- 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 | -7.03 | 6.86 | -25.43 | 11.99 | 33.67 | 34.50 | 14.28 | 0.26 | -40.6 | 138.36 | 6.5 | 135.69 | 6.73 |
| 2022 (9) | 0.47 | -7.61 | 9.2 | -18.08 | 8.97 | 7.17 | 30.19 | -19.45 | 0.44 | -5.38 | 129.91 | 4.62 | 127.13 | 6.01 |
| 2021 (8) | 0.51 | -3.36 | 11.23 | 11.63 | 8.37 | -28.15 | 37.48 | -46.65 | 0.46 | 27.24 | 124.17 | 24.27 | 119.92 | 28.16 |
| 2020 (7) | 0.53 | 8.07 | 10.06 | 89.81 | 11.65 | -22.33 | 70.25 | -30.21 | 0.36 | -4.83 | 99.92 | 2.86 | 93.57 | 4.82 |
| 2019 (6) | 0.49 | 6.64 | 5.3 | 7.94 | 15.0 | -11.56 | 100.66 | 26.33 | 0.38 | -20.7 | 97.14 | -28.46 | 89.27 | -25.82 |
| 2018 (5) | 0.46 | -11.48 | 4.91 | -26.83 | 16.96 | 9.21 | 79.68 | 78.94 | 0.48 | -40.9 | 135.79 | 7.73 | 120.35 | 3.47 |
| 2017 (4) | 0.52 | -2.7 | 6.71 | 11.46 | 15.53 | -4.96 | 44.53 | -10.67 | 0.81 | -21.54 | 126.05 | 0.03 | 116.31 | 1.19 |
| 2016 (3) | 0.53 | 16.58 | 6.02 | 49.75 | 16.34 | 55.32 | 49.85 | 43.91 | 1.04 | -40.56 | 126.01 | -24.04 | 114.94 | -25.34 |
| 2015 (2) | 0.46 | -7.58 | 4.02 | -20.08 | 10.52 | 9.58 | 34.64 | -79.94 | 1.74 | -33.37 | 165.90 | -13.37 | 153.96 | -4.02 |
| 2014 (1) | 0.49 | 28.1 | 5.03 | 50200.0 | 9.6 | 2.24 | 172.71 | -97.85 | 2.61 | 0 | 191.50 | -26.2 | 160.41 | -36.33 |
| 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 | -11.86 | -7.03 | 6.86 | -28.69 | -25.43 | 28.10 | -34.86 | -28.55 | 1.27 | 46.17 | -5.47 | 138.36 | 9.68 | 6.5 | 135.69 | 12.95 | 6.73 |
| 23Q3 (19) | 0.50 | -4.16 | -3.79 | 9.62 | 5.95 | -1.33 | 43.14 | 11.76 | 37.04 | 0.87 | -8.27 | -51.68 | 126.15 | 5.66 | 5.34 | 120.13 | 5.03 | 5.54 |
| 23Q2 (18) | 0.52 | -3.94 | -4.04 | 9.08 | -0.66 | -7.44 | 38.60 | 39.8 | 34.4 | 0.95 | -43.62 | -42.41 | 119.39 | 6.2 | 4.0 | 114.38 | 6.42 | 4.68 |
| 23Q1 (17) | 0.54 | 14.57 | -4.2 | 9.14 | -0.65 | -18.17 | 27.61 | -29.8 | 39.73 | 1.68 | 25.04 | -53.11 | 112.42 | -13.46 | 2.84 | 107.48 | -15.46 | 2.92 |
| 22Q4 (16) | 0.47 | -8.79 | -7.61 | 9.2 | -5.64 | -18.08 | 39.33 | 24.94 | -1.08 | 1.34 | -25.28 | -19.41 | 129.91 | 8.48 | 4.62 | 127.13 | 11.69 | 6.01 |
| 22Q3 (15) | 0.52 | -4.41 | -4.9 | 9.75 | -0.61 | -13.56 | 31.48 | 9.61 | 8.81 | 1.80 | 9.31 | -28.1 | 119.76 | 4.32 | 17.3 | 113.82 | 4.16 | 18.79 |
