- 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) | 0.57 | -1.57 | 186.59 | 10.42 | 424.52 | -13.39 | 5.81 | -46.15 | 6.22 | 91.84 | 181.55 | -11.68 | 122.07 | -10.82 |
| 2022 (9) | 0.58 | -2.4 | 168.98 | 6.09 | 490.14 | -2.89 | 10.79 | -33.35 | 3.24 | 64.17 | 205.57 | 8.35 | 136.88 | 6.92 |
| 2021 (8) | 0.59 | 1.04 | 159.28 | -5.22 | 504.71 | 31.54 | 16.19 | 76.75 | 1.98 | -50.68 | 189.73 | -9.78 | 128.02 | -18.68 |
| 2020 (7) | 0.59 | -1.03 | 168.05 | -6.08 | 383.7 | -4.94 | 9.16 | 34.31 | 4.01 | 10.65 | 210.29 | 10.12 | 157.43 | 11.54 |
| 2019 (6) | 0.59 | -1.61 | 178.92 | -22.17 | 403.63 | -6.78 | 6.82 | 61.23 | 3.62 | -60.35 | 190.97 | -9.81 | 141.14 | -6.51 |
| 2018 (5) | 0.60 | -3.94 | 229.88 | -8.89 | 433.0 | 4.21 | 4.23 | -24.46 | 9.13 | 34.32 | 211.74 | 15.77 | 150.96 | 13.76 |
| 2017 (4) | 0.63 | 6.25 | 252.32 | 23.72 | 415.51 | 7.42 | 5.60 | -44.72 | 6.80 | 37.68 | 182.90 | -19.38 | 132.70 | -15.76 |
| 2016 (3) | 0.59 | 8.42 | 203.95 | 18.29 | 386.8 | 0.5 | 10.13 | -17.31 | 4.94 | 14.45 | 226.88 | -25.23 | 157.53 | -23.46 |
| 2015 (2) | 0.54 | 1.78 | 172.42 | 7.25 | 384.87 | -4.6 | 12.25 | 18.7 | 4.32 | 2.11 | 303.45 | 12.88 | 205.81 | 21.86 |
| 2014 (1) | 0.53 | -1.62 | 160.77 | 8.88 | 403.43 | 5.64 | 10.32 | 10.73 | 4.23 | 0 | 268.83 | 23.58 | 168.89 | 23.8 |
| 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | 0.55 | -1.97 | -4.46 | 191.39 | -3.38 | 12.44 | 6.89 | 3.45 | -14.2 | 22.26 | -10.89 | 32.78 | 184.49 | -3.01 | -15.6 | 124.91 | 0.27 | -16.43 |
| 24Q2 (19) | 0.56 | -0.67 | -4.08 | 198.08 | 5.55 | 15.92 | 6.66 | -11.32 | 20.22 | 24.98 | 19.81 | -4.19 | 190.21 | 8.15 | -10.98 | 124.57 | 7.42 | -10.19 |
| 24Q1 (18) | 0.57 | -0.32 | -3.47 | 187.66 | 0.57 | 20.5 | 7.51 | 24.34 | 133.23 | 20.85 | -8.9 | -61.67 | 175.88 | -3.12 | -5.78 | 115.96 | -5.01 | -3.98 |
| 23Q4 (17) | 0.57 | -1.57 | -1.57 | 186.59 | 9.62 | 10.42 | 6.04 | -24.78 | -6.79 | 22.89 | 36.52 | -5.69 | 181.55 | -16.94 | -11.68 | 122.07 | -18.33 | -10.82 |
| 23Q3 (16) | 0.58 | -1.58 | -2.97 | 170.21 | -0.39 | -9.26 | 8.03 | 44.95 | 9.1 | 16.77 | -35.7 | 24.89 | 218.58 | 2.3 | 23.9 | 149.47 | 7.76 | 21.75 |
| 23Q2 (15) | 0.59 | -0.03 | -3.02 | 170.88 | 9.73 | 0.32 | 5.54 | 72.05 | -64.12 | 26.07 | -52.07 | 273.24 | 213.66 | 14.46 | 25.3 | 138.70 | 14.85 | 23.04 |
