- 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) | 0.30 | -10.03 | 12.97 | -38.65 | 80.16 | 7.84 | 26.34 | -31.19 | 0.83 | 86.93 | 240.41 | 25.53 | 202.82 | 26.36 |
| 2022 (9) | 0.33 | -9.24 | 21.14 | -12.5 | 74.33 | -13.37 | 38.28 | -55.61 | 0.45 | -28.77 | 191.52 | 9.05 | 160.51 | 8.47 |
| 2021 (8) | 0.37 | 0.27 | 24.16 | 59.58 | 85.8 | 4.33 | 86.23 | -47.09 | 0.63 | 28686.42 | 175.62 | 8.88 | 147.98 | 4.74 |
| 2020 (7) | 0.37 | 9.39 | 15.14 | 657.0 | 82.24 | -14.03 | 162.96 | -66.37 | 0.00 | 0 | 161.30 | -19.86 | 141.28 | -9.92 |
| 2019 (6) | 0.33 | -23.86 | 2.0 | 1566.67 | 95.66 | 18.13 | 484.56 | 4.37 | 0.00 | 0 | 201.28 | 11.64 | 156.84 | 11.29 |
| 2018 (5) | 0.44 | 49.49 | 0.12 | -91.61 | 80.98 | 98.87 | 464.27 | 36.66 | 0.00 | 0 | 180.30 | -18.96 | 140.93 | -3.59 |
| 2017 (4) | 0.29 | 2.37 | 1.43 | -39.92 | 40.72 | 30.93 | 339.72 | 119.61 | 0.19 | -28.05 | 222.47 | -8.6 | 146.18 | -11.33 |
| 2016 (3) | 0.29 | -0.45 | 2.38 | 4.39 | 31.1 | 50.61 | 154.69 | 227.04 | 0.27 | -42.14 | 243.39 | -19.71 | 164.86 | -31.28 |
| 2015 (2) | 0.29 | -9.71 | 2.28 | -46.6 | 20.65 | 41.92 | 47.30 | -13.58 | 0.47 | -80.54 | 303.12 | -20.05 | 239.90 | -20.0 |
| 2014 (1) | 0.32 | 9.88 | 4.27 | 117.86 | 14.55 | 3.63 | 54.73 | 27.49 | 2.39 | 0 | 379.15 | 4.06 | 299.89 | 4.21 |
| 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) | 0.30 | -21.41 | -10.03 | 12.97 | -51.91 | -38.65 | 15.56 | -67.37 | -54.1 | 3.66 | 28.06 | 244.3 | 240.41 | 31.41 | 25.53 | 202.82 | 32.86 | 26.36 |
| 23Q3 (19) | 0.38 | 1.76 | 11.08 | 26.97 | 39.74 | 30.8 | 47.68 | 59.57 | -30.42 | 2.86 | -6.62 | 103.91 | 182.95 | 8.54 | 3.08 | 152.66 | 9.08 | 6.79 |
| 23Q2 (18) | 0.37 | 20.26 | -1.68 | 19.3 | -0.31 | 9.16 | 29.88 | 35.39 | 27.75 | 3.06 | -22.26 | -46.25 | 168.55 | -19.84 | 3.83 | 139.95 | -19.49 | 5.05 |
| 23Q1 (17) | 0.31 | -6.46 | -24.18 | 19.36 | -8.42 | -17.51 | 22.07 | -34.9 | -38.95 | 3.94 | 270.37 | -30.86 | 210.28 | 9.8 | 40.53 | 173.84 | 8.3 | 40.34 |
| 22Q4 (16) | 0.33 | -2.97 | -9.24 | 21.14 | 2.52 | -12.5 | 33.90 | -50.53 | -26.42 | 1.06 | -24.16 | -77.92 | 191.52 | 7.91 | 9.05 | 160.51 | 12.28 | 8.47 |
| 22Q3 (15) | 0.34 | -9.92 | -15.3 | 20.62 | 16.63 | 6.4 | 68.53 | 192.99 | -72.47 | 1.40 | -75.38 | 11.8 | 177.48 | 9.33 | 19.4 | 142.96 | 7.31 | 12.21 |
