- 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) | 0.22 | -0.13 | 10.44 | -3.06 | 46.41 | -3.45 | 94.76 | -15.51 | 0.18 | -24.12 | 307.22 | -0.51 | 253.21 | 0.27 |
| 2023 (9) | 0.22 | -1.33 | 10.77 | 76.27 | 48.07 | -50.07 | 112.15 | -64.3 | 0.24 | 191.96 | 308.78 | -2.67 | 252.52 | 1.67 |
| 2022 (8) | 0.23 | -17.89 | 6.11 | -51.35 | 96.27 | 48.27 | 314.18 | 1.27 | 0.08 | -47.81 | 317.25 | 32.89 | 248.36 | 40.48 |
| 2021 (7) | 0.27 | -1.26 | 12.56 | 151.7 | 64.93 | 9.98 | 310.25 | 52.82 | 0.16 | -30.38 | 238.73 | -17.21 | 176.79 | -8.92 |
| 2020 (6) | 0.28 | -34.41 | 4.99 | -41.71 | 59.04 | 42.68 | 203.02 | 450.04 | 0.23 | -60.27 | 288.36 | -0.35 | 194.11 | -11.27 |
| 2019 (5) | 0.42 | -9.08 | 8.56 | -62.83 | 41.38 | -4.81 | 36.91 | -16.38 | 0.57 | -46.37 | 289.36 | 81.77 | 218.77 | 97.3 |
| 2018 (4) | 0.47 | -2.06 | 23.03 | 10.19 | 43.47 | 29.96 | 44.14 | 39.82 | 1.06 | 1.61 | 159.19 | 9.87 | 110.88 | 5.54 |
| 2017 (3) | 0.48 | 21.07 | 20.9 | 234.94 | 33.45 | 6.26 | 31.57 | -58.72 | 1.04 | 0 | 144.89 | -35.97 | 105.06 | -36.13 |
| 2016 (2) | 0.39 | 19.71 | 6.24 | 191.59 | 31.48 | 19.38 | 76.47 | 21.04 | 0.00 | 0 | 226.28 | -31.37 | 164.50 | -32.66 |
| 2015 (1) | 0.33 | -11.58 | 2.14 | -77.43 | 26.37 | 4.6 | 63.18 | -32.6 | 0.00 | 0 | 329.73 | 90.63 | 244.27 | 74.04 |
| 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) | 0.22 | -19.27 | -0.13 | 10.44 | 9.66 | -3.06 | 98.08 | 101.15 | 224.55 | 0.54 | -75.42 | -73.7 | 307.22 | 23.73 | -0.51 | 253.21 | 22.45 | 0.27 |
| 24Q3 (19) | 0.28 | 1.66 | 2.88 | 9.52 | 44.02 | -12.34 | 48.76 | -56.46 | -77.63 | 2.21 | 160.02 | 186.79 | 248.29 | -1.53 | -3.85 | 206.79 | -1.17 | -1.65 |
| 24Q2 (18) | 0.27 | 43.58 | -16.33 | 6.61 | -1.2 | 11.28 | 111.99 | -1.15 | 1.57 | 0.85 | 45.64 | -43.28 | 252.16 | -32.99 | 18.39 | 209.24 | -32.19 | 18.29 |
| 24Q1 (17) | 0.19 | -15.25 | -46.85 | 6.69 | -37.88 | 11.13 | 113.29 | 274.88 | -42.09 | 0.58 | -71.75 | -13.57 | 376.32 | 21.87 | 94.86 | 308.58 | 22.2 | 96.84 |
| 23Q4 (16) | 0.22 | -16.84 | -1.33 | 10.77 | -0.83 | 76.27 | 30.22 | -86.13 | -77.53 | 2.07 | 168.08 | 193.81 | 308.78 | 19.58 | -2.67 | 252.52 | 20.1 | 1.67 |
| 23Q3 (15) | 0.27 | -17.32 | 6.28 | 10.86 | 82.83 | 15.65 | 217.94 | 97.66 | -26.54 | 0.77 | -48.58 | 116.3 | 258.22 | 21.24 | -10.78 | 210.25 | 18.86 | -4.06 |
