- 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) | 0.63 | 13.7 | 95.86 | 138.16 | 51.69 | 21.2 | 10.89 | -35.29 | 4.51 | 62.7 | 75.09 | -41.17 | 58.53 | -26.44 |
| 2023 (9) | 0.56 | 16.95 | 40.25 | 128.17 | 42.65 | -18.67 | 16.83 | -67.5 | 2.77 | 150.57 | 127.64 | -59.25 | 79.57 | -69.19 |
| 2022 (8) | 0.47 | 123.06 | 17.64 | 863.93 | 52.44 | 73.47 | 51.78 | -77.11 | 1.11 | 1861.4 | 313.26 | 32.42 | 258.22 | 19.25 |
| 2021 (7) | 0.21 | 9.74 | 1.83 | 96.77 | 30.23 | 12.76 | 226.22 | -5.84 | 0.06 | -16.01 | 236.57 | -23.3 | 216.54 | -21.18 |
| 2020 (6) | 0.19 | -3.43 | 0.93 | -74.17 | 26.81 | -0.96 | 240.26 | 62.99 | 0.07 | -76.59 | 308.45 | -13.25 | 274.71 | -2.21 |
| 2019 (5) | 0.20 | 6.75 | 3.6 | 2.86 | 27.07 | -20.29 | 147.41 | -87.86 | 0.29 | 89.35 | 355.55 | 42.31 | 280.91 | 28.56 |
| 2018 (4) | 0.19 | 75.4 | 3.5 | 0 | 33.96 | 21.94 | 1214.63 | 0 | 0.15 | 0 | 249.84 | -61.9 | 218.50 | -65.61 |
| 2017 (3) | 0.11 | -5.46 | 0 | 0 | 27.85 | -10.82 | 0.00 | 0 | 0.00 | 0 | 655.73 | -4.01 | 635.29 | -6.45 |
| 2016 (2) | 0.11 | -22.68 | 0 | 0 | 31.23 | 13.56 | 0.00 | 0 | 0.00 | 0 | 683.09 | 59.78 | 679.06 | 59.85 |
| 2015 (1) | 0.15 | 24.3 | 0 | 0 | 27.5 | 29.23 | 0.00 | 0 | 0.00 | 0 | 427.51 | -25.96 | 424.81 | -25.55 |
| 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) | 0.63 | -2.06 | 13.7 | 95.86 | 44.67 | 138.16 | 10.98 | 28.87 | -19.68 | 14.36 | -4.16 | 16.77 | 75.09 | -5.73 | -41.17 | 58.53 | -1.01 | -26.44 |
| 24Q3 (19) | 0.64 | -3.27 | 20.37 | 66.26 | 13.71 | 129.91 | 8.52 | -23.52 | -10.88 | 14.98 | -0.19 | 30.98 | 79.65 | -7.54 | -31.82 | 59.13 | -1.63 | -25.75 |
| 24Q2 (18) | 0.67 | 14.65 | 25.54 | 58.27 | 21.93 | 188.89 | 11.14 | -27.28 | -50.95 | 15.01 | 8.93 | 190.52 | 86.15 | -20.81 | -47.21 | 60.11 | 1.04 | -51.85 |
| 24Q1 (17) | 0.58 | 4.68 | 5.06 | 47.79 | 18.73 | 150.6 | 15.32 | 12.07 | -34.25 | 13.78 | 12.06 | 182.96 | 108.79 | -14.77 | -40.48 | 59.49 | -25.24 | -61.13 |
| 23Q4 (16) | 0.56 | 3.68 | 16.95 | 40.25 | 39.66 | 128.17 | 13.67 | 42.99 | -62.56 | 12.29 | 7.51 | 218.75 | 127.64 | 9.25 | -59.25 | 79.57 | -0.09 | -69.19 |
| 23Q3 (15) | 0.54 | 0.89 | 30.12 | 28.82 | 42.89 | 18.21 | 9.56 | -57.9 | -79.71 | 11.44 | 121.39 | 221.44 | 116.83 | -28.4 | 2.27 | 79.64 | -36.21 | -11.62 |
