- 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) | 0.53 | 7.6 | 30.09 | 21.62 | 32.26 | -20.66 | 5.08 | 9.48 | 8.71 | -6.13 | 175.36 | -25.39 | 126.12 | -25.18 |
| 2023 (9) | 0.49 | -9.9 | 24.74 | -6.11 | 40.66 | -24.14 | 4.64 | -15.02 | 9.28 | 166.98 | 235.04 | 52.89 | 168.56 | 70.71 |
| 2022 (8) | 0.55 | -12.25 | 26.35 | -10.4 | 53.6 | -8.73 | 5.46 | 86.35 | 3.48 | -84.11 | 153.73 | -18.7 | 98.74 | -12.88 |
| 2021 (7) | 0.62 | 8.58 | 29.41 | 0.82 | 58.73 | 59.68 | 2.93 | 17.67 | 21.89 | 2.63 | 189.08 | -24.02 | 113.34 | -31.45 |
| 2020 (6) | 0.57 | -15.12 | 29.17 | -22.67 | 36.78 | -30.56 | 2.49 | 0 | 21.33 | 0 | 248.87 | 50.75 | 165.33 | 30.37 |
| 2019 (5) | 0.68 | -4.98 | 37.72 | -38.66 | 52.97 | -62.66 | -8.64 | 0 | 0.00 | 0 | 165.09 | 7.92 | 126.82 | 1.56 |
| 2018 (4) | 0.71 | 13.99 | 61.49 | -43.86 | 141.87 | -38.82 | -18.50 | 0 | 0.00 | 0 | 152.98 | 37.15 | 124.87 | 38.01 |
| 2017 (3) | 0.62 | 10.0 | 109.53 | 0.16 | 231.89 | -19.94 | -8.50 | 0 | 0.00 | 0 | 111.54 | -19.8 | 90.48 | -20.79 |
| 2016 (2) | 0.57 | 0.3 | 109.35 | -4.28 | 289.63 | 17.0 | -1.14 | 0 | 0.00 | 0 | 139.08 | -7.34 | 114.23 | -0.37 |
| 2015 (1) | 0.57 | 8.82 | 114.24 | 25.66 | 247.54 | 23.9 | 0.21 | 0 | 0.00 | 0 | 150.09 | 32.71 | 114.65 | 31.51 |
| 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) | 0.53 | 2.71 | 7.6 | 30.09 | 8.59 | 21.62 | 2.84 | 0.35 | 256.04 | 60.24 | -31.49 | 120.73 | 175.36 | -11.17 | -25.39 | 126.12 | -8.31 | -25.18 |
| 24Q3 (19) | 0.52 | 0.23 | 5.15 | 27.71 | 6.09 | 18.62 | 2.83 | -48.36 | -52.36 | 87.92 | 118.3 | 222.18 | 197.42 | -0.2 | -20.42 | 137.55 | 2.65 | -13.82 |
| 24Q2 (18) | 0.52 | 6.53 | -2.33 | 26.12 | 12.88 | 11.86 | 5.48 | -48.01 | 120.97 | 40.27 | 156.29 | -56.37 | 197.81 | -11.56 | -9.74 | 134.00 | -14.46 | 1.48 |
| 24Q1 (17) | 0.48 | -1.89 | -6.96 | 23.14 | -6.47 | -2.07 | 10.54 | 679.12 | 1.54 | 15.71 | -42.42 | 169.68 | 223.67 | -4.84 | 38.57 | 156.66 | -7.06 | 59.27 |
| 23Q4 (16) | 0.49 | 0.37 | -9.9 | 24.74 | 5.91 | -6.11 | -1.82 | -130.64 | -134.08 | 27.29 | 0.0 | 116.68 | 235.04 | -5.26 | 52.89 | 168.56 | 5.61 | 70.71 |
| 23Q3 (15) | 0.49 | -6.9 | -11.83 | 23.36 | 0.04 | -6.22 | 5.94 | 139.52 | -16.22 | 27.29 | -70.44 | 28.78 | 248.09 | 13.2 | 25.41 | 159.60 | 20.86 | 40.01 |
