- 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) | 0.41 | 2.09 | 23.3 | 2.64 | 28.94 | -9.39 | 18.59 | -40.05 | 2.24 | 70.19 | 238.95 | 17.77 | 217.92 | 18.21 |
| 2022 (9) | 0.40 | 3.45 | 22.7 | 4.13 | 31.94 | -17.77 | 31.01 | -37.38 | 1.32 | 44.83 | 202.90 | 10.58 | 184.35 | 9.75 |
| 2021 (8) | 0.39 | -1.12 | 21.8 | -0.86 | 38.84 | -4.1 | 49.52 | 17.01 | 0.91 | -0.52 | 183.49 | 6.17 | 167.97 | 9.0 |
| 2020 (7) | 0.39 | -2.19 | 21.99 | -1.43 | 40.5 | -6.36 | 42.32 | 21.47 | 0.92 | -5.04 | 172.83 | 9.73 | 154.10 | 15.37 |
| 2019 (6) | 0.40 | -3.94 | 22.31 | -10.69 | 43.25 | 5.75 | 34.84 | 48.26 | 0.96 | -14.88 | 157.51 | 14.51 | 133.57 | 14.55 |
| 2018 (5) | 0.42 | -9.94 | 24.98 | -4.07 | 40.9 | 9.36 | 23.50 | -43.93 | 1.13 | -9.91 | 137.55 | 13.12 | 116.60 | 17.0 |
| 2017 (4) | 0.46 | 2.0 | 26.04 | 6.98 | 37.4 | 9.61 | 41.91 | 68.99 | 1.26 | 8.37 | 121.60 | 11.91 | 99.66 | 8.03 |
| 2016 (3) | 0.46 | 1.4 | 24.34 | -8.12 | 34.12 | 15.54 | 24.80 | 2.44 | 1.16 | 22.97 | 108.66 | -5.8 | 92.25 | 8.3 |
| 2015 (2) | 0.45 | 3.6 | 26.49 | 9.55 | 29.53 | 24.44 | 24.21 | -29.44 | 0.94 | 85.66 | 115.35 | 9.17 | 85.18 | -9.27 |
| 2014 (1) | 0.43 | 35.82 | 24.18 | 67.45 | 23.73 | 19.01 | 34.31 | -48.88 | 0.51 | 0 | 105.66 | -11.49 | 93.88 | -13.34 |
| 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) | 0.42 | -4.55 | 0.89 | 24.7 | 13.2 | 5.11 | 24.12 | 65.55 | -14.53 | 5.26 | -55.02 | 11.28 | 227.04 | 10.32 | 1.07 | 207.88 | 9.4 | 1.07 |
| 24Q2 (19) | 0.44 | -3.79 | 0.59 | 21.82 | -2.76 | 4.9 | 14.57 | 16.65 | -12.96 | 11.70 | -21.28 | 4.76 | 205.80 | 6.26 | 0.36 | 190.01 | 6.64 | 0.03 |
| 24Q1 (18) | 0.46 | 11.69 | 1.08 | 22.44 | -3.69 | 1.54 | 12.49 | -11.42 | -15.49 | 14.86 | 24.32 | 16.09 | 193.67 | -18.95 | 0.25 | 178.18 | -18.24 | 1.09 |
| 23Q4 (17) | 0.41 | -1.63 | 2.09 | 23.3 | -0.85 | 2.64 | 14.10 | -50.04 | -22.99 | 11.96 | 152.8 | 69.65 | 238.95 | 6.37 | 17.77 | 217.92 | 5.96 | 18.21 |
| 23Q3 (16) | 0.42 | -4.83 | 1.73 | 23.5 | 12.98 | -1.26 | 28.22 | 68.58 | -40.43 | 4.73 | -57.66 | 134.77 | 224.63 | 9.54 | 25.39 | 205.67 | 8.28 | 26.09 |
| 23Q2 (15) | 0.44 | -3.33 | 1.79 | 20.8 | -5.88 | 0.48 | 16.74 | 13.26 | -39.04 | 11.17 | -12.77 | 128.37 | 205.06 | 6.14 | 29.36 | 189.95 | 7.77 | 30.51 |
