- 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) | 0.46 | -8.87 | 233.96 | -11.02 | 330.25 | -10.21 | 11.85 | -30.9 | 3.87 | 8.15 | 284.47 | 30.45 | 257.98 | 29.58 |
| 2022 (9) | 0.50 | -2.71 | 262.93 | 0.74 | 367.82 | 8.95 | 17.15 | -18.18 | 3.58 | -21.26 | 218.06 | 28.92 | 199.09 | 31.24 |
| 2021 (8) | 0.52 | -0.88 | 261.01 | 9.15 | 337.59 | 16.58 | 20.96 | 61.35 | 4.54 | -24.76 | 169.14 | -12.07 | 151.70 | -11.54 |
| 2020 (7) | 0.52 | -0.5 | 239.12 | 14.85 | 289.59 | 13.39 | 12.99 | -4.2 | 6.04 | -7.79 | 192.36 | 9.41 | 171.49 | 9.86 |
| 2019 (6) | 0.52 | 9.23 | 208.21 | 22.14 | 255.39 | 22.7 | 13.56 | 7.11 | 6.55 | -29.82 | 175.81 | -24.78 | 156.10 | -18.54 |
| 2018 (5) | 0.48 | 22.67 | 170.47 | 42.01 | 208.15 | 5.73 | 12.66 | -20.13 | 9.33 | 141.01 | 233.72 | 42.36 | 191.62 | 29.75 |
| 2017 (4) | 0.39 | -14.45 | 120.04 | -13.46 | 196.87 | -1.97 | 15.85 | -19.22 | 3.87 | -8.53 | 164.18 | -22.17 | 147.68 | -22.63 |
| 2016 (3) | 0.46 | 2.33 | 138.71 | -1.55 | 200.82 | 17.24 | 19.62 | 11.6 | 4.23 | -16.83 | 210.95 | 16.8 | 190.88 | 14.42 |
| 2015 (2) | 0.45 | 5.92 | 140.9 | 10.22 | 171.29 | 5.23 | 17.58 | -25.1 | 5.09 | 19.62 | 180.61 | -21.58 | 166.83 | -22.24 |
| 2014 (1) | 0.42 | 0.72 | 127.84 | 16.37 | 162.78 | 10.78 | 23.47 | 50.26 | 4.26 | 0 | 230.30 | -25.74 | 214.55 | -28.1 |
| 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) | 0.46 | -3.98 | -8.87 | 233.96 | -5.34 | -11.02 | 13.63 | 1.04 | 30.43 | 14.41 | -7.38 | -11.39 | 284.47 | 4.87 | 30.45 | 257.98 | 3.77 | 29.58 |
| 23Q3 (19) | 0.48 | -3.65 | -10.19 | 247.15 | 17.27 | -15.39 | 13.49 | 10.57 | -2.88 | 15.56 | 19.24 | -11.39 | 271.27 | 67.89 | 30.86 | 248.60 | 72.95 | 31.65 |
| 23Q2 (18) | 0.50 | 5.11 | -8.12 | 210.75 | -12.32 | -16.29 | 12.20 | 38.79 | -53.45 | 13.05 | -30.47 | 21.49 | 161.58 | -27.0 | 19.95 | 143.74 | -28.96 | 17.11 |
| 23Q1 (17) | 0.47 | -6.28 | -6.34 | 240.36 | -8.58 | -7.45 | 8.79 | -15.89 | -68.83 | 18.77 | 15.39 | 49.46 | 221.34 | 1.5 | 30.62 | 202.34 | 1.63 | 35.06 |
| 22Q4 (16) | 0.50 | -5.38 | -2.71 | 262.93 | -9.99 | 0.74 | 10.45 | -24.77 | -60.3 | 16.27 | -7.37 | 13.58 | 218.06 | 5.19 | 28.92 | 199.09 | 5.43 | 31.24 |
| 22Q3 (15) | 0.53 | -1.43 | -0.86 | 292.11 | 16.03 | 3.87 | 13.89 | -47.0 | -39.66 | 17.56 | 63.49 | 4.62 | 207.30 | 53.89 | 9.94 | 188.84 | 53.85 | 13.13 |
