- 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) | 0.69 | 6.04 | 578.14 | 64.94 | 983.97 | 8.66 | 5.09 | -16.01 | 24.40 | 100.04 | 189.76 | 15.11 | 104.66 | 17.44 |
| 2023 (9) | 0.65 | 3.28 | 350.52 | 27.76 | 905.51 | -3.77 | 6.06 | -33.11 | 12.20 | 20.58 | 164.85 | -1.89 | 89.12 | -3.06 |
| 2022 (8) | 0.63 | 3.63 | 274.36 | 58.58 | 941.03 | 8.41 | 9.06 | 23.94 | 10.12 | -16.63 | 168.03 | 0.09 | 91.93 | -1.9 |
| 2021 (7) | 0.61 | -3.99 | 173.01 | -1.44 | 868.01 | -3.07 | 7.31 | -12.98 | 12.13 | 93.69 | 167.88 | 3.08 | 93.71 | -18.06 |
| 2020 (6) | 0.63 | 3.19 | 175.54 | 14.57 | 895.52 | -8.45 | 8.40 | 7.55 | 6.26 | 3.41 | 162.87 | 14.3 | 114.36 | 22.88 |
| 2019 (5) | 0.61 | 1.22 | 153.22 | -8.85 | 978.2 | 11.27 | 7.81 | 93.32 | 6.06 | -73.71 | 142.49 | 2.81 | 93.07 | 14.86 |
| 2018 (4) | 0.61 | -2.85 | 168.1 | 19.85 | 879.11 | -6.1 | 4.04 | -30.94 | 23.04 | 194.83 | 138.60 | 7.69 | 81.03 | -0.45 |
| 2017 (3) | 0.63 | 3.91 | 140.26 | -11.84 | 936.24 | 3.45 | 5.85 | 26.35 | 7.82 | -11.32 | 128.70 | 15.73 | 81.40 | 7.26 |
| 2016 (2) | 0.60 | -1.73 | 159.1 | -13.83 | 905.0 | -16.38 | 4.63 | -54.79 | 8.81 | 102.25 | 111.21 | 1.35 | 75.89 | 5.61 |
| 2015 (1) | 0.61 | 9.13 | 184.64 | 15.27 | 1082.33 | 18.85 | 10.24 | -2.48 | 4.36 | 0 | 109.73 | -8.72 | 71.86 | -20.47 |
| 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) | 0.69 | 0.17 | 6.04 | 578.14 | 4.71 | 64.94 | 4.11 | -41.7 | -42.92 | 118.29 | 110.87 | 150.26 | 189.76 | 2.38 | 15.11 | 104.66 | -4.5 | 17.44 |
| 24Q3 (19) | 0.69 | 3.51 | 7.34 | 552.14 | 34.55 | 62.43 | 7.05 | 61.7 | -36.66 | 56.10 | -34.9 | 206.77 | 185.34 | 17.52 | 18.16 | 109.59 | 42.45 | 36.12 |
| 24Q2 (18) | 0.67 | 3.48 | 8.04 | 410.37 | 8.65 | 40.68 | 4.36 | -15.5 | -46.24 | 86.18 | 94.91 | 348.47 | 157.71 | -2.74 | 0.77 | 76.93 | -4.78 | 3.85 |
| 24Q1 (17) | 0.64 | -1.17 | 6.22 | 377.71 | 7.76 | 46.66 | 5.16 | -28.33 | 301.56 | 44.21 | -6.46 | -20.51 | 162.16 | -1.63 | -4.56 | 80.79 | -9.35 | -3.25 |
| 23Q4 (16) | 0.65 | 1.4 | 3.28 | 350.52 | 3.12 | 27.76 | 7.20 | -35.31 | 0.28 | 47.27 | 158.48 | -15.02 | 164.85 | 5.1 | -1.89 | 89.12 | 10.69 | -3.06 |
| 23Q3 (15) | 0.64 | 4.18 | 1.69 | 339.93 | 16.53 | 26.56 | 11.13 | 37.24 | -17.13 | 18.29 | -4.84 | -9.81 | 156.85 | 0.22 | -8.29 | 80.51 | 8.68 | -13.34 |
