- 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) | 0.17 | -12.32 | 9.88 | -49.33 | 343.79 | -1.44 | 69.12 | -4.16 | 0.00 | 0 | 336.18 | 21.87 | 101.82 | 16.98 |
| 2023 (9) | 0.19 | 25.46 | 19.5 | 126.22 | 348.82 | -9.64 | 72.12 | -61.43 | 0.00 | 0 | 275.86 | -20.2 | 87.04 | -36.31 |
| 2022 (8) | 0.15 | -15.09 | 8.62 | -3.25 | 386.05 | 0.64 | 186.99 | -70.61 | 0.00 | 0 | 345.71 | 14.56 | 136.66 | 21.31 |
| 2021 (7) | 0.18 | 15.25 | 8.91 | 170.0 | 383.6 | 40.52 | 636.15 | 16.07 | 0.00 | 0 | 301.77 | -0.48 | 112.65 | -32.61 |
| 2020 (6) | 0.15 | 4.05 | 3.3 | -13.39 | 272.98 | -1.58 | 548.06 | 208.49 | 0.00 | 0 | 303.22 | 2.08 | 167.15 | 49.67 |
| 2019 (5) | 0.15 | -18.89 | 3.81 | -62.61 | 277.36 | -10.14 | 177.66 | -59.96 | 0.00 | 0 | 297.05 | 22.23 | 111.68 | 108.13 |
| 2018 (4) | 0.18 | 23.21 | 10.19 | 540.88 | 308.66 | 24.75 | 443.66 | -65.39 | 0.00 | 0 | 243.03 | -9.64 | 53.66 | -56.77 |
| 2017 (3) | 0.15 | -4.69 | 1.59 | -55.08 | 247.42 | 18.2 | 1281.97 | -6.59 | 0.00 | 0 | 268.96 | -19.95 | 124.14 | -30.78 |
| 2016 (2) | 0.16 | 7.61 | 3.54 | 65.42 | 209.33 | -10.47 | 1372.40 | -13.18 | 0.00 | 0 | 335.98 | 1.77 | 179.34 | -6.57 |
| 2015 (1) | 0.14 | -21.0 | 2.14 | -61.58 | 233.8 | -22.51 | 1580.69 | 130.75 | 0.00 | 0 | 330.13 | 4.24 | 191.95 | 36.36 |
| 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 25Q1 (20) | 0.23 | 36.17 | -7.95 | 1.66 | -83.2 | -88.97 | 93.77 | 15.65 | 23.67 | 0.00 | 0 | 0 | 239.39 | -28.79 | 15.93 | 83.49 | -18.0 | 37.77 |
| 24Q4 (19) | 0.17 | -6.95 | -12.32 | 9.88 | -16.97 | -49.33 | 81.08 | 72.44 | 12.86 | 0.00 | 0 | 0 | 336.18 | 11.1 | 21.87 | 101.82 | 29.08 | 16.98 |
| 24Q3 (18) | 0.18 | -14.36 | -1.44 | 11.9 | -56.76 | -41.95 | 47.02 | -38.12 | -6.2 | 0.00 | 0 | 0 | 302.58 | 22.7 | 9.56 | 78.88 | 8.8 | -5.69 |
| 24Q2 (17) | 0.21 | -15.16 | 10.63 | 27.52 | 82.86 | 14.71 | 75.98 | 0.21 | 23.95 | 0.00 | 0 | 0 | 246.60 | 19.42 | -6.06 | 72.50 | 19.64 | -20.46 |
| 24Q1 (16) | 0.25 | 29.7 | 5.1 | 15.05 | -22.82 | 140.8 | 75.82 | 5.54 | -53.69 | 0.00 | 0 | 0 | 206.50 | -25.14 | -6.78 | 60.60 | -30.38 | -34.56 |
| 23Q4 (15) | 0.19 | 4.59 | 25.46 | 19.5 | -4.88 | 126.22 | 71.84 | 43.31 | -53.23 | 0.00 | 0 | 0 | 275.86 | -0.12 | -20.2 | 87.04 | 4.07 | -36.31 |
