- 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 | 7.95 | 45.08 | 60.71 | 91.32 | 70.76 | 20.51 | 46.92 | 1.40 | 10.06 | 93.62 | -9.76 | 41.72 | -33.83 |
| 2023 (9) | 0.40 | -23.12 | 28.05 | -45.43 | 53.48 | 14.54 | 13.96 | 10.53 | 1.27 | -63.16 | 103.74 | 4.75 | 63.05 | -5.59 |
| 2022 (8) | 0.53 | 4.68 | 51.4 | 16.74 | 46.69 | -27.13 | 12.63 | -22.61 | 3.45 | -17.37 | 99.04 | -18.43 | 66.78 | 0.66 |
| 2021 (7) | 0.50 | 6.92 | 44.03 | 42.86 | 64.07 | -31.21 | 16.32 | -31.74 | 4.17 | 49.08 | 121.41 | -5.64 | 66.34 | 48.84 |
| 2020 (6) | 0.47 | 15.19 | 30.82 | -33.23 | 93.14 | 29.61 | 23.91 | -21.04 | 2.80 | -17.28 | 128.66 | -1.21 | 44.57 | 28.82 |
| 2019 (5) | 0.41 | 39.68 | 46.16 | 30.88 | 71.86 | 88.41 | 30.28 | 43.17 | 3.38 | -10.94 | 130.24 | -2.55 | 34.60 | -48.29 |
| 2018 (4) | 0.29 | 31.92 | 35.27 | 21.83 | 38.14 | 215.47 | 21.15 | -28.88 | 3.80 | 40.68 | 133.65 | -36.66 | 66.91 | -58.04 |
| 2017 (3) | 0.22 | -1.38 | 28.95 | 3.02 | 12.09 | 2.63 | 29.74 | 6.94 | 2.70 | 0.9 | 211.01 | -4.85 | 159.45 | -7.84 |
| 2016 (2) | 0.22 | -2.77 | 28.1 | 5.64 | 11.78 | -23.85 | 27.81 | 8.29 | 2.68 | 18.93 | 221.77 | 35.02 | 173.02 | 58.89 |
| 2015 (1) | 0.23 | -14.84 | 26.6 | -19.9 | 15.47 | -4.62 | 25.68 | -41.07 | 2.25 | 0 | 164.25 | 26.2 | 108.89 | 11.46 |
| 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 | -0.02 | 7.95 | 45.08 | -1.38 | 60.71 | 25.20 | 67.11 | 154.29 | 4.93 | -38.32 | -40.82 | 93.62 | 4.9 | -9.76 | 41.72 | -4.66 | -33.83 |
| 24Q3 (19) | 0.44 | -7.17 | 10.63 | 45.71 | 52.06 | 58.94 | 15.08 | -42.04 | 143.62 | 7.99 | 76.46 | -52.14 | 89.25 | -17.92 | -21.14 | 43.76 | -32.36 | -27.63 |
| 24Q2 (18) | 0.47 | 17.48 | 11.01 | 30.06 | 9.95 | 2.49 | 26.02 | 54.42 | 125.28 | 4.53 | 9.0 | -25.69 | 108.73 | 7.64 | -4.78 | 64.70 | 21.94 | -15.78 |
| 24Q1 (17) | 0.40 | -0.99 | -20.38 | 27.34 | -2.53 | -46.09 | 16.85 | 70.03 | -32.71 | 4.15 | -50.11 | -2.8 | 101.01 | -2.63 | 7.39 | 53.06 | -15.84 | -10.76 |
| 23Q4 (16) | 0.40 | 2.46 | -23.12 | 28.05 | -2.47 | -45.43 | 9.91 | 60.1 | -61.42 | 8.32 | -50.12 | 59.73 | 103.74 | -8.33 | 4.75 | 63.05 | 4.27 | -5.59 |
| 23Q3 (15) | 0.39 | -6.85 | -23.64 | 28.76 | -1.94 | -43.45 | 6.19 | -46.41 | -31.83 | 16.69 | 173.97 | -18.0 | 113.17 | -0.89 | 0.71 | 60.47 | -21.28 | -5.12 |
