- 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) | 0.71 | 9.18 | 49.93 | 34.08 | 25.03 | 5.39 | 7.60 | 30.14 | 10.51 | 4.83 | 106.30 | 19.41 | 26.28 | 2.86 |
| 2023 (9) | 0.65 | -6.12 | 37.24 | 3.3 | 23.75 | -2.38 | 5.84 | -52.71 | 10.02 | 43.89 | 89.02 | -16.6 | 25.55 | -7.59 |
| 2022 (8) | 0.69 | 5.19 | 36.05 | 49.03 | 24.33 | 6.85 | 12.35 | -44.89 | 6.97 | 94.04 | 106.74 | -24.75 | 27.65 | -10.4 |
| 2021 (7) | 0.66 | 15.15 | 24.19 | 5.36 | 22.77 | 9.05 | 22.41 | 153.51 | 3.59 | -50.62 | 141.84 | -58.44 | 30.86 | -74.87 |
| 2020 (6) | 0.57 | 1.23 | 22.96 | -12.03 | 20.88 | -18.94 | 8.84 | 94.71 | 7.27 | -47.29 | 341.32 | 46.92 | 122.82 | 107.36 |
| 2019 (5) | 0.56 | -10.46 | 26.1 | -12.36 | 25.76 | 1.18 | 4.54 | -37.98 | 13.79 | 20.81 | 232.32 | 11.02 | 59.23 | 102.91 |
| 2018 (4) | 0.63 | -1.8 | 29.78 | 27.21 | 25.46 | 36.51 | 7.32 | -8.27 | 11.42 | -3.77 | 209.26 | 11.38 | 29.19 | -22.31 |
| 2017 (3) | 0.64 | 10.51 | 23.41 | 51.72 | 18.65 | 15.34 | 7.98 | -42.09 | 11.87 | 28.94 | 187.88 | -27.99 | 37.57 | -56.12 |
| 2016 (2) | 0.58 | 52.87 | 15.43 | 282.88 | 16.17 | 6.94 | 13.78 | -32.48 | 9.20 | 557.33 | 260.90 | 0.62 | 85.62 | -11.84 |
| 2015 (1) | 0.38 | -22.14 | 4.03 | -32.61 | 15.12 | 21.84 | 20.41 | 104.3 | 1.40 | 0 | 259.29 | 41.22 | 97.12 | 71.62 |
| 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) | 0.71 | -2.01 | 9.18 | 49.93 | 18.77 | 34.08 | 4.96 | -48.17 | -18.42 | 47.16 | 50.89 | 20.93 | 106.30 | 41.73 | 19.41 | 26.28 | 37.38 | 2.86 |
| 24Q3 (19) | 0.72 | 7.92 | 9.89 | 42.04 | 9.91 | 10.34 | 9.57 | -1.24 | 21.14 | 31.26 | 8.7 | 21.69 | 75.00 | -39.73 | -3.44 | 19.13 | -40.65 | -0.05 |
| 24Q2 (18) | 0.67 | 4.16 | 0.09 | 38.25 | 0.84 | -2.0 | 9.69 | 23.91 | 97.76 | 28.75 | -13.0 | -47.85 | 124.45 | 32.75 | 53.15 | 32.23 | 17.29 | 66.48 |
| 24Q1 (17) | 0.64 | -0.88 | -2.27 | 37.93 | 1.85 | 0.77 | 7.82 | 28.62 | 76.92 | 33.05 | -15.25 | -47.95 | 93.75 | 5.31 | -8.54 | 27.48 | 7.55 | 32.5 |
| 23Q4 (16) | 0.65 | -1.37 | -6.12 | 37.24 | -2.26 | 3.3 | 6.08 | -23.04 | -20.21 | 39.00 | 51.84 | -21.05 | 89.02 | 14.61 | -16.6 | 25.55 | 33.49 | -7.59 |
| 23Q3 (15) | 0.66 | -1.71 | -6.32 | 38.1 | -2.38 | 4.87 | 7.90 | 61.22 | -33.33 | 25.69 | -53.42 | 12.75 | 77.67 | -4.42 | -20.14 | 19.14 | -1.14 | -11.02 |
