- 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) | 0.60 | -7.9 | 79.31 | -26.39 | 142.05 | 3.5 | 14.47 | 25.28 | 3.57 | -26.71 | 246.56 | 24.14 | 92.26 | 5.15 |
| 2022 (9) | 0.65 | 5.03 | 107.75 | 309.23 | 137.24 | -26.97 | 11.55 | -48.76 | 4.87 | 341.99 | 198.62 | -20.75 | 87.74 | -34.85 |
| 2021 (8) | 0.62 | -2.51 | 26.33 | -41.81 | 187.92 | 43.88 | 22.54 | 59.74 | 1.10 | -54.71 | 250.63 | -4.24 | 134.67 | 22.64 |
| 2020 (7) | 0.63 | -2.89 | 45.25 | -34.76 | 130.61 | 5.01 | 14.11 | 15.37 | 2.43 | -55.32 | 261.74 | -38.53 | 109.81 | -44.77 |
| 2019 (6) | 0.65 | 5.95 | 69.36 | -9.51 | 124.38 | -3.6 | 12.23 | -53.18 | 5.44 | 52.51 | 425.83 | 38.56 | 198.82 | 31.21 |
| 2018 (5) | 0.62 | 7.01 | 76.65 | -25.9 | 129.03 | -27.54 | 26.12 | -56.0 | 3.57 | 45.25 | 307.33 | -2.0 | 151.53 | 71.92 |
| 2017 (4) | 0.58 | -5.06 | 103.44 | 623.36 | 178.07 | 134.64 | 59.37 | 198.94 | 2.46 | 333.87 | 313.59 | 86.21 | 88.14 | 54.23 |
| 2016 (3) | 0.61 | 10.07 | 14.3 | -51.03 | 75.89 | 0.88 | 19.86 | 55.64 | 0.57 | -84.86 | 168.41 | -32.71 | 57.15 | -41.13 |
| 2015 (2) | 0.55 | 18.38 | 29.2 | 43.42 | 75.23 | -15.46 | 12.76 | -36.96 | 3.74 | 195.4 | 250.26 | -32.97 | 97.08 | -42.69 |
| 2014 (1) | 0.47 | 10.86 | 20.36 | -15.73 | 88.99 | -26.41 | 20.24 | -73.11 | 1.27 | 0 | 373.37 | 70.36 | 169.40 | 80.21 |
| 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) | 0.60 | 0.37 | -7.9 | 79.31 | -6.93 | -26.39 | 12.68 | 0.32 | 47.27 | 15.43 | -36.19 | -39.33 | 246.56 | -28.78 | 24.14 | 92.26 | -40.08 | 5.15 |
| 23Q3 (19) | 0.60 | -2.84 | -6.95 | 85.22 | 4.19 | -11.88 | 12.64 | -35.41 | 46.98 | 24.19 | 101.26 | -19.06 | 346.21 | 43.07 | 51.94 | 153.96 | 38.52 | 38.6 |
| 23Q2 (18) | 0.61 | 3.74 | -2.88 | 81.79 | -5.21 | 76.54 | 19.57 | 39.79 | 51.12 | 12.02 | 28.68 | 38.85 | 241.98 | 11.6 | 17.29 | 111.15 | 19.88 | 12.23 |
| 23Q1 (17) | 0.59 | -8.96 | 0.92 | 86.29 | -19.92 | 194.4 | 14.00 | 62.6 | -18.84 | 9.34 | -63.29 | 66.2 | 216.83 | 9.17 | -23.99 | 92.72 | 5.68 | -35.62 |
| 22Q4 (16) | 0.65 | 1.41 | 5.03 | 107.75 | 11.42 | 309.23 | 8.61 | 0.12 | -64.48 | 25.44 | -14.87 | 562.55 | 198.62 | -12.83 | -20.75 | 87.74 | -21.01 | -34.85 |
| 22Q3 (15) | 0.64 | 1.41 | -1.31 | 96.71 | 108.74 | 120.6 | 8.60 | -33.59 | -68.6 | 29.88 | 245.29 | 397.73 | 227.86 | 10.45 | -12.48 | 111.08 | 12.16 | -15.04 |
