- 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) | 0.48 | 2.93 | 78.16 | 26.49 | 189.34 | -13.85 | 8.85 | -54.29 | 0.53 | 731.91 | 148.24 | -0.36 | 133.43 | 1.7 |
| 2022 (9) | 0.47 | -14.15 | 61.79 | -14.44 | 219.77 | -20.08 | 19.36 | -46.87 | 0.06 | -82.76 | 148.78 | 1.6 | 131.20 | 3.51 |
| 2021 (8) | 0.54 | -6.97 | 72.22 | -22.4 | 275.0 | 20.37 | 36.44 | 55.99 | 0.37 | -85.92 | 146.44 | -16.33 | 126.75 | -16.01 |
| 2020 (7) | 0.59 | -1.58 | 93.07 | 6.44 | 228.47 | 5.28 | 23.36 | 139.1 | 2.60 | -35.02 | 175.03 | 12.73 | 150.91 | 16.32 |
| 2019 (6) | 0.60 | 7.67 | 87.44 | 24.81 | 217.02 | -5.88 | 9.77 | -15.04 | 4.00 | 49.72 | 155.27 | 3.91 | 129.74 | 1.72 |
| 2018 (5) | 0.55 | 3.19 | 70.06 | 20.05 | 230.58 | 2.43 | 11.50 | 25.82 | 2.67 | 19.11 | 149.43 | 0.97 | 127.55 | 0.98 |
| 2017 (4) | 0.54 | -6.28 | 58.36 | -29.13 | 225.1 | 3.27 | 9.14 | -8.51 | 2.25 | -33.27 | 148.00 | 7.45 | 126.31 | 9.7 |
| 2016 (3) | 0.57 | 5.6 | 82.35 | -3.7 | 217.98 | -2.9 | 9.99 | -3.85 | 3.37 | 178.91 | 137.74 | 10.25 | 115.14 | 6.51 |
| 2015 (2) | 0.54 | -6.58 | 85.51 | -18.6 | 224.5 | -5.94 | 10.39 | -13.27 | 1.21 | -1.64 | 124.93 | 4.64 | 108.10 | 4.43 |
| 2014 (1) | 0.58 | -2.33 | 105.05 | -3.9 | 238.69 | 14.01 | 11.98 | 32.52 | 1.23 | 0 | 119.39 | -0.81 | 103.51 | -2.52 |
| 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) | 0.48 | -1.09 | 2.93 | 78.16 | 9.65 | 26.49 | 8.17 | -12.34 | -25.93 | 1.64 | 54.44 | 500.61 | 148.24 | 3.63 | -0.36 | 133.43 | 4.15 | 1.7 |
| 23Q3 (19) | 0.49 | -0.45 | 0.31 | 71.28 | 12.39 | 0.1 | 9.32 | -11.07 | -25.2 | 1.06 | -7.83 | 222.29 | 143.05 | 0.86 | -2.82 | 128.11 | 1.41 | -1.79 |
| 23Q2 (18) | 0.49 | 6.93 | -8.12 | 63.42 | 6.05 | -0.97 | 10.48 | 42.39 | -64.07 | 1.15 | 119.02 | 12864.64 | 141.83 | -5.23 | 3.81 | 126.33 | -4.87 | 5.97 |
| 23Q1 (17) | 0.46 | -2.24 | -12.02 | 59.8 | -3.22 | -12.95 | 7.36 | -33.27 | -83.01 | 0.53 | 92.65 | -28.02 | 149.66 | 0.59 | 1.8 | 132.80 | 1.22 | 4.69 |
| 22Q4 (16) | 0.47 | -3.61 | -14.15 | 61.79 | -13.23 | -14.44 | 11.03 | -11.48 | -84.77 | 0.27 | -17.13 | -68.12 | 148.78 | 1.07 | 1.6 | 131.20 | 0.58 | 3.51 |
| 22Q3 (15) | 0.49 | -8.81 | -15.45 | 71.21 | 11.2 | -10.55 | 12.46 | -57.28 | -64.34 | 0.33 | 3607.73 | -92.18 | 147.20 | 7.74 | 0.79 | 130.44 | 9.42 | 5.61 |
