- 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) | 0.70 | -1.83 | 2.26 | -0.88 | 1.17 | 31.46 | 1.02 | 0 | 169.00 | 0 | 361.19 | 719.4 | 348.89 | 772.01 |
| 2023 (9) | 0.71 | 4.64 | 2.28 | -1.72 | 0.89 | 5.95 | -0.11 | 0 | 0.00 | 0 | 44.08 | -86.77 | 40.01 | -86.31 |
| 2022 (8) | 0.68 | -17.59 | 2.32 | -38.95 | 0.84 | -64.85 | -10.15 | 0 | 0.00 | 0 | 333.18 | 219.54 | 292.19 | 208.45 |
| 2021 (7) | 0.83 | 2.83 | 3.8 | 0.0 | 2.39 | -32.68 | -1.05 | 0 | 0.00 | 0 | 104.27 | -68.24 | 94.73 | -68.41 |
| 2020 (6) | 0.81 | 25.58 | 3.8 | 80.95 | 3.55 | 141.5 | -4.59 | 0 | 0.00 | 0 | 328.30 | 629.56 | 299.91 | 725.06 |
| 2019 (5) | 0.64 | 13.48 | 2.1 | 16.67 | 1.47 | 4.26 | -44.52 | 0 | 0.00 | 0 | 45.00 | -78.41 | 36.35 | -73.87 |
| 2018 (4) | 0.57 | 16.32 | 1.8 | -20.35 | 1.41 | 193.75 | -19.09 | 0 | 0.00 | 0 | 208.43 | 74.2 | 139.10 | 58.74 |
| 2017 (3) | 0.49 | -13.29 | 2.26 | -55.07 | 0.48 | -75.13 | -4.97 | 0 | 0.00 | 0 | 119.65 | 4.92 | 87.63 | -1.21 |
| 2016 (2) | 0.56 | 46.77 | 5.03 | 55.25 | 1.93 | 49.61 | -14.12 | 0 | 0.00 | 0 | 114.04 | 22.73 | 88.70 | 36.55 |
| 2015 (1) | 0.38 | 34.85 | 3.24 | 14.08 | 1.29 | -23.21 | -34.18 | 0 | 0.00 | 0 | 92.92 | -38.46 | 64.96 | -44.39 |
| 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) | 0.70 | -0.83 | -1.83 | 2.26 | -0.44 | -0.88 | -1.23 | -154.91 | -156.25 | 56.67 | 0.0 | 1960.61 | 361.19 | 24.83 | 719.4 | 348.89 | 28.38 | 772.01 |
| 24Q3 (19) | 0.71 | 2.02 | -0.14 | 2.27 | -0.44 | -0.87 | 2.24 | 163.46 | 16.06 | 56.67 | 8085.19 | 1960.61 | 289.34 | 409.31 | 471.03 | 271.77 | 390.83 | 520.9 |
| 24Q2 (18) | 0.69 | 2.79 | -3.06 | 2.28 | 0.0 | 28.81 | -3.53 | -153.65 | -48.95 | 0.69 | 0.0 | -91.92 | 56.81 | -4.1 | -57.67 | 55.37 | -0.74 | -52.39 |
| 24Q1 (17) | 0.67 | -5.6 | -3.63 | 2.28 | 0.0 | -1.3 | 6.58 | 1470.83 | 1362.22 | 0.69 | -74.83 | -91.92 | 59.24 | 34.39 | -82.92 | 55.78 | 39.42 | -81.48 |
| 23Q4 (16) | 0.71 | 0.88 | 4.64 | 2.28 | -0.44 | -1.72 | -0.48 | -124.87 | 96.44 | 2.75 | 0.0 | -67.92 | 44.08 | -13.01 | -86.77 | 40.01 | -8.59 | -86.31 |
| 23Q3 (15) | 0.71 | -0.96 | 11.18 | 2.29 | 29.38 | -1.72 | 1.93 | 181.43 | 121.98 | 2.75 | -67.92 | -67.92 | 50.67 | -62.25 | -87.64 | 43.77 | -62.36 | -88.05 |
