- 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) | 0.44 | -6.25 | 14.98 | -6.38 | 43.26 | 11.7 | 3.98 | 31.35 | 4.12 | -48.75 | 182.39 | 10.63 | 164.14 | 11.68 |
| 2023 (9) | 0.47 | 5.47 | 16.0 | 16.45 | 38.73 | -6.38 | 3.03 | -69.42 | 8.05 | 144.43 | 164.87 | -10.68 | 146.97 | -11.38 |
| 2022 (8) | 0.44 | 21.85 | 13.74 | 181.56 | 41.37 | 7.45 | 9.91 | -30.65 | 3.29 | 518.67 | 184.58 | -13.9 | 165.84 | -13.25 |
| 2021 (7) | 0.36 | -1.57 | 4.88 | -23.87 | 38.5 | -6.07 | 14.29 | -57.96 | 0.53 | -12.59 | 214.38 | 12.23 | 191.18 | 13.37 |
| 2020 (6) | 0.37 | 3.06 | 6.41 | 25.93 | 40.99 | 31.21 | 33.99 | 140.72 | 0.61 | 6.96 | 191.02 | 7.57 | 168.63 | 9.08 |
| 2019 (5) | 0.36 | 7.47 | 5.09 | 62.62 | 31.24 | 2.19 | 14.12 | 8.12 | 0.57 | -31.88 | 177.58 | -18.81 | 154.60 | -15.92 |
| 2018 (4) | 0.33 | -14.45 | 3.13 | -50.79 | 30.57 | 16.81 | 13.06 | -18.07 | 0.84 | -39.76 | 218.71 | 54.34 | 183.88 | 46.33 |
| 2017 (3) | 0.39 | 6.68 | 6.36 | 30.06 | 26.17 | 12.32 | 15.94 | -37.71 | 1.39 | -9.73 | 141.71 | -10.88 | 125.66 | -8.42 |
| 2016 (2) | 0.37 | 11.4 | 4.89 | 88.08 | 23.3 | 9.13 | 25.59 | 38.85 | 1.54 | 146.99 | 159.01 | -22.55 | 137.22 | -25.95 |
| 2015 (1) | 0.33 | -35.33 | 2.6 | -66.41 | 21.35 | 8.43 | 18.43 | 81.58 | 0.62 | 0 | 205.30 | 51.91 | 185.31 | 66.51 |
| 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) | 0.44 | -0.57 | -6.25 | 14.98 | -1.06 | -6.38 | 5.33 | 167.84 | 19.51 | 9.38 | -82.84 | -58.06 | 182.39 | 2.38 | 10.63 | 164.14 | 5.79 | 11.68 |
| 24Q3 (19) | 0.44 | -4.27 | -4.25 | 15.14 | -0.66 | -0.26 | 1.99 | -65.03 | 31.79 | 54.65 | 313.2 | -45.19 | 178.15 | 6.71 | 5.48 | 155.16 | 5.85 | 4.4 |
| 24Q2 (18) | 0.46 | 1.99 | 3.24 | 15.24 | -1.1 | 2.14 | 5.69 | 108.42 | 85.95 | 13.23 | -66.67 | -54.87 | 166.94 | -2.31 | -7.12 | 146.58 | -1.85 | -5.72 |
| 24Q1 (17) | 0.45 | -3.44 | 4.36 | 15.41 | -3.69 | -1.34 | 2.73 | -38.79 | -13.06 | 39.68 | 77.5 | 53.73 | 170.89 | 3.65 | -9.28 | 149.34 | 1.61 | -10.14 |
| 23Q4 (16) | 0.47 | 1.56 | 5.47 | 16.0 | 5.4 | 16.45 | 4.46 | 195.36 | 189.56 | 22.36 | -77.58 | 132.96 | 164.87 | -2.39 | -10.68 | 146.97 | -1.11 | -11.38 |
| 23Q3 (15) | 0.46 | 3.22 | 6.31 | 15.18 | 1.74 | -0.2 | 1.51 | -50.65 | -89.51 | 99.70 | 240.24 | 938.92 | 168.90 | -6.03 | -20.23 | 148.62 | -4.41 | -20.99 |
