- 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) | 0.59 | -3.18 | 173.5 | -7.07 | 194.43 | -9.59 | 15.27 | 11.62 | 0.39 | -36.7 | 164.86 | 2.28 | 54.58 | -15.16 |
| 2022 (9) | 0.61 | -2.34 | 186.69 | 12.37 | 215.06 | -14.63 | 13.68 | -18.57 | 0.62 | 17.85 | 161.18 | -8.47 | 64.33 | -9.56 |
| 2021 (8) | 0.63 | -9.84 | 166.14 | -12.52 | 251.91 | -7.88 | 16.80 | 17.24 | 0.52 | -18.71 | 176.10 | 14.51 | 71.13 | 55.51 |
| 2020 (7) | 0.70 | -6.0 | 189.92 | -10.86 | 273.45 | 78.41 | 14.33 | 184.89 | 0.64 | -62.21 | 153.78 | 7.49 | 45.74 | 88.15 |
| 2019 (6) | 0.74 | 0.95 | 213.07 | -9.06 | 153.27 | 6.17 | 5.03 | 44.54 | 1.70 | -71.25 | 143.06 | 1.99 | 24.31 | 6.39 |
| 2018 (5) | 0.73 | -0.61 | 234.29 | -12.35 | 144.36 | 45.33 | 3.48 | -15.53 | 5.92 | -34.67 | 140.27 | 5.98 | 22.85 | -21.85 |
| 2017 (4) | 0.74 | 6.76 | 267.3 | 38.05 | 99.33 | -15.02 | 4.12 | -19.69 | 9.06 | 124.99 | 132.35 | -14.46 | 29.24 | 16.17 |
| 2016 (3) | 0.69 | 0.68 | 193.62 | 3.66 | 116.89 | 8.63 | 5.13 | -5.7 | 4.03 | -19.62 | 154.73 | 1.31 | 25.17 | 7.7 |
| 2015 (2) | 0.69 | 0.76 | 186.78 | 9.53 | 107.6 | -18.27 | 5.44 | -67.03 | 5.01 | 377.13 | 152.73 | -10.47 | 23.37 | -4.5 |
| 2014 (1) | 0.68 | -5.35 | 170.53 | 8.25 | 131.66 | 80.75 | 16.50 | 92.76 | 1.05 | 0 | 170.59 | 4.3 | 24.47 | 22.17 |
| 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q1 (20) | 0.60 | 0.77 | 0.91 | 166.74 | -3.9 | -5.41 | 16.70 | -20.55 | 44.21 | 1.17 | 18.64 | -59.38 | 162.74 | -1.29 | -2.84 | 50.91 | -6.72 | -22.95 |
| 23Q4 (19) | 0.59 | -3.02 | -3.18 | 173.5 | -9.44 | -7.07 | 21.02 | 18.69 | 14.99 | 0.99 | -40.61 | -49.74 | 164.86 | 2.56 | 2.28 | 54.58 | 2.73 | -15.16 |
| 23Q3 (18) | 0.61 | 0.0 | -0.87 | 191.59 | 11.71 | 10.29 | 17.71 | 57.14 | 92.92 | 1.66 | -75.74 | -66.11 | 160.74 | -0.02 | -3.98 | 53.13 | -12.66 | -22.71 |
| 23Q2 (17) | 0.61 | 3.25 | -2.94 | 171.5 | -2.71 | -2.85 | 11.27 | -2.68 | 1.17 | 6.85 | 137.6 | 80.7 | 160.77 | -4.01 | -3.7 | 60.83 | -7.93 | -16.25 |
| 23Q1 (16) | 0.59 | -3.31 | -3.75 | 176.27 | -5.58 | -0.12 | 11.58 | -36.65 | -30.07 | 2.88 | 46.79 | 29.93 | 167.49 | 3.91 | -3.07 | 66.07 | 2.7 | -10.45 |
| 22Q4 (15) | 0.61 | -0.71 | -2.34 | 186.69 | 7.47 | 12.37 | 18.28 | 99.13 | -6.21 | 1.96 | -59.95 | 12.79 | 161.18 | -3.72 | -8.47 | 64.33 | -6.42 | -9.56 |