| 23Q2 (14) | 0.72 | 2.19 | -22.23 | 1.77 | -23.38 | -53.42 | -2.37 | -626.67 | 77.1 | 8.57 | 0.0 | 0.0 | 134.22 | -61.3 | 52.96 | 116.30 | -61.39 | 47.12 |
| 23Q1 (13) | 0.70 | 2.5 | -21.29 | 2.31 | -0.43 | -39.21 | 0.45 | 103.33 | 105.21 | 8.57 | 0.0 | 0.0 | 346.80 | 4.09 | 272.66 | 301.24 | 3.1 | 256.03 |
| 22Q4 (12) | 0.68 | 7.17 | -17.59 | 2.32 | -0.43 | -38.95 | -13.50 | -53.76 | -5725.0 | 8.57 | 0.0 | 0.0 | 333.18 | -18.74 | 219.54 | 292.19 | -20.26 | 208.45 |
| 22Q3 (11) | 0.64 | -30.72 | -23.81 | 2.33 | -38.68 | -38.68 | -8.78 | 15.17 | 13.5 | 8.57 | 0.0 | 0.0 | 410.01 | 367.25 | 337.62 | 366.42 | 363.53 | 334.2 |
| 22Q2 (10) | 0.92 | 3.42 | 18.14 | 3.8 | 0.0 | 0.0 | -10.35 | -19.79 | -755.37 | 8.57 | 0.0 | 0.0 | 87.75 | -5.71 | -83.93 | 79.05 | -6.57 | -83.7 |
| 22Q1 (9) | 0.89 | 7.33 | 15.06 | 3.8 | 0.0 | 0.0 | -8.64 | -3700.0 | -229.15 | 8.57 | 0.0 | 0.0 | 93.06 | -10.75 | -78.72 | 84.61 | -10.68 | -78.76 |
| 21Q4 (8) | 0.83 | -0.92 | 2.83 | 3.8 | 0.0 | 0.0 | 0.24 | 102.36 | -94.68 | 8.57 | 0.0 | -28.57 | 104.27 | 11.29 | -68.24 | 94.73 | 12.25 | -68.41 |
| 21Q3 (7) | 0.84 | 7.43 | 0.5 | 3.8 | 0.0 | 0.0 | -10.15 | -738.84 | -795.21 | 8.57 | 0.0 | 0 | 93.69 | -82.84 | 3.87 | 84.39 | -82.6 | 5.91 |
| 21Q2 (6) | 0.78 | 0.72 | -7.19 | 3.8 | 0.0 | 0.0 | -1.21 | -118.09 | -142.61 | 8.57 | 0.0 | 0 | 546.04 | 24.86 | 538.87 | 485.10 | 21.79 | 558.83 |
| 21Q1 (5) | 0.77 | -4.08 | -6.67 | 3.8 | 0.0 | 18.75 | 6.69 | 48.34 | 119.89 | 8.57 | -28.57 | 0 | 437.32 | 33.21 | 727.79 | 398.30 | 32.81 | 830.17 |
| 20Q4 (4) | 0.81 | -3.16 | 0.0 | 3.8 | 0.0 | 0.0 | 4.51 | 208.9 | 0.0 | 12.00 | 0 | 0.0 | 328.30 | 263.97 | 0.0 | 299.91 | 276.39 | 0.0 |
| 20Q3 (3) | 0.83 | -0.8 | 0.0 | 3.8 | 0.0 | 0.0 | 1.46 | -48.59 | 0.0 | 0.00 | 0 | 0.0 | 90.20 | 5.53 | 0.0 | 79.68 | 8.22 | 0.0 |
| 20Q2 (2) | 0.84 | 1.29 | 0.0 | 3.8 | 18.75 | 0.0 | 2.84 | 108.44 | 0.0 | 0.00 | 0 | 0.0 | 85.47 | 61.78 | 0.0 | 73.63 | 71.95 | 0.0 |
| 20Q1 (1) | 0.83 | 0.0 | 0.0 | 3.2 | 0.0 | 0.0 | -33.64 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 52.83 | 0.0 | 0.0 | 42.82 | 0.0 | 0.0 |