| 23Q2 (14) | 0.45 | 3.09 | -5.17 | 14.92 | -4.48 | -15.99 | 3.06 | -2.55 | -82.01 | 29.30 | 13.53 | 131.81 | 179.74 | -4.59 | -12.27 | 155.48 | -6.45 | -14.54 |
| 23Q1 (13) | 0.43 | -2.41 | 21.38 | 15.62 | 13.68 | 189.8 | 3.14 | 163.05 | -87.15 | 25.81 | 168.96 | 2503.33 | 188.38 | 2.06 | -10.22 | 166.20 | 0.22 | -9.91 |
| 22Q4 (12) | 0.44 | 2.37 | 21.85 | 13.74 | -9.66 | 181.56 | -4.98 | -134.58 | -126.2 | 9.60 | 0.0 | 666.17 | 184.58 | -12.83 | -13.9 | 165.84 | -11.83 | -13.25 |
| 22Q3 (11) | 0.43 | -7.93 | 11.51 | 15.21 | -14.36 | 188.61 | 14.40 | -15.34 | 83.91 | 9.60 | -24.08 | 198.07 | 211.74 | 3.35 | 7.56 | 188.10 | 3.39 | 9.62 |
| 22Q2 (10) | 0.47 | 31.96 | 16.59 | 17.76 | 229.5 | 224.68 | 17.01 | -30.4 | 58.68 | 12.64 | 1174.97 | 218.06 | 204.87 | -2.36 | 6.34 | 181.93 | -1.39 | 8.3 |
| 22Q1 (9) | 0.36 | -2.03 | -1.16 | 5.39 | 10.45 | -7.86 | 24.44 | 28.56 | 13.99 | 0.99 | -20.84 | -64.5 | 209.82 | -2.13 | 4.3 | 184.49 | -3.5 | 3.89 |
| 21Q4 (8) | 0.36 | -6.32 | -1.57 | 4.88 | -7.4 | -23.87 | 19.01 | 142.78 | -39.86 | 1.25 | -61.1 | -36.96 | 214.38 | 8.9 | 12.23 | 191.18 | 11.42 | 13.37 |
| 21Q3 (7) | 0.39 | -3.73 | 3.07 | 5.27 | -3.66 | -11.73 | 7.83 | -26.96 | -88.04 | 3.22 | -18.99 | 321.97 | 196.86 | 2.18 | 6.54 | 171.59 | 2.14 | 5.13 |
| 21Q2 (6) | 0.40 | 11.87 | 9.36 | 5.47 | -6.5 | -2.5 | 10.72 | -50.0 | -75.59 | 3.97 | 42.33 | 184.95 | 192.66 | -4.23 | 3.63 | 167.99 | -5.4 | 3.66 |
| 21Q1 (5) | 0.36 | -2.43 | -3.11 | 5.85 | -8.74 | 15.84 | 21.44 | -32.17 | 407.16 | 2.79 | 40.55 | 0 | 201.17 | 5.31 | 13.93 | 177.58 | 5.31 | 16.78 |
| 20Q4 (4) | 0.37 | -1.91 | 0.0 | 6.41 | 7.37 | 0.0 | 31.61 | -51.72 | 0.0 | 1.99 | 160.41 | 0.0 | 191.02 | 3.38 | 0.0 | 168.63 | 3.32 | 0.0 |
| 20Q3 (3) | 0.38 | 2.14 | 0.0 | 5.97 | 6.42 | 0.0 | 65.47 | 49.1 | 0.0 | 0.76 | -45.3 | 0.0 | 184.78 | -0.61 | 0.0 | 163.21 | 0.71 | 0.0 |
| 20Q2 (2) | 0.37 | -0.88 | 0.0 | 5.61 | 11.09 | 0.0 | 43.91 | 729.08 | 0.0 | 1.39 | 0 | 0.0 | 185.92 | 5.29 | 0.0 | 162.06 | 6.57 | 0.0 |
| 20Q1 (1) | 0.37 | 0.0 | 0.0 | 5.05 | 0.0 | 0.0 | -6.98 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 176.58 | 0.0 | 0.0 | 152.07 | 0.0 | 0.0 |
