- 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) | 0.15 | 25.77 | 0.82 | 15.49 | 0.63 | 50.0 | -233.36 | 0 | 0.00 | 0 | 834.15 | -56.32 | 764.86 | -55.01 |
| 2023 (9) | 0.12 | 56.27 | 0.71 | -21.11 | 0.42 | 740.0 | -159.71 | 0 | 0.00 | 0 | 1909.84 | -16.1 | 1700.19 | -21.69 |
| 2022 (8) | 0.07 | -45.38 | 0.9 | 157.14 | 0.05 | -73.68 | -479.47 | 0 | 0.00 | 0 | 2276.44 | 160.99 | 2170.97 | 165.35 |
| 2021 (7) | 0.14 | 46.06 | 0.35 | -33.96 | 0.19 | -86.52 | -457.73 | 0 | 0.00 | 0 | 872.23 | -44.35 | 818.16 | -45.65 |
| 2020 (6) | 0.09 | 8.05 | 0.53 | 0.0 | 1.41 | 2250.0 | -356.00 | 0 | 0.00 | 0 | 1567.40 | -34.61 | 1505.45 | -35.61 |
| 2019 (5) | 0.09 | 73.65 | 0.53 | -14.52 | 0.06 | -53.85 | -440.23 | 0 | 0.00 | 0 | 2397.14 | -34.39 | 2338.17 | -34.44 |
| 2018 (4) | 0.05 | 100.4 | 0.62 | -12.68 | 0.13 | 0 | -750.08 | 0 | 0.00 | 0 | 3653.76 | -46.78 | 3566.55 | -47.21 |
| 2017 (3) | 0.03 | -5.3 | 0.71 | -11.25 | 0 | 0 | -1144.97 | 0 | 0.00 | 0 | 6865.72 | 72.47 | 6756.39 | 72.62 |
| 2016 (2) | 0.03 | 51.72 | 0.8 | 0 | 0.92 | 0 | -5199.11 | 0 | 0.00 | 0 | 3980.78 | 114.38 | 3914.01 | 114.67 |
| 2015 (1) | 0.02 | -41.41 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 1856.85 | -12.36 | 1823.31 | -10.34 |
| 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) | 0.15 | 0.2 | 25.77 | 0.82 | -9.89 | 15.49 | -272.82 | -27.75 | -29.14 | 0.04 | 0.0 | 0.0 | 834.15 | -28.68 | -56.32 | 764.86 | -22.43 | -55.01 |
| 24Q3 (19) | 0.15 | 16.93 | 41.31 | 0.91 | 65.45 | 21.33 | -213.55 | 8.78 | -16.28 | 0.04 | 0.0 | 0.0 | 1169.53 | -26.17 | -56.88 | 986.01 | -28.9 | -61.04 |
| 24Q2 (18) | 0.13 | 0.4 | 141.0 | 0.55 | -36.05 | -25.68 | -234.10 | -10.74 | -165.11 | 0.04 | 0.0 | 0.0 | 1583.98 | -16.12 | -52.55 | 1386.88 | -18.87 | -55.84 |
| 24Q1 (17) | 0.13 | 6.91 | 108.49 | 0.86 | 21.13 | 8.86 | -211.40 | -0.07 | 52.41 | 0.04 | 0.0 | 0 | 1888.42 | -1.12 | -48.66 | 1709.42 | 0.54 | -51.41 |
| 23Q4 (16) | 0.12 | 12.58 | 56.27 | 0.71 | -5.33 | -21.11 | -211.26 | -15.03 | 71.52 | 0.04 | 0.0 | 0 | 1909.84 | -29.59 | -16.1 | 1700.19 | -32.83 | -21.69 |
| 23Q3 (15) | 0.10 | 99.43 | 58.45 | 0.75 | 1.35 | -10.71 | -183.65 | -151.08 | 57.03 | 0.04 | 0.0 | 0 | 2712.56 | -18.74 | -13.73 | 2531.06 | -19.41 | -15.99 |
