- 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) | 0.47 | -7.44 | 43.4 | -11.72 | 120.33 | -5.48 | 15.76 | 15.71 | 2.36 | -34.52 | 112.77 | 0.57 | 108.83 | 1.11 |
| 2022 (9) | 0.51 | -2.74 | 49.16 | 7.36 | 127.3 | -2.35 | 13.62 | -20.54 | 3.60 | 18.13 | 112.13 | -0.66 | 107.63 | -0.67 |
| 2021 (8) | 0.52 | 4.44 | 45.79 | 18.2 | 130.36 | 5.61 | 17.14 | -12.28 | 3.05 | 26.46 | 112.87 | -2.2 | 108.36 | -1.72 |
| 2020 (7) | 0.50 | -6.4 | 38.74 | -17.08 | 123.44 | 4.12 | 19.54 | 15.76 | 2.41 | -17.9 | 115.41 | 9.95 | 110.26 | 8.74 |
| 2019 (6) | 0.53 | 27.1 | 46.72 | 28.6 | 118.56 | 14.18 | 16.88 | -70.75 | 2.94 | 33.84 | 104.97 | -4.86 | 101.40 | 0.22 |
| 2018 (5) | 0.42 | 3.54 | 36.33 | 29.24 | 103.84 | 7.31 | 57.71 | 10.37 | 2.19 | 86.37 | 110.33 | 22.78 | 101.18 | 18.87 |
| 2017 (4) | 0.41 | 4.96 | 28.11 | 33.54 | 96.77 | 2.94 | 52.29 | -49.33 | 1.18 | 22.56 | 89.86 | -8.15 | 85.12 | -6.96 |
| 2016 (3) | 0.39 | 13.12 | 21.05 | 218.94 | 94.01 | 3.91 | 103.19 | -40.36 | 0.96 | 546.99 | 97.83 | -3.37 | 91.49 | -5.78 |
| 2015 (2) | 0.34 | -1.64 | 6.6 | -2.51 | 90.47 | 6.06 | 173.03 | 51.54 | 0.15 | -71.46 | 101.24 | -12.08 | 97.10 | -12.88 |
| 2014 (1) | 0.35 | -1.72 | 6.77 | -3.84 | 85.3 | 13.0 | 114.18 | 8.68 | 0.52 | 0 | 115.15 | -11.57 | 111.45 | -11.59 |
| 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) | 0.47 | -1.86 | -7.44 | 43.4 | -8.05 | -11.72 | 13.43 | 11.27 | 2.83 | 12.90 | -10.94 | -7.83 | 112.77 | 1.12 | 0.57 | 108.83 | 2.41 | 1.11 |
| 23Q3 (19) | 0.48 | -4.23 | -7.34 | 47.2 | 6.0 | -6.74 | 12.07 | -55.8 | -5.78 | 14.49 | 190.24 | 3.05 | 111.52 | 2.92 | 10.13 | 106.27 | 3.26 | 9.96 |
| 23Q2 (18) | 0.50 | 0.06 | -5.08 | 44.53 | -14.27 | 4.29 | 27.31 | 170.93 | 89.26 | 4.99 | -73.91 | -57.36 | 108.36 | -21.54 | 17.12 | 102.91 | -21.89 | 17.24 |
| 23Q1 (17) | 0.50 | -1.57 | -1.05 | 51.94 | 5.66 | 12.38 | 10.08 | -22.82 | -29.95 | 19.13 | 36.65 | 28.16 | 138.10 | 23.16 | 11.52 | 131.75 | 22.41 | 11.87 |
| 22Q4 (16) | 0.51 | -1.76 | -2.74 | 49.16 | -2.87 | 7.36 | 13.06 | 1.95 | -23.71 | 14.00 | -0.42 | 38.91 | 112.13 | 10.73 | -0.66 | 107.63 | 11.37 | -0.67 |
| 22Q3 (15) | 0.52 | -1.9 | -1.33 | 50.61 | 18.52 | 4.87 | 12.81 | -11.23 | -25.95 | 14.06 | 20.09 | 45.65 | 101.26 | 9.45 | 16.94 | 96.64 | 10.09 | 17.55 |
