- 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) | 0.44 | -18.37 | 6.14 | -58.71 | 107.59 | -9.57 | 17.96 | -45.82 | 0.61 | -49.49 | 227.00 | 25.67 | 169.46 | 23.37 |
| 2022 (9) | 0.54 | -2.34 | 14.87 | 72.31 | 118.98 | 8.05 | 33.15 | -60.19 | 1.20 | -36.63 | 180.63 | 4.54 | 137.36 | 7.62 |
| 2021 (8) | 0.56 | 12.73 | 8.63 | 175.72 | 110.12 | 20.71 | 83.28 | -91.95 | 1.90 | 0 | 172.79 | -2.3 | 127.63 | -8.78 |
| 2020 (7) | 0.49 | 11.8 | 3.13 | 0 | 91.23 | 6.25 | 1034.55 | -3.89 | 0.00 | 0 | 176.86 | -10.28 | 139.92 | -11.02 |
| 2019 (6) | 0.44 | -0.52 | 0 | 0 | 85.86 | 12.06 | 1076.40 | 73.83 | 0.00 | 0 | 197.13 | 0.06 | 157.25 | 5.87 |
| 2018 (5) | 0.44 | -0.4 | 1.0 | -67.74 | 76.62 | 8.42 | 619.23 | 396.54 | 0.00 | 0 | 197.02 | 5.23 | 148.53 | -2.15 |
| 2017 (4) | 0.45 | 1.71 | 3.1 | 10.32 | 70.67 | -3.15 | 124.71 | -61.18 | 0.00 | 0 | 187.22 | -4.5 | 151.80 | -8.06 |
| 2016 (3) | 0.44 | 0.05 | 2.81 | -28.68 | 72.97 | 20.73 | 321.24 | 82.02 | 0.00 | 0 | 196.04 | -2.46 | 165.10 | 1.66 |
| 2015 (2) | 0.44 | 3.89 | 3.94 | 30.9 | 60.44 | 1.75 | 176.49 | 104.51 | 0.00 | 0 | 200.99 | -2.3 | 162.40 | -2.07 |
| 2014 (1) | 0.42 | -12.99 | 3.01 | -47.92 | 59.4 | -1.35 | 86.30 | -7.32 | 0.00 | 0 | 205.72 | 16.08 | 165.84 | 14.58 |
| 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) | 0.44 | -7.99 | -18.37 | 6.14 | -25.3 | -58.71 | 6.53 | -70.69 | -73.72 | 6.03 | 189.95 | 104.64 | 227.00 | 12.76 | 25.67 | 169.46 | 11.28 | 23.37 |
| 23Q3 (19) | 0.48 | -5.93 | -11.85 | 8.22 | -10.46 | -36.96 | 22.28 | -37.42 | -52.91 | 2.08 | -27.58 | -36.38 | 201.32 | 0.46 | 12.37 | 152.28 | 0.53 | 17.91 |
| 23Q2 (18) | 0.51 | -0.41 | -5.04 | 9.18 | -11.82 | -0.97 | 35.60 | 269.29 | -34.93 | 2.87 | -61.48 | -36.33 | 200.39 | 3.0 | 10.28 | 151.48 | 3.11 | 24.93 |
| 23Q1 (17) | 0.51 | -5.3 | -7.35 | 10.41 | -29.99 | 16.57 | 9.64 | -61.21 | 162.88 | 7.46 | 153.03 | -59.56 | 194.56 | 7.71 | 12.46 | 146.91 | 6.95 | 21.9 |
| 22Q4 (16) | 0.54 | -0.64 | -2.34 | 14.87 | 14.03 | 72.31 | 24.85 | -47.47 | 225.26 | 2.95 | -9.86 | -84.02 | 180.63 | 0.82 | 4.54 | 137.36 | 6.36 | 7.62 |