| 23Q2 (14) | 0.53 | -4.05 | 39.44 | 20.17 | 5.77 | -2.28 | 22.71 | -2.53 | -68.95 | 5.17 | 6.09 | 53.9 | 163.18 | -10.72 | 52.13 | 124.85 | -18.43 | 43.01 |
| 23Q1 (13) | 0.55 | 16.53 | 64.21 | 19.07 | 8.11 | 23.67 | 23.30 | -36.18 | -70.56 | 4.87 | 26.23 | 5.34 | 182.77 | -41.66 | 13.93 | 153.06 | -40.72 | 12.26 |
| 22Q4 (12) | 0.47 | 15.35 | 123.06 | 17.64 | -27.65 | 863.93 | 36.51 | -22.52 | -80.54 | 3.86 | 8.41 | 1294.51 | 313.26 | 174.21 | 32.42 | 258.22 | 186.56 | 19.25 |
| 22Q3 (11) | 0.41 | 8.11 | 93.83 | 24.38 | 18.12 | 1733.08 | 47.12 | -35.57 | -78.12 | 3.56 | 6.0 | 1354.08 | 114.24 | 6.51 | -52.74 | 90.11 | 3.22 | -56.68 |
| 22Q2 (10) | 0.38 | 13.0 | 23.4 | 20.64 | 33.85 | 2300.0 | 73.13 | -7.59 | -65.0 | 3.36 | -27.38 | 1130.73 | 107.26 | -33.14 | -30.71 | 87.30 | -35.97 | -38.99 |
| 22Q1 (9) | 0.34 | 58.29 | 72.03 | 15.42 | 742.62 | 1613.33 | 79.14 | -57.82 | -72.96 | 4.62 | 1571.08 | 2168.5 | 160.43 | -32.18 | -49.69 | 136.34 | -37.04 | -53.04 |
| 21Q4 (8) | 0.21 | 0.24 | 9.74 | 1.83 | 37.59 | 96.77 | 187.62 | -12.89 | -34.23 | 0.28 | 13.04 | 13.09 | 236.57 | -2.14 | -23.3 | 216.54 | 4.11 | -21.18 |
| 21Q3 (7) | 0.21 | -31.17 | 15.94 | 1.33 | 54.65 | 37.11 | 215.39 | 3.09 | -27.11 | 0.24 | -10.28 | -3.31 | 241.75 | 56.17 | -15.68 | 207.99 | 45.35 | -12.92 |
| 21Q2 (6) | 0.31 | 57.53 | 1.38 | 0.86 | -4.44 | -14.0 | 208.94 | -28.61 | -3.97 | 0.27 | 33.85 | -21.04 | 154.80 | -51.46 | 9.97 | 143.10 | -50.71 | 15.33 |
| 21Q1 (5) | 0.20 | 0.98 | 12.85 | 0.9 | -3.23 | -25.62 | 292.68 | 2.6 | 59.93 | 0.20 | -16.69 | -48.69 | 318.90 | 3.39 | -8.17 | 290.34 | 5.69 | -4.95 |
| 20Q4 (4) | 0.19 | 5.9 | 0.0 | 0.93 | -4.12 | 0.0 | 285.25 | -3.48 | 0.0 | 0.24 | -3.35 | 0.0 | 308.45 | 7.58 | 0.0 | 274.71 | 15.01 | 0.0 |
| 20Q3 (3) | 0.18 | -39.82 | 0.0 | 0.97 | -3.0 | 0.0 | 295.52 | 35.82 | 0.0 | 0.25 | -26.73 | 0.0 | 286.72 | 103.68 | 0.0 | 238.85 | 92.5 | 0.0 |
| 20Q2 (2) | 0.30 | 75.35 | 0.0 | 1.0 | -17.36 | 0.0 | 217.58 | 18.89 | 0.0 | 0.35 | -13.03 | 0.0 | 140.77 | -59.47 | 0.0 | 124.08 | -59.38 | 0.0 |
| 20Q1 (1) | 0.17 | 0.0 | 0.0 | 1.21 | 0.0 | 0.0 | 183.01 | 0.0 | 0.0 | 0.40 | 0.0 | 0.0 | 347.29 | 0.0 | 0.0 | 305.47 | 0.0 | 0.0 |
