- 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) | 0.70 | 1.47 | 15.22 | -2.81 | 25.97 | -23.51 | -0.55 | 0 | 1.88 | 0.0 | 91.95 | -16.01 | 59.72 | -13.82 |
| 2022 (9) | 0.69 | 2.48 | 15.66 | 19.27 | 33.95 | 9.91 | 25.02 | 24.54 | 1.88 | 39.45 | 109.48 | -5.12 | 69.30 | -15.33 |
| 2021 (8) | 0.67 | -0.07 | 13.13 | 27.11 | 30.89 | 38.27 | 20.09 | 57.94 | 1.35 | 5.3 | 115.39 | 5.52 | 81.85 | 8.57 |
| 2020 (7) | 0.67 | 2.67 | 10.33 | 2.58 | 22.34 | -7.53 | 12.72 | -17.13 | 1.28 | 69.78 | 109.35 | 0.13 | 75.39 | 4.48 |
| 2019 (6) | 0.65 | 1.32 | 10.07 | 30.27 | 24.16 | 29.06 | 15.35 | 25.31 | 0.76 | -56.88 | 109.21 | 2.42 | 72.16 | 16.29 |
| 2018 (5) | 0.64 | 7.37 | 7.73 | 19.29 | 18.72 | -3.7 | 12.25 | 0.16 | 1.75 | -8.32 | 106.63 | -5.38 | 62.05 | -7.83 |
| 2017 (4) | 0.60 | 0.62 | 6.48 | 13.49 | 19.44 | -1.57 | 12.23 | -32.91 | 1.91 | 29.48 | 112.69 | 5.22 | 67.32 | -3.29 |
| 2016 (3) | 0.60 | 4.78 | 5.71 | 18.96 | 19.75 | -2.71 | 18.23 | -33.15 | 1.48 | 131.74 | 107.10 | -15.18 | 69.61 | -19.09 |
| 2015 (2) | 0.57 | -9.47 | 4.8 | -18.23 | 20.3 | -6.37 | 27.27 | 20.77 | 0.64 | -5.72 | 126.26 | 7.31 | 86.03 | -4.89 |
| 2014 (1) | 0.63 | -6.84 | 5.87 | 24.36 | 21.68 | 4.94 | 22.58 | 235.51 | 0.68 | 0 | 117.66 | 15.52 | 90.45 | 45.23 |
| 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) | 0.70 | 10.11 | 1.47 | 15.22 | 25.89 | -2.81 | -7.29 | 31.03 | -131.92 | 9.36 | 0.0 | -2.78 | 91.95 | -4.22 | -16.01 | 59.72 | 51.38 | -13.82 |
| 23Q3 (19) | 0.63 | 4.05 | -3.86 | 12.09 | 11.43 | 1.77 | -10.57 | -674.46 | -176.76 | 9.36 | 0.0 | -30.88 | 96.00 | -6.99 | -14.02 | 39.45 | -26.21 | -22.96 |
| 23Q2 (18) | 0.61 | -10.82 | -3.37 | 10.85 | -28.9 | 20.69 | 1.84 | -83.67 | -93.74 | 9.36 | 0.0 | 142.38 | 103.21 | -1.7 | -11.29 | 53.46 | -24.54 | -29.64 |
| 23Q1 (17) | 0.68 | -0.69 | 3.83 | 15.26 | -2.55 | 52.14 | 11.27 | -50.66 | -67.53 | 9.36 | -2.78 | 193.84 | 104.99 | -4.1 | -7.15 | 70.85 | 2.24 | -3.17 |
| 22Q4 (16) | 0.69 | 4.32 | 2.48 | 15.66 | 31.82 | 19.27 | 22.84 | 65.87 | -38.68 | 9.62 | -28.9 | 156.27 | 109.48 | -1.94 | -5.12 | 69.30 | 35.33 | -15.33 |
| 22Q3 (15) | 0.66 | 4.58 | 0.26 | 11.88 | 32.15 | 11.24 | 13.77 | -53.15 | -6.39 | 13.54 | 250.65 | 105.51 | 111.65 | -4.03 | -1.79 | 51.21 | -32.6 | -25.63 |
