- 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) | 0.57 | -1.86 | 147.83 | 5.22 | 264.09 | 6.94 | 12.39 | -25.85 | 2.74 | 54.84 | 134.74 | 26.2 | 96.82 | 35.74 |
| 2022 (9) | 0.58 | -0.21 | 140.49 | 44.79 | 246.96 | 15.49 | 16.71 | -18.8 | 1.77 | -29.34 | 106.77 | -35.4 | 71.33 | -36.04 |
| 2021 (8) | 0.58 | 2.69 | 97.03 | -18.68 | 213.83 | 10.52 | 20.58 | 48.59 | 2.51 | -42.24 | 165.29 | 8.79 | 111.52 | 8.3 |
| 2020 (7) | 0.56 | -0.46 | 119.32 | 0.62 | 193.48 | -10.12 | 13.85 | 60.3 | 4.34 | 1.11 | 151.94 | 14.0 | 102.97 | 15.66 |
| 2019 (6) | 0.56 | 1.64 | 118.59 | 7.65 | 215.27 | 8.01 | 8.64 | 24.14 | 4.29 | -21.49 | 133.28 | -7.72 | 89.03 | -0.49 |
| 2018 (5) | 0.56 | 3.89 | 110.16 | -16.37 | 199.3 | 13.76 | 6.96 | -11.45 | 5.47 | -15.83 | 144.43 | 14.52 | 89.47 | 15.68 |
| 2017 (4) | 0.53 | -0.48 | 131.72 | 8.0 | 175.19 | 6.11 | 7.86 | 5.36 | 6.50 | 53.79 | 126.12 | 56.89 | 77.34 | 46.31 |
| 2016 (3) | 0.54 | -2.93 | 121.96 | -11.8 | 165.11 | -0.4 | 7.46 | 39.7 | 4.23 | -19.54 | 80.39 | 4.12 | 52.86 | 3.89 |
| 2015 (2) | 0.55 | -7.81 | 138.28 | -3.74 | 165.78 | -3.76 | 5.34 | -5.49 | 5.25 | 0.76 | 77.21 | 9.83 | 50.88 | 17.15 |
| 2014 (1) | 0.60 | 5.61 | 143.66 | 19.36 | 172.26 | 3.73 | 5.65 | -30.33 | 5.21 | 0 | 70.30 | -16.49 | 43.43 | -20.28 |
| 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) | 0.57 | 0.44 | -1.86 | 147.83 | -3.04 | 5.22 | 7.76 | -50.06 | 72.44 | 17.82 | 267.96 | 2.14 | 134.74 | 21.18 | 26.2 | 96.82 | 18.51 | 35.74 |
| 23Q3 (19) | 0.56 | -5.4 | -1.47 | 152.47 | 3.54 | 7.35 | 15.54 | 3.81 | -24.89 | 4.84 | -37.59 | -12.53 | 111.19 | -6.07 | -0.86 | 81.70 | -4.98 | 3.9 |
| 23Q2 (18) | 0.59 | -1.21 | 2.02 | 147.26 | 2.51 | 17.56 | 14.97 | 37.34 | -47.31 | 7.76 | -10.8 | 13.95 | 118.38 | 19.3 | 2.4 | 85.98 | 26.48 | 10.88 |
| 23Q1 (17) | 0.60 | 4.55 | 1.62 | 143.66 | 2.26 | 52.07 | 10.90 | 142.22 | -47.62 | 8.70 | -50.14 | 4.56 | 99.23 | -7.06 | -31.07 | 67.98 | -4.7 | -28.88 |
| 22Q4 (16) | 0.58 | 0.84 | -0.21 | 140.49 | -1.08 | 44.79 | 4.50 | -78.25 | -58.98 | 17.45 | 215.13 | -13.62 | 106.77 | -4.8 | -35.4 | 71.33 | -9.28 | -36.04 |
| 22Q3 (15) | 0.57 | -2.04 | -1.64 | 142.03 | 13.39 | 11.85 | 20.69 | -27.17 | -8.69 | 5.54 | -18.69 | -50.55 | 112.15 | -2.99 | -13.06 | 78.63 | 1.41 | -11.87 |
