- 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) | 0.46 | 3.06 | 149.12 | 6.76 | 213.56 | -9.19 | 9.51 | -65.14 | 6.68 | 81.04 | 342.17 | 18.01 | 242.19 | 4.73 |
| 2022 (9) | 0.45 | 5.02 | 139.68 | 37.67 | 235.17 | -14.17 | 27.28 | -41.97 | 3.69 | 99.33 | 289.95 | 26.31 | 231.25 | 30.49 |
| 2021 (8) | 0.43 | 5.0 | 101.46 | 31.2 | 274.0 | 19.07 | 47.01 | 156.32 | 1.85 | -37.26 | 229.55 | 4.41 | 177.22 | 1.74 |
| 2020 (7) | 0.41 | -4.92 | 77.33 | -14.47 | 230.11 | 13.14 | 18.34 | 2.98 | 2.95 | -8.05 | 219.86 | -8.38 | 174.19 | -9.37 |
| 2019 (6) | 0.43 | -6.03 | 90.41 | -7.81 | 203.38 | 10.05 | 17.81 | 71.75 | 3.21 | -60.85 | 239.96 | 4.76 | 192.19 | 3.63 |
| 2018 (5) | 0.45 | 1.7 | 98.07 | -7.84 | 184.8 | 3.0 | 10.37 | 30.11 | 8.20 | 230.11 | 229.05 | 7.59 | 185.45 | 2.13 |
| 2017 (4) | 0.45 | -6.87 | 106.41 | -1.39 | 179.41 | -2.43 | 7.97 | -24.02 | 2.48 | -60.85 | 212.89 | -41.23 | 181.58 | -28.03 |
| 2016 (3) | 0.48 | 34.49 | 107.91 | 40.43 | 183.88 | -2.38 | 10.49 | -49.98 | 6.34 | 183.68 | 362.22 | 23.74 | 252.31 | -3.39 |
| 2015 (2) | 0.36 | -10.66 | 76.84 | -1.94 | 188.37 | -14.4 | 20.97 | -40.17 | 2.24 | 63.08 | 292.73 | 19.09 | 261.15 | 19.25 |
| 2014 (1) | 0.40 | -0.79 | 78.36 | 3.77 | 220.05 | 13.65 | 35.05 | 81.51 | 1.37 | 0 | 245.80 | 4.99 | 219.00 | 4.8 |
| 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) | 0.46 | 0.98 | 3.06 | 149.12 | -1.75 | 6.76 | 9.26 | -18.34 | 96.19 | 26.24 | 18.06 | -67.32 | 342.17 | 6.86 | 18.01 | 242.19 | -10.31 | 4.73 |
| 23Q3 (19) | 0.46 | -4.81 | 9.62 | 151.77 | 3.14 | 28.73 | 11.34 | -6.82 | -47.28 | 22.23 | 9.85 | 37.56 | 320.21 | 21.92 | 0.7 | 270.03 | 21.99 | 11.21 |
| 23Q2 (18) | 0.48 | 6.22 | 7.28 | 147.15 | -2.88 | 56.81 | 12.17 | 154.07 | -77.69 | 20.23 | -69.23 | 197.78 | 262.65 | -21.88 | 34.22 | 221.36 | -20.82 | 43.44 |
| 23Q1 (17) | 0.45 | 0.94 | 16.67 | 151.52 | 8.48 | 61.59 | 4.79 | 1.48 | -88.44 | 65.75 | -18.11 | 767.62 | 336.22 | 15.96 | 11.04 | 279.55 | 20.89 | 19.77 |
| 22Q4 (16) | 0.45 | 7.41 | 5.02 | 139.68 | 18.47 | 37.67 | 4.72 | -78.06 | -90.6 | 80.29 | 396.92 | 1114.6 | 289.95 | -8.81 | 26.31 | 231.25 | -4.76 | 30.49 |
| 22Q3 (15) | 0.42 | -6.84 | -0.55 | 117.9 | 25.64 | 19.03 | 21.51 | -60.58 | -59.24 | 16.16 | 137.79 | 184.37 | 317.97 | 62.49 | 45.33 | 242.80 | 57.34 | 40.05 |
