- 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 | 79.21 | 1.15 | 475.0 | 16.63 | 69.0 | 119.80 | -60.68 | 0.00 | 0 | 260.63 | -39.83 | 193.06 | -35.73 |
| 2023 (9) | 0.17 | -22.24 | 0.2 | 0 | 9.84 | -45.45 | 304.70 | 47.38 | 0.00 | 0 | 433.13 | 12.7 | 300.39 | 10.81 |
| 2022 (8) | 0.22 | -28.52 | 0 | 0 | 18.04 | -8.1 | 206.74 | 155.87 | 0.00 | 0 | 384.32 | 53.85 | 271.09 | 59.56 |
| 2021 (7) | 0.31 | -28.31 | 1.65 | -58.33 | 19.63 | 22.46 | 80.80 | 336.99 | 0.00 | 0 | 249.80 | 14.34 | 169.90 | 54.98 |
| 2020 (6) | 0.43 | -2.41 | 3.96 | -18.18 | 16.03 | 3.96 | 18.49 | 104.31 | 2.63 | -51.5 | 218.47 | 1.46 | 109.63 | 8.26 |
| 2019 (5) | 0.44 | 0.98 | 4.84 | -23.54 | 15.42 | 3.7 | 9.05 | 48.6 | 5.43 | -13.64 | 215.32 | 5.94 | 101.27 | -14.37 |
| 2018 (4) | 0.44 | -2.5 | 6.33 | -1.86 | 14.87 | -7.98 | 6.09 | 0.66 | 6.29 | -19.69 | 203.24 | -18.48 | 118.27 | -17.55 |
| 2017 (3) | 0.45 | 14.7 | 6.45 | 47.26 | 16.16 | 1.19 | 6.05 | -7.91 | 7.83 | 30.45 | 249.31 | 1.5 | 143.45 | -7.94 |
| 2016 (2) | 0.39 | -13.04 | 4.38 | -29.13 | 15.97 | -8.27 | 6.57 | 38.61 | 6.00 | -14.75 | 245.63 | 40.06 | 155.83 | 56.36 |
| 2015 (1) | 0.45 | -1.16 | 6.18 | -4.48 | 17.41 | -12.86 | 4.74 | -67.29 | 7.04 | 0 | 175.37 | -0.97 | 99.66 | -0.57 |
| 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 | 16.48 | 79.21 | 1.15 | 0.0 | 475.0 | 106.07 | -15.76 | 225.77 | 0.00 | 0 | 0 | 260.63 | -12.37 | -39.83 | 193.06 | -14.15 | -35.73 |
| 24Q3 (19) | 0.27 | 4.81 | 61.81 | 1.15 | 283.33 | 475.0 | 125.92 | -19.71 | -54.43 | 0.00 | 0 | 0 | 297.41 | -4.41 | -37.9 | 224.88 | -7.18 | -30.73 |
| 24Q2 (18) | 0.25 | 4.84 | 2.26 | 0.3 | -25.0 | 0 | 156.84 | 61.19 | -67.59 | 0.00 | 0 | 0 | 311.13 | -2.4 | 1.76 | 242.28 | 1.75 | 14.2 |
| 24Q1 (17) | 0.24 | 40.01 | -15.01 | 0.4 | 100.0 | 0 | 97.30 | 198.83 | -81.32 | 0.00 | 0 | 0 | 318.78 | -26.4 | 18.15 | 238.11 | -20.73 | 27.08 |
| 23Q4 (16) | 0.17 | 5.18 | -22.24 | 0.2 | 0.0 | 0 | 32.56 | -88.22 | -79.24 | 0.00 | 0 | 0 | 433.13 | -9.56 | 12.7 | 300.39 | -7.47 | 10.81 |
| 23Q3 (15) | 0.16 | -33.76 | -34.42 | 0.2 | 0 | 0 | 276.30 | -42.9 | -19.62 | 0.00 | 0 | 0 | 478.91 | 56.63 | 45.32 | 324.63 | 53.01 | 47.85 |