| 22Q2 (14) | 0.58 | -1.6 | -1.32 | 125.26 | 32.59 | 5.15 | 28.41 | 36.52 | 1.39 | 6.81 | -18.16 | -30.72 | 115.61 | -19.69 | -20.95 | 77.54 | -18.87 | -25.99 |
| 22Q1 (13) | 0.59 | 2.67 | -0.32 | 94.47 | -2.64 | -20.43 | 20.81 | 89.7 | 0.82 | 8.32 | -58.81 | -45.9 | 143.95 | -12.91 | 1.92 | 95.58 | -14.29 | -1.98 |
| 21Q4 (12) | 0.58 | -0.6 | 2.69 | 97.03 | -23.59 | -18.68 | 10.97 | -51.59 | 34.77 | 20.20 | 80.42 | -46.88 | 165.29 | 28.13 | 8.79 | 111.52 | 24.99 | 8.3 |
| 21Q3 (11) | 0.58 | -1.73 | -1.29 | 126.98 | 6.59 | -2.41 | 22.66 | -19.13 | -0.66 | 11.20 | 13.91 | 6.0 | 129.00 | -11.79 | -5.38 | 89.22 | -14.84 | -5.92 |
| 21Q2 (10) | 0.59 | -0.61 | -2.48 | 119.13 | 0.34 | -7.46 | 28.02 | 35.76 | 65.51 | 9.83 | -36.1 | -21.04 | 146.25 | 3.55 | 19.34 | 104.77 | 7.45 | 26.41 |
| 21Q1 (9) | 0.59 | 5.77 | -2.0 | 118.73 | -0.49 | -2.79 | 20.64 | 153.56 | 156.72 | 15.38 | -59.55 | -34.88 | 141.24 | -7.04 | 17.44 | 97.51 | -5.3 | 25.06 |
| 20Q4 (8) | 0.56 | -4.46 | -0.46 | 119.32 | -8.3 | 0.62 | 8.14 | -64.31 | 63.13 | 38.03 | 260.02 | 4.51 | 151.94 | 11.45 | 14.0 | 102.97 | 8.58 | 15.66 |
| 20Q3 (7) | 0.59 | -2.91 | 1.89 | 130.12 | 1.07 | 0.34 | 22.81 | 34.73 | 96.13 | 10.56 | -15.15 | -16.37 | 136.33 | 11.24 | -0.85 | 94.83 | 14.42 | -4.97 |
| 20Q2 (6) | 0.61 | -0.12 | 6.9 | 128.74 | 5.4 | 11.7 | 16.93 | 110.57 | 64.37 | 12.45 | -47.3 | -16.28 | 122.55 | 1.9 | -17.81 | 82.88 | 6.3 | -17.78 |
| 20Q1 (5) | 0.61 | 7.42 | 9.91 | 122.14 | 2.99 | 10.42 | 8.04 | 61.12 | 11.51 | 23.62 | -35.08 | 7.09 | 120.27 | -9.76 | -30.79 | 77.97 | -12.42 | -28.83 |
| 19Q4 (4) | 0.56 | -2.2 | 0.0 | 118.59 | -8.55 | 0.0 | 4.99 | -57.09 | 0.0 | 36.39 | 188.11 | 0.0 | 133.28 | -3.07 | 0.0 | 89.03 | -10.78 | 0.0 |
| 19Q3 (3) | 0.58 | 1.87 | 0.0 | 129.68 | 12.51 | 0.0 | 11.63 | 12.91 | 0.0 | 12.63 | -15.05 | 0.0 | 137.50 | -7.78 | 0.0 | 99.79 | -1.0 | 0.0 |
| 19Q2 (2) | 0.57 | 2.7 | 0.0 | 115.26 | 4.2 | 0.0 | 10.30 | 42.86 | 0.0 | 14.87 | -32.59 | 0.0 | 149.10 | -14.2 | 0.0 | 100.80 | -8.0 | 0.0 |
| 19Q1 (1) | 0.55 | 0.0 | 0.0 | 110.61 | 0.0 | 0.0 | 7.21 | 0.0 | 0.0 | 22.06 | 0.0 | 0.0 | 173.77 | 0.0 | 0.0 | 109.56 | 0.0 | 0.0 |
