- 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 | -28.95 | 0.39 | -77.97 | 24.09 | -46.49 | -19.13 | 0 | 0.00 | 0 | 456.64 | 47.36 | 289.66 | 120.73 |
| 2023 (9) | 0.30 | -34.28 | 1.77 | 353.85 | 45.02 | -19.58 | 47.48 | -78.15 | 0.00 | 0 | 309.88 | 53.15 | 131.23 | 66.49 |
| 2022 (8) | 0.46 | -4.58 | 0.39 | -84.94 | 55.98 | 78.96 | 217.33 | 1573.06 | 0.00 | 0 | 202.34 | 7.61 | 78.82 | -12.59 |
| 2021 (7) | 0.49 | 3.93 | 2.59 | -24.05 | 31.28 | 25.22 | 12.99 | -25.9 | 0.00 | 0 | 188.03 | -1.59 | 90.17 | 20.84 |
| 2020 (6) | 0.47 | 3.43 | 3.41 | 26.77 | 24.98 | 9.56 | 17.53 | 39.35 | 0.00 | 0 | 191.07 | -7.49 | 74.62 | -9.91 |
| 2019 (5) | 0.45 | -9.52 | 2.69 | 51.98 | 22.8 | 3.17 | 12.58 | -8.97 | 0.00 | 0 | 206.53 | 11.32 | 82.83 | -9.8 |
| 2018 (4) | 0.50 | -11.94 | 1.77 | -48.84 | 22.1 | 0.96 | 13.82 | 0 | 0.00 | 0 | 185.52 | 27.92 | 91.83 | 22.39 |
| 2017 (3) | 0.57 | -2.47 | 3.46 | -28.36 | 21.89 | -11.73 | -5.90 | 0 | 0.00 | 0 | 145.03 | 19.72 | 75.03 | 17.9 |
| 2016 (2) | 0.58 | 0 | 4.83 | 0 | 24.8 | 0 | -5.84 | 0 | 0.00 | 0 | 121.14 | 0 | 63.64 | 0 |
| 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 | -14.21 | -28.95 | 0.39 | -58.51 | -77.97 | 44.86 | 617.42 | 821.15 | 0.00 | 0 | 0 | 456.64 | 19.31 | 47.36 | 289.66 | 27.07 | 120.73 |
| 24Q3 (19) | 0.25 | -8.58 | -30.87 | 0.94 | 36.23 | -14.55 | -8.67 | 91.74 | -160.8 | 0.00 | 0 | 0 | 382.73 | 12.21 | 48.59 | 227.96 | 20.42 | 103.08 |
| 24Q2 (18) | 0.28 | -17.45 | -31.61 | 0.69 | 23.21 | -52.74 | -104.94 | -339.82 | -243.44 | 0.00 | 0 | 0 | 341.09 | 21.87 | 46.49 | 189.30 | 37.49 | 95.01 |
| 24Q1 (17) | 0.33 | 9.74 | -31.13 | 0.56 | -68.36 | 3.7 | -23.86 | -589.94 | -118.55 | 0.00 | 0 | 0 | 279.89 | -9.68 | 45.16 | 137.68 | 4.92 | 91.67 |
| 23Q4 (16) | 0.30 | -16.53 | -34.28 | 1.77 | 60.91 | 353.85 | 4.87 | -65.85 | -98.14 | 0.00 | 0 | 0 | 309.88 | 20.3 | 53.15 | 131.23 | 16.91 | 66.49 |
| 23Q3 (15) | 0.37 | -9.55 | -28.42 | 1.1 | -24.66 | 189.47 | 14.26 | -80.51 | -96.48 | 0.00 | 0 | 0 | 257.58 | 10.63 | 39.4 | 112.25 | 15.64 | 28.37 |
| 23Q2 (14) | 0.40 | -16.87 | -24.47 | 1.46 | 170.37 | 386.67 | 73.16 | -43.13 | -51.57 | 0.00 | 0 | 0 | 232.84 | 20.76 | 33.76 | 97.07 | 35.14 | 32.83 |
| 23Q1 (13) | 0.49 | 4.72 | 0 | 0.54 | 38.46 | 0 | 128.64 | -50.74 | 0 | 0.00 | 0 | 0 | 192.82 | -4.7 | 0 | 71.83 | -8.87 | 0 |
| 22Q4 (12) | 0.46 | -9.09 | 0 | 0.39 | 2.63 | 0 | 261.17 | -35.59 | 0 | 0.00 | 0 | 0 | 202.34 | 9.5 | 0 | 78.82 | -9.86 | 0 |
| 22Q3 (11) | 0.51 | -4.56 | 0 | 0.38 | 26.67 | 0 | 405.51 | 168.44 | 0 | 0.00 | 0 | 0 | 184.78 | 6.15 | 0 | 87.44 | 19.65 | 0 |
| 22Q2 (10) | 0.53 | 0 | 0 | 0.3 | 0 | 0 | 151.06 | 0 | 0 | 0.00 | 0 | 0 | 174.07 | 0 | 0 | 73.08 | 0 | 0 |
