- 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) | 0.29 | 5.74 | 5.71 | 13.29 | 35.41 | 28.86 | 15.15 | 67.22 | 0.59 | -50.84 | 264.41 | -36.54 | 216.16 | -38.69 |
| 2023 (9) | 0.27 | -2.3 | 5.04 | -0.4 | 27.48 | -21.71 | 9.06 | -75.52 | 1.20 | 0.0 | 416.65 | 12.24 | 352.58 | 12.84 |
| 2022 (8) | 0.28 | -9.51 | 5.06 | -32.35 | 35.1 | -7.0 | 37.01 | -31.93 | 1.20 | -10.24 | 371.20 | -4.18 | 312.46 | -6.79 |
| 2021 (7) | 0.31 | 23.82 | 7.48 | 68.47 | 37.74 | 26.94 | 54.37 | 10.67 | 1.34 | 16.83 | 387.39 | -14.96 | 335.21 | -17.6 |
| 2020 (6) | 0.25 | 1.18 | 4.44 | -7.69 | 29.73 | -1.1 | 49.13 | 114.45 | 1.15 | -45.29 | 455.53 | 0.57 | 406.80 | 1.85 |
| 2019 (5) | 0.25 | -9.72 | 4.81 | -16.35 | 30.06 | -8.41 | 22.91 | 13.98 | 2.10 | 17.23 | 452.97 | 24.05 | 399.41 | 29.02 |
| 2018 (4) | 0.27 | 4.74 | 5.75 | -3.2 | 32.82 | -0.03 | 20.10 | 18.58 | 1.79 | -8.69 | 365.14 | -4.72 | 309.58 | -5.4 |
| 2017 (3) | 0.26 | -1.67 | 5.94 | -11.87 | 32.83 | 0.0 | 16.95 | 23.18 | 1.96 | 11.72 | 383.24 | 15.09 | 327.24 | 18.14 |
| 2016 (2) | 0.26 | -8.66 | 6.74 | -28.53 | 32.83 | -6.36 | 13.76 | -16.5 | 1.76 | -8.89 | 332.99 | 3.79 | 277.00 | 6.24 |
| 2015 (1) | 0.29 | -12.81 | 9.43 | -19.95 | 35.06 | 8.28 | 16.48 | 5.71 | 1.93 | 0 | 320.82 | 34.04 | 260.73 | 34.08 |
| 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) | 0.29 | 7.28 | 5.74 | 5.71 | 17.49 | 13.29 | 15.35 | -29.49 | 22.9 | 2.49 | 0 | -76.97 | 264.41 | -2.48 | -36.54 | 216.16 | -1.63 | -38.69 |
| 24Q3 (19) | 0.27 | -1.69 | 3.48 | 4.86 | 23.66 | 17.96 | 21.77 | 19.42 | 62.83 | 0.00 | 0 | -100.0 | 271.13 | -3.98 | -35.28 | 219.74 | -6.48 | -36.47 |
| 24Q2 (18) | 0.27 | -2.82 | -9.29 | 3.93 | -21.24 | -14.38 | 18.23 | 256.05 | 585.34 | 0.00 | 0 | -100.0 | 282.37 | -2.67 | -23.68 | 234.96 | -4.28 | -24.27 |
| 24Q1 (17) | 0.28 | 3.17 | -2.51 | 4.99 | -0.99 | 9.91 | 5.12 | -59.01 | -8.9 | 0.00 | -100.0 | -100.0 | 290.13 | -30.37 | -18.05 | 245.46 | -30.38 | -16.84 |
| 23Q4 (16) | 0.27 | 4.99 | -2.3 | 5.04 | 22.33 | -0.4 | 12.49 | -6.58 | -52.9 | 10.81 | 26.13 | 70.27 | 416.65 | -0.54 | 12.24 | 352.58 | 1.93 | 12.84 |
| 23Q3 (15) | 0.26 | -13.82 | -10.36 | 4.12 | -10.24 | -23.28 | 13.37 | 402.63 | -64.56 | 8.57 | -65.71 | -7.86 | 418.90 | 13.23 | 17.94 | 345.91 | 11.49 | 18.86 |
