- 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) | 0.56 | 5.23 | 22.32 | 36.76 | 0.76 | 20.63 | 3.64 | -59.56 | 3.78 | 63.34 | 41.31 | 85.41 | 40.49 | 84.13 |
| 2022 (9) | 0.53 | 132.92 | 16.32 | 101.98 | 0.63 | 53.66 | 9.00 | 44.23 | 2.31 | -52.33 | 22.28 | -95.13 | 21.99 | -95.04 |
| 2021 (8) | 0.23 | -19.09 | 8.08 | -21.25 | 0.41 | -48.1 | 6.24 | 81.4 | 4.85 | 0 | 457.93 | 61.93 | 443.34 | 61.74 |
| 2020 (7) | 0.28 | -27.22 | 10.26 | -32.68 | 0.79 | 27.42 | 3.44 | 37.05 | 0.00 | 0 | 282.80 | 38.56 | 274.11 | 35.47 |
| 2019 (6) | 0.39 | 50.82 | 15.24 | -2.18 | 0.62 | 6.9 | 2.51 | -43.34 | 0.00 | 0 | 204.10 | -29.85 | 202.34 | -30.15 |
| 2018 (5) | 0.26 | -6.98 | 15.58 | 8.5 | 0.58 | -24.68 | 4.43 | -72.89 | 0.00 | 0 | 290.93 | 5.76 | 289.67 | 5.77 |
| 2017 (4) | 0.28 | -20.95 | 14.36 | 11.84 | 0.77 | -34.75 | 16.34 | 52.71 | 0.00 | 0 | 275.08 | 22.42 | 273.87 | 23.62 |
| 2016 (3) | 0.35 | -27.41 | 12.84 | 6.38 | 1.18 | 4.42 | 10.70 | 229.23 | 0.00 | 0 | 224.70 | 7.09 | 221.54 | 9.12 |
| 2015 (2) | 0.48 | -0.39 | 12.07 | 11.76 | 1.13 | -34.3 | 3.25 | -12.63 | 5.85 | 10041.84 | 209.83 | 28.31 | 203.03 | 29.85 |
| 2014 (1) | 0.48 | -1.39 | 10.8 | 46.54 | 1.72 | -30.92 | 3.72 | 0 | 0.06 | 0 | 163.53 | 7.2 | 156.36 | 6.72 |
| 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) | 0.56 | -2.21 | 5.23 | 22.32 | 5.83 | 36.76 | 3.62 | -66.76 | 27.02 | 13.81 | 116.09 | 369.6 | 41.31 | -2.75 | 85.41 | 40.49 | -4.21 | 84.13 |
| 23Q3 (19) | 0.57 | -3.95 | 209.51 | 21.09 | 0.24 | 183.85 | 10.89 | 251.04 | -69.19 | 6.39 | -39.23 | 117.32 | 42.48 | 44.0 | -93.16 | 42.27 | 44.76 | -92.97 |
| 23Q2 (18) | 0.59 | 12.23 | 174.36 | 21.04 | 15.1 | 193.85 | -7.21 | -197.43 | -201.55 | 10.51 | 0.0 | -38.64 | 29.50 | 31.05 | -93.77 | 29.20 | 30.59 | -93.63 |
| 23Q1 (17) | 0.53 | -0.17 | 187.43 | 18.28 | 12.01 | 136.79 | 7.40 | 159.65 | -20.52 | 10.51 | 257.59 | -36.12 | 22.51 | 1.03 | -96.43 | 22.36 | 1.68 | -96.35 |
| 22Q4 (16) | 0.53 | 187.61 | 132.92 | 16.32 | 119.65 | 101.98 | 2.85 | -91.94 | 2475.0 | 2.94 | 0.0 | -7.83 | 22.28 | -96.41 | -95.13 | 21.99 | -96.34 | -95.04 |
| 22Q3 (15) | 0.18 | -14.85 | -22.36 | 7.43 | 3.77 | -5.47 | 35.35 | 397.89 | 5.49 | 2.94 | -82.84 | -7.83 | 621.01 | 31.19 | 40.48 | 601.47 | 31.3 | 40.8 |
