- 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) | 0.29 | -9.41 | 4.28 | -47.36 | 48.94 | 11.89 | 70.70 | -3.38 | 0.06 | 8.47 | 353.50 | 24.56 | 259.83 | 27.26 |
| 2022 (9) | 0.32 | 6.23 | 8.13 | 87.76 | 43.74 | 18.89 | 73.17 | 115.59 | 0.06 | -52.7 | 283.79 | -25.73 | 204.17 | -26.78 |
| 2021 (8) | 0.30 | -9.03 | 4.33 | -1.81 | 36.79 | 7.48 | 33.94 | -27.66 | 0.12 | -66.63 | 382.11 | 21.51 | 278.85 | 11.46 |
| 2020 (7) | 0.33 | 46.3 | 4.41 | 341.0 | 34.23 | -25.2 | 46.92 | -89.71 | 0.36 | 0 | 314.48 | -18.46 | 250.17 | -5.96 |
| 2019 (6) | 0.23 | -3.05 | 1.0 | 40.85 | 45.76 | 8.33 | 456.13 | -33.73 | 0.00 | 0 | 385.69 | -0.74 | 266.03 | 2.69 |
| 2018 (5) | 0.23 | 8.39 | 0.71 | 3450.0 | 42.24 | -2.36 | 688.27 | -3.19 | 0.00 | 0 | 388.55 | -7.54 | 259.06 | -17.73 |
| 2017 (4) | 0.21 | -11.69 | 0.02 | -99.26 | 43.26 | -3.03 | 710.97 | 18.4 | 0.00 | 0 | 420.25 | 25.01 | 314.89 | 23.45 |
| 2016 (3) | 0.24 | 13.34 | 2.7 | 26900.0 | 44.61 | 13.08 | 600.49 | 159.73 | 0.00 | 0 | 336.16 | -18.81 | 255.08 | -10.27 |
| 2015 (2) | 0.21 | -1.33 | 0.01 | 0.0 | 39.45 | 12.49 | 231.20 | 0 | 0.00 | 0 | 414.02 | 13.32 | 284.26 | 18.0 |
| 2014 (1) | 0.22 | 10.64 | 0.01 | 0 | 35.07 | 16.13 | 0.00 | 0 | 0.00 | 0 | 365.36 | -8.99 | 240.90 | -4.84 |
| 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) | 0.29 | 3.92 | -9.41 | 4.28 | -3.39 | -47.36 | 81.03 | 18.93 | 49.64 | 0.19 | -17.63 | -26.6 | 353.50 | -3.39 | 24.56 | 259.83 | -3.1 | 27.26 |
| 23Q3 (19) | 0.28 | -13.32 | -12.91 | 4.43 | -7.32 | -46.43 | 68.13 | 0.41 | -38.36 | 0.23 | -22.22 | 71.03 | 365.91 | 26.76 | 29.53 | 268.13 | 25.74 | 25.35 |
| 23Q2 (18) | 0.32 | 19.9 | 1.81 | 4.78 | 2.8 | -31.71 | 67.85 | 7.19 | 1.28 | 0.30 | 14.34 | 7.62 | 288.67 | -22.43 | 4.94 | 213.24 | -19.17 | 6.66 |
| 23Q1 (17) | 0.27 | -16.12 | -12.61 | 4.65 | -42.8 | -39.84 | 63.30 | 16.9 | 8.69 | 0.26 | 0.2 | -36.48 | 372.12 | 31.13 | 31.59 | 263.81 | 29.21 | 22.3 |
| 22Q4 (16) | 0.32 | -0.09 | 6.23 | 8.13 | -1.69 | 87.76 | 54.15 | -51.0 | 108.59 | 0.26 | 91.92 | -70.11 | 283.79 | 0.46 | -25.73 | 204.17 | -4.55 | -26.78 |
| 22Q3 (15) | 0.32 | 1.33 | 2.05 | 8.27 | 18.14 | 90.11 | 110.52 | 64.98 | 269.76 | 0.14 | -51.05 | -83.67 | 282.48 | 2.69 | -17.68 | 213.90 | 6.99 | -13.43 |