| 22Q2 (14) | 0.63 | 7.8 | -5.69 | 46.33 | 58.07 | 9.14 | 12.95 | -24.93 | -30.79 | 8.65 | 54.02 | 1.33 | 206.31 | -27.68 | -9.45 | 99.04 | -31.23 | 2.54 |
| 22Q1 (13) | 0.59 | -5.26 | -6.66 | 29.31 | 11.32 | -41.26 | 17.25 | -28.84 | -10.76 | 5.62 | 46.34 | -39.18 | 285.28 | 13.83 | -0.5 | 144.02 | 6.94 | 20.1 |
| 21Q4 (12) | 0.62 | -4.72 | -2.51 | 26.33 | -39.94 | -41.81 | 24.24 | -11.5 | 3.02 | 3.84 | -36.05 | -37.53 | 250.63 | -3.73 | -4.24 | 134.67 | 3.01 | 22.64 |
| 21Q3 (11) | 0.65 | -3.09 | -1.53 | 43.84 | 3.27 | -30.15 | 27.39 | 46.39 | 44.84 | 6.00 | -29.71 | -39.52 | 260.35 | 14.26 | -14.79 | 130.74 | 35.36 | 3.0 |
| 21Q2 (10) | 0.67 | 6.69 | -0.89 | 42.45 | -14.93 | -36.09 | 18.71 | -3.21 | 34.6 | 8.54 | -7.55 | -50.14 | 227.85 | -20.53 | -26.74 | 96.59 | -19.45 | -27.19 |
| 21Q1 (9) | 0.63 | -1.04 | -5.48 | 49.9 | 10.28 | -39.23 | 19.33 | -17.85 | 602.91 | 9.24 | 50.31 | -95.58 | 286.70 | 9.54 | -46.93 | 119.92 | 9.21 | -50.4 |
| 20Q4 (8) | 0.63 | -3.76 | -2.89 | 45.25 | -27.9 | -34.76 | 23.53 | 24.43 | 171.08 | 6.15 | -38.09 | -77.02 | 261.74 | -14.33 | -38.53 | 109.81 | -13.49 | -44.77 |
| 20Q3 (7) | 0.66 | -2.46 | 0.72 | 62.76 | -5.51 | -21.8 | 18.91 | 36.04 | 89.1 | 9.93 | -42.05 | -76.88 | 305.53 | -1.77 | -32.93 | 126.93 | -4.32 | -43.03 |
| 20Q2 (6) | 0.68 | 1.75 | 6.31 | 66.42 | -19.11 | 9.33 | 13.90 | 405.45 | -12.74 | 17.13 | -91.8 | 14.26 | 311.02 | -42.43 | -17.75 | 132.66 | -45.13 | -24.04 |
| 20Q1 (5) | 0.66 | 1.67 | 6.82 | 82.11 | 18.38 | 10.08 | 2.75 | -68.32 | -80.69 | 208.87 | 680.91 | 1495.65 | 540.27 | 26.87 | 51.76 | 241.77 | 21.6 | 43.37 |
| 19Q4 (4) | 0.65 | -0.18 | 0.0 | 69.36 | -13.58 | 0.0 | 8.68 | -13.2 | 0.0 | 26.75 | -37.72 | 0.0 | 425.83 | -6.53 | 0.0 | 198.82 | -10.77 | 0.0 |
| 19Q3 (3) | 0.65 | 2.96 | 0.0 | 80.26 | 32.12 | 0.0 | 10.00 | -37.23 | 0.0 | 42.94 | 186.44 | 0.0 | 455.57 | 20.47 | 0.0 | 222.81 | 27.58 | 0.0 |
| 19Q2 (2) | 0.64 | 2.24 | 0.0 | 60.75 | -18.55 | 0.0 | 15.93 | 11.87 | 0.0 | 14.99 | 14.53 | 0.0 | 378.15 | 6.22 | 0.0 | 174.64 | 3.56 | 0.0 |
| 19Q1 (1) | 0.62 | 0.0 | 0.0 | 74.59 | 0.0 | 0.0 | 14.24 | 0.0 | 0.0 | 13.09 | 0.0 | 0.0 | 356.00 | 0.0 | 0.0 | 168.63 | 0.0 | 0.0 |