| 23Q2 (14) | 0.32 | -8.8 | -17.86 | 5.94 | -1.33 | -49.58 | 110.26 | -43.64 | -82.86 | 1.50 | 121.93 | 697.45 | 212.99 | 10.29 | 18.13 | 176.89 | 12.83 | 28.89 |
| 23Q1 (13) | 0.35 | 57.35 | -9.08 | 6.02 | -1.47 | -51.02 | 195.63 | 45.45 | -12.31 | 0.68 | -3.97 | 38.97 | 193.12 | -39.13 | 14.45 | 156.77 | -36.88 | 23.22 |
| 22Q4 (12) | 0.23 | -10.42 | -17.89 | 6.11 | -34.93 | -51.35 | 134.50 | -54.66 | 0.25 | 0.70 | 97.36 | -35.96 | 317.25 | 9.61 | 32.89 | 248.36 | 13.33 | 40.48 |
| 22Q3 (11) | 0.25 | -36.1 | -22.28 | 9.39 | -20.29 | 20.23 | 296.67 | -53.89 | -36.49 | 0.36 | 89.58 | -34.49 | 289.43 | 60.53 | 42.94 | 219.14 | 59.68 | 44.62 |
| 22Q2 (10) | 0.39 | 0.95 | 70.24 | 11.78 | -4.15 | 143.89 | 643.39 | 188.39 | 49.65 | 0.19 | -61.32 | -64.27 | 180.30 | 6.85 | -49.55 | 137.24 | 7.87 | -46.2 |
| 22Q1 (9) | 0.39 | 42.09 | 54.05 | 12.29 | -2.15 | 150.31 | 223.10 | 66.28 | -28.39 | 0.49 | -55.74 | -30.23 | 168.74 | -29.32 | -45.73 | 127.23 | -28.03 | -39.65 |
| 21Q4 (8) | 0.27 | -15.2 | -1.26 | 12.56 | 60.82 | 151.7 | 134.17 | -71.28 | -29.9 | 1.10 | 101.87 | -9.91 | 238.73 | 17.9 | -17.21 | 176.79 | 16.67 | -8.92 |
| 21Q3 (7) | 0.32 | 39.97 | 14.59 | 7.81 | 61.7 | 53.74 | 467.14 | 8.65 | 98.06 | 0.54 | 3.4 | -44.64 | 202.48 | -43.34 | -33.87 | 151.53 | -40.59 | -27.19 |
| 21Q2 (6) | 0.23 | -8.65 | -36.1 | 4.83 | -1.63 | -6.4 | 429.93 | 38.0 | 56.49 | 0.53 | -24.47 | -22.7 | 357.37 | 14.93 | 58.14 | 255.07 | 20.99 | 56.84 |
| 21Q1 (5) | 0.25 | -8.92 | -38.01 | 4.91 | -1.6 | -6.3 | 311.55 | 62.77 | 135.72 | 0.70 | -42.85 | -33.88 | 310.95 | 7.83 | 0.57 | 210.82 | 8.61 | -8.72 |
| 20Q4 (4) | 0.28 | -1.59 | 0.0 | 4.99 | -1.77 | 0.0 | 191.40 | -18.85 | 0.0 | 1.22 | 24.06 | 0.0 | 288.36 | -5.83 | 0.0 | 194.11 | -6.73 | 0.0 |
| 20Q3 (3) | 0.28 | -21.95 | 0.0 | 5.08 | -1.55 | 0.0 | 235.86 | -14.15 | 0.0 | 0.98 | 44.36 | 0.0 | 306.20 | 35.5 | 0.0 | 208.11 | 27.97 | 0.0 |
| 20Q2 (2) | 0.36 | -11.39 | 0.0 | 5.16 | -1.53 | 0.0 | 274.74 | 107.87 | 0.0 | 0.68 | -35.39 | 0.0 | 225.98 | -26.91 | 0.0 | 162.63 | -29.58 | 0.0 |
| 20Q1 (1) | 0.41 | 0.0 | 0.0 | 5.24 | 0.0 | 0.0 | 132.17 | 0.0 | 0.0 | 1.05 | 0.0 | 0.0 | 309.19 | 0.0 | 0.0 | 230.95 | 0.0 | 0.0 |