| 22Q3 (15) | 0.55 | 1.33 | 0.09 | 13.04 | 40.67 | 50.06 | 47.31 | -13.53 | -54.25 | 3.27 | -27.53 | -54.96 | 179.16 | -1.4 | -0.9 | 129.15 | 6.52 | 2.05 |
| 22Q2 (14) | 0.54 | -2.83 | 1.47 | 9.27 | 3.81 | 38.57 | 54.71 | 456.88 | 20.53 | 4.51 | -75.53 | -62.23 | 181.71 | 5.03 | -4.28 | 121.25 | 0.61 | -8.96 |
| 22Q1 (13) | 0.56 | -0.18 | 3.77 | 8.93 | 3.48 | -10.61 | -15.33 | -300.65 | -106.03 | 18.44 | 0.0 | 346.97 | 173.01 | 0.13 | -9.59 | 120.52 | -5.57 | -9.48 |
| 21Q4 (12) | 0.56 | 1.83 | 12.73 | 8.63 | -0.69 | 175.72 | 7.64 | -92.61 | -98.62 | 18.44 | 154.03 | 0 | 172.79 | -4.43 | -2.3 | 127.63 | 0.85 | -8.78 |
| 21Q3 (11) | 0.55 | 2.73 | 10.39 | 8.69 | 29.9 | 171.56 | 103.41 | 127.83 | -91.44 | 7.26 | -39.22 | 0 | 180.79 | -4.77 | 3.72 | 126.56 | -4.97 | -5.22 |
| 21Q2 (10) | 0.53 | -0.62 | 5.54 | 6.69 | -33.03 | 0 | 45.39 | -82.14 | -98.51 | 11.95 | 189.5 | 0 | 189.84 | -0.79 | 14.02 | 133.18 | 0.03 | 3.34 |
| 21Q1 (9) | 0.54 | 8.43 | 34.18 | 9.99 | 219.17 | 0 | 254.13 | -53.98 | -69.47 | 4.13 | 0 | 0 | 191.36 | 8.2 | -10.79 | 133.14 | -4.85 | -21.94 |
| 20Q4 (8) | 0.49 | -0.28 | 11.8 | 3.13 | -2.19 | 0 | 552.24 | -54.26 | 189.06 | 0.00 | 0 | 0 | 176.86 | 1.46 | -10.28 | 139.92 | 4.79 | -11.02 |
| 20Q3 (7) | 0.49 | -1.79 | 12.84 | 3.2 | 0 | 0 | 1207.41 | -60.28 | 147.36 | 0.00 | 0 | 0 | 174.31 | 4.69 | -13.93 | 133.53 | 3.61 | -16.7 |
| 20Q2 (6) | 0.50 | 26.35 | 8.04 | 0 | 0 | 0 | 3040.16 | 265.23 | 130.77 | 0.00 | 0 | 0 | 166.50 | -22.38 | -11.93 | 128.88 | -24.44 | -13.16 |
| 20Q1 (5) | 0.40 | -9.65 | -1.7 | 0 | 0 | -100.0 | 832.39 | 234.24 | 59.91 | 0.00 | 0 | 0 | 214.50 | 8.81 | -1.77 | 170.56 | 8.46 | 1.94 |
| 19Q4 (4) | 0.44 | 0.64 | 0.0 | 0 | 0 | 0.0 | -620.09 | -227.04 | 0.0 | 0.00 | 0 | 0.0 | 197.13 | -2.66 | 0.0 | 157.25 | -1.9 | 0.0 |
| 19Q3 (3) | 0.44 | -5.96 | 0.0 | 0 | 0 | 0.0 | 488.12 | -62.95 | 0.0 | 0.00 | 0 | 0.0 | 202.51 | 7.11 | 0.0 | 160.30 | 8.01 | 0.0 |
| 19Q2 (2) | 0.47 | 14.96 | 0.0 | 0 | -100.0 | 0.0 | 1317.41 | 153.08 | 0.0 | 0.00 | 0 | 0.0 | 189.06 | -13.42 | 0.0 | 148.41 | -11.3 | 0.0 |
| 19Q1 (1) | 0.41 | 0.0 | 0.0 | 1.0 | 0.0 | 0.0 | 520.55 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 218.37 | 0.0 | 0.0 | 167.32 | 0.0 | 0.0 |