| 23Q1 (14) | 0.45 | 12.8 | 22.22 | 22.1 | -2.64 | 4.2 | 14.78 | -19.28 | -57.21 | 12.80 | 81.69 | 288.41 | 193.19 | -4.79 | 7.04 | 176.26 | -4.39 | 6.14 |
| 22Q4 (13) | 0.40 | -1.97 | 3.45 | 22.7 | -4.62 | 4.13 | 18.31 | -61.35 | -48.87 | 7.05 | 249.82 | 43.77 | 202.90 | 13.26 | 10.58 | 184.35 | 13.01 | 9.75 |
| 22Q3 (12) | 0.41 | -4.78 | 1.99 | 23.8 | 14.98 | 3.07 | 47.37 | 72.51 | -42.93 | 2.01 | -58.81 | 0.35 | 179.14 | 13.01 | 3.41 | 163.12 | 12.08 | 4.32 |
| 22Q2 (11) | 0.43 | 16.08 | 17.25 | 20.7 | -2.4 | -0.05 | 27.46 | -20.5 | -30.41 | 4.89 | 48.37 | -6.09 | 158.52 | -12.17 | -19.1 | 145.54 | -12.36 | -17.01 |
| 22Q1 (10) | 0.37 | -4.53 | -0.88 | 21.21 | -2.71 | -0.38 | 34.54 | -3.55 | -11.93 | 3.30 | -32.75 | -34.8 | 180.48 | -1.64 | -0.9 | 166.06 | -1.14 | 0.99 |
| 21Q4 (9) | 0.39 | -3.35 | -1.12 | 21.8 | -5.59 | -0.86 | 35.81 | -56.86 | 0.65 | 4.90 | 144.17 | -0.08 | 183.49 | 5.92 | 6.17 | 167.97 | 7.43 | 9.0 |
| 21Q3 (8) | 0.40 | 9.47 | -4.21 | 23.09 | 11.49 | -2.66 | 83.00 | 110.34 | 18.93 | 2.01 | -61.45 | -16.92 | 173.23 | -11.59 | 7.35 | 156.36 | -10.84 | 9.99 |
| 21Q2 (7) | 0.37 | -1.87 | -17.8 | 20.71 | -2.72 | -0.91 | 39.46 | 0.61 | 15.38 | 5.21 | 3.01 | -26.34 | 195.95 | 7.6 | 33.27 | 175.37 | 6.65 | 35.64 |
| 21Q1 (6) | 0.37 | -4.75 | -6.44 | 21.29 | -3.18 | -1.44 | 39.22 | 10.23 | 33.36 | 5.06 | 3.07 | -3.93 | 182.11 | 5.37 | 17.89 | 164.44 | 6.71 | 23.31 |
| 20Q4 (5) | 0.39 | -6.38 | -2.19 | 21.99 | -7.29 | -1.43 | 35.58 | -49.02 | 10.26 | 4.91 | 103.02 | -11.86 | 172.83 | 7.1 | 9.73 | 154.10 | 8.4 | 15.37 |
| 20Q3 (4) | 0.42 | -6.06 | 0.0 | 23.72 | 13.49 | 0.0 | 69.79 | 104.06 | 0.0 | 2.42 | -65.83 | 0.0 | 161.37 | 9.75 | 0.0 | 142.16 | 9.95 | 0.0 |
| 20Q2 (3) | 0.45 | 11.69 | 0.0 | 20.9 | -3.24 | 0.0 | 34.20 | 16.29 | 0.0 | 7.07 | 34.34 | 0.0 | 147.03 | -4.82 | 0.0 | 129.29 | -3.04 | 0.0 |
| 20Q1 (2) | 0.40 | -0.42 | 0.0 | 21.6 | -3.18 | 0.0 | 29.41 | -8.86 | 0.0 | 5.26 | -5.44 | 0.0 | 154.47 | -1.93 | 0.0 | 133.35 | -0.16 | 0.0 |
| 19Q4 (1) | 0.40 | 0.0 | 0.0 | 22.31 | 0.0 | 0.0 | 32.27 | 0.0 | 0.0 | 5.57 | 0.0 | 0.0 | 157.51 | 0.0 | 0.0 | 133.57 | 0.0 | 0.0 |
