- 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 | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2024 (10) | 0.55 | 18.67 | 3.78 | -38.03 | 23.35 | 19.87 | 22.38 | 136.58 | 0.15 | 0 | 161.53 | -10.39 | 54.24 | -32.09 |
| 2023 (9) | 0.47 | -35.16 | 6.1 | -53.68 | 19.48 | 66.64 | 9.46 | 1012.94 | 0.00 | 0 | 180.25 | 58.1 | 79.87 | 289.04 |
| 2022 (8) | 0.72 | 5.24 | 13.17 | -9.42 | 11.69 | 94.19 | 0.85 | 2.41 | 102.50 | 0 | 114.01 | 24.55 | 20.53 | -34.91 |
| 2021 (7) | 0.68 | -20.11 | 14.54 | 152.43 | 6.02 | 82.98 | 0.83 | 0 | 0.00 | 0 | 91.54 | 19.49 | 31.54 | -4.19 |
| 2020 (6) | 0.85 | 25.04 | 5.76 | 7.26 | 3.29 | -27.37 | -32.32 | 0 | 0.00 | 0 | 76.61 | -37.78 | 32.92 | -24.53 |
| 2019 (5) | 0.68 | 7.43 | 5.37 | 25.76 | 4.53 | -24.37 | 7.99 | 0 | 0.00 | 0 | 123.12 | 101.74 | 43.62 | 52.68 |
| 2018 (4) | 0.64 | 5.24 | 4.27 | 30.58 | 5.99 | -20.87 | -8.09 | 0 | 0.14 | 0.0 | 61.03 | -19.91 | 28.57 | -49.68 |
| 2017 (3) | 0.60 | 1.32 | 3.27 | -9.42 | 7.57 | -5.14 | -4.75 | 0 | 0.14 | 0.0 | 76.20 | -7.15 | 56.78 | -9.37 |
| 2016 (2) | 0.60 | -11.1 | 3.61 | -23.19 | 7.98 | 6.12 | 7.79 | 0 | 0.14 | 0 | 82.07 | 3.98 | 62.65 | 100.67 |
| 2015 (1) | 0.67 | -0.87 | 4.7 | -9.79 | 7.52 | -23.42 | -1.64 | 0 | 0.00 | 0 | 78.93 | 32.32 | 31.22 | -10.13 |
| 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q4 (20) | 0.55 | 29.93 | 18.67 | 3.78 | 168.09 | -38.03 | 38.87 | 156.91 | 317.51 | 0.33 | -65.77 | 0 | 161.53 | -30.3 | -10.39 | 54.24 | -42.6 | -32.09 |
| 24Q3 (19) | 0.43 | -28.0 | 15.72 | 1.41 | -75.35 | -48.35 | 15.13 | 1.34 | -48.17 | 0.96 | -59.38 | 0 | 231.74 | 50.2 | 5.1 | 94.49 | 84.26 | -7.83 |
| 24Q2 (18) | 0.59 | 18.05 | -18.55 | 5.72 | 2.33 | -41.93 | 14.93 | -37.22 | 188.78 | 2.36 | 305.19 | 0 | 154.29 | -14.83 | 34.56 | 51.28 | -5.46 | 198.83 |
| 24Q1 (17) | 0.50 | 7.45 | -29.83 | 5.59 | -8.36 | -58.03 | 23.78 | 155.42 | 679.67 | 0.58 | 0 | -98.72 | 181.16 | 0.5 | 53.58 | 54.24 | -32.09 | 154.77 |
| 23Q4 (16) | 0.47 | 26.7 | -35.16 | 6.1 | 123.44 | -53.68 | 9.31 | -68.11 | 605.3 | 0.00 | 0 | -100.0 | 180.25 | -18.25 | 58.1 | 79.87 | -22.09 | 289.04 |
