- 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 | -4.8 | 161.75 | 4.86 | 667.82 | -9.23 | 7.79 | -31.31 | 2.23 | 1.98 | 151.41 | -7.32 | 113.80 | -2.51 |
| 2022 (9) | 0.62 | 1.47 | 154.25 | 25.54 | 735.7 | 4.33 | 11.34 | -54.09 | 2.19 | 74.36 | 163.37 | 1.5 | 116.73 | 5.71 |
| 2021 (8) | 0.61 | -0.23 | 122.87 | 1.49 | 705.15 | 19.35 | 24.70 | 77.95 | 1.25 | -43.27 | 160.96 | 1.73 | 110.42 | -8.06 |
| 2020 (7) | 0.62 | 0.23 | 121.07 | 4.81 | 590.81 | 8.04 | 13.88 | 69.68 | 2.21 | -30.64 | 158.23 | -2.08 | 120.10 | -0.88 |
| 2019 (6) | 0.61 | 0.61 | 115.51 | 16.95 | 546.82 | 3.3 | 8.18 | -14.52 | 3.19 | 63.88 | 161.59 | 2.77 | 121.17 | 3.79 |
| 2018 (5) | 0.61 | 7.66 | 98.77 | 57.05 | 529.35 | 23.35 | 9.57 | -50.31 | 1.94 | 7.21 | 157.24 | -7.45 | 116.75 | -10.47 |
| 2017 (4) | 0.57 | 0.3 | 62.89 | 19.77 | 429.16 | 8.53 | 19.26 | 23.7 | 1.81 | -8.62 | 169.89 | 5.5 | 130.41 | 2.56 |
| 2016 (3) | 0.57 | -5.63 | 52.51 | -16.82 | 395.42 | -1.25 | 15.57 | -5.41 | 1.98 | -12.44 | 161.03 | -3.55 | 127.15 | 6.27 |
| 2015 (2) | 0.60 | -0.58 | 63.13 | -6.74 | 400.44 | 0.36 | 16.46 | -5.89 | 2.27 | 120.68 | 166.95 | 8.69 | 119.65 | 7.54 |
| 2014 (1) | 0.60 | 3.4 | 67.69 | 13.63 | 399.01 | 16.0 | 17.49 | -18.04 | 1.03 | 0 | 153.60 | -2.9 | 111.26 | -6.57 |
| 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) | 0.54 | -3.62 | -11.63 | 141.17 | 3.25 | -17.61 | 9.40 | 6.09 | -0.11 | 6.83 | -18.7 | 2.44 | 169.09 | 4.11 | 16.0 | 131.28 | 3.28 | 24.21 |
| 24Q2 (19) | 0.56 | -0.29 | -6.7 | 136.73 | 6.04 | 5.67 | 8.86 | 24.09 | -19.82 | 8.40 | -22.06 | 22.63 | 162.42 | 3.05 | -1.42 | 127.11 | 8.24 | 15.85 |
| 24Q1 (18) | 0.56 | -5.51 | -6.97 | 128.94 | -20.28 | 3.87 | 7.14 | 14.42 | 42.51 | 10.78 | -3.22 | -38.56 | 157.62 | 4.1 | -5.38 | 117.43 | 3.19 | 4.3 |
| 23Q4 (17) | 0.59 | -2.69 | -4.8 | 161.75 | -5.6 | 4.86 | 6.24 | -33.69 | 30.27 | 11.14 | 67.05 | -32.32 | 151.41 | 3.87 | -7.32 | 113.80 | 7.67 | -2.51 |
| 23Q3 (16) | 0.61 | 1.77 | -2.01 | 171.34 | 32.42 | 9.16 | 9.41 | -14.84 | -12.06 | 6.67 | -2.68 | -12.68 | 145.77 | -11.53 | -12.44 | 105.69 | -3.67 | -7.9 |
| 23Q2 (15) | 0.60 | -0.58 | -5.97 | 129.39 | 4.24 | -5.37 | 11.05 | 120.56 | -34.62 | 6.85 | -60.95 | -11.58 | 164.76 | -1.09 | 3.79 | 109.72 | -2.55 | 0.18 |
