- 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 | 2.69 | 36.19 | -10.84 | 168.6 | -8.22 | 15.79 | 33.02 | 0.30 | -91.16 | 142.93 | -15.14 | 124.72 | -11.32 |
| 2022 (9) | 0.55 | -10.26 | 40.59 | -5.41 | 183.71 | -18.72 | 11.87 | 28.32 | 3.43 | -39.9 | 168.43 | 12.99 | 140.64 | 20.69 |
| 2021 (8) | 0.61 | -6.5 | 42.91 | -40.37 | 226.02 | 16.99 | 9.25 | 26.54 | 5.71 | -13.48 | 149.07 | -0.35 | 116.53 | -8.22 |
| 2020 (7) | 0.65 | 0.73 | 71.96 | -11.27 | 193.2 | -4.04 | 7.31 | 77.86 | 6.61 | -21.36 | 149.59 | -5.06 | 126.97 | 2.03 |
| 2019 (6) | 0.65 | 1.83 | 81.1 | -0.43 | 201.33 | -10.44 | 4.11 | -56.83 | 8.40 | 176.46 | 157.56 | 14.98 | 124.44 | 16.75 |
| 2018 (5) | 0.63 | 4.12 | 81.45 | 24.58 | 224.79 | 13.38 | 9.52 | -40.39 | 3.04 | 40.61 | 137.03 | -0.6 | 106.59 | -1.86 |
| 2017 (4) | 0.61 | 8.53 | 65.38 | 34.33 | 198.27 | 12.18 | 15.97 | -30.29 | 2.16 | 318.84 | 137.86 | -3.14 | 108.61 | -3.63 |
| 2016 (3) | 0.56 | 4.96 | 48.67 | -6.4 | 176.74 | 13.08 | 22.91 | 59.87 | 0.52 | 53.52 | 142.33 | -5.03 | 112.70 | -6.61 |
| 2015 (2) | 0.53 | 3.24 | 52.0 | -10.0 | 156.3 | -13.78 | 14.33 | -16.69 | 0.34 | -61.84 | 149.87 | -5.41 | 120.68 | -4.79 |
| 2014 (1) | 0.52 | -5.23 | 57.78 | 6.82 | 181.27 | 10.04 | 17.20 | -7.92 | 0.88 | 0 | 158.44 | 4.8 | 126.75 | 8.07 |
| 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 | 2.75 | 2.69 | 36.19 | 2.2 | -10.84 | 17.65 | 7.95 | 104.05 | 1.37 | -66.76 | -93.36 | 142.93 | -6.92 | -15.14 | 124.72 | -6.95 | -11.32 |
| 23Q3 (19) | 0.55 | -0.27 | -4.5 | 35.41 | -5.07 | -21.95 | 16.35 | -6.09 | 107.22 | 4.11 | -56.82 | -75.34 | 153.55 | -13.2 | -4.94 | 134.04 | -13.56 | 1.73 |
| 23Q2 (18) | 0.55 | 1.35 | -8.92 | 37.3 | 15.44 | -18.33 | 17.41 | 48.42 | -14.15 | 9.51 | -56.15 | -14.8 | 176.90 | 3.29 | 16.11 | 155.06 | 9.89 | 22.25 |
| 23Q1 (17) | 0.54 | -1.12 | -9.22 | 32.31 | -20.4 | -28.18 | 11.73 | 35.61 | -10.87 | 21.69 | 5.58 | 3.55 | 171.27 | 1.69 | 11.76 | 141.11 | 0.33 | 13.24 |
| 22Q4 (16) | 0.55 | -4.45 | -10.26 | 40.59 | -10.54 | -5.41 | 8.65 | 9.63 | 244.62 | 20.55 | 23.38 | -90.73 | 168.43 | 4.27 | 12.99 | 140.64 | 6.74 | 20.69 |
| 22Q3 (15) | 0.57 | -4.89 | -9.59 | 45.37 | -0.66 | -15.01 | 7.89 | -61.09 | -28.4 | 16.65 | 49.15 | -3.14 | 161.53 | 6.02 | 13.2 | 131.76 | 3.88 | 12.07 |
