- 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) | 0.31 | 7.54 | 23.56 | 14.81 | 14.41 | 8.92 | 9.35 | 7.97 | 1.22 | 746.61 | 47.25 | 16.98 | 34.43 | 19.34 |
| 2023 (9) | 0.28 | -13.66 | 20.52 | -13.16 | 13.23 | -27.67 | 8.66 | -34.24 | 0.14 | -81.84 | 40.39 | -1.37 | 28.85 | -4.18 |
| 2022 (8) | 0.33 | -2.11 | 23.63 | -10.22 | 18.29 | 5.84 | 13.17 | 10.49 | 0.79 | -58.32 | 40.95 | -13.0 | 30.11 | -14.97 |
| 2021 (7) | 0.34 | -3.44 | 26.32 | -4.29 | 17.28 | 18.52 | 11.92 | 47.52 | 1.90 | -40.31 | 47.07 | -4.37 | 35.41 | -16.45 |
| 2020 (6) | 0.35 | -11.21 | 27.5 | 6.42 | 14.58 | -14.79 | 8.08 | -11.5 | 3.19 | 2.21 | 49.22 | 8.1 | 42.38 | 22.45 |
| 2019 (5) | 0.39 | 6.3 | 25.84 | 6.25 | 17.11 | -7.86 | 9.13 | 17.35 | 3.12 | 59.92 | 45.53 | 35.75 | 34.61 | 47.21 |
| 2018 (4) | 0.37 | -6.94 | 24.32 | -2.17 | 18.57 | 22.74 | 7.78 | 38.19 | 1.95 | -53.07 | 33.54 | -5.39 | 23.51 | -7.33 |
| 2017 (3) | 0.40 | -6.78 | 24.86 | 3.76 | 15.13 | -9.13 | 5.63 | -22.98 | 4.16 | 71.8 | 35.45 | -5.42 | 25.37 | -7.71 |
| 2016 (2) | 0.43 | -3.46 | 23.96 | -1.4 | 16.65 | -23.31 | 7.31 | 21.63 | 2.42 | -32.48 | 37.48 | 13.99 | 27.49 | 22.02 |
| 2015 (1) | 0.44 | 4.59 | 24.3 | 0.75 | 21.71 | -74.6 | 6.01 | -45.66 | 3.58 | 0 | 32.88 | 41.72 | 22.53 | 47.45 |
| 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) | 0.31 | 5.44 | 7.54 | 23.56 | 4.62 | 14.81 | 9.95 | 26.11 | 23.91 | 4.31 | 56.07 | 590.37 | 47.25 | 17.65 | 16.98 | 34.43 | 25.98 | 19.34 |
| 24Q3 (19) | 0.29 | -2.84 | 0.97 | 22.52 | 5.28 | 9.59 | 7.89 | -27.88 | -34.09 | 2.76 | 624.09 | 541.41 | 40.16 | -11.27 | 2.71 | 27.33 | -20.23 | -13.62 |
| 24Q2 (18) | 0.30 | 6.82 | -6.53 | 21.39 | -0.47 | -10.84 | 10.94 | 26.91 | 16.76 | 0.38 | -39.67 | -85.43 | 45.26 | 23.9 | 15.28 | 34.26 | 19.62 | 3.1 |
| 24Q1 (17) | 0.28 | -1.72 | -12.99 | 21.49 | 4.73 | -15.33 | 8.62 | 7.35 | 64.19 | 0.63 | 1.27 | -90.28 | 36.53 | -9.56 | -2.51 | 28.64 | -0.73 | -10.22 |
| 23Q4 (16) | 0.28 | -1.01 | -13.66 | 20.52 | -0.15 | -13.16 | 8.03 | -32.92 | -22.71 | 0.62 | 45.0 | -81.97 | 40.39 | 3.3 | -1.37 | 28.85 | -8.82 | -4.18 |
| 23Q3 (15) | 0.29 | -10.06 | -11.74 | 20.55 | -14.34 | -10.81 | 11.97 | 27.75 | -8.28 | 0.43 | -83.56 | -90.13 | 39.10 | -0.41 | -11.12 | 31.64 | -4.78 | -8.08 |
