- 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) | 0.40 | 0.92 | 22.46 | -34.42 | 160.03 | -13.37 | 58.27 | 0.99 | 2.00 | 119.54 | 263.51 | 14.48 | 224.13 | 12.74 |
| 2022 (9) | 0.40 | -14.03 | 34.25 | 53.04 | 184.72 | -12.59 | 57.70 | -28.68 | 0.91 | -4.12 | 230.17 | -13.83 | 198.81 | -10.04 |
| 2021 (8) | 0.47 | 7.96 | 22.38 | -1.1 | 211.32 | 17.09 | 80.90 | 25.31 | 0.95 | -2.24 | 267.10 | -14.39 | 220.99 | -15.91 |
| 2020 (7) | 0.43 | -1.89 | 22.63 | -2.08 | 180.47 | 2.97 | 64.56 | 46.06 | 0.97 | 24.63 | 312.00 | 47.81 | 262.80 | 54.92 |
| 2019 (6) | 0.44 | -7.5 | 23.11 | 98.88 | 175.27 | -1.46 | 44.20 | 0.39 | 0.78 | 93.81 | 211.08 | -11.39 | 169.64 | -14.02 |
| 2018 (5) | 0.47 | 7.71 | 11.62 | -3.33 | 177.87 | 10.46 | 44.03 | 29.27 | 0.40 | -34.7 | 238.21 | 20.57 | 197.31 | 29.81 |
| 2017 (4) | 0.44 | -0.09 | 12.02 | 39.93 | 161.03 | 19.97 | 34.06 | -1.05 | 0.61 | 0 | 197.57 | 21.83 | 152.00 | 17.33 |
| 2016 (3) | 0.44 | 5.6 | 8.59 | -31.61 | 134.23 | 4.03 | 34.42 | 17.59 | 0.00 | 0 | 162.17 | -27.95 | 129.55 | -32.04 |
| 2015 (2) | 0.42 | -11.16 | 12.56 | -28.72 | 129.03 | -3.77 | 29.27 | 9.5 | 1.40 | -23.06 | 225.09 | 10.99 | 190.62 | 18.06 |
| 2014 (1) | 0.47 | -2.81 | 17.62 | -9.22 | 134.08 | 12.29 | 26.73 | 33.12 | 1.82 | 0 | 202.81 | 7.06 | 161.46 | 8.29 |
| 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) | 0.40 | 0.5 | 0.92 | 22.46 | 11.63 | -34.42 | 68.65 | -13.62 | 27.06 | 4.19 | 7.94 | 6.0 | 263.51 | 3.61 | 14.48 | 224.13 | 5.43 | 12.74 |
| 23Q3 (19) | 0.40 | 2.58 | -2.31 | 20.12 | -4.91 | -45.04 | 79.47 | 94.68 | 58.88 | 3.88 | -32.33 | -16.24 | 254.33 | -5.88 | 11.85 | 212.58 | -8.32 | 10.35 |
| 23Q2 (18) | 0.39 | -13.17 | -13.25 | 21.16 | -34.75 | -45.25 | 40.82 | -10.7 | -15.66 | 5.74 | 45.13 | 22.23 | 270.22 | 30.53 | 30.98 | 231.86 | 28.57 | 39.08 |
| 23Q1 (17) | 0.45 | 12.75 | -10.9 | 32.43 | -5.31 | 52.83 | 45.71 | -15.4 | -41.44 | 3.95 | 0.0 | -9.3 | 207.01 | -10.06 | -11.42 | 180.34 | -9.29 | -5.01 |
| 22Q4 (16) | 0.40 | -2.72 | -14.03 | 34.25 | -6.45 | 53.04 | 54.03 | 8.02 | -23.78 | 3.95 | -14.71 | -14.45 | 230.17 | 1.23 | -13.83 | 198.81 | 3.2 | -10.04 |