| 23Q3 (15) | 0.37 | -49.32 | -47.97 | 2.73 | -72.28 | -83.05 | 29.19 | 464.6 | 1131.45 | 0.00 | 0 | -100.0 | 220.49 | 92.3 | 63.74 | 102.52 | 497.44 | 493.29 |
| 23Q2 (14) | 0.73 | 1.7 | 5.3 | 9.85 | -26.05 | -35.87 | 5.17 | 69.51 | 62.07 | 0.00 | -100.0 | -100.0 | 114.66 | -2.8 | 3.19 | 17.16 | -19.4 | -3.7 |
| 23Q1 (13) | 0.71 | -0.71 | 5.14 | 13.32 | 1.14 | -7.31 | 3.05 | 131.06 | 52.5 | 45.44 | -44.58 | 909.88 | 117.96 | 3.46 | 26.72 | 21.29 | 3.7 | 6.66 |
| 22Q4 (12) | 0.72 | 1.67 | 5.24 | 13.17 | -18.25 | -9.42 | 1.32 | 146.64 | -23.26 | 82.00 | 232.99 | 0 | 114.01 | -15.33 | 24.55 | 20.53 | 18.81 | -34.91 |
| 22Q3 (11) | 0.71 | 2.57 | 5.16 | 16.11 | 4.88 | 42.31 | -2.83 | -188.71 | -173.13 | 24.62 | 0.0 | 0 | 134.66 | 21.18 | 110.97 | 17.28 | -3.03 | 1.29 |
| 22Q2 (10) | 0.69 | 1.55 | -21.26 | 15.36 | 6.89 | 35.33 | 3.19 | 59.5 | 422.22 | 24.62 | 447.22 | 0 | 111.12 | 19.37 | 78.51 | 17.82 | -10.72 | -5.16 |
| 22Q1 (9) | 0.68 | -0.62 | -21.22 | 14.37 | -1.17 | 9.19 | 2.00 | 16.28 | 232.45 | 4.50 | 0 | 0 | 93.09 | 1.69 | 8.27 | 19.96 | -36.72 | -40.45 |
| 21Q4 (8) | 0.68 | 1.59 | -20.11 | 14.54 | 28.45 | 152.43 | 1.72 | -55.56 | 103.68 | 0.00 | 0 | 0 | 91.54 | 43.41 | 19.49 | 31.54 | 84.88 | -4.19 |
| 21Q3 (7) | 0.67 | -23.2 | -20.69 | 11.32 | -0.26 | 105.07 | 3.87 | 490.91 | 116.99 | 0.00 | 0 | 0 | 63.83 | 2.54 | -36.5 | 17.06 | -9.21 | -50.41 |
| 21Q2 (6) | 0.88 | 1.6 | 10.29 | 11.35 | -13.75 | 112.95 | -0.99 | 34.44 | 97.31 | 0.00 | 0 | 0 | 62.25 | -27.6 | -41.29 | 18.79 | -43.94 | -45.44 |
| 21Q1 (5) | 0.86 | 0.78 | 18.37 | 13.16 | 128.47 | 153.56 | -1.51 | 96.77 | 93.68 | 0.00 | 0 | 0 | 85.98 | 12.23 | -22.9 | 33.52 | 1.82 | -25.92 |
| 20Q4 (4) | 0.85 | 0.85 | 0.0 | 5.76 | 4.35 | 0.0 | -46.80 | -105.44 | 0.0 | 0.00 | 0 | 0.0 | 76.61 | -23.79 | 0.0 | 32.92 | -4.3 | 0.0 |
| 20Q3 (3) | 0.85 | 6.8 | 0.0 | 5.52 | 3.56 | 0.0 | -22.78 | 38.15 | 0.0 | 0.00 | 0 | 0.0 | 100.52 | -5.2 | 0.0 | 34.40 | -0.12 | 0.0 |
| 20Q2 (2) | 0.79 | 9.04 | 0.0 | 5.33 | 2.7 | 0.0 | -36.83 | -54.16 | 0.0 | 0.00 | 0 | 0.0 | 106.03 | -4.92 | 0.0 | 34.44 | -23.89 | 0.0 |
| 20Q1 (1) | 0.73 | 0.0 | 0.0 | 5.19 | 0.0 | 0.0 | -23.89 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 111.52 | 0.0 | 0.0 | 45.25 | 0.0 | 0.0 |
