- 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) | 0.41 | -8.71 | 12.99 | -20.26 | 29.35 | 17.92 | 15.32 | -36.54 | 0.95 | -14.81 | 187.77 | 7.08 | 144.02 | 11.33 |
| 2022 (9) | 0.45 | 0.31 | 16.29 | 23.78 | 24.89 | -11.8 | 24.14 | -28.87 | 1.11 | 3294.97 | 175.35 | 23.94 | 129.36 | 24.29 |
| 2021 (8) | 0.45 | -3.19 | 13.16 | 18.13 | 28.22 | 18.32 | 33.94 | 53.23 | 0.03 | 0 | 141.48 | 4.85 | 104.08 | 1.69 |
| 2020 (7) | 0.46 | -0.48 | 11.14 | 20.17 | 23.85 | 19.07 | 22.15 | 163.69 | 0.00 | 0 | 134.94 | -10.43 | 102.35 | -15.57 |
| 2019 (6) | 0.46 | -3.59 | 9.27 | -16.03 | 20.03 | -1.96 | 8.40 | -22.01 | 0.00 | 0 | 150.66 | 8.32 | 121.22 | 29.03 |
| 2018 (5) | 0.48 | -2.76 | 11.04 | 66.52 | 20.43 | 5.2 | 10.77 | -39.73 | 0.00 | 0 | 139.09 | -4.46 | 93.95 | -19.18 |
| 2017 (4) | 0.49 | 2.03 | 6.63 | -11.01 | 19.42 | 17.48 | 17.87 | -13.55 | 0.00 | 0 | 145.59 | 11.92 | 116.24 | 12.85 |
| 2016 (3) | 0.48 | 5.25 | 7.45 | 20.36 | 16.53 | 13.84 | 20.67 | -15.87 | 0.00 | 0 | 130.08 | 5.1 | 103.00 | 7.67 |
| 2015 (2) | 0.46 | 4.55 | 6.19 | 12.96 | 14.52 | -3.01 | 24.57 | 25.68 | 0.00 | 0 | 123.77 | -12.62 | 95.66 | -9.7 |
| 2014 (1) | 0.44 | -14.85 | 5.48 | -1.44 | 14.97 | 13.07 | 19.55 | 13.8 | 0.08 | 0 | 141.64 | 26.42 | 105.94 | 27.45 |
| 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q1 (20) | 0.41 | 0.59 | -7.07 | 14.45 | 11.24 | -10.75 | 30.02 | 166.84 | 371.27 | 2.04 | -59.8 | -83.66 | 185.07 | -1.44 | 2.9 | 143.29 | -0.51 | 5.28 |
| 23Q4 (19) | 0.41 | -3.96 | -8.71 | 12.99 | -10.48 | -20.26 | 11.25 | -51.96 | 49.4 | 5.08 | 94.18 | -49.86 | 187.77 | 3.35 | 7.08 | 144.02 | 4.06 | 11.33 |
| 23Q3 (18) | 0.42 | -12.14 | -4.5 | 14.51 | -8.68 | -9.93 | 23.42 | 18.52 | -11.82 | 2.62 | -21.77 | -27.42 | 181.69 | 10.85 | 5.02 | 138.40 | 11.25 | 11.89 |
| 23Q2 (17) | 0.48 | 9.49 | 3.62 | 15.89 | -1.85 | 11.82 | 19.76 | 210.2 | -47.17 | 3.35 | -73.24 | 344.75 | 163.90 | -8.87 | 15.03 | 124.40 | -8.6 | 21.69 |
| 23Q1 (16) | 0.44 | -1.19 | -0.83 | 16.19 | -0.61 | 16.81 | 6.37 | -15.41 | -80.74 | 12.50 | 23.33 | 1670.83 | 179.86 | 2.57 | 22.67 | 136.10 | 5.21 | 24.83 |
