- 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) | 0.53 | 1.41 | 10.58 | 9.87 | 54.48 | -24.38 | -0.20 | 0 | 4.52 | 0.0 | 199.82 | -14.5 | 128.55 | -22.36 |
| 2023 (9) | 0.52 | -13.47 | 9.63 | -47.2 | 72.04 | -35.1 | -3.35 | 0 | 4.52 | 0.0 | 233.72 | 18.88 | 165.58 | 21.4 |
| 2022 (8) | 0.61 | -9.99 | 18.24 | -14.49 | 111.0 | -20.45 | 8.50 | -69.88 | 4.52 | 76.82 | 196.60 | 25.67 | 136.39 | 17.56 |
| 2021 (7) | 0.67 | 3.67 | 21.33 | 88.26 | 139.54 | 14.69 | 28.22 | -38.8 | 2.56 | 0 | 156.44 | 9.97 | 116.02 | 8.59 |
| 2020 (6) | 0.65 | 10.83 | 11.33 | 36.67 | 121.67 | 32.34 | 46.11 | 182.88 | 0.00 | 0 | 142.26 | -6.86 | 106.84 | -5.65 |
| 2019 (5) | 0.59 | -2.95 | 8.29 | -24.43 | 91.94 | -1.95 | 16.30 | 6.89 | 0.00 | 0 | 152.73 | 2.1 | 113.24 | 8.46 |
| 2018 (4) | 0.60 | 22.89 | 10.97 | 291.79 | 93.77 | 24.55 | 15.25 | -56.9 | 0.00 | 0 | 149.59 | -17.54 | 104.41 | -28.19 |
| 2017 (3) | 0.49 | 3.28 | 2.8 | -56.32 | 75.29 | 45.8 | 35.38 | -17.38 | 0.00 | 0 | 181.40 | -2.2 | 145.39 | -0.81 |
| 2016 (2) | 0.48 | 25.93 | 6.41 | 206.7 | 51.64 | 5.22 | 42.82 | 40.62 | 0.00 | 0 | 185.48 | -18.47 | 146.57 | -24.92 |
| 2015 (1) | 0.38 | -12.07 | 2.09 | -55.05 | 49.08 | 2.19 | 30.45 | 49.93 | 0.00 | 0 | 227.49 | 9.38 | 195.23 | 8.82 |
| 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) | 0.53 | -1.72 | 1.41 | 10.58 | 13.64 | 9.87 | -1.05 | -600.0 | 87.33 | 200.00 | 0.0 | -11.11 | 199.82 | -10.49 | -14.5 | 128.55 | -10.86 | -22.36 |
| 24Q3 (19) | 0.54 | 0.86 | -6.55 | 9.31 | 8.63 | -9.08 | 0.21 | -88.89 | 50.0 | 200.00 | 0.0 | -11.11 | 223.23 | -0.92 | 17.29 | 144.21 | -1.6 | 11.38 |
| 24Q2 (18) | 0.54 | -1.97 | -7.43 | 8.57 | -23.21 | -14.98 | 1.89 | 202.16 | 11.83 | 200.00 | -11.11 | -11.11 | 225.30 | 3.13 | 10.74 | 146.55 | 1.9 | 3.27 |
| 24Q1 (17) | 0.55 | 4.37 | -10.46 | 11.16 | 15.89 | -31.32 | -1.85 | 77.68 | 73.53 | 225.00 | 0.0 | 2538.64 | 218.46 | -6.53 | 16.14 | 143.82 | -13.14 | 19.0 |
| 23Q4 (16) | 0.52 | -9.44 | -13.47 | 9.63 | -5.96 | -47.2 | -8.29 | -6021.43 | -234.27 | 225.00 | 0.0 | 2538.64 | 233.72 | 22.8 | 18.88 | 165.58 | 27.89 | 21.4 |
| 23Q3 (15) | 0.58 | -0.09 | -15.42 | 10.24 | 1.59 | -62.07 | 0.14 | -91.72 | -99.27 | 225.00 | 0.0 | 2538.64 | 190.33 | -6.45 | 14.95 | 129.47 | -8.77 | 11.26 |
