- 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 | -1.85 | 165.14 | 2.27 | 77.06 | 22.22 | 1.98 | 167.57 | 21.12 | -79.35 | 147.74 | -1.81 | 30.96 | 11.29 |
| 2022 (9) | 0.58 | 1.24 | 161.47 | -4.14 | 63.05 | 9.75 | 0.74 | -70.98 | 102.30 | 528.51 | 150.47 | -6.66 | 27.82 | -13.28 |
| 2021 (8) | 0.57 | -3.16 | 168.45 | -10.73 | 57.45 | -11.19 | 2.55 | 1.19 | 16.28 | -74.41 | 161.21 | 5.25 | 32.08 | 18.9 |
| 2020 (7) | 0.59 | 5.33 | 188.7 | -0.71 | 64.69 | -17.35 | 2.52 | -55.16 | 63.61 | 895.57 | 153.17 | 5.25 | 26.98 | 51.23 |
| 2019 (6) | 0.56 | 0.54 | 190.04 | 12.01 | 78.27 | 32.19 | 5.62 | 59.21 | 6.39 | -89.72 | 145.53 | -10.9 | 17.84 | 0.96 |
| 2018 (5) | 0.56 | 8.28 | 169.66 | 19.11 | 59.21 | 3.44 | 3.53 | -60.51 | 62.15 | 1107.52 | 163.33 | -9.85 | 17.67 | 1.09 |
| 2017 (4) | 0.52 | 2.28 | 142.44 | 3.83 | 57.24 | 111.3 | 8.94 | 111.35 | 5.15 | -83.02 | 181.17 | -10.74 | 17.48 | -34.58 |
| 2016 (3) | 0.50 | -0.26 | 137.18 | 5.68 | 27.09 | 42.06 | 4.23 | 16.53 | 30.31 | 10.63 | 202.96 | -1.56 | 26.72 | 8.79 |
| 2015 (2) | 0.51 | -0.47 | 129.81 | 3.15 | 19.07 | -69.77 | 3.63 | -66.36 | 27.40 | 686.07 | 206.18 | 13.71 | 24.56 | 2.55 |
| 2014 (1) | 0.51 | -6.17 | 125.84 | -8.86 | 63.08 | 139.85 | 10.79 | 73.75 | 3.49 | 0 | 181.32 | 8.86 | 23.95 | 47.57 |
| 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q2 (20) | 0.56 | 2.03 | -4.16 | 169.07 | 5.34 | 4.64 | 0.62 | -79.87 | -59.74 | 54.84 | 0.0 | -71.39 | 154.97 | 0.18 | 2.05 | 34.13 | 13.62 | 18.14 |
| 24Q1 (19) | 0.55 | -4.03 | -5.59 | 160.5 | -2.81 | -1.76 | 3.08 | 83.33 | 234.78 | 54.84 | -64.45 | 21.17 | 154.69 | 4.7 | -0.44 | 30.04 | -2.97 | 14.22 |
| 23Q4 (18) | 0.57 | 0.55 | -1.85 | 165.14 | 7.6 | 2.27 | 1.68 | -54.35 | 240.0 | 154.24 | 481.0 | 240.81 | 147.74 | -5.97 | -1.81 | 30.96 | 4.07 | 11.29 |
| 23Q3 (17) | 0.57 | -2.67 | -0.81 | 153.48 | -5.01 | -2.16 | 3.68 | 138.96 | 257.26 | 26.55 | -86.15 | -41.34 | 157.12 | 3.47 | 1.52 | 29.75 | 2.98 | 20.25 |
| 23Q2 (16) | 0.58 | 0.52 | 2.81 | 161.58 | -1.1 | 2.54 | 1.54 | 67.39 | -51.27 | 191.70 | 323.58 | 323.58 | 151.85 | -2.27 | -2.83 | 28.89 | 9.85 | 11.2 |
| 23Q1 (15) | 0.58 | -0.22 | 2.77 | 163.38 | 1.18 | 0.41 | 0.92 | 176.67 | -74.23 | 45.26 | 0.0 | -59.27 | 155.38 | 3.26 | -4.3 | 26.30 | -5.46 | -8.81 |
