- 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) | 0.52 | 2.95 | 28.66 | -2.15 | 31.93 | -14.37 | 3.58 | -15.57 | 12.22 | 7.78 | 167.61 | -8.73 | 125.72 | -7.03 |
| 2022 (9) | 0.50 | -5.44 | 29.29 | 33.56 | 37.29 | -13.3 | 4.24 | -46.4 | 11.33 | 50.8 | 183.65 | -13.72 | 135.23 | -6.87 |
| 2021 (8) | 0.53 | 7.82 | 21.93 | -12.63 | 43.01 | 14.82 | 7.91 | 174.65 | 7.52 | -92.61 | 212.85 | 17.54 | 145.20 | 11.8 |
| 2020 (7) | 0.49 | 2.33 | 25.1 | 21.55 | 37.46 | 0.48 | 2.88 | 11.2 | 101.64 | -7.6 | 181.09 | 1.08 | 129.87 | 8.17 |
| 2019 (6) | 0.48 | 11.49 | 20.65 | 20.34 | 37.28 | -0.59 | 2.59 | -65.23 | 110.00 | 59900.0 | 179.15 | 3.82 | 120.06 | 2.14 |
| 2018 (5) | 0.43 | 0.98 | 17.16 | -15.96 | 37.5 | 5.96 | 7.45 | -76.11 | 0.18 | -84.7 | 172.56 | -0.87 | 117.55 | -5.71 |
| 2017 (4) | 0.43 | 16.61 | 20.42 | 55.64 | 35.39 | 0.31 | 31.18 | -13.72 | 1.20 | 0 | 174.08 | -7.12 | 124.67 | -11.26 |
| 2016 (3) | 0.37 | -5.86 | 13.12 | 22.96 | 35.28 | 9.23 | 36.14 | -4.42 | 0.00 | 0 | 187.42 | -8.83 | 140.49 | -9.3 |
| 2015 (2) | 0.39 | 23.93 | 10.67 | 24.07 | 32.3 | 3.36 | 37.81 | -43.84 | 0.00 | 0 | 205.58 | -1.03 | 154.90 | -3.19 |
| 2014 (1) | 0.31 | 6.69 | 8.6 | 25.73 | 31.25 | 3.75 | 67.32 | 6.18 | 0.00 | 0 | 207.73 | -26.74 | 160.00 | -31.61 |
| 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) | 0.52 | 3.8 | 2.95 | 28.66 | 3.62 | -2.15 | 5.01 | 59.05 | 268.69 | 31.56 | -74.09 | -13.8 | 167.61 | -5.68 | -8.73 | 125.72 | -5.4 | -7.03 |
| 23Q3 (19) | 0.50 | -6.72 | -0.5 | 27.66 | -8.68 | -3.86 | 3.15 | -37.38 | -12.5 | 121.78 | 314.43 | 232.65 | 177.71 | 7.61 | 10.84 | 132.90 | 5.09 | 17.65 |
| 23Q2 (18) | 0.53 | 6.1 | 1.62 | 30.29 | 1.99 | 31.35 | 5.03 | 272.59 | -39.4 | 29.38 | -80.38 | 41.2 | 165.14 | -9.38 | -16.21 | 126.46 | -6.97 | -2.87 |
| 23Q1 (17) | 0.50 | 0.22 | -3.73 | 29.7 | 1.4 | 34.09 | 1.35 | 145.45 | -88.13 | 149.75 | 309.06 | 803.77 | 182.24 | -0.77 | -14.28 | 135.94 | 0.53 | -1.74 |
| 22Q4 (16) | 0.50 | 0.32 | -5.44 | 29.29 | 1.81 | 33.56 | -2.97 | -182.5 | -122.99 | 36.61 | 0.0 | 148.09 | 183.65 | 14.55 | -13.72 | 135.23 | 19.71 | -6.87 |
| 22Q3 (15) | 0.50 | -4.74 | -7.64 | 28.77 | 24.76 | 34.88 | 3.60 | -56.63 | -49.01 | 36.61 | 75.91 | -0.16 | 160.33 | -18.65 | -21.87 | 112.96 | -13.23 | -21.41 |