| 23Q3 (14) | 0.18 | -3.88 | 3.67 | 20.5 | -14.55 | 14.85 | 50.13 | -18.22 | -41.09 | 0.00 | 0 | 0 | 276.19 | 5.22 | -8.04 | 83.64 | -8.24 | -14.94 |
| 23Q2 (13) | 0.19 | -19.4 | -15.3 | 23.99 | 283.84 | -3.03 | 61.30 | -62.56 | -72.13 | 0.00 | 0 | 0 | 262.50 | 18.5 | 9.11 | 91.15 | -1.57 | 28.33 |
| 23Q1 (12) | 0.23 | 54.84 | -13.96 | 6.25 | -27.49 | 20.66 | 163.73 | 6.59 | -78.2 | 0.00 | 0 | 0 | 221.52 | -35.92 | 10.1 | 92.60 | -32.24 | 13.49 |
| 22Q4 (11) | 0.15 | -13.58 | -15.09 | 8.62 | -51.71 | -3.25 | 153.61 | 80.53 | -80.5 | 0.00 | 0 | 0 | 345.71 | 15.11 | 14.56 | 136.66 | 38.98 | 21.31 |
| 22Q3 (10) | 0.17 | -21.47 | -12.49 | 17.85 | -27.85 | -18.08 | 85.09 | -61.31 | -85.4 | 0.00 | 0 | 0 | 300.33 | 24.83 | 15.0 | 98.33 | 38.43 | -10.17 |
| 22Q2 (9) | 0.22 | -18.13 | 17.32 | 24.74 | 377.61 | 17.31 | 219.94 | -70.71 | -58.72 | 0.00 | 0 | 0 | 240.59 | 19.58 | -16.82 | 71.03 | -12.94 | -43.73 |
| 22Q1 (8) | 0.27 | 52.82 | 50.36 | 5.18 | -41.86 | -37.36 | 750.89 | -4.68 | 6.42 | 0.00 | 0 | 0 | 201.19 | -33.33 | -28.16 | 81.59 | -27.57 | -38.4 |
| 21Q4 (7) | 0.18 | -10.93 | 15.25 | 8.91 | -59.11 | 170.0 | 787.79 | 35.14 | -15.25 | 0.00 | 0 | 0 | 301.77 | 15.55 | -0.48 | 112.65 | 2.91 | -32.61 |
| 21Q3 (6) | 0.20 | 5.28 | 41.92 | 21.79 | 3.32 | 789.39 | 582.94 | 9.41 | -31.63 | 0.00 | 0 | 0 | 261.15 | -9.71 | -21.21 | 109.46 | -13.29 | -24.28 |
| 21Q2 (5) | 0.19 | 4.93 | -8.28 | 21.09 | 155.02 | 720.62 | 532.82 | -24.48 | 1.72 | 0.00 | 0 | 0 | 289.24 | 3.27 | 28.02 | 126.24 | -4.7 | 19.24 |
| 21Q1 (4) | 0.18 | 17.13 | 0.0 | 8.27 | 150.61 | 0.0 | 705.56 | -24.09 | 0.0 | 0.00 | 0 | 0.0 | 280.07 | -7.63 | 0.0 | 132.46 | -20.75 | 0.0 |
| 20Q4 (3) | 0.15 | 9.68 | 0.0 | 3.3 | 34.69 | 0.0 | 929.53 | 9.02 | 0.0 | 0.00 | 0 | 0.0 | 303.22 | -8.52 | 0.0 | 167.15 | 15.63 | 0.0 |
| 20Q3 (2) | 0.14 | -31.96 | 0.0 | 2.45 | -4.67 | 0.0 | 852.63 | 62.78 | 0.0 | 0.00 | 0 | 0.0 | 331.47 | 46.71 | 0.0 | 144.56 | 36.54 | 0.0 |
| 20Q2 (1) | 0.21 | 0.0 | 0.0 | 2.57 | 0.0 | 0.0 | 523.80 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 225.94 | 0.0 | 0.0 | 105.87 | 0.0 | 0.0 |