| 22Q2 (14) | 0.60 | 1.03 | -7.01 | 45.67 | 1.51 | -16.08 | 20.28 | 54.1 | 61.21 | 11.17 | -46.7 | -30.25 | 152.36 | -0.58 | 9.35 | 126.84 | 1.79 | 11.99 |
| 22Q1 (13) | 0.59 | -2.25 | -7.25 | 44.99 | 4.85 | -23.25 | 13.16 | 424.3 | 30.95 | 20.95 | -90.55 | -31.88 | 153.25 | 2.8 | 3.55 | 124.61 | 6.93 | 3.37 |
| 21Q4 (12) | 0.61 | -3.73 | -6.5 | 42.91 | -19.61 | -40.37 | 2.51 | -77.22 | -69.16 | 221.64 | 1189.1 | 567.34 | 149.07 | 4.46 | -0.35 | 116.53 | -0.88 | -8.22 |
| 21Q3 (11) | 0.63 | -2.18 | -3.26 | 53.38 | -1.91 | -30.48 | 11.02 | -12.4 | 31.98 | 17.19 | 7.39 | -29.71 | 142.70 | 2.42 | -7.08 | 117.57 | 3.81 | -8.94 |
| 21Q2 (10) | 0.65 | 0.76 | -2.15 | 54.42 | -7.16 | -27.46 | 12.58 | 25.17 | 41.51 | 16.01 | -47.95 | -37.38 | 139.33 | -5.85 | -8.44 | 113.26 | -6.05 | -12.33 |
| 21Q1 (9) | 0.64 | -1.46 | -1.63 | 58.62 | -18.54 | -31.53 | 10.05 | 23.46 | 110.25 | 30.76 | -7.39 | 25.76 | 147.99 | -1.07 | 4.88 | 120.55 | -5.06 | 8.57 |
| 20Q4 (8) | 0.65 | -0.4 | 0.73 | 71.96 | -6.28 | -11.27 | 8.14 | -2.51 | 170.43 | 33.21 | 35.78 | -30.79 | 149.59 | -2.59 | -5.06 | 126.97 | -1.66 | 2.03 |
| 20Q3 (7) | 0.65 | -1.06 | 0.17 | 76.78 | 2.35 | -19.79 | 8.35 | -6.07 | 297.62 | 24.46 | -4.33 | -39.19 | 153.57 | 0.91 | 4.51 | 129.11 | -0.06 | 6.99 |
| 20Q2 (6) | 0.66 | 1.3 | -1.12 | 75.02 | -12.37 | -15.5 | 8.89 | 85.98 | 91.59 | 25.57 | 4.55 | 40.17 | 152.18 | 7.84 | 19.4 | 129.19 | 16.36 | 25.51 |
| 20Q1 (5) | 0.65 | 0.9 | 2.07 | 85.61 | 5.56 | -1.67 | 4.78 | 58.8 | -36.86 | 24.46 | -49.04 | 86.32 | 141.11 | -10.44 | 6.2 | 111.03 | -10.78 | 5.83 |
| 19Q4 (4) | 0.65 | -0.95 | 0.0 | 81.1 | -15.27 | 0.0 | 3.01 | 43.33 | 0.0 | 47.99 | 19.31 | 0.0 | 157.56 | 7.23 | 0.0 | 124.44 | 3.12 | 0.0 |
| 19Q3 (3) | 0.65 | -2.34 | 0.0 | 95.72 | 7.82 | 0.0 | 2.10 | -54.74 | 0.0 | 40.22 | 120.51 | 0.0 | 146.94 | 15.29 | 0.0 | 120.67 | 17.24 | 0.0 |
| 19Q2 (2) | 0.67 | 4.57 | 0.0 | 88.78 | 1.98 | 0.0 | 4.64 | -38.71 | 0.0 | 18.24 | 38.97 | 0.0 | 127.45 | -4.08 | 0.0 | 102.93 | -1.89 | 0.0 |
| 19Q1 (1) | 0.64 | 0.0 | 0.0 | 87.06 | 0.0 | 0.0 | 7.57 | 0.0 | 0.0 | 13.13 | 0.0 | 0.0 | 132.87 | 0.0 | 0.0 | 104.91 | 0.0 | 0.0 |