| 22Q2 (14) | 0.53 | 0.52 | 1.51 | 23.06 | 4.11 | -6.45 | 8.30 | -27.0 | -7.47 | 20.81 | 25.6 | -26.88 | 197.08 | -7.3 | 11.5 | 130.19 | -5.9 | 5.08 |
| 22Q1 (13) | 0.52 | -1.56 | 3.0 | 22.15 | 1.0 | -11.79 | 11.37 | -12.0 | 281.54 | 16.57 | 12.29 | -89.61 | 212.61 | -0.11 | 18.02 | 138.35 | -4.72 | 9.39 |
| 21Q4 (12) | 0.53 | -2.01 | 7.82 | 21.93 | 2.81 | -12.63 | 12.92 | 83.0 | 633.88 | 14.76 | -59.76 | -55.93 | 212.85 | 3.72 | 17.54 | 145.20 | 1.02 | 11.8 |
| 21Q3 (11) | 0.54 | 4.69 | 8.38 | 21.33 | -13.47 | -17.68 | 7.06 | -21.29 | 7.46 | 36.67 | 28.83 | 9.51 | 205.21 | 16.1 | 19.64 | 143.73 | 16.0 | 18.13 |
| 21Q2 (10) | 0.52 | 1.99 | 4.88 | 24.65 | -1.83 | 23.74 | 8.97 | 201.01 | -27.66 | 28.46 | -82.15 | 86.58 | 176.75 | -1.88 | -19.2 | 123.90 | -2.03 | -19.13 |
| 21Q1 (9) | 0.51 | 3.05 | 4.49 | 25.11 | 0.04 | 15.66 | 2.98 | 223.14 | 161.95 | 159.43 | 376.14 | 1095.71 | 180.14 | -0.52 | -11.21 | 126.47 | -2.62 | -11.63 |
| 20Q4 (8) | 0.49 | -1.5 | 2.33 | 25.1 | -3.13 | 21.55 | -2.42 | -136.83 | -138.11 | 33.48 | 0.0 | 151.13 | 181.09 | 5.57 | 1.08 | 129.87 | 6.74 | 8.17 |
| 20Q3 (7) | 0.50 | 1.32 | 3.76 | 25.91 | 30.07 | 28.33 | 6.57 | -47.02 | 36.88 | 33.48 | 119.51 | 52.2 | 171.53 | -21.59 | -3.93 | 121.67 | -20.59 | 1.69 |
| 20Q2 (6) | 0.49 | 1.61 | 4.38 | 19.92 | -8.25 | 10.54 | 12.40 | 357.8 | 1897.1 | 15.25 | 14.41 | 0 | 218.75 | 7.82 | 33.8 | 153.21 | 7.05 | 44.17 |
| 20Q1 (5) | 0.49 | 0.91 | 12.38 | 21.71 | 5.13 | 25.13 | -4.81 | -175.75 | -486.59 | 13.33 | 0.0 | 0 | 202.89 | 13.25 | 16.7 | 143.12 | 19.21 | 26.67 |
| 19Q4 (4) | 0.48 | -0.12 | 0.0 | 20.65 | 2.28 | 0.0 | 6.35 | 32.29 | 0.0 | 13.33 | -39.39 | 0.0 | 179.15 | 0.34 | 0.0 | 120.06 | 0.34 | 0.0 |
| 19Q3 (3) | 0.48 | 1.92 | 0.0 | 20.19 | 12.04 | 0.0 | 4.80 | 795.65 | 0.0 | 22.00 | 0 | 0.0 | 178.54 | 9.21 | 0.0 | 119.65 | 12.59 | 0.0 |
| 19Q2 (2) | 0.47 | 9.39 | 0.0 | 18.02 | 3.86 | 0.0 | -0.69 | 15.85 | 0.0 | 0.00 | 0 | 0.0 | 163.49 | -5.96 | 0.0 | 106.27 | -5.95 | 0.0 |
| 19Q1 (1) | 0.43 | 0.0 | 0.0 | 17.35 | 0.0 | 0.0 | -0.82 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 173.86 | 0.0 | 0.0 | 112.99 | 0.0 | 0.0 |