| 23Q1 (14) | 0.60 | -3.31 | 0.07 | 124.13 | -19.53 | -7.68 | 5.01 | 4.59 | -76.77 | 17.54 | 6.62 | 234.24 | 166.58 | 1.96 | -1.13 | 112.59 | -3.55 | -5.29 |
| 22Q4 (13) | 0.62 | 0.16 | 1.47 | 154.25 | -1.73 | 25.54 | 4.79 | -55.23 | -80.79 | 16.45 | 115.51 | 252.83 | 163.37 | -1.87 | 1.5 | 116.73 | 1.73 | 5.71 |
| 22Q3 (12) | 0.62 | -2.34 | 0.21 | 156.96 | 14.8 | 33.13 | 10.70 | -36.69 | -63.38 | 7.64 | -1.45 | 118.52 | 166.48 | 4.87 | 4.63 | 114.75 | 4.78 | -1.75 |
| 22Q2 (11) | 0.64 | 5.8 | 7.01 | 136.73 | 1.7 | 11.11 | 16.90 | -21.65 | -34.11 | 7.75 | 47.6 | 11.72 | 158.75 | -5.78 | -3.22 | 109.52 | -7.87 | -10.02 |
| 22Q1 (10) | 0.60 | -1.95 | 1.59 | 134.45 | 9.42 | 17.81 | 21.57 | -13.51 | 9.72 | 5.25 | 12.55 | -16.88 | 168.48 | 4.67 | 4.59 | 118.88 | 7.66 | -1.43 |
| 21Q4 (9) | 0.61 | -1.08 | -0.23 | 122.87 | 4.22 | 1.49 | 24.94 | -14.65 | 52.35 | 4.66 | 33.47 | -50.15 | 160.96 | 1.16 | 1.73 | 110.42 | -5.45 | -8.06 |
| 21Q3 (8) | 0.62 | 4.28 | 1.85 | 117.9 | -4.19 | 8.32 | 29.22 | 13.92 | 38.22 | 3.49 | -49.61 | -51.04 | 159.12 | -2.99 | -3.55 | 116.79 | -4.04 | -6.04 |
| 21Q2 (7) | 0.60 | 0.44 | -5.79 | 123.06 | 7.83 | 3.5 | 25.65 | 30.47 | 109.73 | 6.93 | 9.81 | -32.21 | 164.03 | 1.83 | 5.15 | 121.71 | 0.91 | 5.69 |
| 21Q1 (6) | 0.59 | -3.71 | -2.85 | 114.12 | -5.74 | 0.97 | 19.66 | 20.1 | 128.07 | 6.31 | -32.5 | -52.27 | 161.08 | 1.8 | -2.24 | 120.61 | 0.42 | 0.95 |
| 20Q4 (5) | 0.62 | 0.98 | 0.23 | 121.07 | 11.24 | 4.81 | 16.37 | -22.56 | 120.32 | 9.36 | 31.09 | -36.11 | 158.23 | -4.09 | -2.08 | 120.10 | -3.38 | -0.88 |
| 20Q3 (4) | 0.61 | -3.55 | 0.0 | 108.84 | -8.46 | 0.0 | 21.14 | 72.85 | 0.0 | 7.14 | -30.23 | 0.0 | 164.97 | 5.76 | 0.0 | 124.30 | 7.94 | 0.0 |
| 20Q2 (3) | 0.63 | 3.57 | 0.0 | 118.9 | 5.2 | 0.0 | 12.23 | 41.88 | 0.0 | 10.23 | -22.68 | 0.0 | 155.99 | -5.33 | 0.0 | 115.16 | -3.61 | 0.0 |
| 20Q1 (2) | 0.61 | -0.65 | 0.0 | 113.02 | -2.16 | 0.0 | 8.62 | 16.02 | 0.0 | 13.23 | -9.65 | 0.0 | 164.77 | 1.97 | 0.0 | 119.47 | -1.4 | 0.0 |
| 19Q4 (1) | 0.61 | 0.0 | 0.0 | 115.51 | 0.0 | 0.0 | 7.43 | 0.0 | 0.0 | 14.64 | 0.0 | 0.0 | 161.59 | 0.0 | 0.0 | 121.17 | 0.0 | 0.0 |
