- 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) | 0.34 | -15.7 | 5.27 | -59.37 | 19.6 | 11.05 | 1.94 | 79.63 | 20.85 | -72.1 | 192.27 | 88.2 | 144.80 | 84.25 |
| 2023 (9) | 0.41 | -16.48 | 12.97 | 1.41 | 17.65 | -16.47 | 1.08 | -81.02 | 74.71 | 543.94 | 102.16 | -36.33 | 78.59 | -41.0 |
| 2022 (8) | 0.48 | 13.48 | 12.79 | 35.34 | 21.13 | -29.64 | 5.69 | -76.69 | 11.60 | 300.35 | 160.46 | -34.89 | 133.21 | -30.71 |
| 2021 (7) | 0.43 | -8.6 | 9.45 | -25.0 | 30.03 | 13.45 | 24.41 | 95.44 | 2.90 | -55.46 | 246.43 | 42.34 | 192.24 | 42.0 |
| 2020 (6) | 0.47 | 14.89 | 12.6 | 47.02 | 26.47 | -12.26 | 12.49 | -57.62 | 6.51 | 544.53 | 173.13 | 14.11 | 135.38 | 27.26 |
| 2019 (5) | 0.41 | 23.9 | 8.57 | 90.44 | 30.17 | 56.24 | 29.47 | 2.5 | 1.01 | 122.1 | 151.72 | 12.09 | 106.38 | 12.01 |
| 2018 (4) | 0.33 | 122.49 | 4.5 | 800.0 | 19.31 | 45.96 | 28.75 | 505.26 | 0.45 | 0 | 135.35 | -52.78 | 94.97 | -52.68 |
| 2017 (3) | 0.15 | 0.68 | 0.5 | 0 | 13.23 | -20.68 | 4.75 | -97.13 | 0.00 | 0 | 286.66 | -18.08 | 200.69 | -19.61 |
| 2016 (2) | 0.15 | -5.78 | 0 | 0 | 16.68 | 5.04 | 165.45 | 94.76 | 0.00 | 0 | 349.91 | 18.53 | 249.63 | 13.81 |
| 2015 (1) | 0.16 | -64.59 | 0 | 0 | 15.88 | 25.93 | 84.95 | 1229.42 | 0.00 | 0 | 295.21 | 285.84 | 219.34 | 395.12 |
| 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) | 0.34 | 4.15 | -15.7 | 5.27 | -51.65 | -59.37 | -3.25 | 77.06 | 53.24 | 5.93 | 0.0 | -77.1 | 192.27 | 82.13 | 88.2 | 144.80 | 70.9 | 84.25 |
| 24Q3 (19) | 0.33 | -13.8 | -25.07 | 10.9 | -13.56 | 12.6 | -14.17 | -190.95 | -367.86 | 5.93 | 0.0 | -77.1 | 105.57 | -3.2 | -37.83 | 84.73 | -3.1 | -37.09 |
| 24Q2 (18) | 0.38 | -2.11 | -11.8 | 12.61 | -0.86 | 22.78 | 15.58 | 125.14 | 96.97 | 5.93 | -71.66 | -67.97 | 109.06 | 3.67 | -33.46 | 87.44 | 3.7 | -32.8 |
| 24Q1 (17) | 0.39 | -4.07 | -10.57 | 12.72 | -1.93 | 7.16 | 6.92 | 199.57 | 340.28 | 20.91 | -19.17 | 61.86 | 105.20 | 2.98 | -34.0 | 84.32 | 7.29 | -36.84 |
| 23Q4 (16) | 0.41 | -7.43 | -16.48 | 12.97 | 33.99 | 1.41 | -6.95 | -231.38 | 29.08 | 25.87 | 0.0 | 100.26 | 102.16 | -39.84 | -36.33 | 78.59 | -41.65 | -41.0 |
| 23Q3 (15) | 0.44 | 1.46 | -6.7 | 9.68 | -5.74 | -21.43 | 5.29 | -33.12 | 726.56 | 25.87 | 39.84 | 100.26 | 169.82 | 3.62 | -11.21 | 134.68 | 3.51 | -12.73 |