| 22Q2 (14) | 0.54 | -4.09 | -6.1 | 9.81 | -12.18 | -17.84 | 28.72 | 45.34 | 12.32 | 1.64 | -54.08 | -36.53 | 114.80 | 5.01 | 16.56 | 109.27 | 4.63 | 17.74 |
| 22Q1 (13) | 0.56 | 10.49 | 3.33 | 11.17 | -0.53 | 11.7 | 19.76 | -50.3 | -66.27 | 3.58 | 114.88 | 140.78 | 109.32 | -11.96 | 14.65 | 104.43 | -12.92 | 18.24 |
| 21Q4 (12) | 0.51 | -6.12 | -3.36 | 11.23 | -0.44 | 11.63 | 39.76 | 37.44 | -40.62 | 1.67 | -33.33 | 24.77 | 124.17 | 21.62 | 24.27 | 119.92 | 25.15 | 28.16 |
| 21Q3 (11) | 0.54 | -5.62 | -3.39 | 11.28 | -5.53 | 18.61 | 28.93 | 13.14 | -59.11 | 2.50 | -3.51 | 63.56 | 102.10 | 3.67 | 9.37 | 95.82 | 3.24 | 9.83 |
| 21Q2 (10) | 0.58 | 5.54 | 6.46 | 11.94 | 19.4 | 72.05 | 25.57 | -56.36 | -60.79 | 2.59 | 74.19 | 52.25 | 98.49 | 3.29 | 0.71 | 92.81 | 5.08 | 2.76 |
| 21Q1 (9) | 0.55 | 3.33 | -10.61 | 10.0 | -0.6 | 60.51 | 58.59 | -12.5 | -25.54 | 1.49 | 11.35 | -2.58 | 95.35 | -4.57 | 4.47 | 88.32 | -5.61 | 3.64 |
| 20Q4 (8) | 0.53 | -6.14 | 8.07 | 10.06 | 5.78 | 89.81 | 66.96 | -5.36 | -38.94 | 1.34 | -12.61 | -14.41 | 99.92 | 7.04 | 2.86 | 93.57 | 7.26 | 4.82 |
| 20Q3 (7) | 0.56 | 4.0 | 17.78 | 9.51 | 37.03 | 117.12 | 70.75 | 8.5 | -30.83 | 1.53 | -10.18 | -7.72 | 93.35 | -4.55 | -15.21 | 87.24 | -3.41 | -11.91 |
| 20Q2 (6) | 0.54 | -11.38 | -7.48 | 6.94 | 11.4 | 55.96 | 65.21 | -17.13 | -38.27 | 1.70 | 11.46 | 18.42 | 97.80 | 7.15 | -3.81 | 90.32 | 5.98 | -4.79 |
| 20Q1 (5) | 0.61 | 24.92 | 14.6 | 6.23 | 17.55 | 37.83 | 78.69 | -28.25 | -10.28 | 1.53 | -2.17 | -11.0 | 91.27 | -6.04 | -22.32 | 85.22 | -4.54 | -21.09 |
| 19Q4 (4) | 0.49 | 2.3 | 0.0 | 5.3 | 21.0 | 0.0 | 109.67 | 7.23 | 0.0 | 1.56 | -5.77 | 0.0 | 97.14 | -11.76 | 0.0 | 89.27 | -9.86 | 0.0 |
| 19Q3 (3) | 0.48 | -18.3 | 0.0 | 4.38 | -1.57 | 0.0 | 102.28 | -3.18 | 0.0 | 1.66 | 15.25 | 0.0 | 110.09 | 8.28 | 0.0 | 99.04 | 4.41 | 0.0 |
| 19Q2 (2) | 0.59 | 9.76 | 0.0 | 4.45 | -1.55 | 0.0 | 105.64 | 20.44 | 0.0 | 1.44 | -16.22 | 0.0 | 101.67 | -13.47 | 0.0 | 94.86 | -12.16 | 0.0 |
| 19Q1 (1) | 0.53 | 0.0 | 0.0 | 4.52 | 0.0 | 0.0 | 87.71 | 0.0 | 0.0 | 1.72 | 0.0 | 0.0 | 117.50 | 0.0 | 0.0 | 107.99 | 0.0 | 0.0 |
