- 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) | 0.54 | -4.0 | 7.64 | 99.48 | 32.93 | -21.39 | 9.63 | -47.49 | 0.82 | 162.37 | 173.48 | -7.63 | 154.92 | -6.07 |
| 2022 (9) | 0.56 | -4.98 | 3.83 | -31.36 | 41.89 | -10.76 | 18.34 | 63.9 | 0.31 | -80.48 | 187.81 | 20.65 | 164.93 | 25.9 |
| 2021 (8) | 0.59 | 3.47 | 5.58 | -8.22 | 46.94 | 18.45 | 11.19 | 5.97 | 1.61 | -14.94 | 155.67 | -4.26 | 131.00 | -7.75 |
| 2020 (7) | 0.57 | 0.76 | 6.08 | -4.1 | 39.63 | -3.83 | 10.56 | 84.62 | 1.89 | -42.43 | 162.59 | -1.73 | 142.01 | 3.14 |
| 2019 (6) | 0.57 | 12.24 | 6.34 | 8.38 | 41.21 | -12.24 | 5.72 | -59.8 | 3.28 | 602.66 | 165.45 | -1.62 | 137.68 | 2.49 |
| 2018 (5) | 0.50 | -2.87 | 5.85 | 56.0 | 46.96 | 2.85 | 14.23 | -10.11 | 0.47 | 50.24 | 168.17 | -7.05 | 134.34 | -4.64 |
| 2017 (4) | 0.52 | 7.83 | 3.75 | -8.98 | 45.66 | 6.93 | 15.83 | -53.86 | 0.31 | -38.74 | 180.92 | 6.79 | 140.88 | 3.26 |
| 2016 (3) | 0.48 | 3.17 | 4.12 | 51.47 | 42.7 | 4.53 | 34.31 | 78.7 | 0.51 | 0 | 169.41 | 0.98 | 136.43 | -0.52 |
| 2015 (2) | 0.47 | -13.9 | 2.72 | -17.07 | 40.85 | 3.6 | 19.20 | 33.06 | 0.00 | 0 | 167.77 | 14.44 | 137.14 | 12.14 |
| 2014 (1) | 0.54 | 10.82 | 3.28 | 27.63 | 39.43 | 20.43 | 14.43 | 1343.0 | 0.00 | 0 | 146.60 | -11.01 | 122.29 | -15.39 |
| 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) | 0.54 | 0.84 | -4.0 | 7.64 | 9.77 | 99.48 | 4.73 | -65.75 | -70.6 | 5.68 | 209.01 | 224.68 | 173.48 | -0.51 | -7.63 | 154.92 | 0.82 | -6.07 |
| 23Q3 (19) | 0.53 | 2.75 | -10.86 | 6.96 | 16.97 | 11.36 | 13.81 | -16.45 | -62.88 | 1.84 | 145.16 | -35.46 | 174.37 | 0.57 | -10.54 | 153.66 | 0.0 | -9.93 |
| 23Q2 (18) | 0.52 | -2.26 | -13.83 | 5.95 | -9.16 | 45.83 | 16.53 | 308.15 | 6.37 | 0.75 | -78.95 | -77.5 | 173.38 | 1.57 | -3.82 | 153.66 | 2.56 | -0.13 |
| 23Q1 (17) | 0.53 | -5.21 | -13.61 | 6.55 | 71.02 | 41.16 | 4.05 | -74.83 | 120.11 | 3.56 | 103.57 | -69.02 | 170.70 | -9.11 | -4.32 | 149.82 | -9.16 | 0.9 |
| 22Q4 (16) | 0.56 | -6.37 | -4.98 | 3.83 | -38.72 | -31.36 | 16.09 | -56.75 | -11.3 | 1.75 | -38.58 | -64.37 | 187.81 | -3.64 | 20.65 | 164.93 | -3.32 | 25.9 |
| 22Q3 (15) | 0.60 | -0.66 | -0.96 | 6.25 | 53.19 | -4.58 | 37.20 | 139.38 | 125.05 | 2.85 | -14.53 | -42.38 | 194.91 | 8.12 | 27.85 | 170.60 | 10.88 | 35.64 |
