | 10.81 | -66.24 | 0.74 | 876.8 | 161.03 | 8.77 | 57.48 | 11.14 |
| 2014 (1) | 0.30 | 0 | 6.07 | 0 | 22.49 | 0 | 32.02 | 0 | 0.08 | 0 | 148.05 | 0 | 51.72 | 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) | 0.38 | -6.38 | -4.35 | 8.36 | -48.55 | -43.82 | 25.28 | 1.12 | 77.03 | 3.84 | -4.95 | -71.88 | 268.46 | 105.29 | 76.76 | 185.98 | 127.61 | 131.9 |
| 23Q3 (19) | 0.41 | -3.65 | -3.38 | 16.25 | 7.4 | 3.64 | 25.00 | 36.24 | 94.86 | 4.04 | -43.49 | -71.68 | 130.77 | 4.12 | -14.95 | 81.71 | 13.85 | -10.18 |
| 23Q2 (18) | 0.42 | -1.62 | 0.28 | 15.13 | 8.07 | 14.88 | 18.35 | 59.01 | -32.86 | 7.14 | -52.97 | -36.95 | 125.59 | 0.57 | -26.18 | 71.77 | 12.42 | -26.18 |
| 23Q1 (17) | 0.43 | 7.8 | -10.03 | 14.0 | -5.91 | -15.87 | 11.54 | -19.19 | -18.1 | 15.18 | 11.32 | -40.32 | 124.88 | -17.78 | -32.1 | 63.84 | -20.4 | -36.15 |
| 22Q4 (16) | 0.40 | -5.43 | -15.46 | 14.88 | -5.1 | -7.29 | 14.28 | 11.3 | 8.1 | 13.64 | -4.29 | -53.27 | 151.88 | -1.22 | -34.07 | 80.20 | -11.84 | -36.48 |
| 22Q3 (15) | 0.42 | 0.0 | -14.81 | 15.68 | 19.06 | -11.91 | 12.83 | -53.06 | -39.82 | 14.25 | 25.82 | -22.39 | 153.76 | -9.63 | -18.5 | 90.97 | -6.43 | -27.58 |
| 22Q2 (14) | 0.42 | -11.74 | -11.78 | 13.17 | -20.85 | -10.71 | 27.33 | 93.97 | 63.36 | 11.33 | -55.48 | -44.12 | 170.14 | -7.49 | -27.13 | 97.22 | -2.77 | -32.33 |
| 22Q1 (13) | 0.48 | 1.29 | -2.62 | 16.64 | 3.68 | 1.09 | 14.09 | 6.66 | -54.56 | 25.44 | -12.83 | 60.85 | 183.92 | -20.16 | -30.51 | 99.99 | -20.8 | -48.87 |
| 21Q4 (12) | 0.47 | -4.71 | -3.9 | 16.05 | -9.83 | -1.17 | 13.21 | -38.04 | 34.52 | 29.19 | 58.96 | -19.89 | 230.36 | 22.1 | -8.61 | 126.25 | 0.51 | -34.45 |
| 21Q3 (11) | 0.50 | 3.56 | 1.37 | 17.8 | 20.68 | 4.77 | 21.32 | 27.44 | 205.88 | 18.36 | -9.41 | -71.58 | 188.67 | -19.2 | -15.9 | 125.61 | -12.57 | -24.9 |
| 21Q2 (10) | 0.48 | -2.58 | 2.96 | 14.75 | -10.39 | -1.14 | 16.73 | -46.05 | 1086.52 | 20.27 | 28.14 | -93.44 | 233.50 | -11.78 | -3.58 | 143.67 | -26.53 | 0.64 |
| 21Q1 (9) | 0.49 | -0.04 | 0 | 16.46 | 1.35 | 0 | 31.01 | 215.78 | 0 | 15.82 | -56.59 | 0 | 264.69 | 5.01 | 0 | 195.55 | 1.53 | 0 |
| 20Q4 (8) | 0.49 | 0.51 | 0 | 16.24 | -4.41 | 0 | 9.82 | 40.89 | 0 | 36.44 | -43.6 | 0 | 252.06 | 12.35 | 0 | 192.61 | 15.16 | 0 |
| 20Q3 (7) | 0.49 | 5.19 | 0 | 16.99 | 13.87 | 0 | 6.97 | 394.33 | 0 | 64.60 | -79.08 | 0 | 224.35 | -7.36 | 0 | 167.26 | 17.16 | 0 |
| 20Q2 (6) | 0.47 | 0 | 0 | 14.92 | 0 | 0 | 1.41 | 0 | 0 | 308.75 | 0 | 0 | 242.17 | 0 | 0 | 142.76 | 0 | 0 |