| 23Q2 (14) | 0.67 | 1.71 | -2.34 | 39.03 | 3.69 | 22.47 | 4.90 | 10.86 | -68.37 | 55.14 | -13.17 | 238.33 | 81.26 | -20.72 | -18.56 | 19.36 | -6.65 | -13.73 |
| 23Q1 (13) | 0.66 | -4.79 | -5.38 | 37.64 | 4.41 | 36.33 | 4.42 | -41.99 | -75.24 | 63.50 | 28.54 | 277.59 | 102.50 | -3.97 | 18.63 | 20.74 | -24.99 | 11.15 |
| 22Q4 (12) | 0.69 | -1.58 | 5.19 | 36.05 | -0.77 | 49.03 | 7.62 | -35.7 | -76.79 | 49.40 | 116.84 | 409.89 | 106.74 | 9.75 | -24.75 | 27.65 | 28.54 | -10.4 |
| 22Q3 (11) | 0.70 | 2.47 | 19.58 | 36.33 | 13.99 | 68.66 | 11.85 | -23.5 | -58.73 | 22.78 | 39.79 | 154.18 | 97.26 | -2.53 | -24.09 | 21.51 | -4.14 | -16.43 |
| 22Q2 (10) | 0.68 | -1.46 | 11.07 | 31.87 | 15.43 | 76.66 | 15.49 | -13.22 | -14.8 | 16.30 | -3.09 | 19.01 | 99.78 | 15.49 | -17.68 | 22.44 | 20.26 | 4.96 |
| 22Q1 (9) | 0.69 | 5.84 | 32.01 | 27.61 | 14.14 | 40.72 | 17.85 | -45.63 | 59.8 | 16.82 | 73.58 | -34.74 | 86.40 | -39.09 | -70.05 | 18.66 | -39.53 | -69.36 |
| 21Q4 (8) | 0.66 | 11.88 | 15.15 | 24.19 | 12.3 | 5.36 | 32.83 | 14.35 | 127.35 | 9.69 | 8.1 | -44.44 | 141.84 | 10.7 | -58.44 | 30.86 | 19.89 | -74.87 |
| 21Q3 (7) | 0.59 | -4.83 | 1.02 | 21.54 | 19.4 | -17.09 | 28.71 | 57.92 | 118.0 | 8.96 | -34.55 | -45.71 | 128.13 | 5.71 | -17.36 | 25.74 | 20.39 | -29.56 |
| 21Q2 (6) | 0.62 | 17.13 | 3.2 | 18.04 | -8.05 | -31.56 | 18.18 | 62.76 | 92.79 | 13.69 | -46.86 | -43.82 | 121.21 | -57.99 | -23.24 | 21.38 | -64.89 | -40.53 |
| 21Q1 (5) | 0.53 | -7.68 | -6.06 | 19.62 | -14.55 | -24.54 | 11.17 | -22.65 | 3503.23 | 25.77 | 47.76 | 0 | 288.52 | -15.47 | 46.9 | 60.90 | -50.42 | 64.2 |
| 20Q4 (4) | 0.57 | -1.85 | 0.0 | 22.96 | -11.62 | 0.0 | 14.44 | 9.64 | 0.0 | 17.44 | 5.63 | 0.0 | 341.32 | 120.14 | 0.0 | 122.82 | 236.12 | 0.0 |
| 20Q3 (3) | 0.58 | -2.77 | 0.0 | 25.98 | -1.44 | 0.0 | 13.17 | 39.66 | 0.0 | 16.51 | -32.27 | 0.0 | 155.05 | -1.81 | 0.0 | 36.54 | 1.64 | 0.0 |
| 20Q2 (2) | 0.60 | 6.62 | 0.0 | 26.36 | 1.38 | 0.0 | 9.43 | 2941.94 | 0.0 | 24.38 | 0 | 0.0 | 157.91 | -19.6 | 0.0 | 35.95 | -3.07 | 0.0 |
| 20Q1 (1) | 0.56 | 0.0 | 0.0 | 26.0 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 196.40 | 0.0 | 0.0 | 37.09 | 0.0 | 0.0 |
