- 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) | 0.46 | 9.32 | 653.67 | 34.54 | 1793.18 | -5.54 | 2.06 | -53.5 | 13.39 | 94.74 | 138.99 | -10.42 | 53.31 | -28.58 |
| 2023 (9) | 0.42 | -11.7 | 485.87 | -20.74 | 1898.4 | 5.23 | 4.43 | -84.87 | 6.88 | 214.43 | 155.15 | 1.86 | 74.64 | 0.47 |
| 2022 (8) | 0.48 | 16.43 | 612.97 | 43.72 | 1804.01 | 15.15 | 29.27 | -37.39 | 2.19 | 29.19 | 152.31 | -14.63 | 74.29 | 11.68 |
| 2021 (7) | 0.41 | -3.28 | 426.51 | -3.43 | 1566.65 | 39.2 | 46.75 | 157.86 | 1.69 | -63.94 | 178.42 | -0.09 | 66.52 | -15.63 |
| 2020 (6) | 0.42 | -1.6 | 441.68 | 22.79 | 1125.47 | -16.51 | 18.13 | 91.45 | 4.69 | -12.66 | 178.58 | 19.69 | 78.84 | -1.59 |
| 2019 (5) | 0.43 | 7.08 | 359.7 | 4.02 | 1348.04 | -29.39 | 9.47 | -62.67 | 5.37 | 216.04 | 149.20 | -18.33 | 80.11 | -7.52 |
| 2018 (4) | 0.40 | -9.57 | 345.81 | 19.39 | 1909.15 | 13.78 | 25.37 | 31.38 | 1.70 | -49.18 | 182.68 | -0.65 | 86.62 | 7.51 |
| 2017 (3) | 0.45 | 3.95 | 289.65 | 9.25 | 1677.93 | 17.05 | 19.31 | -3.98 | 3.35 | -0.06 | 183.87 | 7.49 | 80.57 | 8.02 |
| 2016 (2) | 0.43 | 9.01 | 265.12 | -4.35 | 1433.55 | -4.01 | 20.11 | 194.87 | 3.35 | -75.75 | 171.06 | -42.94 | 74.59 | -53.52 |
| 2015 (1) | 0.39 | -1.43 | 277.18 | -3.64 | 1493.38 | -8.37 | 6.82 | 17.38 | 13.81 | 0 | 299.79 | 14.83 | 160.49 | 18.04 |
| 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 25Q2 (20) | 0.47 | -1.76 | 8.19 | 679.7 | -3.41 | 30.16 | 1.60 | -24.53 | -72.97 | 104.97 | 57.23 | 587.78 | 185.35 | 24.3 | 21.79 | 81.55 | 44.8 | 21.44 |
| 25Q1 (19) | 0.48 | 3.51 | 10.62 | 703.73 | 7.66 | 40.13 | 2.12 | 672.97 | 8.72 | 66.77 | -22.87 | 56.79 | 149.11 | 7.28 | 1.13 | 56.32 | 5.65 | -14.51 |
| 24Q4 (18) | 0.46 | 7.43 | 9.32 | 653.67 | 17.85 | 34.54 | -0.37 | -131.9 | -163.79 | 86.56 | 0.0 | 371.9 | 138.99 | -4.53 | -10.42 | 53.31 | -3.28 | -28.58 |
| 24Q3 (17) | 0.43 | -0.97 | 1.2 | 554.68 | 6.22 | 6.88 | 1.16 | -80.41 | -79.43 | 86.56 | 467.17 | 371.9 | 145.58 | -4.34 | -13.22 | 55.12 | -17.92 | -35.9 |
| 24Q2 (16) | 0.43 | 0.44 | -1.16 | 522.21 | 3.98 | 4.48 | 5.92 | 203.59 | 20.82 | 15.26 | -64.16 | -57.34 | 152.19 | 3.22 | -11.45 | 67.15 | 1.93 | -31.67 |
| 24Q1 (15) | 0.43 | 2.3 | -7.86 | 502.21 | 3.36 | -2.86 | 1.95 | 236.21 | -74.34 | 42.58 | 132.14 | 126.13 | 147.44 | -4.97 | 4.84 | 65.88 | -11.74 | 10.5 |