| 22Q2 (14) | 0.31 | 2.91 | 1.68 | 7.0 | -9.44 | 60.55 | 66.99 | 15.02 | 116.8 | 0.28 | -32.52 | -9.14 | 275.09 | -2.72 | -19.63 | 199.93 | -7.31 | -20.53 |
| 22Q1 (13) | 0.31 | 1.97 | -2.83 | 7.73 | 78.52 | 75.68 | 58.24 | 124.35 | 19.15 | 0.41 | -52.86 | -20.8 | 282.78 | -26.0 | -18.57 | 215.70 | -22.65 | -19.3 |
| 21Q4 (12) | 0.30 | -4.03 | -9.03 | 4.33 | -0.46 | -1.81 | 25.96 | -13.15 | -74.26 | 0.88 | 4.89 | 192.93 | 382.11 | 11.35 | 21.51 | 278.85 | 12.85 | 11.46 |
| 21Q3 (11) | 0.31 | 0.97 | -5.59 | 4.35 | -0.23 | -10.12 | 29.89 | -3.27 | 10063.33 | 0.84 | 172.3 | 0 | 343.16 | 0.26 | 12.85 | 247.09 | -1.79 | 5.4 |
| 21Q2 (10) | 0.31 | -1.65 | 1.28 | 4.36 | -0.91 | 425.3 | 30.90 | -36.78 | 151.68 | 0.31 | -41.18 | 0 | 342.27 | -1.44 | -3.94 | 251.59 | -5.87 | -2.3 |
| 21Q1 (9) | 0.31 | -4.55 | 29.38 | 4.4 | -0.23 | 0 | 48.88 | -51.53 | -67.37 | 0.52 | 74.36 | 0 | 347.26 | 10.42 | -34.79 | 267.27 | 6.84 | -31.82 |
| 20Q4 (8) | 0.33 | -0.39 | 46.3 | 4.41 | -8.88 | 341.0 | 100.85 | 33716.67 | -37.54 | 0.30 | 0 | 0 | 314.48 | 3.42 | -18.46 | 250.17 | 6.71 | -5.96 |
| 20Q3 (7) | 0.33 | 8.31 | 7.18 | 4.84 | 483.13 | 8.04 | -0.30 | 99.5 | -100.06 | 0.00 | 0 | 0 | 304.08 | -14.66 | 12.19 | 234.44 | -8.96 | 13.16 |
| 20Q2 (6) | 0.31 | 25.64 | 10.6 | 0.83 | 0 | 12.16 | -59.79 | -139.91 | -100.31 | 0.00 | 0 | 0 | 356.31 | -33.09 | 12.69 | 257.50 | -34.31 | 9.88 |
| 20Q1 (5) | 0.24 | 7.94 | 14.76 | 0 | -100.0 | -100.0 | 149.80 | -7.23 | -82.46 | 0.00 | 0 | 0 | 532.51 | 38.07 | 16.77 | 392.02 | 47.36 | 22.26 |
| 19Q4 (4) | 0.23 | -27.02 | 0.0 | 1.0 | -77.68 | 0.0 | 161.47 | -67.8 | 0.0 | 0.00 | 0 | 0.0 | 385.69 | 42.3 | 0.0 | 266.03 | 28.41 | 0.0 |
| 19Q3 (3) | 0.31 | 11.75 | 0.0 | 4.48 | 505.41 | 0.0 | 501.50 | -97.39 | 0.0 | 0.00 | 0 | 0.0 | 271.04 | -14.28 | 0.0 | 207.17 | -11.59 | 0.0 |
| 19Q2 (2) | 0.28 | 30.36 | 0.0 | 0.74 | 1.37 | 0.0 | 19221.70 | 2151.23 | 0.0 | 0.00 | 0 | 0.0 | 316.19 | -30.66 | 0.0 | 234.34 | -26.91 | 0.0 |
| 19Q1 (1) | 0.21 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | 853.83 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 456.03 | 0.0 | 0.0 | 320.64 | 0.0 | 0.0 |
