- 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) | 0.60 | 241.09 | 0.12 | -29.41 | 1.69 | -5.06 | -117.81 | 0 | 0.00 | 0 | 132.02 | -69.3 | 92.67 | -43.48 |
| 2023 (9) | 0.18 | 23.65 | 0.17 | -19.05 | 1.78 | -16.04 | -48.24 | 0 | 0.00 | 0 | 429.99 | -29.38 | 163.96 | -27.78 |
| 2022 (8) | 0.14 | -8.75 | 0.21 | -43.24 | 2.12 | 3.92 | -50.14 | 0 | 0.00 | 0 | 608.90 | 4.15 | 227.02 | 3.39 |
| 2021 (7) | 0.16 | -16.61 | 0.37 | -45.59 | 2.04 | 14.61 | -59.18 | 0 | 0.00 | 0 | 584.65 | 24.42 | 219.58 | 3.41 |
| 2020 (6) | 0.19 | 9.38 | 0.68 | 51.11 | 1.78 | -29.37 | -32.00 | 0 | 0.00 | 0 | 469.90 | -19.03 | 212.34 | -14.28 |
| 2019 (5) | 0.17 | -15.67 | 0.45 | -32.84 | 2.52 | -8.36 | -15.74 | 0 | 0.00 | 0 | 580.36 | 25.49 | 247.71 | 11.75 |
| 2018 (4) | 0.20 | 22.72 | 0.67 | 59.52 | 2.75 | -6.14 | -30.23 | 0 | 0.00 | 0 | 462.49 | -32.3 | 221.67 | 3.56 |
| 2017 (3) | 0.17 | -14.79 | 0.42 | -37.31 | 2.93 | -12.01 | -25.31 | 0 | 0.00 | 0 | 683.12 | 31.47 | 214.05 | 34.91 |
| 2016 (2) | 0.19 | -12.46 | 0.67 | -31.63 | 3.33 | -14.4 | -17.14 | 0 | 0.00 | 0 | 519.60 | 19.66 | 158.66 | -7.13 |
| 2015 (1) | 0.22 | 6.67 | 0.98 | -1.01 | 3.89 | -22.66 | -30.15 | 0 | 0.00 | 0 | 434.24 | -5.55 | 170.84 | 47.57 |
| 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) | 0.60 | 113.88 | 241.09 | 0.12 | -14.29 | -29.41 | -267.42 | -303.23 | -775.93 | 2.83 | 0.0 | 0.0 | 132.02 | -48.43 | -69.3 | 92.67 | -21.39 | -43.48 |
| 24Q3 (19) | 0.28 | 52.16 | 66.65 | 0.14 | -41.67 | -22.22 | -66.32 | -30.45 | 18.08 | 2.83 | 0.0 | 0.0 | 256.00 | -35.41 | -44.77 | 117.89 | -20.86 | -26.24 |
| 24Q2 (18) | 0.19 | 12.17 | 7.74 | 0.24 | 50.0 | 26.32 | -50.84 | -22.24 | -116.99 | 2.83 | 0.0 | 0.0 | 396.34 | -13.44 | -14.61 | 148.96 | -10.0 | -16.82 |
| 24Q1 (17) | 0.17 | -6.56 | 26.32 | 0.16 | -5.88 | -20.0 | -41.59 | -36.23 | 74.87 | 2.83 | 0.0 | 0.0 | 457.87 | 6.48 | -32.34 | 165.52 | 0.95 | -28.9 |
| 23Q4 (16) | 0.18 | 4.49 | 23.65 | 0.17 | -5.56 | -19.05 | -30.53 | 62.29 | -166.54 | 2.83 | 0.0 | 0.0 | 429.99 | -7.23 | -29.38 | 163.96 | 2.59 | -27.78 |
| 23Q3 (15) | 0.17 | -1.63 | 16.3 | 0.18 | -5.26 | -18.18 | -80.96 | -245.54 | -30.6 | 2.83 | 0.0 | -73.02 | 463.52 | -0.13 | -25.76 | 159.82 | -10.76 | -12.36 |