| 22Q4 (14) | 0.58 | 1.61 | 1.24 | 161.47 | 2.93 | -4.14 | -1.20 | 48.72 | -123.53 | 45.26 | 0.0 | 143.63 | 150.47 | -2.77 | -6.66 | 27.82 | 12.45 | -13.28 |
| 22Q3 (13) | 0.57 | 0.88 | -3.57 | 156.87 | -0.44 | -12.5 | -2.34 | -174.05 | -183.87 | 45.26 | 0.0 | -44.18 | 154.76 | -0.97 | -2.67 | 24.74 | -4.77 | -24.98 |
| 22Q2 (12) | 0.57 | 0.48 | -6.21 | 157.57 | -3.16 | -22.92 | 3.16 | -11.48 | 0 | 45.26 | -59.27 | -86.14 | 156.28 | -3.75 | 2.26 | 25.98 | -9.92 | 6.96 |
| 22Q1 (11) | 0.56 | -1.71 | -5.33 | 162.71 | -3.41 | -17.22 | 3.57 | -30.0 | 21.84 | 111.12 | 498.18 | -65.98 | 162.37 | 0.72 | 13.21 | 28.84 | -10.1 | 16.81 |
| 21Q4 (10) | 0.57 | -3.21 | -3.16 | 168.45 | -6.04 | -10.73 | 5.10 | 82.8 | 125.66 | 18.58 | -77.09 | -91.29 | 161.21 | 1.38 | 5.25 | 32.08 | -2.73 | 18.9 |
| 21Q3 (9) | 0.59 | -1.87 | 1.67 | 179.28 | -12.3 | -12.41 | 2.79 | 0 | 7.72 | 81.07 | -75.18 | -33.95 | 159.01 | 4.05 | 16.94 | 32.98 | 35.78 | 101.34 |
| 21Q2 (8) | 0.60 | 1.41 | 3.91 | 204.42 | 4.0 | 4.66 | 0.00 | -100.0 | -100.0 | 326.63 | 0.0 | 146.2 | 152.82 | 6.55 | 16.46 | 24.29 | -1.62 | 56.51 |
| 21Q1 (7) | 0.59 | 0.54 | 5.35 | 196.55 | 4.16 | 1.99 | 2.93 | 29.65 | 22.08 | 326.63 | 53.07 | 295.17 | 143.43 | -6.36 | 0.81 | 24.69 | -8.49 | 50.73 |
| 20Q4 (6) | 0.59 | 1.62 | 5.33 | 188.7 | -7.8 | -0.71 | 2.26 | -12.74 | -36.87 | 213.39 | 73.86 | 158.16 | 153.17 | 12.64 | 5.25 | 26.98 | 64.71 | 51.23 |
| 20Q3 (5) | 0.58 | 0.29 | 3.86 | 204.67 | 4.79 | 25.21 | 2.59 | -9.12 | -28.06 | 122.73 | -7.49 | 128.0 | 135.98 | 3.63 | -18.27 | 16.38 | 5.54 | -7.09 |
| 20Q2 (4) | 0.58 | 2.82 | 0.0 | 195.32 | 1.35 | 0.0 | 2.85 | 18.75 | 0.0 | 132.67 | 60.5 | 0.0 | 131.22 | -7.77 | 0.0 | 15.52 | -5.25 | 0.0 |
| 20Q1 (3) | 0.56 | 0.52 | 0.0 | 192.71 | 1.4 | 0.0 | 2.40 | -32.96 | 0.0 | 82.66 | 0.0 | 0.0 | 142.28 | -2.23 | 0.0 | 16.38 | -8.18 | 0.0 |
| 19Q4 (2) | 0.56 | 0.2 | 0.0 | 190.04 | 16.26 | 0.0 | 3.58 | -0.56 | 0.0 | 82.66 | 53.55 | 0.0 | 145.53 | -12.53 | 0.0 | 17.84 | 1.19 | 0.0 |
| 19Q3 (1) | 0.56 | 0.0 | 0.0 | 163.46 | 0.0 | 0.0 | 3.60 | 0.0 | 0.0 | 53.83 | 0.0 | 0.0 | 166.37 | 0.0 | 0.0 | 17.63 | 0.0 | 0.0 |