| 23Q2 (14) | 0.25 | -12.86 | -21.72 | 0 | 0 | 0 | 483.91 | -7.1 | 65.47 | 0.00 | 0 | 0 | 305.75 | 13.32 | 19.63 | 212.16 | 13.23 | 23.69 |
| 23Q1 (13) | 0.28 | 28.1 | 0.0 | 0 | 0 | -100.0 | 520.91 | 232.19 | 296.64 | 0.00 | 0 | 0 | 269.82 | -29.79 | -4.15 | 187.37 | -30.88 | -0.69 |
| 22Q4 (12) | 0.22 | -11.3 | -28.52 | 0 | 0 | -100.0 | 156.81 | -54.38 | 166.77 | 0.00 | 0 | 0 | 384.32 | 16.62 | 53.85 | 271.09 | 23.47 | 59.56 |
| 22Q3 (11) | 0.25 | -20.93 | -28.92 | 0 | 0 | -100.0 | 343.75 | 17.54 | 251.37 | 0.00 | 0 | 0 | 329.55 | 28.95 | 48.37 | 219.56 | 28.01 | 36.25 |
| 22Q2 (10) | 0.32 | 11.32 | -16.53 | 0 | -100.0 | -100.0 | 292.45 | 122.68 | 412.08 | 0.00 | 0 | -100.0 | 255.57 | -9.21 | 20.17 | 171.52 | -9.09 | 7.19 |
| 22Q1 (9) | 0.28 | -8.43 | -28.84 | 0.83 | -49.7 | -77.07 | 131.33 | 123.43 | 31.47 | 0.00 | 0 | -100.0 | 281.49 | 12.69 | 14.61 | 188.67 | 11.05 | -0.77 |
| 21Q4 (8) | 0.31 | -11.81 | -28.31 | 1.65 | -23.26 | -58.33 | 58.78 | -39.92 | 361.74 | 0.00 | 0 | -100.0 | 249.80 | 12.47 | 14.34 | 169.90 | 5.43 | 54.98 |
| 21Q3 (7) | 0.35 | -7.14 | -20.35 | 2.15 | -16.67 | -48.93 | 97.83 | 71.3 | 704.52 | 0.00 | -100.0 | -100.0 | 222.11 | 4.44 | -1.38 | 161.15 | 0.71 | 57.68 |
| 21Q2 (6) | 0.38 | -5.1 | -16.19 | 2.58 | -28.73 | -29.32 | 57.11 | -42.83 | 44.91 | 0.28 | -80.31 | -94.73 | 212.67 | -13.41 | -1.99 | 160.01 | -15.84 | 52.89 |
| 21Q1 (5) | 0.40 | -7.75 | -11.18 | 3.62 | -8.59 | -19.56 | 99.89 | 684.68 | 876.44 | 1.41 | -91.18 | -95.15 | 245.61 | 12.42 | 10.11 | 190.13 | 73.43 | 72.03 |
| 20Q4 (4) | 0.43 | -2.01 | 0.0 | 3.96 | -5.94 | 0.0 | 12.73 | 4.69 | 0.0 | 16.00 | -17.6 | 0.0 | 218.47 | -2.99 | 0.0 | 109.63 | 7.27 | 0.0 |
| 20Q3 (3) | 0.44 | -2.3 | 0.0 | 4.21 | 15.34 | 0.0 | 12.16 | -69.14 | 0.0 | 19.42 | 268.67 | 0.0 | 225.21 | 3.79 | 0.0 | 102.20 | -2.35 | 0.0 |
| 20Q2 (2) | 0.45 | 0.58 | 0.0 | 3.65 | -18.89 | 0.0 | 39.41 | 285.24 | 0.0 | 5.27 | -81.91 | 0.0 | 216.98 | -2.73 | 0.0 | 104.66 | -5.3 | 0.0 |
| 20Q1 (1) | 0.45 | 0.0 | 0.0 | 4.5 | 0.0 | 0.0 | 10.23 | 0.0 | 0.0 | 29.11 | 0.0 | 0.0 | 223.06 | 0.0 | 0.0 | 110.52 | 0.0 | 0.0 |