| 22Q2 (14) | 0.45 | 15.51 | 12.94 | 93.84 | 0.07 | 10.43 | 54.56 | 31.63 | 16.23 | 6.79 | -10.33 | 27.93 | 195.68 | -35.37 | -11.44 | 154.32 | -33.88 | -12.12 |
| 22Q1 (13) | 0.39 | -9.14 | -6.31 | 93.77 | -7.58 | 6.97 | 41.45 | -17.45 | 9.31 | 7.58 | 14.64 | -5.52 | 302.78 | 31.9 | 27.6 | 233.40 | 31.7 | 22.05 |
| 21Q4 (12) | 0.43 | 1.72 | 5.0 | 101.46 | 2.43 | 31.2 | 50.21 | -4.85 | 111.59 | 6.61 | 16.34 | -35.08 | 229.55 | 4.92 | 4.41 | 177.22 | 2.22 | 1.74 |
| 21Q3 (11) | 0.42 | 5.8 | 1.72 | 99.05 | 16.56 | 7.49 | 52.77 | 12.42 | 263.43 | 5.68 | 6.97 | -71.61 | 218.79 | -0.98 | -27.44 | 173.37 | -1.28 | -28.25 |
| 21Q2 (10) | 0.40 | -4.18 | -12.15 | 84.98 | -3.06 | -7.73 | 46.94 | 23.79 | 223.5 | 5.31 | -33.78 | -65.79 | 220.95 | -6.89 | 1.35 | 175.61 | -8.17 | 1.02 |
| 21Q1 (9) | 0.41 | 1.82 | -11.77 | 87.66 | 13.36 | -30.22 | 37.92 | 59.8 | 78.45 | 8.02 | -21.23 | -51.6 | 237.29 | 7.93 | -31.14 | 191.23 | 9.78 | -31.7 |
| 20Q4 (8) | 0.41 | -1.46 | -4.92 | 77.33 | -16.08 | -14.47 | 23.73 | 63.43 | 42.87 | 10.18 | -49.13 | -34.93 | 219.86 | -27.09 | -8.38 | 174.19 | -27.91 | -9.37 |
| 20Q3 (7) | 0.41 | -8.62 | -6.81 | 92.15 | 0.05 | -2.16 | 14.52 | 0.07 | -16.55 | 20.02 | 28.92 | 35.29 | 301.55 | 38.32 | 22.46 | 241.63 | 39.0 | 20.75 |
| 20Q2 (6) | 0.45 | -3.78 | 0.8 | 92.1 | -26.69 | -2.19 | 14.51 | -31.72 | -52.57 | 15.53 | -6.3 | 128.39 | 218.01 | -36.73 | -15.37 | 173.84 | -37.91 | -17.24 |
| 20Q1 (5) | 0.47 | 9.74 | 3.31 | 125.63 | 38.96 | 24.48 | 21.25 | 27.93 | 226.42 | 16.57 | 5.9 | -64.45 | 344.58 | 43.6 | 34.2 | 279.97 | 45.67 | 34.83 |
| 19Q4 (4) | 0.43 | -3.41 | 0.0 | 90.41 | -4.0 | 0.0 | 16.61 | -4.54 | 0.0 | 15.65 | 5.76 | 0.0 | 239.96 | -2.55 | 0.0 | 192.19 | -3.96 | 0.0 |
| 19Q3 (3) | 0.44 | -1.16 | 0.0 | 94.18 | 0.02 | 0.0 | 17.40 | -43.12 | 0.0 | 14.80 | 117.63 | 0.0 | 246.25 | -4.41 | 0.0 | 200.11 | -4.73 | 0.0 |
| 19Q2 (2) | 0.45 | -1.39 | 0.0 | 94.16 | -6.7 | 0.0 | 30.59 | 369.89 | 0.0 | 6.80 | -85.42 | 0.0 | 257.61 | 0.33 | 0.0 | 210.05 | 1.16 | 0.0 |
| 19Q1 (1) | 0.45 | 0.0 | 0.0 | 100.92 | 0.0 | 0.0 | 6.51 | 0.0 | 0.0 | 46.62 | 0.0 | 0.0 | 256.77 | 0.0 | 0.0 | 207.64 | 0.0 | 0.0 |