| 23Q2 (14) | 0.42 | -15.74 | -20.19 | 29.33 | -42.16 | -29.19 | 11.55 | -53.87 | 268.61 | 6.09 | 42.57 | -43.48 | 114.19 | 21.4 | 19.97 | 76.82 | 29.2 | 44.02 |
| 23Q1 (13) | 0.50 | -4.4 | 2.87 | 50.71 | -1.34 | 19.97 | 25.04 | -2.53 | 37.66 | 4.27 | -18.01 | -60.35 | 94.06 | -5.03 | -13.6 | 59.46 | -10.96 | -3.38 |
| 22Q4 (12) | 0.53 | 1.76 | 4.68 | 51.4 | 1.06 | 16.74 | 25.69 | 182.93 | 66.17 | 5.21 | -74.39 | -71.21 | 99.04 | -11.86 | -18.43 | 66.78 | 4.79 | 0.66 |
| 22Q3 (11) | 0.52 | -2.64 | 3.67 | 50.86 | 22.79 | 18.61 | 9.08 | 232.55 | -14.74 | 20.35 | 88.85 | -18.37 | 112.37 | 18.06 | -6.53 | 63.73 | 19.48 | -1.12 |
| 22Q2 (10) | 0.53 | 8.6 | 13.53 | 41.42 | -2.01 | 11.95 | -6.85 | -137.66 | -139.41 | 10.78 | 0.0 | -26.14 | 95.18 | -12.57 | -33.08 | 53.34 | -13.32 | -23.81 |
| 22Q1 (9) | 0.49 | -2.71 | 1.16 | 42.27 | -4.0 | 28.64 | 18.19 | 17.66 | -21.53 | 10.78 | -40.46 | 1.59 | 108.87 | -10.33 | -13.55 | 61.54 | -7.24 | 5.2 |
| 21Q4 (8) | 0.50 | 0.78 | 6.92 | 44.03 | 2.68 | 42.86 | 15.46 | 45.16 | 17.03 | 18.10 | -27.4 | -2.6 | 121.41 | 0.99 | -5.64 | 66.34 | 2.93 | 48.84 |
| 21Q3 (7) | 0.50 | 6.61 | 9.5 | 42.88 | 15.89 | 21.44 | 10.65 | -38.72 | -44.44 | 24.93 | 70.86 | 150.8 | 120.22 | -15.47 | 0.67 | 64.45 | -7.94 | 79.18 |
| 21Q2 (6) | 0.47 | -3.23 | -0.34 | 37.0 | 12.6 | -38.2 | 17.38 | -25.02 | -34.27 | 14.59 | 37.55 | -22.27 | 142.22 | 12.94 | 19.76 | 70.01 | 19.68 | 51.27 |
| 21Q1 (5) | 0.48 | 2.83 | 14.14 | 32.86 | 6.62 | -37.95 | 23.18 | 75.47 | -43.16 | 10.61 | -42.91 | 12.63 | 125.93 | -2.12 | -2.16 | 58.50 | 31.25 | 94.22 |
| 20Q4 (4) | 0.47 | 3.21 | 0.0 | 30.82 | -12.72 | 0.0 | 13.21 | -31.09 | 0.0 | 18.58 | 86.94 | 0.0 | 128.66 | 7.74 | 0.0 | 44.57 | 23.91 | 0.0 |
| 20Q3 (3) | 0.45 | -2.97 | 0.0 | 35.31 | -41.02 | 0.0 | 19.17 | -27.5 | 0.0 | 9.94 | -47.04 | 0.0 | 119.42 | 0.56 | 0.0 | 35.97 | -22.28 | 0.0 |
| 20Q2 (2) | 0.47 | 10.83 | 0.0 | 59.87 | 13.05 | 0.0 | 26.44 | -35.16 | 0.0 | 18.77 | 99.29 | 0.0 | 118.75 | -7.74 | 0.0 | 46.28 | 53.65 | 0.0 |
| 20Q1 (1) | 0.42 | 0.0 | 0.0 | 52.96 | 0.0 | 0.0 | 40.78 | 0.0 | 0.0 | 9.42 | 0.0 | 0.0 | 128.71 | 0.0 | 0.0 | 30.12 | 0.0 | 0.0 |
