- 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 | 1.93 | 448.24 | 7.77 | 144.22 | 1.66 | 2.80 | -68.36 | 10.60 | 74.92 | 143.85 | -8.79 | 136.22 | -10.23 |
| 2022 (9) | 0.57 | -2.62 | 415.91 | 20.33 | 141.87 | 1.06 | 8.85 | -41.78 | 6.06 | 63.09 | 157.72 | 16.06 | 151.74 | 16.98 |
| 2021 (8) | 0.58 | -5.34 | 345.63 | -3.5 | 140.38 | 64.96 | 15.20 | 403.31 | 3.72 | -82.51 | 135.90 | 7.47 | 129.71 | 5.92 |
| 2020 (7) | 0.62 | 8.61 | 358.18 | 7.13 | 85.1 | -15.47 | 3.02 | -20.73 | 21.24 | 70.96 | 126.45 | -29.46 | 122.46 | -28.99 |
| 2019 (6) | 0.57 | -4.34 | 334.35 | -5.75 | 100.68 | -12.63 | 3.81 | 5.54 | 12.42 | 17.32 | 179.25 | 30.05 | 172.45 | 29.15 |
| 2018 (5) | 0.59 | -0.03 | 354.74 | 17.74 | 115.23 | 31.36 | 3.61 | 45.56 | 10.59 | -41.24 | 137.83 | -2.1 | 133.53 | -2.11 |
| 2017 (4) | 0.59 | 3.0 | 301.3 | -4.5 | 87.72 | 34.09 | 2.48 | 0 | 18.02 | -19.5 | 140.78 | -27.71 | 136.41 | -28.57 |
| 2016 (3) | 0.58 | 1.85 | 315.49 | -3.57 | 65.42 | -17.57 | -0.59 | 0 | 22.39 | 0.0 | 194.73 | 11.66 | 190.96 | 11.97 |
| 2015 (2) | 0.57 | 2.25 | 327.17 | 10.2 | 79.36 | -13.18 | 2.57 | -64.89 | 22.39 | 174.61 | 174.39 | -19.48 | 170.54 | -19.51 |
| 2014 (1) | 0.55 | 10.02 | 296.89 | 39.8 | 91.41 | 23.39 | 7.32 | 13.66 | 8.15 | 0 | 216.57 | -18.5 | 211.87 | -18.55 |
| 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) | 0.58 | 0.02 | 1.93 | 448.24 | -2.34 | 7.77 | 3.28 | 11.56 | -1.5 | 32.92 | -16.36 | -38.2 | 143.85 | -0.08 | -8.79 | 136.22 | -0.29 | -10.23 |
| 23Q3 (19) | 0.58 | -4.27 | 4.6 | 458.98 | -0.11 | 14.18 | 2.94 | 1.03 | -76.81 | 39.36 | -28.56 | 198.42 | 143.96 | -9.2 | -13.2 | 136.62 | -9.76 | -12.07 |
| 23Q2 (18) | 0.61 | 3.66 | 2.42 | 459.5 | 2.78 | 23.57 | 2.91 | 53.97 | -76.15 | 55.09 | -7.16 | 182.71 | 158.54 | 6.2 | -1.2 | 151.40 | 7.25 | -0.9 |
| 23Q1 (17) | 0.58 | 2.7 | 2.49 | 447.07 | 7.49 | 22.47 | 1.89 | -43.24 | -82.74 | 59.34 | 11.4 | 161.59 | 149.29 | -5.34 | 4.29 | 141.17 | -6.97 | 3.38 |
| 22Q4 (16) | 0.57 | 2.63 | -2.62 | 415.91 | 3.47 | 20.33 | 3.33 | -73.74 | -84.47 | 53.27 | 303.89 | 408.92 | 157.72 | -4.91 | 16.06 | 151.74 | -2.34 | 16.98 |
| 22Q3 (15) | 0.55 | -6.27 | -7.75 | 401.97 | 8.1 | 14.01 | 12.68 | 3.93 | -42.36 | 13.19 | -32.32 | 41.21 | 165.86 | 3.37 | 37.67 | 155.37 | 1.7 | 35.2 |
