- 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) | 0.52 | 2.74 | 179.34 | 8.37 | 25.54 | -24.53 | 2.55 | -57.64 | 21.35 | 192.06 | 369.78 | 11.73 | 6.86 | 12.27 |
| 2022 (9) | 0.51 | -3.5 | 165.49 | 1.82 | 33.84 | -49.17 | 6.02 | -46.87 | 7.31 | 43.24 | 330.97 | -6.82 | 6.11 | -53.47 |
| 2021 (8) | 0.53 | -3.93 | 162.53 | 3.56 | 66.57 | -23.2 | 11.33 | 27.73 | 5.10 | 25.3 | 355.20 | 21.84 | 13.13 | -12.58 |
| 2020 (7) | 0.55 | -12.84 | 156.95 | -21.38 | 86.68 | 44.71 | 8.87 | -10.04 | 4.07 | -4.88 | 291.53 | 27.56 | 15.02 | 285.13 |
| 2019 (6) | 0.63 | -2.95 | 199.62 | 0.78 | 59.9 | 81.63 | 9.86 | 97.99 | 4.28 | -63.99 | 228.55 | 9.53 | 3.90 | 133.53 |
| 2018 (5) | 0.65 | 2.36 | 198.08 | 5.98 | 32.98 | -21.19 | 4.98 | -24.55 | 11.89 | 100.35 | 208.67 | 5.07 | 1.67 | -33.2 |
| 2017 (4) | 0.63 | -2.24 | 186.91 | 4.24 | 41.85 | 59.67 | 6.60 | 21.77 | 5.93 | -0.28 | 198.61 | 9.17 | 2.50 | 35.14 |
| 2016 (3) | 0.65 | -0.61 | 179.3 | 3.85 | 26.21 | 50.55 | 5.42 | 39.33 | 5.95 | -10.79 | 181.92 | 10.95 | 1.85 | 34.06 |
| 2015 (2) | 0.65 | 3.86 | 172.66 | 11.48 | 17.41 | -46.4 | 3.89 | -73.86 | 6.67 | 501.19 | 163.96 | -1.98 | 1.38 | -4.17 |
| 2014 (1) | 0.63 | 2.32 | 154.88 | 18.89 | 32.48 | -32.11 | 14.88 | -29.21 | 1.11 | 0 | 167.28 | 3.06 | 1.44 | 24.14 |
| 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) | 0.52 | 0.83 | 2.74 | 179.34 | 2.47 | 8.37 | 2.89 | -25.13 | -72.29 | 50.19 | 12.37 | 288.19 | 369.78 | -0.67 | 11.73 | 6.86 | 4.89 | 12.27 |
| 23Q3 (19) | 0.52 | 0.47 | 1.55 | 175.02 | 2.28 | 8.33 | 3.86 | 183.82 | 63.56 | 44.66 | -64.03 | -54.0 | 372.26 | 2.61 | 6.32 | 6.54 | 106.31 | 110.29 |
| 23Q2 (18) | 0.51 | 0.72 | -0.64 | 171.12 | 1.83 | 2.42 | 1.36 | -28.8 | -70.69 | 124.16 | 0.0 | 91.54 | 362.78 | 9.67 | 8.5 | 3.17 | -38.8 | -69.34 |
| 23Q1 (17) | 0.51 | 0.69 | -1.03 | 168.05 | 1.55 | 6.68 | 1.91 | -81.69 | -69.68 | 124.16 | 860.41 | 290.42 | 330.78 | -0.06 | -0.31 | 5.18 | -15.22 | -49.46 |
| 22Q4 (16) | 0.51 | -0.33 | -3.5 | 165.49 | 2.43 | 1.82 | 10.43 | 341.95 | -23.65 | 12.93 | -86.69 | -10.79 | 330.97 | -5.47 | -6.82 | 6.11 | 96.46 | -53.47 |
| 22Q3 (15) | 0.51 | -1.7 | -6.88 | 161.56 | -3.3 | 5.53 | 2.36 | -49.14 | -68.19 | 97.10 | 49.79 | 303.14 | 350.13 | 4.72 | 26.45 | 3.11 | -69.92 | -51.86 |