| 22Q3 (15) | 0.41 | -8.91 | -14.05 | 36.61 | -5.28 | 67.47 | 50.02 | 3.35 | -45.35 | 4.63 | -1.25 | 45.67 | 227.38 | 10.21 | -11.5 | 192.64 | 15.55 | -8.37 |
| 22Q2 (14) | 0.45 | -10.83 | -6.27 | 38.65 | 82.14 | 72.93 | 48.40 | -38.0 | -48.45 | 4.69 | 7.69 | 57.47 | 206.31 | -11.72 | -19.45 | 166.71 | -12.19 | -21.33 |
| 22Q1 (13) | 0.51 | 8.79 | -2.28 | 21.22 | -5.18 | -7.98 | 78.06 | 10.11 | 18.74 | 4.36 | -5.68 | -14.36 | 233.70 | -12.5 | 3.17 | 189.86 | -14.09 | 0.66 |
| 21Q4 (12) | 0.47 | -2.74 | 7.96 | 22.38 | 2.38 | -1.1 | 70.89 | -22.55 | 46.92 | 4.62 | 45.23 | -19.79 | 267.10 | 3.95 | -14.39 | 220.99 | 5.11 | -15.91 |
| 21Q3 (11) | 0.48 | -0.66 | 4.25 | 21.86 | -2.19 | -5.82 | 91.53 | -2.51 | 119.97 | 3.18 | 6.74 | -28.64 | 256.94 | 0.31 | -7.48 | 210.24 | -0.79 | -6.22 |
| 21Q2 (10) | 0.48 | -7.03 | 1.16 | 22.35 | -3.08 | 8.6 | 93.89 | 42.82 | -9.36 | 2.98 | -41.43 | 17.69 | 256.14 | 13.07 | -3.3 | 211.91 | 12.35 | -2.16 |
| 21Q1 (9) | 0.52 | 20.19 | 28.57 | 23.06 | 1.9 | 41.13 | 65.74 | 36.25 | -17.53 | 5.09 | -11.67 | 88.33 | 226.53 | -27.39 | -0.07 | 188.62 | -28.23 | 7.08 |
| 20Q4 (8) | 0.43 | -6.08 | -1.89 | 22.63 | -2.5 | -2.08 | 48.25 | 15.96 | -6.2 | 5.76 | 29.2 | 58.45 | 312.00 | 12.35 | 47.81 | 262.80 | 17.22 | 54.92 |
| 20Q3 (7) | 0.46 | -3.61 | 4.58 | 23.21 | 12.78 | 11.86 | 41.61 | -59.83 | -24.84 | 4.46 | 76.05 | 144.66 | 277.71 | 4.84 | 40.68 | 224.19 | 3.51 | 43.37 |
| 20Q2 (6) | 0.48 | 18.17 | -6.56 | 20.58 | 25.95 | 35.75 | 103.58 | 29.95 | 164.37 | 2.53 | -6.27 | 101.47 | 264.89 | 16.85 | 40.33 | 216.59 | 22.96 | 39.19 |
| 20Q1 (5) | 0.40 | -8.29 | -11.7 | 16.34 | -29.29 | 12.53 | 79.71 | 54.96 | 121.85 | 2.70 | -25.68 | 128.1 | 226.70 | 7.4 | 1.3 | 176.15 | 3.84 | -3.73 |
| 19Q4 (4) | 0.44 | 0.11 | 0.0 | 23.11 | 11.37 | 0.0 | 51.44 | -7.08 | 0.0 | 3.63 | 99.5 | 0.0 | 211.08 | 6.93 | 0.0 | 169.64 | 8.49 | 0.0 |
| 19Q3 (3) | 0.44 | -13.88 | 0.0 | 20.75 | 36.87 | 0.0 | 55.36 | 41.3 | 0.0 | 1.82 | 44.98 | 0.0 | 197.40 | 4.58 | 0.0 | 156.37 | 0.49 | 0.0 |
| 19Q2 (2) | 0.51 | 11.66 | 0.0 | 15.16 | 4.41 | 0.0 | 39.18 | 9.05 | 0.0 | 1.26 | 6.12 | 0.0 | 188.76 | -15.65 | 0.0 | 155.61 | -14.95 | 0.0 |
| 19Q1 (1) | 0.46 | 0.0 | 0.0 | 14.52 | 0.0 | 0.0 | 35.93 | 0.0 | 0.0 | 1.18 | 0.0 | 0.0 | 223.79 | 0.0 | 0.0 | 182.97 | 0.0 | 0.0 |
