- 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) | 0.50 | -2.17 | 133.95 | -9.18 | 670.79 | -12.22 | 10.29 | -56.47 | 2.74 | 57.61 | 175.21 | -5.87 | 118.70 | -6.82 |
| 2022 (9) | 0.52 | -6.43 | 147.49 | -4.28 | 764.19 | 21.2 | 23.64 | -12.05 | 1.74 | -38.91 | 186.14 | 4.56 | 127.39 | 3.66 |
| 2021 (8) | 0.55 | -1.89 | 154.09 | 5.84 | 630.54 | 4.19 | 26.88 | 43.59 | 2.84 | -6.88 | 178.03 | -4.05 | 122.89 | -5.66 |
| 2020 (7) | 0.56 | -3.19 | 145.59 | -1.41 | 605.17 | 7.73 | 18.72 | 45.57 | 3.05 | -18.67 | 185.55 | -0.92 | 130.26 | -2.49 |
| 2019 (6) | 0.58 | -2.21 | 147.67 | -0.26 | 561.75 | 10.52 | 12.86 | 38.88 | 3.75 | -33.11 | 187.28 | 14.47 | 133.59 | 17.79 |
| 2018 (5) | 0.59 | -0.3 | 148.05 | 1.91 | 508.28 | -5.81 | 9.26 | -32.16 | 5.61 | 56.61 | 163.61 | 2.03 | 113.41 | -6.45 |
| 2017 (4) | 0.59 | -0.39 | 145.27 | 6.76 | 539.64 | 18.56 | 13.65 | 63.87 | 3.58 | -54.15 | 160.35 | -5.38 | 121.23 | -0.78 |
| 2016 (3) | 0.60 | 0.02 | 136.07 | -11.05 | 455.15 | 2.55 | 8.33 | -39.86 | 7.81 | 106.39 | 169.47 | 7.51 | 122.18 | 5.47 |
| 2015 (2) | 0.60 | 0.66 | 152.97 | -0.05 | 443.83 | 31.12 | 13.85 | 18.99 | 3.78 | -37.09 | 157.63 | -14.96 | 115.84 | -18.39 |
| 2014 (1) | 0.59 | 4.28 | 153.04 | 26.05 | 338.5 | 9.55 | 11.64 | 1.57 | 6.02 | 0 | 185.36 | -3.94 | 141.94 | -5.93 |
| 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) | 0.50 | -3.84 | -2.17 | 133.95 | -15.48 | -9.18 | 13.30 | -27.08 | -16.4 | 7.45 | 7.72 | 15.94 | 175.21 | 7.6 | -5.87 | 118.70 | 6.38 | -6.82 |
| 23Q3 (19) | 0.52 | 4.7 | -3.89 | 158.48 | 10.83 | 2.88 | 18.24 | 243.5 | -47.15 | 6.91 | -66.13 | 19.76 | 162.84 | -8.56 | -5.41 | 111.58 | -7.76 | -2.76 |
| 23Q2 (18) | 0.50 | -3.0 | -9.07 | 143.0 | 10.56 | -8.22 | 5.31 | 0.76 | -71.56 | 20.41 | -32.07 | 102.26 | 178.09 | 11.9 | 4.85 | 120.97 | 19.96 | 11.0 |
| 23Q1 (17) | 0.52 | 0.17 | -7.58 | 129.34 | -12.31 | -16.75 | 5.27 | -66.88 | -83.95 | 30.04 | 367.74 | 286.99 | 159.15 | -14.5 | -6.59 | 100.84 | -20.84 | -10.15 |
| 22Q4 (16) | 0.52 | -5.52 | -6.43 | 147.49 | -4.26 | -4.28 | 15.91 | -53.9 | -62.21 | 6.42 | 11.27 | -10.84 | 186.14 | 8.13 | 4.56 | 127.39 | 11.02 | 3.66 |