| 23Q2 (14) | 0.30 | 4.45 | -12.27 | 4.59 | 1.1 | -36.51 | 2.66 | -52.67 | -93.01 | 25.00 | 0.0 | 416.67 | 369.96 | 4.5 | 15.59 | 310.27 | 5.11 | 15.0 |
| 23Q1 (13) | 0.29 | 3.38 | -2.48 | 4.54 | -10.28 | -37.72 | 5.62 | -78.81 | -87.92 | 25.00 | 293.75 | 325.0 | 354.03 | -4.63 | -13.82 | 295.18 | -5.53 | -15.78 |
| 22Q4 (12) | 0.28 | -3.67 | -9.51 | 5.06 | -5.77 | -32.35 | 26.52 | -29.71 | -41.98 | 6.35 | -31.75 | 11.11 | 371.20 | 4.51 | -4.18 | 312.46 | 7.37 | -6.79 |
| 22Q3 (11) | 0.29 | -15.66 | -4.88 | 5.37 | -25.73 | -29.34 | 37.73 | -0.92 | -38.73 | 9.30 | 92.25 | 123.26 | 355.19 | 10.98 | -8.57 | 291.02 | 7.87 | -13.75 |
| 22Q2 (10) | 0.34 | 16.12 | 16.2 | 7.23 | -0.82 | 2.7 | 38.08 | -18.16 | -24.22 | 4.84 | -17.74 | 4.69 | 320.05 | -22.09 | -20.95 | 269.80 | -23.02 | -23.72 |
| 22Q1 (9) | 0.29 | -4.07 | 5.89 | 7.29 | -2.54 | 2.82 | 46.53 | 1.79 | -27.97 | 5.88 | 2.94 | -3.36 | 410.82 | 6.05 | -10.46 | 350.49 | 4.56 | -12.24 |
| 21Q4 (8) | 0.31 | 1.25 | 23.82 | 7.48 | -1.58 | 68.47 | 45.71 | -25.77 | -39.41 | 5.71 | 37.14 | 83.42 | 387.39 | -0.28 | -14.96 | 335.21 | -0.65 | -17.6 |
| 21Q3 (7) | 0.30 | 3.02 | 21.51 | 7.6 | 7.95 | 56.38 | 61.58 | 22.55 | -14.73 | 4.17 | -9.85 | 14.86 | 388.48 | -4.05 | -8.62 | 337.42 | -4.6 | -9.95 |
| 21Q2 (6) | 0.29 | 5.82 | 8.39 | 7.04 | -0.71 | 69.23 | 50.25 | -22.21 | 8.93 | 4.62 | -24.07 | -16.94 | 404.86 | -11.76 | 8.4 | 353.70 | -11.43 | 6.67 |
| 21Q1 (5) | 0.28 | 12.17 | 23.47 | 7.09 | 59.68 | 67.61 | 64.60 | -14.37 | 405.08 | 6.09 | 95.38 | -63.99 | 458.82 | 0.72 | -8.77 | 399.36 | -1.83 | -9.41 |
| 20Q4 (4) | 0.25 | -0.64 | 0.0 | 4.44 | -8.64 | 0.0 | 75.44 | 4.46 | 0.0 | 3.12 | -14.12 | 0.0 | 455.53 | 7.15 | 0.0 | 406.80 | 8.56 | 0.0 |
| 20Q3 (3) | 0.25 | -8.1 | 0.0 | 4.86 | 16.83 | 0.0 | 72.22 | 56.56 | 0.0 | 3.63 | -34.81 | 0.0 | 425.13 | 13.83 | 0.0 | 374.72 | 13.01 | 0.0 |
| 20Q2 (2) | 0.27 | 20.54 | 0.0 | 4.16 | -1.65 | 0.0 | 46.13 | 260.67 | 0.0 | 5.56 | -67.08 | 0.0 | 373.47 | -25.74 | 0.0 | 331.57 | -24.78 | 0.0 |
| 20Q1 (1) | 0.23 | 0.0 | 0.0 | 4.23 | 0.0 | 0.0 | 12.79 | 0.0 | 0.0 | 16.90 | 0.0 | 0.0 | 502.90 | 0.0 | 0.0 | 440.82 | 0.0 | 0.0 |
