- 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) | 0.34 | -10.54 | 9.32 | -35.32 | 350.71 | 10.26 | 211.37 | 192.92 | 0.00 | 0 | 141.46 | 7.27 | 63.09 | 2.02 |
| 2023 (9) | 0.38 | -8.54 | 14.41 | -55.32 | 318.07 | 3.41 | 72.16 | -7.39 | 0.00 | 0 | 131.87 | 2.28 | 61.84 | 1.54 |
| 2022 (8) | 0.42 | 4.28 | 32.25 | 25.68 | 307.58 | 11.08 | 77.92 | -21.56 | 0.00 | 0 | 128.93 | -5.23 | 60.90 | -14.56 |
| 2021 (7) | 0.40 | 3.29 | 25.66 | -14.64 | 276.9 | 7.81 | 99.34 | 59.56 | 0.36 | -34.85 | 136.04 | -0.48 | 71.28 | -5.71 |
| 2020 (6) | 0.39 | -1.42 | 30.06 | -3.16 | 256.84 | -1.36 | 62.26 | 37.32 | 0.56 | 9.7 | 136.69 | 3.18 | 75.60 | 9.44 |
| 2019 (5) | 0.39 | -3.92 | 31.04 | -6.67 | 260.39 | 4.22 | 45.34 | 4.61 | 0.51 | -15.47 | 132.48 | 3.35 | 69.08 | -3.73 |
| 2018 (4) | 0.41 | 3.82 | 33.26 | -17.63 | 249.84 | 12.47 | 43.34 | 9.17 | 0.60 | -6.08 | 128.18 | -0.91 | 71.76 | -1.86 |
| 2017 (3) | 0.40 | -0.58 | 40.38 | -10.11 | 222.14 | 3.75 | 39.70 | -4.7 | 0.64 | -6.17 | 129.36 | -0.24 | 73.12 | -9.2 |
| 2016 (2) | 0.40 | 8.33 | 44.92 | 34.09 | 214.11 | 7.19 | 41.66 | 5.02 | 0.68 | -0.16 | 129.67 | -11.82 | 80.53 | -10.02 |
| 2015 (1) | 0.37 | -0.49 | 33.5 | 4.04 | 199.75 | 0.87 | 39.67 | -4.71 | 0.68 | 0 | 147.05 | 1.12 | 89.50 | 1.28 |
| 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) | 0.34 | 3.56 | -10.54 | 9.32 | 0.54 | -35.32 | 119.92 | -52.27 | 114.53 | 0.00 | 0 | 0 | 141.46 | 0.37 | 7.27 | 63.09 | 1.96 | 2.02 |
| 24Q3 (19) | 0.33 | -2.7 | -14.43 | 9.27 | 68.85 | -50.67 | 251.26 | 36.09 | 194.49 | 0.00 | 0 | 0 | 140.94 | 5.9 | 7.43 | 61.88 | -8.69 | -4.2 |
| 24Q2 (18) | 0.34 | 3.69 | -11.73 | 5.49 | -29.53 | -73.14 | 184.63 | -38.19 | 188.85 | 0.00 | 0 | 0 | 133.09 | -5.35 | 3.81 | 67.77 | -4.66 | 11.26 |
| 24Q1 (17) | 0.33 | -14.38 | -18.26 | 7.79 | -45.94 | -74.81 | 298.70 | 434.35 | 286.22 | 0.00 | 0 | 0 | 140.61 | 6.63 | 6.44 | 71.08 | 14.94 | 7.29 |
| 23Q4 (16) | 0.38 | -0.93 | -8.54 | 14.41 | -23.31 | -55.32 | 55.90 | -34.48 | 131.37 | 0.00 | 0 | 0 | 131.87 | 0.52 | 2.28 | 61.84 | -4.26 | 1.54 |
| 23Q3 (15) | 0.39 | 0.36 | -6.84 | 18.79 | -8.07 | -40.29 | 85.32 | 33.48 | 12.17 | 0.00 | 0 | 0 | 131.19 | 2.32 | -0.25 | 64.59 | 6.04 | 2.87 |
