- 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) | 0.41 | -5.03 | 0.25 | 0 | 25.31 | 12.84 | 129.02 | 235.73 | 0.09 | 0 | 180.25 | -13.44 | 127.74 | -14.69 |
| 2023 (9) | 0.43 | -13.26 | 0 | 0 | 22.43 | 9.52 | 38.43 | 2.02 | 0.00 | 0 | 208.24 | 49.53 | 149.74 | 84.84 |
| 2022 (8) | 0.50 | -11.17 | 1.5 | -67.46 | 20.48 | 9.81 | 37.67 | -5.78 | 0.00 | 0 | 139.26 | -4.9 | 81.01 | -20.0 |
| 2021 (7) | 0.56 | -7.77 | 4.61 | -12.52 | 18.65 | 0.32 | 39.98 | 33.76 | 0.00 | 0 | 146.43 | 9.98 | 101.26 | 2.48 |
| 2020 (6) | 0.61 | 2.38 | 5.27 | 26250.0 | 18.59 | -5.15 | 29.89 | -87.23 | 0.00 | 0 | 133.14 | -42.69 | 98.81 | -47.81 |
| 2019 (5) | 0.60 | 7.02 | 0.02 | 0 | 19.6 | 13.49 | 234.13 | -76.73 | 0.00 | 0 | 232.30 | 48.62 | 189.34 | 99.58 |
| 2018 (4) | 0.56 | 25.3 | 0 | 0 | 17.27 | -3.84 | 1006.07 | -27.35 | 0.00 | 0 | 156.30 | -19.01 | 94.87 | -26.59 |
| 2017 (3) | 0.44 | -7.18 | 0 | 0 | 17.96 | -5.82 | 1384.88 | -37.68 | 0.00 | 0 | 192.98 | 8.78 | 129.23 | 30.71 |
| 2016 (2) | 0.48 | -12.37 | 0 | 0 | 19.07 | -11.59 | 2222.25 | 62.71 | 0.00 | 0 | 177.41 | 13.88 | 98.87 | 9.47 |
| 2015 (1) | 0.55 | 6.67 | 0 | 0 | 21.57 | -0.23 | 1365.75 | 235.39 | 0.00 | 0 | 155.78 | -6.46 | 90.32 | 6.57 |
| 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) | 0.41 | 5.16 | -5.03 | 0.25 | 0.0 | 0 | 2151.24 | 2000.21 | 1997.95 | 0.22 | -60.18 | 0 | 180.25 | -5.3 | -13.44 | 127.74 | 4.01 | -14.69 |
| 24Q3 (19) | 0.39 | -14.02 | -23.01 | 0.25 | 0.0 | 150.0 | 102.43 | 27.56 | 622.87 | 0.56 | 44.44 | 0 | 190.33 | 6.32 | -3.01 | 122.82 | 4.26 | 15.82 |
| 24Q2 (18) | 0.46 | -3.86 | -17.34 | 0.25 | 0 | 0 | 80.30 | 16.97 | 245.08 | 0.38 | 0 | 0 | 179.02 | 3.94 | -5.62 | 117.80 | 4.97 | 0.75 |
| 24Q1 (17) | 0.47 | 9.27 | -19.2 | 0 | 0 | 0 | 68.65 | -33.05 | 230.37 | 0.00 | 0 | 0 | 172.24 | -17.29 | -8.18 | 112.22 | -25.06 | -1.37 |
| 23Q4 (16) | 0.43 | -14.76 | -13.26 | 0 | -100.0 | -100.0 | 102.54 | 623.64 | 17.82 | 0.00 | 0 | 0 | 208.24 | 6.11 | 49.53 | 149.74 | 41.21 | 84.84 |
| 23Q3 (15) | 0.51 | -7.69 | -8.41 | 0.1 | 0 | -97.3 | 14.17 | -39.11 | -28.79 | 0.00 | 0 | 0 | 196.24 | 3.45 | 53.97 | 106.04 | -9.31 | 84.1 |