| 22Q2 (14) | 0.63 | -4.18 | -1.7 | 8.99 | -10.37 | -20.72 | 29.39 | -15.33 | 114.68 | 3.86 | 21.23 | -40.61 | 116.34 | 2.88 | -1.02 | 75.98 | 3.84 | -4.22 |
| 22Q1 (13) | 0.66 | -1.97 | -3.19 | 10.03 | -23.61 | -22.01 | 34.71 | -6.82 | 75.3 | 3.18 | -15.21 | -2.14 | 113.08 | -2.0 | 3.59 | 73.17 | -10.6 | -6.9 |
| 21Q4 (12) | 0.67 | 2.06 | -0.07 | 13.13 | 22.94 | 27.11 | 37.25 | 153.23 | 111.65 | 3.76 | -42.98 | 15.21 | 115.39 | 1.5 | 5.52 | 81.85 | 18.86 | 8.57 |
| 21Q3 (11) | 0.66 | 2.53 | 4.13 | 10.68 | -5.82 | 38.7 | 14.71 | 7.45 | 45.07 | 6.59 | 1.34 | 47.03 | 113.68 | -3.28 | 8.7 | 68.86 | -13.2 | 30.17 |
| 21Q2 (10) | 0.64 | -5.62 | 0.88 | 11.34 | -11.82 | 38.12 | 13.69 | -30.86 | 104.63 | 6.50 | 99.76 | -48.23 | 117.54 | 7.68 | 14.53 | 79.33 | 0.94 | 15.2 |
| 21Q1 (9) | 0.68 | 1.18 | 14.06 | 12.86 | 24.49 | 60.95 | 19.80 | 12.5 | 30.95 | 3.25 | -0.19 | 12.95 | 109.16 | -0.17 | -2.82 | 78.59 | 4.24 | 9.21 |
| 20Q4 (8) | 0.67 | 6.35 | 2.67 | 10.33 | 34.16 | 2.58 | 17.60 | 73.57 | 12.53 | 3.26 | -27.23 | 0.11 | 109.35 | 4.56 | 0.13 | 75.39 | 42.51 | 4.48 |
| 20Q3 (7) | 0.63 | -0.66 | 3.78 | 7.7 | -6.21 | 4.76 | 10.14 | 51.57 | 193.06 | 4.48 | -64.32 | -80.52 | 104.58 | 1.9 | -2.39 | 52.90 | -23.18 | 18.13 |
| 20Q2 (6) | 0.63 | 6.7 | 7.72 | 8.21 | 2.75 | 37.29 | 6.69 | -55.75 | -57.87 | 12.56 | 335.81 | 287.62 | 102.63 | -8.64 | -9.58 | 68.86 | -4.31 | -3.07 |
| 20Q1 (5) | 0.59 | -8.93 | -5.22 | 7.99 | -20.66 | -6.98 | 15.12 | -3.32 | -33.25 | 2.88 | -11.53 | 60.99 | 112.33 | 2.86 | 0.31 | 71.96 | -0.28 | -8.05 |
| 19Q4 (4) | 0.65 | 7.5 | 0.0 | 10.07 | 37.01 | 0.0 | 15.64 | 352.02 | 0.0 | 3.26 | -85.84 | 0.0 | 109.21 | 1.93 | 0.0 | 72.16 | 61.14 | 0.0 |
| 19Q3 (3) | 0.61 | 3.11 | 0.0 | 7.35 | 22.91 | 0.0 | 3.46 | -78.21 | 0.0 | 23.00 | 610.07 | 0.0 | 107.14 | -5.6 | 0.0 | 44.78 | -36.97 | 0.0 |
| 19Q2 (2) | 0.59 | -6.11 | 0.0 | 5.98 | -30.38 | 0.0 | 15.88 | -29.89 | 0.0 | 3.24 | 81.01 | 0.0 | 113.50 | 1.36 | 0.0 | 71.04 | -9.23 | 0.0 |
| 19Q1 (1) | 0.63 | 0.0 | 0.0 | 8.59 | 0.0 | 0.0 | 22.65 | 0.0 | 0.0 | 1.79 | 0.0 | 0.0 | 111.98 | 0.0 | 0.0 | 78.26 | 0.0 | 0.0 |
