- 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) | 0.43 | 1.79 | 27.01 | 7.35 | 347.93 | 7.13 | 62.13 | -9.01 | 0.39 | -34.92 | 195.99 | 0.21 | 150.02 | 9.13 |
| 2022 (9) | 0.42 | -4.31 | 25.16 | 18.9 | 324.76 | 7.95 | 68.28 | -46.31 | 0.59 | 40.25 | 195.58 | 4.81 | 137.47 | 18.6 |
| 2021 (8) | 0.44 | -5.42 | 21.16 | -16.23 | 300.84 | 8.07 | 127.18 | 82.6 | 0.42 | -43.42 | 186.61 | 10.47 | 115.91 | -2.36 |
| 2020 (7) | 0.47 | 2.9 | 25.26 | -4.14 | 278.38 | 3.28 | 69.65 | -1.67 | 0.75 | -13.72 | 168.93 | -5.88 | 118.71 | -5.12 |
| 2019 (6) | 0.46 | 8.28 | 26.35 | 17.74 | 269.53 | 9.15 | 70.83 | -35.6 | 0.87 | 5.61 | 179.49 | -4.36 | 125.12 | -4.11 |
| 2018 (5) | 0.42 | 0.77 | 22.38 | -2.44 | 246.94 | 11.25 | 109.99 | -4.43 | 0.82 | -3.17 | 187.68 | 2.73 | 130.48 | 10.09 |
| 2017 (4) | 0.42 | 1.07 | 22.94 | -8.71 | 221.97 | 8.77 | 115.09 | -52.8 | 0.85 | 10.74 | 182.70 | 0.3 | 118.52 | -8.94 |
| 2016 (3) | 0.41 | 17.23 | 25.13 | 69.23 | 204.07 | 11.3 | 243.83 | 248.23 | 0.77 | 247.88 | 182.16 | -7.1 | 130.15 | -8.36 |
| 2015 (2) | 0.35 | -15.46 | 14.85 | -52.89 | 183.35 | 12.54 | 70.02 | 167.97 | 0.22 | -72.7 | 196.08 | 13.99 | 142.02 | 9.49 |
| 2014 (1) | 0.42 | 7.04 | 31.52 | 8.88 | 162.92 | 7.06 | 26.13 | 83.5 | 0.81 | 0 | 172.01 | 3.39 | 129.71 | 11.55 |
| 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) | 0.43 | 1.96 | 1.79 | 27.01 | 1.35 | 7.35 | 57.79 | -15.76 | -42.39 | 1.69 | 29.63 | 17.31 | 195.99 | 1.35 | 0.21 | 150.02 | 2.52 | 9.13 |
| 23Q3 (19) | 0.42 | -0.7 | -5.62 | 26.65 | -2.49 | -4.51 | 68.60 | 0.51 | -8.01 | 1.31 | -10.17 | -40.2 | 193.38 | 1.52 | 4.45 | 146.33 | 3.88 | 12.48 |
| 23Q2 (18) | 0.43 | -7.39 | -5.27 | 27.33 | 5.12 | -5.5 | 68.25 | 28.39 | 171.37 | 1.45 | -22.44 | -77.18 | 190.49 | 11.7 | 3.87 | 140.86 | 12.96 | 21.38 |
| 23Q1 (17) | 0.46 | 8.56 | -3.16 | 26.0 | 3.34 | 23.34 | 53.16 | -47.0 | -25.39 | 1.87 | 29.88 | -44.69 | 170.53 | -12.81 | 2.27 | 124.70 | -9.29 | 18.05 |
| 22Q4 (16) | 0.42 | -5.46 | -4.31 | 25.16 | -9.85 | 18.9 | 100.31 | 34.52 | 33.85 | 1.44 | -33.92 | -42.96 | 195.58 | 5.63 | 4.81 | 137.47 | 5.66 | 18.6 |
| 22Q3 (15) | 0.45 | -0.33 | -3.9 | 27.91 | -3.49 | -2.1 | 74.57 | 196.5 | -5.22 | 2.18 | -65.72 | -25.34 | 185.15 | 0.96 | 4.22 | 130.10 | 12.11 | 11.87 |