| 22Q2 (14) | 0.53 | 4.31 | -0.34 | 42.7 | -7.62 | 6.56 | 14.43 | 0.28 | -22.08 | 11.71 | -21.57 | 10.97 | 92.52 | -25.28 | 8.89 | 87.78 | -25.46 | 9.93 |
| 22Q1 (13) | 0.51 | -3.25 | 1.89 | 46.22 | 0.94 | 19.31 | 14.39 | -15.95 | -8.29 | 14.93 | 48.11 | 42.59 | 123.83 | 9.71 | 14.33 | 117.77 | 8.68 | 15.02 |
| 21Q4 (12) | 0.52 | -0.34 | 4.44 | 45.79 | -5.12 | 18.2 | 17.12 | -1.04 | -20.92 | 10.08 | 4.41 | 15.89 | 112.87 | 30.35 | -2.2 | 108.36 | 31.81 | -1.72 |
| 21Q3 (11) | 0.52 | -0.91 | 3.15 | 48.26 | 20.44 | 10.61 | 17.30 | -6.59 | -24.68 | 9.65 | -8.51 | 12.24 | 86.59 | 1.91 | -23.85 | 82.21 | 2.96 | -24.45 |
| 21Q2 (10) | 0.53 | 6.65 | -1.56 | 40.07 | 3.43 | -5.98 | 18.52 | 18.04 | -0.64 | 10.55 | 0.78 | -1.0 | 84.97 | -21.55 | -7.71 | 79.85 | -22.01 | -9.29 |
| 21Q1 (9) | 0.50 | -0.84 | -4.47 | 38.74 | 0.0 | -17.2 | 15.69 | -27.53 | 3.16 | 10.47 | 20.38 | -21.42 | 108.31 | -6.15 | -7.86 | 102.39 | -7.14 | -8.62 |
| 20Q4 (8) | 0.50 | -1.57 | -6.4 | 38.74 | -11.21 | -17.08 | 21.65 | -5.75 | 38.16 | 8.70 | 1.12 | -23.33 | 115.41 | 1.5 | 9.95 | 110.26 | 1.33 | 8.74 |
| 20Q3 (7) | 0.51 | -5.43 | -6.85 | 43.63 | 2.37 | -16.66 | 22.97 | 23.23 | 26.49 | 8.60 | -19.3 | -6.07 | 113.71 | 23.5 | 32.61 | 108.81 | 23.61 | 32.15 |
| 20Q2 (6) | 0.54 | 3.5 | -4.17 | 42.62 | -8.91 | -9.72 | 18.64 | 22.55 | 12.36 | 10.66 | -20.01 | -11.86 | 92.07 | -21.68 | 14.46 | 88.03 | -21.44 | 15.15 |
| 20Q1 (5) | 0.52 | -2.84 | -3.64 | 46.79 | 0.15 | -3.19 | 15.21 | -2.94 | -11.21 | 13.32 | 17.45 | 18.77 | 117.55 | 11.98 | 17.71 | 112.05 | 10.5 | 18.03 |
| 19Q4 (4) | 0.53 | -2.05 | 0.0 | 46.72 | -10.75 | 0.0 | 15.67 | -13.71 | 0.0 | 11.34 | 23.89 | 0.0 | 104.97 | 22.41 | 0.0 | 101.40 | 23.15 | 0.0 |
| 19Q3 (3) | 0.55 | -2.71 | 0.0 | 52.35 | 10.89 | 0.0 | 18.16 | 9.46 | 0.0 | 9.16 | -24.27 | 0.0 | 85.75 | 6.6 | 0.0 | 82.34 | 7.7 | 0.0 |
| 19Q2 (2) | 0.56 | 4.08 | 0.0 | 47.21 | -2.32 | 0.0 | 16.59 | -3.15 | 0.0 | 12.09 | 7.79 | 0.0 | 80.44 | -19.45 | 0.0 | 76.45 | -19.47 | 0.0 |
| 19Q1 (1) | 0.54 | 0.0 | 0.0 | 48.33 | 0.0 | 0.0 | 17.13 | 0.0 | 0.0 | 11.22 | 0.0 | 0.0 | 99.86 | 0.0 | 0.0 | 94.93 | 0.0 | 0.0 |