| 22Q2 (14) | 0.22 | 17.57 | -6.61 | 7.16 | -7.25 | -15.17 | 7.10 | -23.74 | 543.75 | 17.14 | 4.12 | 0 | 473.37 | -24.85 | -15.52 | 458.08 | -25.16 | -16.05 |
| 22Q1 (13) | 0.18 | -19.1 | -10.17 | 7.72 | -4.46 | -18.48 | 9.31 | 7858.33 | 603.24 | 16.46 | 415.92 | 0 | 629.87 | 37.55 | 62.22 | 612.06 | 38.06 | 61.54 |
| 21Q4 (12) | 0.23 | -4.14 | -19.09 | 8.08 | 2.8 | -21.25 | -0.12 | -100.36 | 87.5 | 3.19 | 0.0 | 0 | 457.93 | 3.59 | 61.93 | 443.34 | 3.78 | 61.74 |
| 21Q3 (11) | 0.24 | 2.42 | -31.44 | 7.86 | -6.87 | -33.22 | 33.51 | 2194.38 | 144.78 | 3.19 | 0 | 0 | 442.05 | -21.11 | 97.72 | 427.18 | -21.71 | 92.35 |
| 21Q2 (10) | 0.23 | 13.1 | -31.84 | 8.44 | -10.88 | -40.27 | -1.60 | 13.51 | -195.81 | 0.00 | 0 | 0 | 560.31 | 44.3 | 142.67 | 545.64 | 44.01 | 137.61 |
| 21Q1 (9) | 0.20 | -27.14 | -48.45 | 9.47 | -7.7 | -34.55 | -1.85 | -92.71 | -65.18 | 0.00 | 0 | 0 | 388.29 | 37.3 | 96.46 | 378.88 | 38.22 | 92.97 |
| 20Q4 (8) | 0.28 | -18.77 | -27.22 | 10.26 | -12.83 | -29.34 | -0.96 | -107.01 | -300.0 | 0.00 | 0 | 0 | 282.80 | 26.49 | 38.56 | 274.11 | 23.42 | 35.47 |
| 20Q3 (7) | 0.35 | 1.83 | -6.69 | 11.77 | -16.7 | -26.48 | 13.69 | 719.76 | -15.39 | 0.00 | 0 | 0 | 223.57 | -3.17 | 7.79 | 222.09 | -3.29 | 7.74 |
| 20Q2 (6) | 0.34 | -14.46 | 26.11 | 14.13 | -2.35 | -11.02 | 1.67 | 249.11 | 217.61 | 0.00 | 0 | 0 | 230.89 | 16.82 | -16.82 | 229.64 | 16.96 | -16.91 |
| 20Q1 (5) | 0.40 | 2.88 | 39.95 | 14.47 | -0.34 | -10.46 | -1.12 | -333.33 | 69.48 | 0.00 | 0 | 0 | 197.64 | -3.17 | -25.89 | 196.34 | -2.97 | -26.04 |
| 19Q4 (4) | 0.39 | 4.13 | 0.0 | 14.52 | -9.31 | 0.0 | 0.48 | -97.03 | 0.0 | 0.00 | 0 | 0.0 | 204.10 | -1.6 | 0.0 | 202.34 | -1.84 | 0.0 |
| 19Q3 (3) | 0.37 | 37.63 | 0.0 | 16.01 | 0.82 | 0.0 | 16.18 | 1239.44 | 0.0 | 0.00 | 0 | 0.0 | 207.42 | -25.27 | 0.0 | 206.14 | -25.41 | 0.0 |
| 19Q2 (2) | 0.27 | -5.08 | 0.0 | 15.88 | -1.73 | 0.0 | -1.42 | 61.31 | 0.0 | 0.00 | 0 | 0.0 | 277.57 | 4.08 | 0.0 | 276.37 | 4.11 | 0.0 |
| 19Q1 (1) | 0.28 | 0.0 | 0.0 | 16.16 | 0.0 | 0.0 | -3.67 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 266.70 | 0.0 | 0.0 | 265.46 | 0.0 | 0.0 |