| 22Q2 (14) | 0.59 | 3.73 | -4.45 | 371.85 | 1.86 | 7.22 | 12.20 | 11.42 | -5.43 | 19.49 | -14.1 | 14.86 | 160.46 | 12.09 | 32.38 | 152.77 | 11.88 | 31.43 |
| 22Q1 (13) | 0.57 | -2.41 | -6.89 | 365.05 | 5.62 | 2.99 | 10.95 | -48.93 | 123.93 | 22.68 | 116.74 | -56.78 | 143.15 | 5.33 | 16.21 | 136.55 | 5.27 | 15.65 |
| 21Q4 (12) | 0.58 | -2.78 | -5.34 | 345.63 | -1.97 | -3.5 | 21.44 | -2.55 | 278.8 | 10.47 | 12.06 | -76.48 | 135.90 | 12.8 | 7.47 | 129.71 | 12.87 | 5.92 |
| 21Q3 (11) | 0.60 | -2.92 | -2.81 | 352.57 | 1.66 | -0.15 | 22.00 | 70.54 | 133.79 | 9.34 | -44.94 | -63.72 | 120.48 | -0.6 | -14.76 | 114.92 | -1.14 | -15.7 |
| 21Q2 (10) | 0.62 | 1.09 | 1.27 | 346.8 | -2.16 | 3.97 | 12.90 | 163.8 | 743.14 | 16.96 | -67.68 | -90.58 | 121.21 | -1.6 | -14.54 | 116.24 | -1.55 | -15.33 |
| 21Q1 (9) | 0.61 | -0.79 | 3.43 | 354.45 | -1.04 | 4.1 | 4.89 | -13.6 | 336.23 | 52.49 | 17.93 | 64.87 | 123.18 | -2.59 | -18.99 | 118.07 | -3.58 | -19.37 |
| 20Q4 (8) | 0.62 | -0.18 | 8.61 | 358.18 | 1.44 | 7.13 | 5.66 | -39.85 | 2.72 | 44.51 | 72.89 | 39.81 | 126.45 | -10.53 | -29.46 | 122.46 | -10.17 | -28.99 |
| 20Q3 (7) | 0.62 | 1.16 | 5.81 | 353.1 | 5.86 | -3.31 | 9.41 | 515.03 | 41.29 | 25.74 | -85.7 | 11.78 | 141.34 | -0.35 | -11.99 | 136.33 | -0.69 | -12.5 |
| 20Q2 (6) | 0.61 | 3.24 | 2.27 | 333.55 | -2.04 | -8.8 | 1.53 | 173.91 | -23.5 | 180.06 | 465.59 | -64.16 | 141.83 | -6.73 | 0.76 | 137.28 | -6.25 | 0.45 |
| 20Q1 (5) | 0.59 | 4.18 | 0.27 | 340.49 | 1.84 | -8.03 | -2.07 | -137.57 | -231.01 | 31.84 | 0.0 | -83.95 | 152.06 | -15.17 | 5.6 | 146.43 | -15.09 | 3.8 |
| 19Q4 (4) | 0.57 | -2.75 | 0.0 | 334.35 | -8.44 | 0.0 | 5.51 | -17.27 | 0.0 | 31.84 | 38.23 | 0.0 | 179.25 | 11.61 | 0.0 | 172.45 | 10.68 | 0.0 |
| 19Q3 (3) | 0.58 | -2.22 | 0.0 | 365.18 | -0.15 | 0.0 | 6.66 | 233.0 | 0.0 | 23.03 | -95.42 | 0.0 | 160.60 | 14.09 | 0.0 | 155.81 | 14.0 | 0.0 |
| 19Q2 (2) | 0.60 | 1.22 | 0.0 | 365.73 | -1.22 | 0.0 | 2.00 | 26.58 | 0.0 | 502.38 | 153.29 | 0.0 | 140.76 | -2.25 | 0.0 | 136.67 | -3.12 | 0.0 |
| 19Q1 (1) | 0.59 | 0.0 | 0.0 | 370.23 | 0.0 | 0.0 | 1.58 | 0.0 | 0.0 | 198.34 | 0.0 | 0.0 | 144.00 | 0.0 | 0.0 | 141.07 | 0.0 | 0.0 |
