- 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) | 0.51 | 0.19 | 52.49 | 2.68 | 115.33 | -8.29 | 17.13 | -34.49 | 3.13 | 60.44 | 207.96 | 13.84 | 170.02 | 18.55 |
| 2022 (9) | 0.51 | 0.53 | 51.12 | 13.93 | 125.76 | -7.37 | 26.15 | -42.55 | 1.95 | 140.25 | 182.68 | 19.99 | 143.42 | 15.74 |
| 2021 (8) | 0.51 | 0.99 | 44.87 | 4.79 | 135.77 | 4.83 | 45.52 | 25.61 | 0.81 | -12.88 | 152.24 | -7.51 | 123.92 | -9.87 |
| 2020 (7) | 0.51 | -0.92 | 42.82 | -2.55 | 129.51 | -4.81 | 36.24 | 18.12 | 0.93 | -13.43 | 164.60 | -3.66 | 137.49 | -3.75 |
| 2019 (6) | 0.51 | 2.82 | 43.94 | 8.95 | 136.05 | -5.15 | 30.68 | -43.97 | 1.08 | 17.09 | 170.85 | 0.38 | 142.85 | 2.43 |
| 2018 (5) | 0.50 | 2.5 | 40.33 | 15.06 | 143.44 | -0.19 | 54.76 | -19.4 | 0.92 | 29.05 | 170.21 | -3.96 | 139.46 | 169.75 |
| 2017 (4) | 0.48 | -3.93 | 35.05 | -12.79 | 143.71 | -0.64 | 67.94 | 32.26 | 0.71 | -10.89 | 177.23 | 5.9 | 51.70 | -20.75 |
| 2016 (3) | 0.50 | 14.33 | 40.19 | 55.23 | 144.64 | 6.88 | 51.37 | -3.69 | 0.80 | -5.44 | 167.35 | -13.97 | 65.24 | 21.69 |
| 2015 (2) | 0.44 | -1.87 | 25.89 | -10.01 | 135.33 | 22.42 | 53.34 | 9.26 | 0.85 | 19.57 | 194.52 | 9.24 | 53.61 | -16.18 |
| 2014 (1) | 0.45 | 8.37 | 28.77 | 46.04 | 110.55 | 3.12 | 48.82 | -24.61 | 0.71 | 0 | 178.07 | 4.7 | 63.96 | -30.88 |
| 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) | 0.51 | -1.29 | 0.19 | 52.49 | 2.8 | 2.68 | 17.78 | -7.01 | -25.7 | 12.16 | 18.12 | 79.09 | 207.96 | 1.78 | 13.84 | 170.02 | 3.53 | 18.55 |
| 23Q3 (19) | 0.52 | -6.61 | -1.66 | 51.06 | 2.39 | -2.52 | 19.12 | 1.22 | -49.55 | 10.29 | 6.1 | 373.91 | 204.32 | 18.66 | 43.16 | 164.23 | 17.63 | 50.06 |
| 23Q2 (18) | 0.56 | -0.87 | -1.31 | 49.87 | -3.0 | 11.42 | 18.89 | 48.86 | 12.11 | 9.70 | -27.86 | 81.11 | 172.19 | 7.41 | 30.97 | 139.61 | 8.95 | 32.95 |
| 23Q1 (17) | 0.56 | 9.64 | 16.73 | 51.41 | 0.57 | 15.24 | 12.69 | -46.97 | -47.04 | 13.45 | 98.07 | 211.52 | 160.31 | -12.25 | -0.1 | 128.14 | -10.65 | -0.54 |
| 22Q4 (16) | 0.51 | -3.11 | 0.53 | 51.12 | -2.41 | 13.93 | 23.93 | -36.86 | -51.97 | 6.79 | 212.58 | 138.55 | 182.68 | 28.0 | 19.99 | 143.42 | 31.05 | 15.74 |