| 23Q1 (14) | 0.59 | 1.64 | 1.75 | 155.73 | -7.84 | -6.61 | 3.22 | -50.31 | -80.86 | 54.40 | 124.16 | 766.1 | 186.66 | -9.2 | 3.41 | 120.77 | -11.77 | 0.88 |
| 22Q4 (13) | 0.58 | -2.97 | -2.4 | 168.98 | -9.92 | 6.09 | 6.48 | -11.96 | -44.23 | 24.27 | 80.78 | 131.48 | 205.57 | 16.52 | 8.35 | 136.88 | 11.49 | 6.92 |
| 22Q3 (12) | 0.60 | -1.63 | -1.88 | 187.59 | 10.13 | 9.29 | 7.36 | -52.33 | -57.82 | 13.42 | 92.17 | 96.52 | 176.42 | 3.46 | -2.26 | 122.77 | 8.91 | -2.93 |
| 22Q2 (11) | 0.61 | 4.88 | 3.24 | 170.33 | 2.15 | -6.94 | 15.44 | -8.2 | -22.06 | 6.99 | 11.21 | -20.59 | 170.52 | -5.53 | -13.56 | 112.73 | -5.84 | -19.82 |
| 22Q1 (10) | 0.58 | -2.5 | -1.42 | 166.75 | 4.69 | -4.14 | 16.82 | 44.75 | 6.39 | 6.28 | -40.09 | -45.65 | 180.51 | -4.86 | -9.76 | 119.72 | -6.48 | -16.55 |
| 21Q4 (9) | 0.59 | -2.45 | 1.04 | 159.28 | -7.2 | -5.22 | 11.62 | -33.41 | -3.41 | 10.48 | 53.49 | -19.23 | 189.73 | 5.11 | -9.78 | 128.02 | 1.23 | -18.68 |
| 21Q3 (8) | 0.61 | 3.49 | 2.53 | 171.64 | -6.22 | -1.45 | 17.45 | -11.91 | 31.3 | 6.83 | -22.35 | -44.79 | 180.50 | -8.5 | -20.12 | 126.47 | -10.04 | -24.62 |
| 21Q2 (7) | 0.59 | 0.15 | -4.62 | 183.03 | 5.21 | 3.67 | 19.81 | 25.3 | 115.09 | 8.80 | -23.89 | -34.4 | 197.26 | -1.38 | 10.02 | 140.59 | -2.01 | 8.09 |
| 21Q1 (6) | 0.59 | -0.07 | 0.38 | 173.96 | 3.52 | -2.15 | 15.81 | 31.42 | 377.64 | 11.56 | -10.96 | -75.0 | 200.03 | -4.88 | -6.08 | 143.47 | -8.87 | -6.14 |
| 20Q4 (5) | 0.59 | -1.01 | -1.03 | 168.05 | -3.51 | -6.08 | 12.03 | -9.48 | 78.75 | 12.98 | 4.92 | -19.76 | 210.29 | -6.93 | 10.12 | 157.43 | -6.16 | 11.54 |
| 20Q3 (4) | 0.59 | -3.72 | 0.0 | 174.17 | -1.35 | 0.0 | 13.29 | 44.3 | 0.0 | 12.37 | -7.74 | 0.0 | 225.95 | 26.02 | 0.0 | 167.77 | 28.98 | 0.0 |
| 20Q2 (3) | 0.62 | 5.4 | 0.0 | 176.55 | -0.69 | 0.0 | 9.21 | 178.25 | 0.0 | 13.41 | -71.0 | 0.0 | 179.30 | -15.81 | 0.0 | 130.07 | -14.9 | 0.0 |
| 20Q1 (2) | 0.58 | -1.47 | 0.0 | 177.78 | -0.64 | 0.0 | 3.31 | -50.82 | 0.0 | 46.23 | 185.77 | 0.0 | 212.98 | 11.53 | 0.0 | 152.85 | 8.3 | 0.0 |
| 19Q4 (1) | 0.59 | 0.0 | 0.0 | 178.92 | 0.0 | 0.0 | 6.73 | 0.0 | 0.0 | 16.18 | 0.0 | 0.0 | 190.97 | 0.0 | 0.0 | 141.14 | 0.0 | 0.0 |
