- 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) | 0.58 | -0.34 | 281.49 | 3.81 | 421.65 | -4.0 | 2.44 | -68.92 | 22.92 | 167.62 | 136.88 | -10.63 | 74.51 | -11.11 |
| 2022 (9) | 0.58 | 1.57 | 271.17 | 14.06 | 439.22 | -2.37 | 7.85 | -55.52 | 8.57 | 103.81 | 153.16 | 6.0 | 83.82 | -3.49 |
| 2021 (8) | 0.57 | 2.07 | 237.74 | 20.11 | 449.86 | 12.26 | 17.65 | 53.21 | 4.20 | 12.8 | 144.49 | -1.26 | 86.85 | -5.05 |
| 2020 (7) | 0.56 | -1.48 | 197.94 | -4.79 | 400.74 | -0.78 | 11.52 | 92.0 | 3.73 | -41.35 | 146.33 | -9.45 | 91.47 | -8.51 |
| 2019 (6) | 0.57 | -4.7 | 207.9 | -11.49 | 403.88 | -1.93 | 6.00 | -52.94 | 6.35 | 57.12 | 161.61 | 12.56 | 99.98 | 25.82 |
| 2018 (5) | 0.60 | -5.07 | 234.88 | -11.72 | 411.82 | -3.47 | 12.75 | 193.1 | 4.04 | -60.74 | 143.58 | 22.17 | 79.46 | 19.33 |
| 2017 (4) | 0.63 | 2.16 | 266.05 | 16.59 | 426.64 | 6.43 | 4.35 | -0.46 | 10.30 | -7.22 | 117.52 | -13.11 | 66.59 | -21.73 |
| 2016 (3) | 0.62 | 1.27 | 228.19 | 0.6 | 400.86 | -7.61 | 4.37 | 20.39 | 11.10 | -4.75 | 135.25 | 9.2 | 85.08 | 12.48 |
| 2015 (2) | 0.61 | 1.03 | 226.83 | 6.8 | 433.9 | -3.3 | 3.63 | 68.84 | 11.65 | -4.85 | 123.85 | 20.11 | 75.64 | 21.04 |
| 2014 (1) | 0.60 | 0.97 | 212.38 | -0.1 | 448.7 | 2.53 | 2.15 | -39.09 | 12.25 | 0 | 103.11 | -2.36 | 62.49 | -6.73 |
| 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) | 0.58 | -0.86 | -0.34 | 281.49 | -1.21 | 3.81 | 3.21 | 61.31 | 37.77 | 45.35 | -72.36 | -33.81 | 136.88 | 0.27 | -10.63 | 74.51 | 2.72 | -11.11 |
| 23Q3 (19) | 0.58 | 0.1 | 0.31 | 284.93 | 5.7 | 3.88 | 1.99 | 54.26 | -29.93 | 164.12 | 179.89 | 91.35 | 136.51 | -1.42 | -7.07 | 72.54 | -4.16 | -11.03 |
| 23Q2 (18) | 0.58 | 0.19 | -0.66 | 269.57 | 1.99 | 7.27 | 1.29 | -65.87 | -93.35 | 58.64 | 0.0 | 315.02 | 138.48 | 1.51 | 0.48 | 75.69 | -0.9 | -8.55 |
| 23Q1 (17) | 0.58 | 0.22 | -2.03 | 264.31 | -2.53 | 6.95 | 3.78 | 62.23 | -71.28 | 58.64 | -14.43 | 152.16 | 136.42 | -10.93 | 1.15 | 76.38 | -8.88 | -4.76 |
| 22Q4 (16) | 0.58 | -0.21 | 1.57 | 271.17 | -1.14 | 14.06 | 2.33 | -17.96 | -80.1 | 68.52 | -20.11 | 225.85 | 153.16 | 4.27 | 6.0 | 83.82 | 2.81 | -3.49 |
| 22Q3 (15) | 0.58 | -0.87 | 1.75 | 274.29 | 9.15 | 14.31 | 2.84 | -85.37 | -80.51 | 85.77 | 507.07 | 389.2 | 146.89 | 6.58 | 19.86 | 81.53 | -1.5 | 16.42 |