| 23Q2 (14) | 0.39 | -3.99 | -5.54 | 20.44 | -33.89 | -21.35 | 63.92 | -17.35 | -51.0 | 0.00 | 0 | -100.0 | 128.21 | -2.94 | -3.98 | 60.91 | -8.06 | -8.53 |
| 23Q1 (13) | 0.40 | -4.2 | 6.13 | 30.92 | -4.12 | 60.96 | 77.34 | 220.12 | -66.83 | 0.00 | 0 | -100.0 | 132.10 | 2.46 | -8.91 | 66.25 | 8.78 | -9.51 |
| 22Q4 (12) | 0.42 | 0.92 | 4.28 | 32.25 | 2.48 | 25.68 | 24.16 | -68.24 | -55.99 | 0.00 | 0 | -100.0 | 128.93 | -1.97 | -5.23 | 60.90 | -3.01 | -14.56 |
| 22Q3 (11) | 0.42 | 1.76 | 6.76 | 31.47 | 21.09 | 32.34 | 76.06 | -41.69 | -27.27 | 0.00 | -100.0 | -100.0 | 131.52 | -1.5 | -6.17 | 62.79 | -5.71 | -17.39 |
| 22Q2 (10) | 0.41 | 7.88 | 8.63 | 25.99 | 35.29 | -10.78 | 130.44 | -44.06 | 23.46 | 0.99 | 8.82 | -45.66 | 133.52 | -7.93 | -8.07 | 66.59 | -9.04 | -19.65 |
| 22Q1 (9) | 0.38 | -5.87 | -2.85 | 19.21 | -25.14 | -44.93 | 233.17 | 324.72 | 55.45 | 0.91 | -56.11 | -30.01 | 145.02 | 6.6 | 3.11 | 73.21 | 2.71 | -9.87 |
| 21Q4 (8) | 0.40 | 3.32 | 3.29 | 25.66 | 7.91 | -14.64 | 54.90 | -47.5 | 91.56 | 2.07 | -11.52 | -48.22 | 136.04 | -2.95 | -0.48 | 71.28 | -6.22 | -5.71 |
| 21Q3 (7) | 0.39 | 3.54 | 1.78 | 23.78 | -18.37 | -33.37 | 104.58 | -1.01 | 32.03 | 2.34 | 28.57 | 13.46 | 140.17 | -3.49 | 1.9 | 76.01 | -8.29 | 8.97 |
| 21Q2 (6) | 0.38 | -3.52 | -2.49 | 29.13 | -16.49 | -2.38 | 105.65 | -29.57 | 41.3 | 1.82 | 40.17 | -14.74 | 145.24 | 3.27 | 7.59 | 82.88 | 2.03 | 14.25 |
| 21Q1 (5) | 0.39 | 0.08 | 4.01 | 34.88 | 16.03 | 17.92 | 150.00 | 423.38 | 87.17 | 1.30 | -67.53 | -23.63 | 140.64 | 2.89 | -0.47 | 81.23 | 7.45 | 4.96 |
| 20Q4 (4) | 0.39 | 1.81 | 0.0 | 30.06 | -15.77 | 0.0 | 28.66 | -63.82 | 0.0 | 3.99 | 93.9 | 0.0 | 136.69 | -0.63 | 0.0 | 75.60 | 8.39 | 0.0 |
| 20Q3 (3) | 0.38 | -0.8 | 0.0 | 35.69 | 19.6 | 0.0 | 79.21 | 5.94 | 0.0 | 2.06 | -3.39 | 0.0 | 137.55 | 1.89 | 0.0 | 69.75 | -3.85 | 0.0 |
| 20Q2 (2) | 0.39 | 2.91 | 0.0 | 29.84 | 0.88 | 0.0 | 74.77 | -6.7 | 0.0 | 2.13 | 25.56 | 0.0 | 135.00 | -4.47 | 0.0 | 72.54 | -6.27 | 0.0 |
| 20Q1 (1) | 0.37 | 0.0 | 0.0 | 29.58 | 0.0 | 0.0 | 80.14 | 0.0 | 0.0 | 1.70 | 0.0 | 0.0 | 141.31 | 0.0 | 0.0 | 77.39 | 0.0 | 0.0 |