| 23Q2 (14) | 0.05 | -13.14 | -22.78 | 0.74 | -6.33 | -10.84 | 359.52 | 180.93 | 183.4 | 0.04 | 0 | 0 | 3337.97 | -9.25 | 2.5 | 3140.72 | -10.72 | 0.56 |
| 23Q1 (13) | 0.06 | -19.87 | -16.64 | 0.79 | -12.22 | 3.95 | -444.24 | 40.1 | -26.44 | 0.00 | 0 | 0 | 3678.03 | 61.57 | 35.75 | 3517.91 | 62.04 | 34.36 |
| 22Q4 (12) | 0.07 | 14.16 | -45.38 | 0.9 | 7.14 | 157.14 | -741.67 | -73.51 | -32.67 | 0.00 | 0 | 0 | 2276.44 | -27.6 | 160.99 | 2170.97 | -27.94 | 165.35 |
| 22Q3 (11) | 0.07 | -2.81 | -23.87 | 0.84 | 1.2 | 78.72 | -427.44 | 0.85 | -15.63 | 0.00 | 0 | 0 | 3144.37 | -3.44 | 10.6 | 3012.68 | -3.54 | 11.48 |
| 22Q2 (10) | 0.07 | -6.24 | -9.38 | 0.83 | 9.21 | 69.39 | -431.09 | -22.7 | 23.85 | 0.00 | 0 | 0 | 3256.51 | 20.19 | -8.59 | 3123.19 | 19.28 | -8.4 |
| 22Q1 (9) | 0.07 | -47.49 | 2.56 | 0.76 | 117.14 | -10.59 | -351.35 | 37.15 | -8.5 | 0.00 | 0 | 0 | 2709.46 | 210.64 | -3.68 | 2618.34 | 220.03 | -3.25 |
| 21Q4 (8) | 0.14 | 59.1 | 46.06 | 0.35 | -25.53 | -33.96 | -559.05 | -51.24 | -41.94 | 0.00 | 0 | 0 | 872.23 | -69.32 | -44.35 | 818.16 | -69.73 | -45.65 |
| 21Q3 (7) | 0.09 | 15.68 | 7.2 | 0.47 | -4.08 | 2.17 | -369.65 | 34.7 | 9.56 | 0.00 | 0 | 0 | 2843.07 | -20.2 | 30.0 | 2702.54 | -20.73 | 28.23 |
| 21Q2 (6) | 0.07 | 6.12 | 5.67 | 0.49 | -42.35 | 0.0 | -566.07 | -74.81 | -52.79 | 0.00 | 0 | 0 | 3562.71 | 26.66 | 2.41 | 3409.43 | 25.98 | 1.37 |
| 21Q1 (5) | 0.07 | -25.21 | 0.43 | 0.85 | 60.38 | 66.67 | -323.82 | 17.78 | 27.7 | 0.00 | 0 | 0 | 2812.89 | 79.46 | -26.0 | 2706.31 | 79.77 | -26.78 |
| 20Q4 (4) | 0.09 | 16.77 | 0.0 | 0.53 | 15.22 | 0.0 | -393.85 | 3.64 | 0.0 | 0.00 | 0 | 0.0 | 1567.40 | -28.33 | 0.0 | 1505.45 | -28.57 | 0.0 |
| 20Q3 (3) | 0.08 | 14.02 | 0.0 | 0.46 | -6.12 | 0.0 | -408.74 | -10.32 | 0.0 | 0.00 | 0 | 0.0 | 2187.04 | -37.13 | 0.0 | 2107.56 | -37.34 | 0.0 |
| 20Q2 (2) | 0.07 | 0.86 | 0.0 | 0.49 | -3.92 | 0.0 | -370.50 | 17.28 | 0.0 | 0.00 | 0 | 0.0 | 3478.70 | -8.49 | 0.0 | 3363.48 | -9.0 | 0.0 |
| 20Q1 (1) | 0.07 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | -447.90 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 3801.45 | 0.0 | 0.0 | 3696.06 | 0.0 | 0.0 |