| 22Q2 (14) | 0.59 | -1.19 | 5.85 | 251.29 | 1.68 | 14.76 | 19.41 | 47.49 | -11.41 | 14.13 | -39.24 | 17.85 | 137.82 | 2.19 | -0.43 | 82.77 | 3.2 | -1.78 |
| 22Q1 (13) | 0.59 | 3.91 | 8.5 | 247.14 | 3.95 | 24.69 | 13.16 | 12.38 | -43.15 | 23.25 | 10.58 | 111.27 | 134.87 | -6.66 | -7.52 | 80.20 | -7.66 | -9.33 |
| 21Q4 (12) | 0.57 | -0.03 | 2.07 | 237.74 | -0.93 | 20.11 | 11.71 | -19.63 | -33.16 | 21.03 | 19.94 | 68.05 | 144.49 | 17.9 | -1.26 | 86.85 | 24.02 | -5.05 |
| 21Q3 (11) | 0.57 | 3.13 | 1.4 | 239.96 | 9.59 | 19.93 | 14.57 | -33.5 | 15.54 | 17.53 | 46.25 | 13.91 | 122.55 | -11.47 | -16.49 | 70.03 | -16.9 | -19.23 |
| 21Q2 (10) | 0.56 | 1.28 | -3.94 | 218.97 | 10.48 | 12.68 | 21.91 | -5.36 | 131.36 | 11.99 | 8.92 | -30.48 | 138.42 | -5.08 | -5.62 | 84.27 | -4.73 | -2.23 |
| 21Q1 (9) | 0.55 | -2.25 | -3.06 | 198.2 | 0.13 | -5.04 | 23.15 | 32.13 | 160.11 | 11.01 | -12.04 | -31.9 | 145.83 | -0.34 | -11.3 | 88.45 | -3.3 | -12.05 |
| 20Q4 (8) | 0.56 | -0.69 | -1.48 | 197.94 | -1.07 | -4.79 | 17.52 | 38.94 | 152.81 | 12.51 | -18.7 | -34.0 | 146.33 | -0.29 | -9.45 | 91.47 | 5.5 | -8.51 |
| 20Q3 (7) | 0.56 | -2.3 | -5.06 | 200.09 | 2.96 | -12.43 | 12.61 | 33.16 | 110.17 | 15.39 | -10.75 | -29.09 | 146.75 | 0.06 | -0.54 | 86.70 | 0.59 | 1.05 |
| 20Q2 (6) | 0.58 | 2.21 | -4.16 | 194.33 | -6.89 | -13.99 | 9.47 | 6.4 | 100.64 | 17.24 | 6.69 | -53.21 | 146.66 | -10.8 | 5.65 | 86.19 | -14.3 | 17.12 |
| 20Q1 (5) | 0.57 | -0.65 | -4.04 | 208.71 | 0.39 | -8.25 | 8.90 | 28.43 | 34.64 | 16.16 | -14.75 | -53.98 | 164.41 | 1.73 | 8.63 | 100.57 | 0.59 | 25.59 |
| 19Q4 (4) | 0.57 | -4.3 | 0.0 | 207.9 | -9.01 | 0.0 | 6.93 | 15.5 | 0.0 | 18.96 | -12.65 | 0.0 | 161.61 | 9.54 | 0.0 | 99.98 | 16.53 | 0.0 |
| 19Q3 (3) | 0.59 | -1.38 | 0.0 | 228.49 | 1.12 | 0.0 | 6.00 | 27.12 | 0.0 | 21.70 | -41.11 | 0.0 | 147.54 | 6.28 | 0.0 | 85.80 | 16.59 | 0.0 |
| 19Q2 (2) | 0.60 | 2.34 | 0.0 | 225.95 | -0.67 | 0.0 | 4.72 | -28.59 | 0.0 | 36.86 | 4.95 | 0.0 | 138.82 | -8.28 | 0.0 | 73.59 | -8.1 | 0.0 |
| 19Q1 (1) | 0.59 | 0.0 | 0.0 | 227.47 | 0.0 | 0.0 | 6.61 | 0.0 | 0.0 | 35.12 | 0.0 | 0.0 | 151.35 | 0.0 | 0.0 | 80.08 | 0.0 | 0.0 |