| 23Q2 (14) | 0.53 | 1.48 | -14.96 | 23.35 | -1.18 | -22.63 | 2.48 | -76.11 | -52.31 | 92.30 | 1484.1 | 145.36 | 219.16 | 35.78 | 25.85 | 132.05 | 34.25 | 50.71 |
| 23Q1 (13) | 0.52 | -4.99 | -14.3 | 23.63 | -10.32 | -19.71 | 10.38 | 94.38 | 160.8 | 5.83 | -53.73 | -89.41 | 161.41 | 5.0 | -15.77 | 98.36 | -0.38 | -4.47 |
| 22Q4 (12) | 0.55 | -1.78 | -12.25 | 26.35 | 5.78 | -10.4 | 5.34 | -24.68 | 403.77 | 12.59 | -40.57 | -98.92 | 153.73 | -22.29 | -18.7 | 98.74 | -13.38 | -12.88 |
| 22Q3 (11) | 0.56 | -10.2 | -11.51 | 24.91 | -17.46 | -15.1 | 7.09 | 36.35 | -5.72 | 21.19 | -43.67 | -20.65 | 197.83 | 13.6 | 2.52 | 113.99 | 30.1 | 9.92 |
| 22Q2 (10) | 0.62 | 2.26 | 2.92 | 30.18 | 2.55 | 3.14 | 5.20 | 30.65 | 31.98 | 37.62 | -31.63 | -36.02 | 174.14 | -9.13 | -18.9 | 87.62 | -14.9 | -33.74 |
| 22Q1 (9) | 0.61 | -2.71 | 5.59 | 29.43 | 0.07 | 0.65 | 3.98 | 275.47 | 786.21 | 55.02 | -95.3 | 555.96 | 191.64 | 1.35 | -23.12 | 102.96 | -9.16 | -36.81 |
| 21Q4 (8) | 0.62 | -0.95 | 8.58 | 29.41 | 0.24 | 0.82 | 1.06 | -85.9 | 134.3 | 1171.00 | 4284.48 | 13859.84 | 189.08 | -2.02 | -24.02 | 113.34 | 9.3 | -31.45 |
| 21Q3 (7) | 0.63 | 4.45 | 8.07 | 29.34 | 0.27 | -7.24 | 7.52 | 90.86 | 15.69 | 26.71 | -54.58 | 218.39 | 192.97 | -10.13 | 44.0 | 103.70 | -21.58 | 11.24 |
| 21Q2 (6) | 0.60 | 4.91 | -3.26 | 29.26 | 0.07 | -19.66 | 3.94 | 779.31 | -58.74 | 58.80 | 600.97 | 1461.06 | 214.73 | -13.85 | 79.62 | 132.24 | -18.84 | 48.8 |
| 21Q1 (5) | 0.57 | 0.05 | -11.06 | 29.24 | 0.24 | -16.84 | -0.58 | 81.23 | 80.14 | 8.39 | 0.0 | 0 | 249.26 | 0.16 | 124.48 | 162.94 | -1.45 | 99.31 |
| 20Q4 (4) | 0.57 | -1.42 | 0.0 | 29.17 | -7.78 | 0.0 | -3.09 | -147.54 | 0.0 | 8.39 | 0.0 | 0.0 | 248.87 | 85.71 | 0.0 | 165.33 | 77.35 | 0.0 |
| 20Q3 (3) | 0.58 | -6.5 | 0.0 | 31.63 | -13.15 | 0.0 | 6.50 | -31.94 | 0.0 | 8.39 | 122.7 | 0.0 | 134.01 | 12.1 | 0.0 | 93.22 | 4.89 | 0.0 |
| 20Q2 (2) | 0.62 | -3.56 | 0.0 | 36.42 | 3.58 | 0.0 | 9.55 | 427.05 | 0.0 | 3.77 | 0 | 0.0 | 119.55 | 7.66 | 0.0 | 88.87 | 8.71 | 0.0 |
| 20Q1 (1) | 0.65 | 0.0 | 0.0 | 35.16 | 0.0 | 0.0 | -2.92 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 111.04 | 0.0 | 0.0 | 81.75 | 0.0 | 0.0 |
