- 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) | 0.40 | 14.52 | 2.82 | 23.14 | 9.86 | 4.34 | 6.20 | -46.55 | 15.19 | 6.31 | 229.51 | -18.11 | 125.75 | -23.71 |
| 2023 (9) | 0.35 | 12.69 | 2.29 | 358.0 | 9.45 | -38.87 | 11.60 | -93.37 | 14.29 | 5780.4 | 280.28 | 26.54 | 164.84 | 6.64 |
| 2022 (8) | 0.31 | -25.83 | 0.5 | -67.11 | 15.46 | -0.77 | 174.98 | 16.35 | 0.24 | 97.99 | 221.50 | 42.05 | 154.57 | 44.44 |
| 2021 (7) | 0.42 | -4.53 | 1.52 | 47.57 | 15.58 | 30.05 | 150.39 | 162.28 | 0.12 | -60.4 | 155.93 | 1.08 | 107.01 | -9.22 |
| 2020 (6) | 0.44 | 13.46 | 1.03 | 329.17 | 11.98 | -0.08 | 57.34 | 64.3 | 0.31 | -7.04 | 154.27 | -12.26 | 117.88 | -16.05 |
| 2019 (5) | 0.38 | -17.37 | 0.24 | -88.35 | 11.99 | 16.07 | 34.90 | 178.75 | 0.33 | -92.26 | 175.83 | 4.34 | 140.41 | 12.2 |
| 2018 (4) | 0.46 | -10.65 | 2.06 | -32.68 | 10.33 | 8.05 | 12.52 | 0 | 4.31 | -55.3 | 168.51 | 2.27 | 125.14 | -11.74 |
| 2017 (3) | 0.52 | 13.73 | 3.06 | 185.98 | 9.56 | -7.63 | -7.69 | 0 | 9.64 | 0.0 | 164.77 | -6.3 | 141.78 | -7.45 |
| 2016 (2) | 0.46 | 8.82 | 1.07 | -12.3 | 10.35 | 1.67 | -7.83 | 0 | 9.64 | 0.0 | 175.84 | -18.8 | 153.19 | -21.13 |
| 2015 (1) | 0.42 | -5.66 | 1.22 | -10.29 | 10.18 | -32.13 | 8.15 | -82.75 | 9.64 | 0 | 216.55 | 1.27 | 194.24 | 0.87 |
| 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) | 0.40 | 1.97 | 14.52 | 2.82 | -3.09 | 23.14 | 3.24 | 145.51 | 130.89 | 121.50 | 1285.53 | -1.22 | 229.51 | -7.08 | -18.11 | 125.75 | -12.33 | -23.71 |
| 24Q3 (19) | 0.39 | 4.95 | 25.41 | 2.91 | 28.19 | 92.72 | -7.12 | -136.18 | -306.38 | 8.77 | 0.0 | -92.87 | 247.01 | 20.81 | -2.69 | 143.44 | 18.12 | -18.24 |
| 24Q2 (18) | 0.37 | 6.39 | 15.91 | 2.27 | 0.89 | 382.98 | 19.68 | 109.14 | -62.93 | 8.77 | -77.63 | 53.46 | 204.47 | -25.29 | 3.86 | 121.44 | -24.75 | -7.89 |
| 24Q1 (17) | 0.35 | 0.58 | 1.48 | 2.25 | -1.75 | 368.75 | 9.41 | 189.7 | -82.79 | 39.20 | -68.13 | 951.71 | 273.67 | -2.36 | 41.67 | 161.39 | -2.09 | 17.91 |
| 23Q4 (16) | 0.35 | 11.68 | 12.69 | 2.29 | 51.66 | 358.0 | -10.49 | -404.06 | -116.57 | 123.00 | 0.0 | 4762.79 | 280.28 | 10.42 | 26.54 | 164.84 | -6.04 | 6.64 |
| 23Q3 (15) | 0.31 | -3.0 | -12.86 | 1.51 | 221.28 | 132.31 | 3.45 | -93.5 | -98.98 | 123.00 | 2052.5 | 36152.63 | 253.83 | 28.93 | 36.22 | 175.44 | 33.07 | 39.51 |
