- 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) | 0.42 | -7.5 | 28.81 | -11.71 | 134.85 | 13.47 | 8.43 | 0 | 2.08 | 236.94 | 295.18 | 34.64 | 119.38 | 22.35 |
| 2023 (9) | 0.45 | 7.52 | 32.63 | -14.54 | 118.84 | -26.68 | -13.85 | 0 | 0.62 | 0.0 | 219.23 | 9.12 | 97.57 | 21.49 |
| 2022 (8) | 0.42 | 12.23 | 38.18 | 124.59 | 162.08 | -32.03 | 39.93 | -86.41 | 0.62 | 0 | 200.90 | -15.77 | 80.31 | -51.51 |
| 2021 (7) | 0.37 | -0.08 | 17.0 | 14.09 | 238.45 | 56.19 | 293.72 | 167.6 | 0.00 | 0 | 238.52 | -4.12 | 165.61 | 35.1 |
| 2020 (6) | 0.37 | 25.07 | 14.9 | 443.8 | 152.67 | 27.41 | 109.76 | 65.85 | 0.00 | 0 | 248.77 | -20.74 | 122.58 | -17.39 |
| 2019 (5) | 0.30 | 1.25 | 2.74 | -41.7 | 119.83 | 3.7 | 66.18 | -62.09 | 0.00 | 0 | 313.85 | 2.67 | 148.39 | 33.22 |
| 2018 (4) | 0.30 | 16.31 | 4.7 | 0 | 115.55 | 10.5 | 174.57 | -75.23 | 0.00 | 0 | 305.69 | -13.24 | 111.39 | -43.61 |
| 2017 (3) | 0.25 | 0.51 | 0 | 0 | 104.57 | 12.43 | 704.78 | 41.17 | 0.00 | 0 | 352.33 | 3.71 | 197.54 | 5.91 |
| 2016 (2) | 0.25 | 11.65 | 0 | 0 | 93.01 | 0.38 | 499.25 | 100.6 | 0.00 | 0 | 339.72 | -6.94 | 186.51 | 12.7 |
| 2015 (1) | 0.23 | -39.51 | 0 | 0 | 92.66 | -5.39 | 248.88 | -79.29 | 0.00 | 0 | 365.05 | 52.45 | 165.49 | 11.67 |
| 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) | 0.42 | -6.09 | -7.5 | 28.81 | -1.44 | -11.71 | 6.64 | -57.11 | 125.69 | 9.63 | 105.93 | 0 | 295.18 | 17.46 | 34.64 | 119.38 | 15.89 | 22.35 |
| 24Q3 (19) | 0.45 | 1.02 | -6.32 | 29.23 | 19.16 | -35.23 | 15.48 | -3.55 | 365.07 | 4.68 | 78.97 | 0 | 251.30 | 5.51 | 34.39 | 103.01 | -2.47 | 31.63 |
| 24Q2 (18) | 0.44 | -2.57 | -6.08 | 24.53 | -7.54 | -39.92 | 16.05 | 914.72 | 489.56 | 2.61 | 0 | 0 | 238.18 | 8.38 | 26.61 | 105.62 | 6.78 | 37.04 |
| 24Q1 (17) | 0.45 | 0.07 | 3.76 | 26.53 | -18.69 | -36.58 | -1.97 | 92.38 | 89.5 | 0.00 | 0 | 0 | 219.77 | 0.25 | 8.29 | 98.91 | 1.37 | 34.15 |
| 23Q4 (16) | 0.45 | -4.88 | 7.52 | 32.63 | -27.7 | -14.54 | -25.85 | -342.64 | 65.77 | 0.00 | 0 | 0 | 219.23 | 17.24 | 9.12 | 97.57 | 24.67 | 21.49 |
| 23Q3 (15) | 0.47 | 1.28 | 17.78 | 45.13 | 10.53 | 64.11 | -5.84 | -41.75 | -128.87 | 0.00 | 0 | 0 | 187.00 | -0.6 | -8.69 | 78.26 | 1.54 | -12.84 |