| 22Q2 (14) | 0.60 | -2.02 | 2.15 | 4.08 | -12.07 | -42.37 | 15.54 | 744.57 | 172.15 | 3.33 | -71.01 | -75.08 | 180.27 | 1.05 | 13.67 | 153.86 | 3.62 | 18.36 |
| 22Q1 (13) | 0.61 | 4.26 | 8.74 | 4.64 | -16.85 | -15.33 | 1.84 | -89.86 | -72.54 | 11.50 | 134.13 | -0.96 | 178.40 | 14.6 | 8.46 | 148.48 | 13.34 | 7.91 |
| 21Q4 (12) | 0.59 | -2.4 | 3.47 | 5.58 | -14.81 | -8.22 | 18.14 | 9.74 | 50.29 | 4.91 | -0.66 | -36.78 | 155.67 | 2.11 | -4.26 | 131.00 | 4.16 | -7.75 |
| 21Q3 (11) | 0.60 | 2.46 | 10.33 | 6.55 | -7.49 | 22.66 | 16.53 | 189.49 | 139.91 | 4.94 | -63.03 | -52.22 | 152.45 | -3.87 | -11.36 | 125.77 | -3.25 | -15.83 |
| 21Q2 (10) | 0.59 | 4.3 | 4.19 | 7.08 | 29.2 | 5.51 | 5.71 | -14.78 | -72.73 | 13.38 | 15.19 | 172.96 | 158.59 | -3.58 | -4.29 | 129.99 | -5.53 | -9.12 |
| 21Q1 (9) | 0.57 | -0.79 | 4.22 | 5.48 | -9.87 | -20.46 | 6.70 | -44.49 | 112.7 | 11.61 | 49.45 | -71.08 | 164.48 | 1.16 | -7.57 | 137.60 | -3.11 | -8.78 |
| 20Q4 (8) | 0.57 | 4.07 | 0.76 | 6.08 | 13.86 | -4.1 | 12.07 | 75.18 | 141.4 | 7.77 | -24.92 | -47.65 | 162.59 | -5.47 | -1.73 | 142.01 | -4.97 | 3.14 |
| 20Q3 (7) | 0.55 | -3.25 | 12.65 | 5.34 | -20.42 | 14.84 | 6.89 | -67.1 | -34.51 | 10.35 | 111.18 | 691.3 | 171.99 | 3.8 | -1.18 | 149.43 | 4.47 | 1.07 |
| 20Q2 (6) | 0.57 | 4.33 | 12.39 | 6.71 | -2.61 | 25.89 | 20.94 | 564.76 | 182.21 | 4.90 | -87.79 | 111.37 | 165.70 | -6.88 | -0.52 | 143.03 | -5.18 | 2.97 |
| 20Q1 (5) | 0.54 | -4.08 | 7.38 | 6.89 | 8.68 | 18.18 | 3.15 | -37.0 | 118.75 | 40.14 | 170.47 | 392.98 | 177.95 | 7.56 | 4.79 | 150.85 | 9.57 | 9.34 |
| 19Q4 (4) | 0.57 | 16.35 | 0.0 | 6.34 | 36.34 | 0.0 | 5.00 | -52.47 | 0.0 | 14.84 | 1034.98 | 0.0 | 165.45 | -4.94 | 0.0 | 137.68 | -6.88 | 0.0 |
| 19Q3 (3) | 0.49 | -3.47 | 0.0 | 4.65 | -12.76 | 0.0 | 10.52 | 41.78 | 0.0 | 1.31 | -43.59 | 0.0 | 174.04 | 4.48 | 0.0 | 147.85 | 6.44 | 0.0 |
| 19Q2 (2) | 0.50 | -0.32 | 0.0 | 5.33 | -8.58 | 0.0 | 7.42 | 415.28 | 0.0 | 2.32 | -71.53 | 0.0 | 166.57 | -1.91 | 0.0 | 138.91 | 0.68 | 0.0 |
| 19Q1 (1) | 0.51 | 0.0 | 0.0 | 5.83 | 0.0 | 0.0 | 1.44 | 0.0 | 0.0 | 8.14 | 0.0 | 0.0 | 169.81 | 0.0 | 0.0 | 137.97 | 0.0 | 0.0 |