| 22Q2 (14) | 0.53 | 2.39 | -10.31 | 64.04 | -6.78 | -21.78 | 29.17 | -32.66 | 2.39 | 0.01 | -98.78 | -99.85 | 136.62 | -7.07 | -9.06 | 119.21 | -6.02 | -6.06 |
| 22Q1 (13) | 0.52 | -4.61 | -11.02 | 68.7 | -4.87 | -27.32 | 43.32 | -40.17 | 109.68 | 0.73 | -14.68 | -94.27 | 147.01 | 0.39 | -15.11 | 126.85 | 0.08 | -15.59 |
| 21Q4 (12) | 0.54 | -5.07 | -6.97 | 72.22 | -9.28 | -22.4 | 72.41 | 107.24 | 214.28 | 0.86 | -79.66 | -94.76 | 146.44 | 0.27 | -16.33 | 126.75 | 2.62 | -16.01 |
| 21Q3 (11) | 0.57 | -3.27 | -3.17 | 79.61 | -2.76 | -17.03 | 34.94 | 22.64 | 61.09 | 4.22 | -29.63 | -61.66 | 146.05 | -2.78 | -7.78 | 123.51 | -2.67 | -9.93 |
| 21Q2 (10) | 0.59 | 1.57 | 0.34 | 81.87 | -13.38 | -5.2 | 28.49 | 37.9 | 88.05 | 6.00 | -53.09 | -45.0 | 150.23 | -13.25 | -2.15 | 126.90 | -15.55 | -3.54 |
| 21Q1 (9) | 0.58 | -0.26 | 3.27 | 94.52 | 1.56 | 12.94 | 20.66 | -10.33 | -33.8 | 12.78 | -21.93 | 198.18 | 173.17 | -1.06 | 6.82 | 150.27 | -0.42 | 7.4 |
| 20Q4 (8) | 0.59 | -1.2 | -1.58 | 93.07 | -3.0 | 6.44 | 23.04 | 6.22 | 210.51 | 16.37 | 48.78 | -30.84 | 175.03 | 10.52 | 12.73 | 150.91 | 10.06 | 16.32 |
| 20Q3 (7) | 0.59 | 0.24 | -0.4 | 95.95 | 11.1 | 12.39 | 21.69 | 43.17 | 97.54 | 11.01 | 0.95 | -13.89 | 158.37 | 3.15 | 0.46 | 137.12 | 4.23 | 0.17 |
| 20Q2 (6) | 0.59 | 4.54 | 0.14 | 86.36 | 3.19 | 5.83 | 15.15 | -51.46 | 57.81 | 10.90 | 154.32 | -21.7 | 153.53 | -5.29 | 1.73 | 131.56 | -5.97 | 1.17 |
| 20Q1 (5) | 0.57 | -4.94 | -3.15 | 83.69 | -4.29 | 16.28 | 31.21 | 320.62 | 176.19 | 4.29 | -81.89 | -71.92 | 162.11 | 4.41 | 9.73 | 139.91 | 7.84 | 9.24 |
| 19Q4 (4) | 0.60 | -0.02 | 0.0 | 87.44 | 2.42 | 0.0 | 7.42 | -32.42 | 0.0 | 23.67 | 85.24 | 0.0 | 155.27 | -1.51 | 0.0 | 129.74 | -5.22 | 0.0 |
| 19Q3 (3) | 0.60 | 0.78 | 0.0 | 85.37 | 4.62 | 0.0 | 10.98 | 14.38 | 0.0 | 12.78 | -8.21 | 0.0 | 157.65 | 4.46 | 0.0 | 136.89 | 5.27 | 0.0 |
| 19Q2 (2) | 0.59 | 1.11 | 0.0 | 81.6 | 13.38 | 0.0 | 9.60 | -15.04 | 0.0 | 13.92 | -8.79 | 0.0 | 150.92 | 2.15 | 0.0 | 130.04 | 1.54 | 0.0 |
| 19Q1 (1) | 0.58 | 0.0 | 0.0 | 71.97 | 0.0 | 0.0 | 11.30 | 0.0 | 0.0 | 15.27 | 0.0 | 0.0 | 147.74 | 0.0 | 0.0 | 128.07 | 0.0 | 0.0 |