| 23Q2 (14) | 0.43 | -0.74 | -12.05 | 10.27 | -13.48 | -10.93 | 7.91 | 374.65 | -65.2 | 18.50 | 43.21 | 43.21 | 163.89 | 2.82 | 2.71 | 130.11 | -2.54 | 0.13 |
| 23Q1 (13) | 0.43 | -10.41 | -4.51 | 11.87 | -7.19 | 3.49 | -2.88 | 70.61 | -117.38 | 12.92 | 0.0 | -21.23 | 159.40 | -0.66 | -3.04 | 133.50 | 0.22 | 0.74 |
| 22Q4 (12) | 0.48 | 3.41 | 13.48 | 12.79 | 3.81 | 35.34 | -9.80 | -1631.25 | -167.35 | 12.92 | 0.0 | -42.22 | 160.46 | -16.11 | -34.89 | 133.21 | -13.68 | -30.71 |
| 22Q3 (11) | 0.47 | -4.36 | 4.18 | 12.32 | 6.85 | -9.88 | 0.64 | -97.18 | -98.19 | 12.92 | 0.0 | 54.53 | 191.27 | 19.87 | 26.77 | 154.32 | 18.76 | 38.07 |
| 22Q2 (10) | 0.49 | 7.78 | -3.01 | 11.53 | 0.52 | -27.16 | 22.73 | 37.18 | -35.09 | 12.92 | -21.23 | 40.36 | 159.56 | -2.94 | 42.08 | 129.94 | -1.95 | 63.9 |
| 22Q1 (9) | 0.45 | 6.46 | -1.34 | 11.47 | 21.38 | -11.63 | 16.57 | 13.88 | 45.61 | 16.40 | -26.65 | -41.02 | 164.40 | -33.29 | -12.3 | 132.52 | -31.07 | -12.28 |
| 21Q4 (8) | 0.43 | -5.07 | -8.6 | 9.45 | -30.87 | -25.0 | 14.55 | -58.91 | 165.51 | 22.36 | 167.45 | -67.5 | 246.43 | 63.33 | 42.34 | 192.24 | 72.0 | 42.0 |
| 21Q3 (7) | 0.45 | -10.96 | -10.46 | 13.67 | -13.64 | 10.06 | 35.41 | 1.11 | 82.24 | 8.36 | -9.17 | -43.63 | 150.88 | 34.35 | 9.56 | 111.77 | 40.98 | 4.67 |
| 21Q2 (6) | 0.51 | 9.63 | 6.24 | 15.83 | 21.96 | 63.2 | 35.02 | 207.73 | 43.94 | 9.20 | -66.9 | -4.9 | 112.30 | -40.09 | 0.19 | 79.28 | -47.52 | -3.49 |
| 21Q1 (5) | 0.46 | -1.37 | 8.52 | 12.98 | 3.02 | 46.01 | 11.38 | 107.66 | 194.06 | 27.81 | -59.58 | -44.3 | 187.46 | 8.28 | 35.91 | 151.08 | 11.6 | 51.31 |
| 20Q4 (4) | 0.47 | -7.0 | 0.0 | 12.6 | 1.45 | 0.0 | 5.48 | -71.8 | 0.0 | 68.79 | 363.81 | 0.0 | 173.13 | 25.72 | 0.0 | 135.38 | 26.78 | 0.0 |
| 20Q3 (3) | 0.50 | 5.65 | 0.0 | 12.42 | 28.04 | 0.0 | 19.43 | -20.14 | 0.0 | 14.83 | 53.25 | 0.0 | 137.71 | 22.86 | 0.0 | 106.78 | 29.98 | 0.0 |
| 20Q2 (2) | 0.48 | 11.98 | 0.0 | 9.7 | 9.11 | 0.0 | 24.33 | 528.68 | 0.0 | 9.68 | -80.61 | 0.0 | 112.09 | -18.73 | 0.0 | 82.15 | -17.73 | 0.0 |
| 20Q1 (1) | 0.42 | 0.0 | 0.0 | 8.89 | 0.0 | 0.0 | 3.87 | 0.0 | 0.0 | 49.92 | 0.0 | 0.0 | 137.93 | 0.0 | 0.0 | 99.85 | 0.0 | 0.0 |