| 23Q4 (14) | 0.42 | -0.54 | -11.7 | 485.87 | -6.38 | -20.74 | 0.58 | -89.72 | -76.61 | 18.34 | 0.0 | -73.86 | 155.15 | -7.52 | 1.86 | 74.64 | -13.2 | 0.47 |
| 23Q3 (13) | 0.42 | -3.28 | 0.93 | 518.99 | 3.83 | 5.1 | 5.64 | 15.1 | -87.41 | 18.34 | -48.72 | 427.51 | 167.76 | -2.39 | -5.68 | 85.99 | -12.51 | -14.26 |
| 23Q2 (12) | 0.44 | -6.36 | -10.89 | 499.83 | -3.32 | -19.45 | 4.90 | -35.53 | -87.7 | 35.77 | 89.98 | 503.6 | 171.86 | 22.21 | 2.18 | 98.28 | 64.84 | 78.43 |
| 23Q1 (11) | 0.47 | -1.97 | 3.79 | 516.97 | -15.66 | -6.86 | 7.60 | 206.45 | -78.98 | 18.83 | -73.17 | 123.28 | 140.63 | -7.67 | -26.28 | 59.62 | -19.75 | -13.36 |
| 22Q4 (10) | 0.48 | 13.69 | 16.43 | 612.97 | 24.13 | 43.72 | 2.48 | -94.47 | -95.85 | 70.18 | 1918.18 | 1215.78 | 152.31 | -14.37 | -14.63 | 74.29 | -25.92 | 11.68 |
| 22Q3 (9) | 0.42 | -14.61 | -3.8 | 493.81 | -20.42 | -2.09 | 44.81 | 12.45 | -21.37 | 3.48 | -41.33 | -36.33 | 177.86 | 5.74 | 32.05 | 100.29 | 82.08 | 86.69 |
| 22Q2 (8) | 0.49 | 9.07 | 24.24 | 620.5 | 11.79 | 28.73 | 39.85 | 10.24 | -1.8 | 5.93 | -29.72 | -19.14 | 168.20 | -11.83 | 4.17 | 55.08 | -19.95 | -28.06 |
| 22Q1 (7) | 0.45 | 9.97 | 12.72 | 555.06 | 30.14 | 25.43 | 36.15 | -39.51 | 50.5 | 8.43 | 58.12 | -42.91 | 190.77 | 6.92 | 10.47 | 68.81 | 3.44 | -5.36 |
| 21Q4 (6) | 0.41 | -6.07 | -3.28 | 426.51 | -15.43 | -3.43 | 59.76 | 4.86 | 188.0 | 5.33 | -2.35 | -68.17 | 178.42 | 32.47 | -0.09 | 66.52 | 23.83 | -15.63 |
| 21Q3 (5) | 0.44 | 10.28 | -0.39 | 504.33 | 4.63 | 15.98 | 56.99 | 40.44 | 228.28 | 5.46 | -25.49 | -69.64 | 134.69 | -16.58 | -31.07 | 53.72 | -29.83 | -36.44 |
| 21Q2 (4) | 0.40 | -1.05 | 0.0 | 482.02 | 8.92 | 0.0 | 40.58 | 68.94 | 0.0 | 7.33 | -50.38 | 0.0 | 161.46 | -6.5 | 0.0 | 76.56 | 5.3 | 0.0 |
| 21Q1 (3) | 0.40 | -5.64 | 0.0 | 442.54 | 0.19 | 0.0 | 24.02 | 15.76 | 0.0 | 14.77 | -11.86 | 0.0 | 172.69 | -3.3 | 0.0 | 72.71 | -7.78 | 0.0 |
| 20Q4 (2) | 0.42 | -3.26 | 0.0 | 441.68 | 1.57 | 0.0 | 20.75 | 19.53 | 0.0 | 16.76 | -6.83 | 0.0 | 178.58 | -8.6 | 0.0 | 78.84 | -6.72 | 0.0 |
| 20Q3 (1) | 0.44 | 0.0 | 0.0 | 434.86 | 0.0 | 0.0 | 17.36 | 0.0 | 0.0 | 17.99 | 0.0 | 0.0 | 195.39 | 0.0 | 0.0 | 84.52 | 0.0 | 0.0 |