| 22Q2 (14) | 0.45 | -5.32 | -4.11 | 28.92 | 37.19 | 10.13 | 25.15 | -64.7 | -90.62 | 6.37 | 87.97 | 714.61 | 183.39 | 9.98 | 1.23 | 116.05 | 9.86 | -4.07 |
| 22Q1 (13) | 0.48 | 7.27 | -9.86 | 21.08 | -0.38 | -26.19 | 71.25 | -4.92 | 10.17 | 3.39 | 33.94 | -13.26 | 166.75 | -10.64 | 13.92 | 105.63 | -8.87 | 4.48 |
| 21Q4 (12) | 0.44 | -5.06 | -5.42 | 21.16 | -25.78 | -16.23 | 74.94 | -4.75 | -21.12 | 2.53 | -13.5 | -0.01 | 186.61 | 5.04 | 10.47 | 115.91 | -0.34 | -2.36 |
| 21Q3 (11) | 0.47 | -0.55 | 3.53 | 28.51 | 8.57 | -0.63 | 78.68 | -70.66 | -8.98 | 2.92 | 274.05 | -5.02 | 177.65 | -1.94 | 1.96 | 116.30 | -3.86 | -4.48 |
| 21Q2 (10) | 0.47 | -11.0 | -1.39 | 26.26 | -8.05 | -21.26 | 268.21 | 314.74 | 256.71 | 0.78 | -79.99 | -66.88 | 181.17 | 23.77 | 8.26 | 120.97 | 19.65 | 9.89 |
| 21Q1 (9) | 0.53 | 12.55 | 6.03 | 28.56 | 13.06 | -11.19 | 64.67 | -31.93 | 105.3 | 3.90 | 54.41 | -44.16 | 146.38 | -13.35 | -10.51 | 101.10 | -14.83 | -10.61 |
| 20Q4 (8) | 0.47 | 3.93 | 2.9 | 25.26 | -11.96 | -4.14 | 95.01 | 9.91 | 22.26 | 2.53 | -17.84 | -4.18 | 168.93 | -3.05 | -5.88 | 118.71 | -2.5 | -5.12 |
| 20Q3 (7) | 0.45 | -5.27 | 2.04 | 28.69 | -13.97 | 16.72 | 86.44 | 14.96 | 8.14 | 3.08 | 30.45 | -1.15 | 174.24 | 4.12 | -5.13 | 121.76 | 10.61 | -5.86 |
| 20Q2 (6) | 0.48 | -4.3 | 0.4 | 33.35 | 3.7 | 49.55 | 75.19 | 138.7 | -1.67 | 2.36 | -66.26 | -34.57 | 167.34 | 2.3 | 0.1 | 110.08 | -2.67 | -9.23 |
| 20Q1 (5) | 0.50 | 9.22 | 27.35 | 32.16 | 22.05 | 44.67 | 31.50 | -59.46 | -34.06 | 6.99 | 164.97 | 31.26 | 163.57 | -8.87 | -21.89 | 113.10 | -9.61 | -21.49 |
| 19Q4 (4) | 0.46 | 3.06 | 0.0 | 26.35 | 7.2 | 0.0 | 77.71 | -2.78 | 0.0 | 2.64 | -15.24 | 0.0 | 179.49 | -2.28 | 0.0 | 125.12 | -3.26 | 0.0 |
| 19Q3 (3) | 0.44 | -6.79 | 0.0 | 24.58 | 10.22 | 0.0 | 79.93 | 4.52 | 0.0 | 3.11 | -13.65 | 0.0 | 183.67 | 9.86 | 0.0 | 129.34 | 6.65 | 0.0 |
| 19Q2 (2) | 0.47 | 21.38 | 0.0 | 22.3 | 0.31 | 0.0 | 76.47 | 60.08 | 0.0 | 3.61 | -32.31 | 0.0 | 167.18 | -20.17 | 0.0 | 121.28 | -15.81 | 0.0 |
| 19Q1 (1) | 0.39 | 0.0 | 0.0 | 22.23 | 0.0 | 0.0 | 47.77 | 0.0 | 0.0 | 5.33 | 0.0 | 0.0 | 209.42 | 0.0 | 0.0 | 144.06 | 0.0 | 0.0 |