| 23Q2 (14) | 0.17 | 31.52 | 6.05 | 0.19 | -5.0 | -47.22 | -23.43 | 85.84 | 74.13 | 2.83 | 0.0 | -73.02 | 464.14 | -31.42 | -13.45 | 179.09 | -23.07 | -2.53 |
| 23Q1 (13) | 0.13 | -8.54 | -12.05 | 0.2 | -4.76 | -45.95 | -165.52 | -460.77 | -182.94 | 2.83 | 0.0 | -73.02 | 676.75 | 11.14 | 9.61 | 232.80 | 2.55 | 4.85 |
| 22Q4 (12) | 0.14 | -1.72 | -8.75 | 0.21 | -4.55 | -43.24 | 45.88 | 174.01 | 150.98 | 2.83 | -73.02 | -73.02 | 608.90 | -2.47 | 4.15 | 227.02 | 24.49 | 3.39 |
| 22Q3 (11) | 0.15 | -10.3 | 5.9 | 0.22 | -38.89 | -15.38 | -61.99 | 31.56 | 20.78 | 10.50 | 0.0 | 0 | 624.34 | 16.42 | -16.66 | 182.36 | -0.75 | -20.56 |
| 22Q2 (10) | 0.16 | 9.08 | 25.76 | 0.36 | -2.7 | 33.33 | -90.57 | -54.82 | 61.73 | 10.50 | 0.0 | 0 | 536.26 | -13.14 | -34.77 | 183.73 | -17.25 | -30.76 |
| 22Q1 (9) | 0.15 | -5.11 | 17.66 | 0.37 | 0.0 | 32.14 | -58.50 | -420.02 | -61.11 | 10.50 | 0.0 | 0 | 617.39 | 5.6 | -29.15 | 222.04 | 1.12 | -32.46 |
| 21Q4 (8) | 0.16 | 14.06 | -16.61 | 0.37 | 42.31 | -45.59 | 18.28 | 123.36 | 576.04 | 10.50 | 0 | 0 | 584.65 | -21.96 | 24.42 | 219.58 | -4.34 | 3.41 |
| 21Q3 (7) | 0.14 | 6.52 | -29.37 | 0.26 | -3.7 | -62.32 | -78.25 | 66.94 | -122.55 | 0.00 | 0 | 0 | 749.13 | -8.88 | 60.53 | 229.55 | -13.49 | 15.3 |
| 21Q2 (6) | 0.13 | 2.06 | -20.24 | 0.27 | -3.57 | -41.3 | -236.68 | -551.83 | -439.75 | 0.00 | 0 | 0 | 822.14 | -5.65 | 30.73 | 265.36 | -19.29 | 5.15 |
| 21Q1 (5) | 0.13 | -32.75 | -21.36 | 0.28 | -58.82 | -40.43 | -36.31 | -845.57 | 31.91 | 0.00 | 0 | 0 | 871.41 | 85.45 | 36.19 | 328.77 | 54.83 | 30.09 |
| 20Q4 (4) | 0.19 | -3.4 | 0.0 | 0.68 | -1.45 | 0.0 | -3.84 | 89.08 | 0.0 | 0.00 | 0 | 0.0 | 469.90 | 0.7 | 0.0 | 212.34 | 6.66 | 0.0 |
| 20Q3 (3) | 0.19 | 20.3 | 0.0 | 0.69 | 50.0 | 0.0 | -35.16 | 19.82 | 0.0 | 0.00 | 0 | 0.0 | 466.65 | -25.8 | 0.0 | 199.09 | -21.11 | 0.0 |
| 20Q2 (2) | 0.16 | 0.62 | 0.0 | 0.46 | -2.13 | 0.0 | -43.85 | 17.78 | 0.0 | 0.00 | 0 | 0.0 | 628.87 | -1.71 | 0.0 | 252.36 | -0.14 | 0.0 |
| 20Q1 (1) | 0.16 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | -53.33 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 639.83 | 0.0 | 0.0 | 252.72 | 0.0 | 0.0 |