| 23Q2 (14) | 0.55 | -6.02 | -7.82 | 0 | 0 | -100.0 | 23.27 | 11.98 | -37.98 | 0.00 | 0 | 0 | 189.69 | 1.12 | 57.37 | 116.92 | 2.76 | 72.09 |
| 23Q1 (13) | 0.59 | 17.3 | -8.0 | 0 | -100.0 | -100.0 | 20.78 | -76.12 | 25.79 | 0.00 | 0 | 0 | 187.58 | 34.7 | 61.36 | 113.78 | 40.45 | 62.47 |
| 22Q4 (12) | 0.50 | -9.99 | -11.17 | 1.5 | -59.57 | -67.46 | 87.03 | 337.34 | 19.07 | 0.00 | 0 | 0 | 139.26 | 9.27 | -4.9 | 81.01 | 40.64 | -20.0 |
| 22Q3 (11) | 0.56 | -7.11 | 0.96 | 3.71 | -9.73 | -19.35 | 19.90 | -46.96 | -41.63 | 0.00 | 0 | 0 | 127.45 | 5.73 | -10.97 | 57.60 | -15.22 | -29.27 |
| 22Q2 (10) | 0.60 | -6.2 | 16.48 | 4.11 | -2.38 | -10.26 | 37.52 | 127.12 | 13.05 | 0.00 | 0 | 0 | 120.54 | 3.69 | -22.96 | 67.94 | -2.98 | -33.87 |
| 22Q1 (9) | 0.64 | 13.25 | 17.68 | 4.21 | -8.68 | -7.68 | 16.52 | -77.4 | -21.3 | 0.00 | 0 | 0 | 116.25 | -20.61 | -21.42 | 70.03 | -30.84 | -32.02 |
| 21Q4 (8) | 0.56 | 2.31 | -7.77 | 4.61 | 0.22 | -12.52 | 73.09 | 114.4 | 17.62 | 0.00 | 0 | 0 | 146.43 | 2.28 | 9.98 | 101.26 | 24.34 | 2.48 |
| 21Q3 (7) | 0.55 | 7.17 | -15.4 | 4.6 | 0.44 | 45900.0 | 34.09 | 2.71 | 321.38 | 0.00 | 0 | 0 | 143.16 | -8.51 | -21.08 | 81.44 | -20.72 | -39.11 |
| 21Q2 (6) | 0.51 | -5.22 | -17.43 | 4.58 | 0.44 | 45700.0 | 33.19 | 58.12 | -0.24 | 0.00 | 0 | 0 | 156.47 | 5.77 | -21.04 | 102.73 | -0.28 | -33.46 |
| 21Q1 (5) | 0.54 | -11.24 | -5.86 | 4.56 | -13.47 | 22700.0 | 20.99 | -66.22 | 28.77 | 0.00 | 0 | 0 | 147.94 | 11.12 | -40.51 | 103.02 | 4.26 | -47.33 |
| 20Q4 (4) | 0.61 | -6.16 | 0.0 | 5.27 | 52600.0 | 0.0 | 62.14 | 668.11 | 0.0 | 0.00 | 0 | 0.0 | 133.14 | -26.6 | 0.0 | 98.81 | -26.12 | 0.0 |
| 20Q3 (3) | 0.65 | 4.6 | 0.0 | 0.01 | 0.0 | 0.0 | 8.09 | -75.68 | 0.0 | 0.00 | 0 | 0.0 | 181.40 | -8.46 | 0.0 | 133.74 | -13.38 | 0.0 |
| 20Q2 (2) | 0.62 | 8.06 | 0.0 | 0.01 | -50.0 | 0.0 | 33.27 | 104.11 | 0.0 | 0.00 | 0 | 0.0 | 198.16 | -20.32 | 0.0 | 154.39 | -21.07 | 0.0 |
| 20Q1 (1) | 0.58 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 16.30 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 248.69 | 0.0 | 0.0 | 195.61 | 0.0 | 0.0 |