| 22Q3 (15) | 0.55 | -0.94 | -4.84 | 154.05 | -1.13 | -2.03 | 34.51 | 84.84 | 1.98 | 5.77 | -42.79 | -40.34 | 172.15 | 1.35 | 1.97 | 114.75 | 5.29 | 1.48 |
| 22Q2 (14) | 0.55 | -1.42 | -3.35 | 155.81 | 0.29 | 4.4 | 18.67 | -43.13 | 48.17 | 10.09 | 29.98 | -56.98 | 169.86 | -0.3 | 2.6 | 108.98 | -2.9 | 1.22 |
| 22Q1 (13) | 0.56 | 1.42 | 1.71 | 155.36 | 0.82 | 5.87 | 32.83 | -22.02 | 69.84 | 7.76 | 7.76 | -49.13 | 170.37 | -4.3 | -9.11 | 112.23 | -8.67 | -6.65 |
| 21Q4 (12) | 0.55 | -3.91 | -1.89 | 154.09 | -2.01 | 5.84 | 42.10 | 24.41 | 61.55 | 7.20 | -25.55 | -34.4 | 178.03 | 5.46 | -4.05 | 122.89 | 8.68 | -5.66 |
| 21Q3 (11) | 0.57 | 0.6 | -0.76 | 157.25 | 5.36 | 6.78 | 33.84 | 168.57 | 23.32 | 9.68 | -58.75 | -2.04 | 168.82 | 1.97 | -6.81 | 113.08 | 5.02 | -9.39 |
| 21Q2 (10) | 0.57 | 3.75 | -2.05 | 149.25 | 1.71 | 6.11 | 12.60 | -34.82 | -19.59 | 23.46 | 53.7 | 70.11 | 165.56 | -11.68 | -7.23 | 107.67 | -10.45 | -9.91 |
| 21Q1 (9) | 0.55 | -2.17 | -2.73 | 146.74 | 0.79 | -1.33 | 19.33 | -25.83 | 70.76 | 15.26 | 38.98 | -1.09 | 187.45 | 1.02 | -6.1 | 120.23 | -7.7 | -13.74 |
| 20Q4 (8) | 0.56 | -2.81 | -3.19 | 145.59 | -1.14 | -1.41 | 26.06 | -5.03 | 26.75 | 10.98 | 11.17 | 10.45 | 185.55 | 2.42 | -0.92 | 130.26 | 4.37 | -2.49 |
| 20Q3 (7) | 0.58 | -0.71 | -3.07 | 147.27 | 4.71 | -2.62 | 27.44 | 75.11 | 51.94 | 9.88 | -28.37 | 1.64 | 181.16 | 1.51 | 3.61 | 124.80 | 4.43 | -2.89 |
| 20Q2 (6) | 0.58 | 3.03 | -1.24 | 140.65 | -5.43 | -8.39 | 15.67 | 38.43 | 75.87 | 13.79 | -10.63 | -43.87 | 178.47 | -10.6 | 0.03 | 119.51 | -14.26 | -6.47 |
| 20Q1 (5) | 0.56 | -2.64 | -1.9 | 148.72 | 0.71 | 1.89 | 11.32 | -44.94 | 145.55 | 15.43 | 55.2 | -62.2 | 199.62 | 6.59 | 20.06 | 139.38 | 4.33 | 14.81 |
| 19Q4 (4) | 0.58 | -2.69 | 0.0 | 147.67 | -2.35 | 0.0 | 20.56 | 13.84 | 0.0 | 9.94 | 2.31 | 0.0 | 187.28 | 7.12 | 0.0 | 133.59 | 3.95 | 0.0 |
| 19Q3 (3) | 0.60 | 1.17 | 0.0 | 151.23 | -1.5 | 0.0 | 18.06 | 102.69 | 0.0 | 9.72 | -60.45 | 0.0 | 174.84 | -2.0 | 0.0 | 128.51 | 0.57 | 0.0 |
| 19Q2 (2) | 0.59 | 2.35 | 0.0 | 153.53 | 5.19 | 0.0 | 8.91 | 93.28 | 0.0 | 24.57 | -39.81 | 0.0 | 178.41 | 7.3 | 0.0 | 127.78 | 5.26 | 0.0 |
| 19Q1 (1) | 0.58 | 0.0 | 0.0 | 145.96 | 0.0 | 0.0 | 4.61 | 0.0 | 0.0 | 40.82 | 0.0 | 0.0 | 166.27 | 0.0 | 0.0 | 121.40 | 0.0 | 0.0 |