| 22Q3 (14) | 0.62 | -2.09 | -3.74 | 173.71 | -1.6 | 2.47 | 9.18 | -17.59 | -30.87 | 4.90 | 29.36 | 43.22 | 167.40 | 0.27 | -2.54 | 68.74 | -5.36 | 17.08 |
| 22Q2 (13) | 0.63 | 2.4 | 1.06 | 176.53 | 0.02 | 11.0 | 11.14 | -32.73 | -53.04 | 3.79 | 70.84 | 161.85 | 166.95 | -3.39 | -6.9 | 72.63 | -1.56 | 20.17 |
| 22Q1 (12) | 0.62 | -1.89 | -11.3 | 176.49 | 6.23 | -4.26 | 16.56 | -15.03 | 53.76 | 2.22 | 27.42 | -42.84 | 172.80 | -1.87 | 12.78 | 73.78 | 3.73 | 46.94 |
| 21Q4 (11) | 0.63 | -2.13 | -9.84 | 166.14 | -1.99 | -12.52 | 19.49 | 46.76 | -42.2 | 1.74 | -49.14 | 74.25 | 176.10 | 2.53 | 14.51 | 71.13 | 21.15 | 55.51 |
| 21Q3 (10) | 0.64 | 2.78 | -13.97 | 169.52 | 6.6 | -26.65 | 13.28 | -44.01 | 99.4 | 3.42 | 136.5 | -37.28 | 171.76 | -4.22 | 25.86 | 58.71 | -2.86 | 129.25 |
| 21Q2 (9) | 0.62 | -10.12 | -17.57 | 159.03 | -13.73 | -32.58 | 23.72 | 120.24 | 103.43 | 1.45 | -62.71 | -69.58 | 179.32 | 17.03 | 33.7 | 60.44 | 20.37 | 100.46 |
| 21Q1 (8) | 0.70 | -0.27 | -6.19 | 184.35 | -2.93 | -16.57 | 10.77 | -68.06 | 84.42 | 3.88 | 288.43 | -50.47 | 153.22 | -0.36 | 6.57 | 50.21 | 9.77 | 117.36 |
| 20Q4 (7) | 0.70 | -6.62 | -6.0 | 189.92 | -17.82 | -10.86 | 33.72 | 406.31 | 261.03 | 1.00 | -81.69 | -63.86 | 153.78 | 12.68 | 7.49 | 45.74 | 78.6 | 88.15 |
| 20Q3 (6) | 0.75 | -1.52 | -1.31 | 231.1 | -2.03 | 0.06 | 6.66 | -42.88 | 51.02 | 5.46 | 14.69 | -37.64 | 136.47 | 1.75 | 0.92 | 25.61 | -15.06 | 43.88 |
| 20Q2 (5) | 0.76 | 2.28 | 0.12 | 235.89 | 6.76 | 1.79 | 11.66 | 99.66 | 240.94 | 4.76 | -39.27 | -78.55 | 134.12 | -6.71 | -0.96 | 30.15 | 30.52 | 47.72 |
| 20Q1 (4) | 0.74 | -0.07 | 0.0 | 220.96 | 3.7 | 0.0 | 5.84 | -37.47 | 0.0 | 7.84 | 183.4 | 0.0 | 143.77 | 0.5 | 0.0 | 23.10 | -4.98 | 0.0 |
| 19Q4 (3) | 0.74 | -1.96 | 0.0 | 213.07 | -7.75 | 0.0 | 9.34 | 111.79 | 0.0 | 2.77 | -68.41 | 0.0 | 143.06 | 5.8 | 0.0 | 24.31 | 36.57 | 0.0 |
| 19Q3 (2) | 0.76 | -0.09 | 0.0 | 230.97 | -0.33 | 0.0 | 4.41 | 28.95 | 0.0 | 8.76 | -60.55 | 0.0 | 135.22 | -0.15 | 0.0 | 17.80 | -12.79 | 0.0 |
| 19Q2 (1) | 0.76 | 0.0 | 0.0 | 231.74 | 0.0 | 0.0 | 3.42 | 0.0 | 0.0 | 22.20 | 0.0 | 0.0 | 135.42 | 0.0 | 0.0 | 20.41 | 0.0 | 0.0 |