| 23Q2 (14) | 0.62 | 1.73 | -1.45 | 291.71 | 13.27 | 17.66 | 8.11 | 416.8 | -32.53 | 19.22 | -65.45 | -29.24 | 156.51 | -7.89 | -7.31 | 74.08 | -11.28 | -11.13 |
| 23Q1 (13) | 0.61 | -3.9 | -1.77 | 257.54 | -6.13 | 14.82 | -2.56 | -135.65 | -173.99 | 55.62 | 0.0 | -92.72 | 169.91 | 1.12 | 3.26 | 83.50 | -9.17 | 3.78 |
| 22Q4 (12) | 0.63 | -0.16 | 3.63 | 274.36 | 2.15 | 58.58 | 7.18 | -46.54 | -14.22 | 55.62 | 174.31 | -0.96 | 168.03 | -1.75 | 0.09 | 91.93 | -1.04 | -1.9 |
| 22Q3 (11) | 0.63 | 0.96 | 0.94 | 268.59 | 8.34 | 30.94 | 13.43 | 11.73 | 44.88 | 20.28 | -25.34 | -26.96 | 171.03 | 1.29 | 8.34 | 92.90 | 11.44 | 5.75 |
| 22Q2 (10) | 0.63 | 1.41 | 4.98 | 247.92 | 10.53 | 47.99 | 12.02 | 247.4 | 91.4 | 27.16 | -96.44 | -14.32 | 168.86 | 2.62 | 2.83 | 83.36 | 3.6 | -15.41 |
| 22Q1 (9) | 0.62 | 1.38 | -1.53 | 224.3 | 29.65 | 32.72 | 3.46 | -58.66 | -35.93 | 763.80 | 1260.02 | 51.68 | 164.55 | -1.98 | -1.1 | 80.46 | -14.14 | -22.48 |
| 21Q4 (8) | 0.61 | -2.75 | -3.99 | 173.01 | -15.66 | -1.44 | 8.37 | -9.71 | 10.28 | 56.16 | 102.3 | 119.67 | 167.88 | 6.34 | 3.08 | 93.71 | 6.67 | -18.06 |
| 21Q3 (7) | 0.63 | 5.0 | -4.96 | 205.13 | 22.45 | -0.8 | 9.27 | 47.61 | -38.49 | 27.76 | -12.41 | 120.35 | 157.87 | -3.86 | 2.06 | 87.85 | -10.86 | -5.9 |
| 21Q2 (6) | 0.60 | -4.88 | -3.9 | 167.52 | -0.88 | 1.03 | 6.28 | 16.3 | -32.62 | 31.70 | -93.71 | 4.41 | 164.21 | -1.3 | 14.36 | 98.55 | -5.05 | 6.68 |
| 21Q1 (5) | 0.63 | -1.15 | 4.41 | 169.0 | -3.73 | -7.09 | 5.40 | -28.85 | 493.41 | 503.56 | 1869.62 | -21.35 | 166.38 | 2.16 | 5.34 | 103.79 | -9.24 | 4.0 |
| 20Q4 (4) | 0.63 | -3.73 | 0.0 | 175.54 | -15.11 | 0.0 | 7.59 | -49.64 | 0.0 | 25.57 | 102.94 | 0.0 | 162.87 | 5.29 | 0.0 | 114.36 | 22.49 | 0.0 |
| 20Q3 (3) | 0.66 | 6.17 | 0.0 | 206.78 | 24.7 | 0.0 | 15.07 | 61.7 | 0.0 | 12.60 | -58.5 | 0.0 | 154.68 | 7.72 | 0.0 | 93.36 | 1.06 | 0.0 |
| 20Q2 (2) | 0.62 | 3.35 | 0.0 | 165.82 | -8.84 | 0.0 | 9.32 | 924.18 | 0.0 | 30.36 | -95.26 | 0.0 | 143.59 | -9.09 | 0.0 | 92.38 | -7.43 | 0.0 |
| 20Q1 (1) | 0.60 | 0.0 | 0.0 | 181.89 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | 640.29 | 0.0 | 0.0 | 157.94 | 0.0 | 0.0 | 99.80 | 0.0 | 0.0 |