| 23Q2 (14) | 0.32 | -0.56 | -9.14 | 23.99 | -5.48 | -4.8 | 9.37 | 78.48 | -47.68 | 2.62 | -59.73 | -39.47 | 39.26 | 4.78 | -18.93 | 33.23 | 4.17 | -17.69 |
| 23Q1 (13) | 0.32 | -2.48 | -3.88 | 25.38 | 7.41 | -2.65 | 5.25 | -49.47 | -55.4 | 6.51 | 87.76 | -17.2 | 37.47 | -8.5 | -17.56 | 31.90 | 5.94 | -8.23 |
| 22Q4 (12) | 0.33 | 1.2 | -2.11 | 23.63 | 2.56 | -10.22 | 10.39 | -20.38 | -24.44 | 3.47 | -20.57 | -46.9 | 40.95 | -6.91 | -13.0 | 30.11 | -12.52 | -14.97 |
| 22Q3 (11) | 0.33 | -7.41 | -2.89 | 23.04 | -8.57 | -7.69 | 13.05 | -27.14 | -7.97 | 4.37 | 0.8 | -33.4 | 43.99 | -9.17 | -9.28 | 34.42 | -14.74 | -3.29 |
| 22Q2 (10) | 0.35 | 5.2 | 6.98 | 25.2 | -3.34 | -1.79 | 17.91 | 52.17 | 117.88 | 4.33 | -44.92 | -65.02 | 48.43 | 6.56 | 5.81 | 40.37 | 16.14 | 10.0 |
| 22Q1 (9) | 0.33 | -0.68 | -3.57 | 26.07 | -0.95 | 1.24 | 11.77 | -14.4 | 1.2 | 7.86 | 20.41 | -12.87 | 45.45 | -3.44 | -2.32 | 34.76 | -1.84 | -7.21 |
| 21Q4 (8) | 0.34 | 0.39 | -3.44 | 26.32 | 5.45 | -4.29 | 13.75 | -3.03 | 44.89 | 6.53 | -0.37 | -44.69 | 47.07 | -2.93 | -4.37 | 35.41 | -0.51 | -16.45 |
| 21Q3 (7) | 0.34 | 2.0 | -14.98 | 24.96 | -2.73 | -6.69 | 14.18 | 72.51 | 13.9 | 6.55 | -47.05 | -19.66 | 48.49 | 5.94 | 1.17 | 35.59 | -3.02 | -7.29 |
| 21Q2 (6) | 0.33 | -5.18 | -19.41 | 25.66 | -0.35 | -0.93 | 8.22 | -29.32 | 43.71 | 12.38 | 37.19 | -32.91 | 45.77 | -1.63 | 6.07 | 36.70 | -2.03 | 2.89 |
| 21Q1 (5) | 0.35 | -0.54 | -18.84 | 25.75 | -6.36 | -2.13 | 11.63 | 22.55 | 113.0 | 9.02 | -23.57 | -49.93 | 46.53 | -5.47 | 16.88 | 37.46 | -11.61 | 19.41 |
| 20Q4 (4) | 0.35 | -11.62 | 0.0 | 27.5 | 2.8 | 0.0 | 9.49 | -23.78 | 0.0 | 11.81 | 44.72 | 0.0 | 49.22 | 2.69 | 0.0 | 42.38 | 10.39 | 0.0 |
| 20Q3 (3) | 0.40 | -3.3 | 0.0 | 26.75 | 3.28 | 0.0 | 12.45 | 117.66 | 0.0 | 8.16 | -55.79 | 0.0 | 47.93 | 11.08 | 0.0 | 38.39 | 7.63 | 0.0 |
| 20Q2 (2) | 0.41 | -4.51 | 0.0 | 25.9 | -1.56 | 0.0 | 5.72 | 4.76 | 0.0 | 18.45 | 2.38 | 0.0 | 43.15 | 8.39 | 0.0 | 35.67 | 13.71 | 0.0 |
| 20Q1 (1) | 0.43 | 0.0 | 0.0 | 26.31 | 0.0 | 0.0 | 5.46 | 0.0 | 0.0 | 18.02 | 0.0 | 0.0 | 39.81 | 0.0 | 0.0 | 31.37 | 0.0 | 0.0 |