| 23Q2 (14) | 0.58 | -5.19 | -12.9 | 10.08 | -37.97 | -43.84 | 1.69 | 124.18 | -86.66 | 225.00 | 2538.64 | 989.47 | 203.45 | 8.16 | 18.91 | 141.91 | 17.42 | 29.41 |
| 23Q1 (13) | 0.61 | 0.86 | -9.54 | 16.25 | -10.91 | 1.75 | -6.99 | -181.85 | -128.05 | 8.53 | 0.0 | -29.99 | 188.10 | -4.32 | 12.72 | 120.86 | -11.39 | 3.97 |
| 22Q4 (12) | 0.61 | -11.47 | -9.99 | 18.24 | -32.44 | -14.49 | -2.48 | -112.9 | -113.2 | 8.53 | 0.0 | -34.41 | 196.60 | 18.74 | 25.67 | 136.39 | 17.2 | 17.56 |
| 22Q3 (11) | 0.68 | 2.89 | 0.13 | 27.0 | 50.42 | 33.27 | 19.23 | 51.78 | -35.23 | 8.53 | -58.71 | 96.12 | 165.57 | -3.23 | 15.43 | 116.37 | 6.12 | 19.28 |
| 22Q2 (10) | 0.66 | -1.53 | -3.75 | 17.95 | 12.4 | 23.54 | 12.67 | -49.16 | -47.3 | 20.65 | 69.57 | 0 | 171.10 | 2.53 | 27.56 | 109.66 | -5.66 | 17.23 |
| 22Q1 (9) | 0.68 | 0.36 | -1.67 | 15.97 | -25.13 | 17.25 | 24.92 | 32.62 | -46.71 | 12.18 | -6.31 | 0 | 166.88 | 6.67 | 23.8 | 116.24 | 0.19 | 22.09 |
| 21Q4 (8) | 0.67 | -1.52 | 3.67 | 21.33 | 5.28 | 88.26 | 18.79 | -36.71 | -65.85 | 13.00 | 199.0 | 0 | 156.44 | 9.06 | 9.97 | 116.02 | 18.92 | 8.59 |
| 21Q3 (7) | 0.68 | -1.1 | 4.07 | 20.26 | 39.44 | 89.35 | 29.69 | 23.5 | -61.35 | 4.35 | 0 | 0 | 143.44 | 6.94 | 2.3 | 97.56 | 4.3 | -7.04 |
| 21Q2 (6) | 0.69 | 0.6 | 5.37 | 14.53 | 6.68 | 49.33 | 24.04 | -48.59 | -47.89 | 0.00 | 0 | 0 | 134.13 | -0.5 | -3.6 | 93.54 | -1.75 | -11.55 |
| 21Q1 (5) | 0.69 | 5.81 | 18.46 | 13.62 | 20.21 | 97.39 | 46.76 | -15.01 | 431.36 | 0.00 | 0 | 0 | 134.80 | -5.24 | -12.18 | 95.21 | -10.89 | -11.83 |
| 20Q4 (4) | 0.65 | -1.14 | 0.0 | 11.33 | 5.89 | 0.0 | 55.02 | -28.38 | 0.0 | 0.00 | 0 | 0.0 | 142.26 | 1.45 | 0.0 | 106.84 | 1.8 | 0.0 |
| 20Q3 (3) | 0.66 | 0.14 | 0.0 | 10.7 | 9.97 | 0.0 | 76.82 | 66.53 | 0.0 | 0.00 | 0 | 0.0 | 140.22 | 0.78 | 0.0 | 104.95 | -0.77 | 0.0 |
| 20Q2 (2) | 0.66 | 13.09 | 0.0 | 9.73 | 41.01 | 0.0 | 46.13 | 424.2 | 0.0 | 0.00 | 0 | 0.0 | 139.14 | -9.35 | 0.0 | 105.76 | -2.06 | 0.0 |
| 20Q1 (1) | 0.58 | 0.0 | 0.0 | 6.9 | 0.0 | 0.0 | 8.80 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 153.49 | 0.0 | 0.0 | 107.98 | 0.0 | 0.0 |