| 23Q2 (14) | 0.47 | 7.64 | 0.11 | 40.83 | -2.39 | 85.59 | -4.12 | 78.05 | -101.94 | 0.00 | 0 | 0 | 188.12 | -7.31 | 4.81 | 77.07 | 4.53 | -27.7 |
| 23Q1 (13) | 0.44 | 3.69 | 18.75 | 41.83 | 9.56 | 205.33 | -18.77 | 75.14 | -106.55 | 0.00 | 0 | 0 | 202.95 | 1.02 | -13.7 | 73.73 | -8.19 | -50.69 |
| 22Q4 (12) | 0.42 | 4.19 | 12.23 | 38.18 | 38.84 | 124.59 | -75.51 | -473.26 | -128.39 | 0.00 | 0 | 0 | 200.90 | -1.9 | -15.77 | 80.31 | -10.56 | -51.51 |
| 22Q3 (11) | 0.40 | -13.92 | 5.08 | 27.5 | 25.0 | 41.03 | 20.23 | -90.47 | -95.48 | 0.00 | 0 | 0 | 204.80 | 14.1 | -15.47 | 89.79 | -15.77 | -46.64 |
| 22Q2 (10) | 0.47 | 27.69 | 26.45 | 22.0 | 60.58 | 30.18 | 212.37 | -25.95 | -30.52 | 0.00 | 0 | 0 | 179.49 | -23.68 | -28.29 | 106.60 | -28.7 | -33.93 |
| 22Q1 (9) | 0.37 | -2.0 | -3.85 | 13.7 | -19.41 | -20.35 | 286.78 | 7.83 | 88.62 | 0.00 | 0 | 0 | 235.18 | -1.4 | -3.35 | 149.51 | -9.72 | 8.04 |
| 21Q4 (8) | 0.37 | -2.45 | -0.08 | 17.0 | -12.82 | 14.09 | 265.95 | -40.56 | 277.93 | 0.00 | 0 | 0 | 238.52 | -1.55 | -4.12 | 165.61 | -1.58 | 35.1 |
| 21Q3 (7) | 0.38 | 3.59 | 4.81 | 19.5 | 15.38 | 63.32 | 447.46 | 46.39 | 400.01 | 0.00 | 0 | 0 | 242.27 | -3.21 | -5.22 | 168.27 | 4.29 | 66.95 |
| 21Q2 (6) | 0.37 | -2.91 | 1.79 | 16.9 | -1.74 | 154.52 | 305.67 | 101.05 | 93.74 | 0.00 | 0 | 0 | 250.30 | 2.87 | -2.69 | 161.35 | 16.6 | 62.88 |
| 21Q1 (5) | 0.38 | 1.84 | 13.98 | 17.2 | 15.44 | 278.85 | 152.04 | 116.06 | -10.17 | 0.00 | 0 | 0 | 243.32 | -2.19 | -13.29 | 138.38 | 12.89 | 12.8 |
| 20Q4 (4) | 0.37 | 2.32 | 0.0 | 14.9 | 24.79 | 0.0 | 70.37 | -21.37 | 0.0 | 0.00 | 0 | 0.0 | 248.77 | -2.68 | 0.0 | 122.58 | 21.62 | 0.0 |
| 20Q3 (3) | 0.37 | 0.6 | 0.0 | 11.94 | 79.82 | 0.0 | 89.49 | -43.28 | 0.0 | 0.00 | 0 | 0.0 | 255.62 | -0.62 | 0.0 | 100.79 | 1.75 | 0.0 |
| 20Q2 (2) | 0.36 | 8.72 | 0.0 | 6.64 | 46.26 | 0.0 | 157.77 | -6.79 | 0.0 | 0.00 | 0 | 0.0 | 257.22 | -8.34 | 0.0 | 99.06 | -19.25 | 0.0 |
| 20Q1 (1) | 0.33 | 0.0 | 0.0 | 4.54 | 0.0 | 0.0 | 169.26 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 280.61 | 0.0 | 0.0 | 122.68 | 0.0 | 0.0 |
