- 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) | 0.40 | -4.62 | 6.38 | -9.25 | 30.59 | -17.79 | 10.47 | -20.02 | 4.31 | -16.38 | 168.06 | -7.87 | 141.17 | -3.47 |
| 2022 (9) | 0.42 | -8.48 | 7.03 | 59.05 | 37.21 | -11.49 | 13.09 | -55.48 | 5.16 | 18906.0 | 182.42 | 45.45 | 146.24 | 38.41 |
| 2021 (8) | 0.46 | -9.26 | 4.42 | -35.38 | 42.04 | 46.69 | 29.40 | 214.44 | 0.03 | -98.36 | 125.42 | 5.17 | 105.66 | 9.27 |
| 2020 (7) | 0.51 | -2.73 | 6.84 | -8.31 | 28.66 | 3.77 | 9.35 | 240.0 | 1.66 | -94.43 | 119.26 | 4.04 | 96.70 | 14.25 |
| 2019 (6) | 0.52 | 9.13 | 7.46 | 10.19 | 27.62 | -18.36 | 2.75 | -43.65 | 29.75 | 597.0 | 114.63 | -23.36 | 84.64 | -28.19 |
| 2018 (5) | 0.48 | -11.29 | 6.77 | -18.92 | 33.83 | 9.98 | 4.88 | 266.92 | 4.27 | 13.32 | 149.56 | 11.27 | 117.86 | 68.13 |
| 2017 (4) | 0.54 | 4.95 | 8.35 | 13.92 | 30.76 | 15.81 | 1.33 | -67.0 | 3.77 | 0.0 | 134.41 | 2.74 | 70.10 | 3.64 |
| 2016 (3) | 0.51 | 7.73 | 7.33 | 1.52 | 26.56 | -9.97 | 4.03 | 19.58 | 3.77 | -54.07 | 130.83 | -9.56 | 67.64 | -10.24 |
| 2015 (2) | 0.47 | -7.91 | 7.22 | -14.05 | 29.5 | -13.59 | 3.37 | -5.07 | 8.20 | 85.87 | 144.66 | 17.91 | 75.36 | 8.21 |
| 2014 (1) | 0.52 | 0 | 8.4 | 0 | 34.14 | 0 | 3.55 | 0 | 4.41 | 0 | 122.69 | 0 | 69.64 | 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) | 0.40 | -1.06 | -4.62 | 6.38 | -1.69 | -9.25 | 13.99 | 12.01 | 316.37 | 13.24 | -12.84 | -89.74 | 168.06 | 2.49 | -7.87 | 141.17 | 5.63 | -3.47 |
| 23Q3 (19) | 0.40 | -4.57 | -5.11 | 6.49 | -3.71 | -9.48 | 12.49 | 33.3 | 36.65 | 15.19 | -40.36 | -61.93 | 163.97 | -2.9 | 1.3 | 133.64 | -5.92 | 2.08 |
| 23Q2 (18) | 0.42 | 3.62 | -8.1 | 6.74 | -4.13 | -8.55 | 9.37 | 47.33 | -53.64 | 25.47 | -22.49 | 111.87 | 168.87 | -7.59 | 5.23 | 142.05 | -2.2 | 3.13 |
| 23Q1 (17) | 0.41 | -2.5 | -7.13 | 7.03 | 0.0 | -9.29 | 6.36 | 89.29 | -70.95 | 32.87 | -74.52 | 158.02 | 182.74 | 0.18 | 1.88 | 145.25 | -0.68 | -4.01 |
| 22Q4 (16) | 0.42 | -1.57 | -8.48 | 7.03 | -1.95 | 59.05 | 3.36 | -63.24 | -88.61 | 129.00 | 223.23 | 107400.0 | 182.42 | 12.7 | 45.45 | 146.24 | 11.7 | 38.41 |
| 22Q3 (15) | 0.43 | -7.58 | -10.29 | 7.17 | -2.71 | 34.77 | 9.14 | -54.77 | -69.07 | 39.91 | 231.93 | 2998.21 | 161.87 | 0.87 | 26.97 | 130.92 | -4.95 | 19.78 |
| 22Q2 (14) | 0.46 | 4.72 | -4.25 | 7.37 | -4.9 | 27.51 | 20.21 | -7.67 | -39.83 | 12.02 | -5.61 | 778.1 | 160.47 | -10.53 | 25.62 | 137.74 | -8.97 | 25.82 |
| 22Q1 (13) | 0.44 | -3.92 | -11.33 | 7.75 | 75.34 | 19.05 | 21.89 | -25.8 | -12.54 | 12.74 | 10515.08 | 442.55 | 179.36 | 43.01 | 44.39 | 151.31 | 43.2 | 45.31 |
| 21Q4 (12) | 0.46 | -3.51 | -9.26 | 4.42 | -16.92 | -35.38 | 29.50 | -0.17 | 125.19 | 0.12 | -90.68 | -97.1 | 125.42 | -1.62 | 5.17 | 105.66 | -3.33 | 9.27 |
| 21Q3 (11) | 0.48 | -1.37 | -8.1 | 5.32 | -7.96 | -30.28 | 29.55 | -12.03 | 114.91 | 1.29 | -5.92 | -79.66 | 127.49 | -0.2 | 4.95 | 109.30 | -0.16 | 11.01 |
| 21Q2 (10) | 0.48 | -3.02 | -6.77 | 5.78 | -11.21 | -23.85 | 33.59 | 34.2 | 494.51 | 1.37 | -41.68 | -76.43 | 127.74 | 2.83 | 9.87 | 109.47 | 5.13 | 16.28 |
| 21Q1 (9) | 0.50 | -1.68 | 0 | 6.51 | -4.82 | 0 | 25.03 | 91.07 | 0 | 2.35 | -43.33 | 0 | 124.22 | 4.16 | 0 | 104.13 | 7.68 | 0 |
| 20Q4 (8) | 0.51 | -2.28 | 0 | 6.84 | -10.35 | 0 | 13.10 | -4.73 | 0 | 4.14 | -34.59 | 0 | 119.26 | -1.83 | 0 | 96.70 | -1.79 | 0 |
| 20Q3 (7) | 0.52 | 0.06 | 0 | 7.63 | 0.53 | 0 | 13.75 | 143.36 | 0 | 6.33 | 9.02 | 0 | 121.48 | 4.49 | 0 | 98.46 | 4.59 | 0 |
| 20Q2 (6) | 0.52 | 0 | 0 | 7.59 | 0 | 0 | 5.65 | 0 | 0 | 5.81 | 0 | 0 | 116.26 | 0 | 0 | 94.14 | 0 | 0 |
