- 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) | 0.44 | -20.75 | 62.93 | -22.31 | 74.74 | -3.92 | 7.01 | 30.78 | 5.64 | -41.78 | 273.06 | 17.11 | 95.29 | 51.64 |
| 2023 (9) | 0.55 | -5.23 | 81.0 | -4.09 | 77.79 | 21.51 | 5.36 | -31.28 | 9.69 | -15.87 | 233.16 | -4.08 | 62.84 | 11.3 |
| 2022 (8) | 0.59 | 3.9 | 84.45 | 7.83 | 64.02 | -14.5 | 7.80 | 21.87 | 11.52 | -40.91 | 243.09 | -15.38 | 56.46 | -38.37 |
| 2021 (7) | 0.56 | -1.09 | 78.32 | -5.32 | 74.88 | 37.6 | 6.40 | 64.1 | 19.50 | -29.64 | 287.26 | 34.86 | 91.61 | 50.25 |
| 2020 (6) | 0.57 | 1.01 | 82.72 | -0.41 | 54.42 | -7.64 | 3.90 | -58.06 | 27.72 | 162.9 | 213.00 | -9.28 | 60.97 | -4.48 |
| 2019 (5) | 0.56 | -0.6 | 83.06 | 2.33 | 58.92 | -10.55 | 9.30 | -53.59 | 10.54 | 77.28 | 234.78 | -22.22 | 63.83 | -45.21 |
| 2018 (4) | 0.57 | -0.63 | 81.17 | 3.94 | 65.87 | -10.88 | 20.04 | 1.52 | 5.95 | 5.83 | 301.87 | 17.19 | 116.49 | -8.09 |
| 2017 (3) | 0.57 | 6.12 | 78.09 | 29.7 | 73.91 | -4.06 | 19.74 | -47.54 | 5.62 | 71.61 | 257.58 | -6.29 | 126.74 | -6.5 |
| 2016 (2) | 0.54 | 0 | 60.21 | 0 | 77.04 | 0 | 37.63 | 0 | 3.27 | 0 | 274.88 | 0 | 135.55 | 0 |
| 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) | 0.44 | 2.09 | -20.75 | 62.93 | 7.06 | -22.31 | 7.41 | 46.44 | 21.67 | 27.85 | 15.56 | -26.29 | 273.06 | -13.33 | 17.11 | 95.29 | -5.6 | 51.64 |
| 24Q3 (19) | 0.43 | -4.27 | -23.72 | 58.78 | -1.34 | -29.51 | 5.06 | -23.8 | 5.86 | 24.10 | -19.39 | -37.06 | 315.05 | 1.28 | 46.05 | 100.94 | -6.55 | 107.78 |
| 24Q2 (18) | 0.45 | -19.26 | -22.94 | 59.58 | -22.39 | -28.63 | 6.64 | -36.76 | 25.05 | 29.90 | 24.76 | -11.24 | 311.08 | 29.62 | 60.05 | 108.02 | 40.67 | 128.76 |
| 24Q1 (17) | 0.56 | 0.43 | -4.98 | 76.77 | -5.22 | -12.42 | 10.50 | 72.41 | 93.01 | 23.96 | -36.57 | -51.29 | 239.99 | 2.93 | 7.56 | 76.79 | 22.2 | 38.99 |
| 23Q4 (16) | 0.55 | -1.74 | -5.23 | 81.0 | -2.87 | -4.09 | 6.09 | 27.41 | 165.94 | 37.78 | -1.33 | -81.44 | 233.16 | 8.08 | -4.08 | 62.84 | 29.35 | 11.3 |
| 23Q3 (15) | 0.56 | -3.29 | -0.02 | 83.39 | -0.11 | 3.18 | 4.78 | -9.98 | -55.2 | 38.29 | 13.68 | 17.94 | 215.72 | 10.98 | -32.37 | 48.58 | 2.88 | -39.69 |
| 23Q2 (14) | 0.58 | -0.44 | 1.88 | 83.48 | -4.77 | 3.7 | 5.31 | -2.39 | -47.32 | 33.68 | -31.54 | 66.83 | 194.37 | -12.89 | -31.43 | 47.22 | -14.53 | -47.05 |
| 23Q1 (13) | 0.59 | 0.17 | 0 | 87.66 | 3.8 | 0 | 5.44 | 137.55 | 0 | 49.20 | -75.83 | 0 | 223.12 | -8.22 | 0 | 55.25 | -2.14 | 0 |
| 22Q4 (12) | 0.59 | 3.67 | 0 | 84.45 | 4.49 | 0 | 2.29 | -78.54 | 0 | 203.58 | 527.02 | 0 | 243.09 | -23.79 | 0 | 56.46 | -29.91 | 0 |
| 22Q3 (11) | 0.56 | -1.45 | 0 | 80.82 | 0.4 | 0 | 10.67 | 5.85 | 0 | 32.47 | 60.81 | 0 | 318.96 | 12.52 | 0 | 80.55 | -9.68 | 0 |
| 22Q2 (10) | 0.57 | 0 | 0 | 80.5 | 0 | 0 | 10.08 | 0 | 0 | 20.19 | 0 | 0 | 283.46 | 0 | 0 | 89.18 | 0 | 0 |