| 22Q2 (14) | 0.54 | 7.15 | -6.68 | 251.75 | -3.06 | -11.74 | 26.21 | -7.06 | 78.3 | 10.74 | -14.47 | -64.35 | 134.71 | -20.5 | -12.58 | 122.74 | -18.08 | -12.47 |
| 22Q1 (13) | 0.50 | -2.65 | -4.15 | 259.71 | -0.5 | 5.45 | 28.20 | 7.14 | 46.8 | 12.56 | -12.31 | -35.28 | 169.45 | 0.18 | 5.05 | 149.82 | -1.24 | 3.39 |
| 21Q4 (12) | 0.52 | -3.58 | -0.88 | 261.01 | -7.19 | 9.15 | 26.32 | 14.34 | 211.11 | 14.32 | -14.68 | -54.82 | 169.14 | -10.3 | -12.07 | 151.70 | -9.12 | -11.54 |
| 21Q3 (11) | 0.54 | -7.21 | -1.34 | 281.22 | -1.41 | 12.96 | 23.02 | 56.6 | 55.23 | 16.79 | -44.29 | -30.16 | 188.56 | 22.36 | -5.47 | 166.92 | 19.03 | -7.71 |
| 21Q2 (10) | 0.58 | 10.05 | 5.22 | 285.23 | 15.82 | 35.49 | 14.70 | -23.48 | -10.09 | 30.13 | 55.27 | 66.12 | 154.10 | -4.46 | 10.32 | 140.23 | -3.23 | 13.03 |
| 21Q1 (9) | 0.53 | 0.67 | -0.83 | 246.28 | 2.99 | 15.78 | 19.21 | 127.07 | 57.07 | 19.40 | -38.78 | -13.09 | 161.30 | -16.15 | -1.99 | 144.91 | -15.5 | -0.32 |
| 20Q4 (8) | 0.52 | -4.03 | -0.5 | 239.12 | -3.95 | 14.85 | 8.46 | -42.95 | -39.74 | 31.70 | 31.88 | 61.0 | 192.36 | -3.56 | 9.41 | 171.49 | -5.18 | 9.86 |
| 20Q3 (7) | 0.54 | -1.04 | 2.37 | 248.96 | 18.26 | 15.55 | 14.83 | -9.3 | -24.72 | 24.03 | 32.51 | 20.45 | 199.47 | 42.79 | -4.11 | 180.86 | 45.78 | 0.11 |
| 20Q2 (6) | 0.55 | 3.72 | 3.33 | 210.52 | -1.03 | 9.9 | 16.35 | 33.69 | 37.28 | 18.14 | -18.76 | -41.21 | 139.69 | -15.12 | -21.72 | 124.06 | -14.66 | -14.09 |
| 20Q1 (5) | 0.53 | 1.01 | 12.51 | 212.72 | 2.17 | 25.46 | 12.23 | -12.89 | 50.8 | 22.33 | 13.41 | -49.16 | 164.57 | -6.39 | -34.7 | 145.37 | -6.87 | -28.84 |
| 19Q4 (4) | 0.52 | -1.26 | 0.0 | 208.21 | -3.36 | 0.0 | 14.04 | -28.73 | 0.0 | 19.69 | -1.33 | 0.0 | 175.81 | -15.48 | 0.0 | 156.10 | -13.59 | 0.0 |
| 19Q3 (3) | 0.53 | -0.11 | 0.0 | 215.46 | 12.48 | 0.0 | 19.70 | 65.41 | 0.0 | 19.95 | -35.32 | 0.0 | 208.02 | 16.57 | 0.0 | 180.66 | 25.11 | 0.0 |
| 19Q2 (2) | 0.53 | 12.94 | 0.0 | 191.56 | 12.98 | 0.0 | 11.91 | 46.86 | 0.0 | 30.85 | -29.75 | 0.0 | 178.45 | -29.19 | 0.0 | 144.40 | -29.31 | 0.0 |
| 19Q1 (1) | 0.47 | 0.0 | 0.0 | 169.55 | 0.0 | 0.0 | 8.11 | 0.0 | 0.0 | 43.92 | 0.0 | 0.0 | 252.01 | 0.0 | 0.0 | 204.28 | 0.0 | 0.0 |