| 22Q2 (14) | 0.38 | -7.26 | 2.04 | 17.68 | -24.67 | 9.95 | 23.39 | -35.3 | -56.07 | 5.70 | 0.0 | 402.18 | 162.33 | 8.49 | -8.65 | 133.22 | 7.55 | -12.83 |
| 22Q1 (13) | 0.41 | 11.97 | 9.46 | 23.47 | -2.86 | 29.03 | 36.15 | -21.53 | -67.54 | 5.70 | 18.29 | 314.21 | 149.63 | -14.8 | -9.9 | 123.87 | -16.29 | -11.72 |
| 21Q4 (12) | 0.37 | -9.45 | 0.27 | 24.16 | 24.66 | 59.58 | 46.07 | -81.49 | -74.29 | 4.82 | 283.97 | 53838.31 | 175.62 | 18.15 | 8.88 | 147.98 | 16.15 | 4.74 |
| 21Q3 (11) | 0.41 | 8.52 | 5.0 | 19.38 | 20.52 | 28.09 | 248.90 | 367.51 | 93.89 | 1.25 | 10.56 | 15389.83 | 148.64 | -16.35 | -0.2 | 127.40 | -16.64 | 1.27 |
| 21Q2 (10) | 0.37 | -0.51 | -15.18 | 16.08 | -11.6 | 37.55 | 53.24 | -52.2 | -68.23 | 1.13 | -17.52 | 14760.9 | 177.70 | 7.0 | 35.25 | 152.83 | 8.92 | 39.34 |
| 21Q1 (9) | 0.38 | 2.57 | 14.56 | 18.19 | 20.15 | 301.55 | 111.37 | -37.84 | -46.53 | 1.38 | 15303.67 | 12690.55 | 166.08 | 2.96 | -15.26 | 140.31 | -0.69 | -6.53 |
| 20Q4 (8) | 0.37 | -5.18 | 9.39 | 15.14 | 0.07 | 657.0 | 179.16 | 39.57 | -54.6 | 0.01 | 10.27 | 0 | 161.30 | 8.3 | -19.86 | 141.28 | 12.31 | -9.92 |
| 20Q3 (7) | 0.39 | -12.34 | 2.36 | 15.13 | 29.43 | 202.6 | 128.37 | -23.4 | -62.92 | 0.01 | 6.07 | 0 | 148.94 | 13.36 | -16.26 | 125.80 | 14.7 | -9.33 |
| 20Q2 (6) | 0.44 | 34.38 | 4.04 | 11.69 | 158.06 | 0 | 167.59 | -19.54 | -99.18 | 0.01 | -29.01 | 0 | 131.39 | -32.96 | -21.03 | 109.68 | -26.93 | -3.49 |
| 20Q1 (5) | 0.33 | -2.06 | -13.2 | 4.53 | 126.5 | 0 | 208.28 | -47.22 | -34.07 | 0.01 | 0 | 0 | 195.99 | -2.63 | -1.83 | 150.11 | -4.29 | 11.73 |
| 19Q4 (4) | 0.33 | -11.28 | 0.0 | 2.0 | -60.0 | 0.0 | 394.63 | 13.98 | 0.0 | 0.00 | 0 | 0.0 | 201.28 | 13.16 | 0.0 | 156.84 | 13.05 | 0.0 |
| 19Q3 (3) | 0.38 | -10.9 | 0.0 | 5.0 | 0 | 0.0 | 346.23 | -98.3 | 0.0 | 0.00 | 0 | 0.0 | 177.87 | 6.9 | 0.0 | 138.74 | 22.08 | 0.0 |
| 19Q2 (2) | 0.42 | 12.11 | 0.0 | 0 | 0 | 0.0 | 20364.30 | 6346.23 | 0.0 | 0.00 | 0 | 0.0 | 166.39 | -16.65 | 0.0 | 113.65 | -15.41 | 0.0 |
| 19Q1 (1) | 0.38 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 315.91 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 199.64 | 0.0 | 0.0 | 134.35 | 0.0 | 0.0 |