| 23Q2 (14) | 0.32 | -6.86 | -20.61 | 0.47 | -2.08 | 123.81 | 53.09 | -2.89 | -80.34 | 5.71 | 53.31 | 1585.71 | 196.87 | 1.91 | 20.91 | 131.84 | -3.68 | 23.4 |
| 23Q1 (13) | 0.34 | 11.68 | -21.8 | 0.48 | -4.0 | -44.83 | 54.67 | -13.62 | -56.15 | 3.73 | 47.36 | 738.64 | 193.18 | -12.79 | 33.41 | 136.88 | -11.44 | 46.69 |
| 22Q4 (12) | 0.31 | -13.65 | -25.83 | 0.5 | -23.08 | -67.11 | 63.29 | -81.21 | -30.94 | 2.53 | 645.51 | 367.94 | 221.50 | 18.87 | 42.05 | 154.57 | 22.92 | 44.44 |
| 22Q3 (11) | 0.36 | -11.62 | -19.55 | 0.65 | 209.52 | -36.89 | 336.82 | 24.73 | 61.72 | 0.34 | 0.09 | -27.3 | 186.34 | 14.45 | 25.46 | 125.75 | 17.7 | 23.87 |
| 22Q2 (10) | 0.40 | -8.25 | -3.31 | 0.21 | -75.86 | -4.55 | 270.03 | 116.58 | -7.26 | 0.34 | -23.73 | -19.29 | 162.82 | 12.44 | -0.37 | 106.84 | 14.5 | -3.84 |
| 22Q1 (9) | 0.44 | 5.92 | 8.27 | 0.87 | -42.76 | 171.88 | 124.68 | 36.04 | 24.74 | 0.44 | -17.78 | -34.39 | 144.80 | -7.14 | -12.64 | 93.31 | -12.8 | -18.58 |
| 21Q4 (8) | 0.42 | -6.34 | -4.53 | 1.52 | 47.57 | 47.57 | 91.65 | -55.99 | 110.16 | 0.54 | 15.83 | -53.32 | 155.93 | 4.99 | 1.08 | 107.01 | 5.41 | -9.22 |
| 21Q3 (7) | 0.44 | 6.23 | 11.71 | 1.03 | 368.18 | 94.34 | 208.27 | -28.47 | 290.38 | 0.47 | 11.11 | -70.3 | 148.52 | -9.12 | -18.51 | 101.52 | -8.63 | -27.93 |
| 21Q2 (6) | 0.42 | 2.73 | 0.41 | 0.22 | -31.25 | -58.49 | 291.18 | 191.33 | 197.49 | 0.42 | -38.0 | -52.27 | 163.42 | -1.41 | -6.16 | 111.11 | -3.05 | -17.91 |
| 21Q1 (5) | 0.41 | -6.6 | 4.13 | 0.32 | -68.93 | 39.13 | 99.95 | 129.19 | 130.3 | 0.68 | -41.5 | -59.97 | 165.75 | 7.44 | -11.05 | 114.61 | -2.77 | -5.7 |
| 20Q4 (4) | 0.44 | 9.6 | 0.0 | 1.03 | 94.34 | 0.0 | 43.61 | -18.26 | 0.0 | 1.16 | -26.32 | 0.0 | 154.27 | -15.36 | 0.0 | 117.88 | -16.31 | 0.0 |
| 20Q3 (3) | 0.40 | -4.52 | 0.0 | 0.53 | 0.0 | 0.0 | 53.35 | -45.49 | 0.0 | 1.57 | 78.57 | 0.0 | 182.26 | 4.66 | 0.0 | 140.86 | 4.07 | 0.0 |
| 20Q2 (2) | 0.42 | 6.53 | 0.0 | 0.53 | 130.43 | 0.0 | 97.88 | 125.53 | 0.0 | 0.88 | -48.0 | 0.0 | 174.14 | -6.55 | 0.0 | 135.35 | 11.36 | 0.0 |
| 20Q1 (1) | 0.39 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 43.40 | 0.0 | 0.0 | 1.69 | 0.0 | 0.0 | 186.35 | 0.0 | 0.0 | 121.54 | 0.0 | 0.0 |