| 22Q2 (14) | 0.52 | 0.33 | -7.68 | 167.08 | 6.07 | 7.35 | 4.64 | -26.35 | -67.05 | 64.83 | 103.84 | 323.69 | 334.35 | 0.76 | 26.5 | 10.34 | 0.88 | 22.95 |
| 22Q1 (13) | 0.52 | -1.83 | -2.73 | 157.52 | -3.08 | 5.0 | 6.30 | -53.88 | -37.93 | 31.80 | 119.46 | 76.86 | 331.82 | -6.58 | 8.64 | 10.25 | -21.93 | 44.77 |
| 21Q4 (12) | 0.53 | -3.82 | -3.93 | 162.53 | 6.16 | 3.56 | 13.66 | 84.1 | 30.22 | 14.49 | -39.83 | -5.39 | 355.20 | 28.28 | 21.84 | 13.13 | 103.25 | -12.58 |
| 21Q3 (11) | 0.55 | -2.55 | -1.67 | 153.1 | -1.63 | -3.53 | 7.42 | -47.3 | -33.15 | 24.09 | 57.42 | 85.7 | 276.90 | 4.77 | -5.49 | 6.46 | -23.19 | 62.31 |
| 21Q2 (10) | 0.56 | 5.71 | -4.79 | 155.64 | 3.75 | -11.05 | 14.08 | 38.72 | 85.51 | 15.30 | -14.91 | -38.72 | 264.30 | -13.47 | 1.01 | 8.41 | 18.79 | 145.19 |
| 21Q1 (9) | 0.53 | -3.03 | -12.74 | 150.02 | -4.42 | -19.72 | 10.15 | -3.24 | 43.36 | 17.98 | 17.39 | -7.61 | 305.43 | 4.77 | 17.12 | 7.08 | -52.86 | 101.14 |
| 20Q4 (8) | 0.55 | -1.57 | -12.84 | 156.95 | -1.1 | -21.38 | 10.49 | -5.5 | 25.93 | 15.32 | 18.09 | 1.91 | 291.53 | -0.5 | 27.56 | 15.02 | 277.39 | 285.13 |
| 20Q3 (7) | 0.56 | -5.64 | -13.56 | 158.7 | -9.3 | -21.85 | 11.10 | 46.25 | 19.23 | 12.97 | -48.05 | -30.09 | 293.00 | 11.98 | 33.37 | 3.98 | 16.03 | 15.03 |
| 20Q2 (6) | 0.59 | -3.12 | -6.95 | 174.97 | -6.37 | -10.09 | 7.59 | 7.2 | -14.53 | 24.97 | 28.29 | 91.13 | 261.65 | 0.33 | 34.93 | 3.43 | -2.56 | 30.42 |
| 20Q1 (5) | 0.61 | -3.14 | -5.21 | 186.88 | -6.38 | -4.18 | 7.08 | -15.01 | -51.61 | 19.46 | 29.49 | 24.58 | 260.78 | 14.1 | 12.56 | 3.52 | -9.74 | 2.33 |
| 19Q4 (4) | 0.63 | -2.38 | 0.0 | 199.62 | -1.69 | 0.0 | 8.33 | -10.53 | 0.0 | 15.03 | -18.99 | 0.0 | 228.55 | 4.03 | 0.0 | 3.90 | 12.72 | 0.0 |
| 19Q3 (3) | 0.64 | 1.58 | 0.0 | 203.06 | 4.35 | 0.0 | 9.31 | 4.84 | 0.0 | 18.55 | 42.03 | 0.0 | 219.69 | 13.29 | 0.0 | 3.46 | 31.56 | 0.0 |
| 19Q2 (2) | 0.63 | -1.31 | 0.0 | 194.6 | -0.22 | 0.0 | 8.88 | -39.3 | 0.0 | 13.06 | -16.38 | 0.0 | 193.92 | -16.3 | 0.0 | 2.63 | -23.55 | 0.0 |
| 19Q1 (1) | 0.64 | 0.0 | 0.0 | 195.03 | 0.0 | 0.0 | 14.63 | 0.0 | 0.0 | 15.62 | 0.0 | 0.0 | 231.68 | 0.0 | 0.0 | 3.44 | 0.0 | 0.0 |