| 22Q3 (15) | 0.53 | -6.28 | 1.22 | 52.38 | 17.02 | 10.07 | 37.90 | 124.93 | -22.86 | 2.17 | -59.45 | -11.34 | 142.72 | 8.56 | -3.22 | 109.44 | 4.22 | -8.11 |
| 22Q2 (14) | 0.57 | 17.25 | 19.38 | 44.76 | 0.34 | 7.44 | 16.85 | -29.67 | -63.28 | 5.36 | 24.09 | 99.4 | 131.47 | -18.07 | -21.4 | 105.01 | -18.5 | -23.64 |
| 22Q1 (13) | 0.48 | -5.58 | 0.19 | 44.61 | -0.58 | 6.72 | 23.96 | -51.91 | -34.32 | 4.32 | 51.67 | -4.43 | 160.47 | 5.41 | -5.68 | 128.84 | 3.97 | -8.04 |
| 21Q4 (12) | 0.51 | -2.44 | 0.99 | 44.87 | -5.72 | 4.79 | 49.82 | 1.4 | 3.51 | 2.85 | 16.18 | -9.72 | 152.24 | 3.23 | -7.51 | 123.92 | 4.05 | -9.87 |
| 21Q3 (11) | 0.52 | 10.53 | -0.15 | 47.59 | 14.23 | 2.43 | 49.13 | 7.06 | -13.46 | 2.45 | -8.81 | -24.99 | 147.47 | -11.84 | -11.94 | 119.10 | -13.39 | -15.2 |
| 21Q2 (10) | 0.47 | -1.6 | -17.02 | 41.66 | -0.33 | -3.83 | 45.89 | 25.79 | 61.53 | 2.69 | -40.53 | -42.27 | 167.27 | -1.68 | 14.25 | 137.52 | -1.85 | 11.92 |
| 21Q1 (9) | 0.48 | -4.82 | -1.59 | 41.8 | -2.38 | -3.24 | 36.48 | -24.21 | 133.1 | 4.52 | 43.27 | -52.38 | 170.13 | 3.36 | -6.59 | 140.11 | 1.91 | -6.19 |
| 20Q4 (8) | 0.51 | -3.55 | -0.92 | 42.82 | -7.83 | -2.55 | 48.13 | -15.22 | 41.77 | 3.15 | -3.47 | -23.95 | 164.60 | -1.71 | -3.66 | 137.49 | -2.1 | -3.76 |
| 20Q3 (7) | 0.52 | -8.14 | 0.44 | 46.46 | 7.25 | 0.17 | 56.77 | 99.82 | 83.54 | 3.27 | -29.82 | -17.24 | 167.47 | 14.38 | 2.11 | 140.44 | 14.3 | 3.14 |
| 20Q2 (6) | 0.57 | 16.7 | 3.52 | 43.32 | 0.28 | 13.61 | 28.41 | 81.53 | -7.22 | 4.65 | -50.95 | 11.0 | 146.41 | -19.61 | 0.9 | 122.87 | -17.73 | 3.55 |
| 20Q1 (5) | 0.49 | -4.17 | 2.34 | 43.2 | -1.68 | 9.2 | 15.65 | -53.9 | -42.02 | 9.49 | 128.85 | 98.68 | 182.13 | 6.6 | 2.38 | 149.35 | 4.54 | 2.65 |
| 19Q4 (4) | 0.51 | -2.22 | 0.0 | 43.94 | -5.26 | 0.0 | 33.95 | 9.76 | 0.0 | 4.15 | 5.04 | 0.0 | 170.85 | 4.17 | 0.0 | 142.86 | 4.91 | 0.0 |
| 19Q3 (3) | 0.52 | -5.33 | 0.0 | 46.38 | 21.64 | 0.0 | 30.93 | 1.01 | 0.0 | 3.95 | -5.87 | 0.0 | 164.01 | 13.02 | 0.0 | 136.17 | 14.76 | 0.0 |
| 19Q2 (2) | 0.55 | 15.37 | 0.0 | 38.13 | -3.61 | 0.0 | 30.62 | 13.45 | 0.0 | 4.19 | -12.2 | 0.0 | 145.11 | -18.43 | 0.0 | 118.66 | -18.44 | 0.0 |
| 19Q1 (1) | 0.48 | 0.0 | 0.0 | 39.56 | 0.0 | 0.0 | 26.99 | 0.0 | 0.0 | 4.78 | 0.0 | 0.0 | 177.89 | 0.0 | 0.0 | 145.49 | 0.0 | 0.0 |