| 22Q4 (15) | 0.45 | 0.47 | 0.31 | 16.29 | 1.12 | 23.78 | 7.53 | -71.65 | -74.16 | 10.14 | 181.08 | 7704.05 | 175.35 | 1.36 | 23.94 | 129.36 | 4.58 | 24.29 |
| 22Q3 (14) | 0.44 | -4.67 | -2.5 | 16.11 | 13.37 | 24.31 | 26.56 | -28.98 | -34.73 | 3.61 | 379.36 | 2964.9 | 173.00 | 21.42 | 25.54 | 123.69 | 20.99 | 21.85 |
| 22Q2 (13) | 0.47 | 4.78 | 11.98 | 14.21 | 2.53 | 32.68 | 37.40 | 13.09 | -6.87 | 0.75 | 6.56 | 0 | 142.48 | -2.82 | -4.64 | 102.23 | -6.24 | -8.55 |
| 22Q1 (12) | 0.45 | -0.04 | 6.87 | 13.86 | 5.32 | 28.21 | 33.07 | 13.49 | 16.2 | 0.71 | 443.53 | 0 | 146.62 | 3.63 | -0.4 | 109.03 | 4.76 | -4.66 |
| 21Q4 (11) | 0.45 | -2.35 | -3.19 | 13.16 | 1.54 | 18.13 | 29.14 | -28.39 | 22.08 | 0.13 | 10.39 | 0 | 141.48 | 2.66 | 4.85 | 104.08 | 2.53 | 1.69 |
| 21Q3 (10) | 0.46 | 9.48 | -3.61 | 12.96 | 21.01 | 14.08 | 40.69 | 1.32 | 2.73 | 0.12 | 0 | 0 | 137.81 | -7.77 | 4.81 | 101.51 | -9.2 | -1.34 |
| 21Q2 (9) | 0.42 | 0.0 | -10.0 | 10.71 | -0.93 | 6.99 | 40.16 | 41.11 | 48.74 | 0.00 | 0 | 0 | 149.42 | 1.5 | 15.04 | 111.79 | -2.25 | 12.08 |
| 21Q1 (8) | 0.42 | -9.45 | -6.82 | 10.81 | -2.96 | 19.84 | 28.46 | 19.23 | 310.68 | 0.00 | 0 | 0 | 147.21 | 9.09 | -6.33 | 114.36 | 11.73 | -9.64 |
| 20Q4 (7) | 0.46 | -2.77 | -0.48 | 11.14 | -1.94 | 20.17 | 23.87 | -39.74 | 8.75 | 0.00 | 0 | 0 | 134.94 | 2.62 | -10.43 | 102.35 | -0.52 | -15.57 |
| 20Q3 (6) | 0.47 | 2.23 | 5.84 | 11.36 | 13.49 | 28.07 | 39.61 | 46.7 | 176.8 | 0.00 | 0 | 0 | 131.49 | 1.23 | -12.45 | 102.89 | 3.16 | -13.13 |
| 20Q2 (5) | 0.46 | 3.53 | 2.78 | 10.01 | 10.98 | 14.93 | 27.00 | 289.61 | 318.6 | 0.00 | 0 | 0 | 129.89 | -17.35 | -10.61 | 99.74 | -21.19 | -6.27 |
| 20Q1 (4) | 0.45 | -3.29 | 0.0 | 9.02 | -2.7 | 0.0 | 6.93 | -68.43 | 0.0 | 0.00 | 0 | 0.0 | 157.15 | 4.31 | 0.0 | 126.56 | 4.41 | 0.0 |
| 19Q4 (3) | 0.46 | 3.4 | 0.0 | 9.27 | 4.51 | 0.0 | 21.95 | 53.39 | 0.0 | 0.00 | 0 | 0.0 | 150.66 | 0.31 | 0.0 | 121.22 | 2.35 | 0.0 |
| 19Q3 (2) | 0.45 | -0.73 | 0.0 | 8.87 | 1.84 | 0.0 | 14.31 | 121.86 | 0.0 | 0.00 | 0 | 0.0 | 150.19 | 3.37 | 0.0 | 118.44 | 11.31 | 0.0 |
| 19Q2 (1) | 0.45 | 0.0 | 0.0 | 8.71 | 0.0 | 0.0 | 6.45 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 145.30 | 0.0 | 0.0 | 106.41 | 0.0 | 0.0 |
