- 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) | 0.27 | -17.0 | 5.0 | -37.5 | 32.41 | 20.3 | 73.06 | 73.0 | 0.75 | -52.1 | 305.81 | 19.49 | 208.45 | 14.99 |
| 2023 (9) | 0.33 | 9.36 | 8.0 | 1.27 | 26.94 | 3.46 | 42.23 | -58.5 | 1.56 | 43.69 | 255.94 | 15.67 | 181.28 | 27.0 |
| 2022 (8) | 0.30 | -7.06 | 7.9 | 16.18 | 26.04 | -27.85 | 101.75 | -35.87 | 1.08 | 362.8 | 221.27 | 31.9 | 142.74 | 9.09 |
| 2021 (7) | 0.32 | -1.19 | 6.8 | -12.82 | 36.09 | 36.45 | 158.66 | 81.41 | 0.23 | -68.83 | 167.76 | -13.53 | 130.85 | -13.22 |
| 2020 (6) | 0.33 | -5.64 | 7.8 | -10.34 | 26.45 | 4.5 | 87.46 | 13.88 | 0.75 | -3.56 | 194.00 | 20.38 | 150.78 | 20.18 |
| 2019 (5) | 0.35 | -2.08 | 8.7 | -1.14 | 25.31 | 22.74 | 76.80 | -27.53 | 0.78 | -18.7 | 161.15 | 24.08 | 125.46 | 42.04 |
| 2018 (4) | 0.36 | 139.93 | 8.8 | 0 | 20.62 | -3.51 | 105.97 | 0 | 0.96 | 0 | 129.88 | -63.81 | 88.33 | -69.09 |
| 2017 (3) | 0.15 | 1.37 | 0 | 0 | 21.37 | -2.11 | 0.00 | 0 | 0.00 | 0 | 358.85 | 1.34 | 285.78 | 7.35 |
| 2016 (2) | 0.15 | 17.65 | 0 | 0 | 21.83 | -8.74 | 0.00 | 0 | 0.00 | 0 | 354.10 | -26.03 | 266.21 | -33.47 |
| 2015 (1) | 0.12 | 11.1 | 0 | 0 | 23.92 | 15.39 | 0.00 | 0 | 0.00 | 0 | 478.71 | 1.6 | 400.11 | 4.4 |
| 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) | 0.25 | -7.9 | -17.3 | 4.0 | -20.0 | -42.86 | 98.39 | 34.49 | 43.51 | 2.55 | -32.23 | -18.05 | 304.49 | -0.43 | 12.08 | 211.66 | 1.54 | 8.25 |
| 24Q4 (19) | 0.27 | -3.25 | -17.0 | 5.0 | 0.0 | -37.5 | 73.16 | 1.78 | 17.49 | 3.76 | 8.27 | 0.97 | 305.81 | 9.85 | 19.49 | 208.45 | 16.28 | 14.99 |
| 24Q3 (18) | 0.28 | -23.35 | -17.36 | 5.0 | -16.67 | -44.44 | 71.88 | -9.57 | 34.66 | 3.47 | 39.58 | -28.57 | 278.38 | 46.52 | 24.28 | 179.27 | 30.83 | 19.78 |
| 24Q2 (17) | 0.37 | 21.08 | -2.3 | 6.0 | -14.29 | -14.29 | 79.49 | 15.94 | 107.65 | 2.49 | -19.98 | -56.05 | 189.99 | -30.06 | 16.06 | 137.02 | -29.92 | 22.78 |
| 24Q1 (16) | 0.30 | -7.56 | 3.71 | 7.0 | -12.5 | -11.39 | 68.56 | 10.1 | 995.21 | 3.11 | -16.51 | -93.68 | 271.66 | 6.14 | 14.34 | 195.53 | 7.86 | 26.51 |
| 23Q4 (15) | 0.33 | -3.68 | 9.36 | 8.0 | -11.11 | 1.27 | 62.27 | 16.65 | 189.09 | 3.72 | -23.4 | -76.65 | 255.94 | 14.26 | 15.67 | 181.28 | 21.13 | 27.0 |
| 23Q3 (14) | 0.34 | -9.38 | 7.21 | 9.0 | 28.57 | 9.76 | 53.38 | 39.45 | -24.43 | 4.86 | -14.12 | 32.12 | 224.00 | 36.84 | 39.42 | 149.66 | 34.1 | 53.29 |
| 23Q2 (13) | 0.38 | 28.53 | -7.57 | 7.0 | -11.39 | 75.0 | 38.28 | 511.5 | -84.09 | 5.66 | -88.49 | 0 | 163.70 | -31.1 | 48.49 | 111.60 | -27.8 | 41.62 |
| 23Q1 (12) | 0.29 | -2.52 | -10.81 | 7.9 | 0.0 | 16.18 | 6.26 | -70.94 | -96.88 | 49.17 | 208.33 | 5234.58 | 237.59 | 7.38 | 41.72 | 154.56 | 8.28 | 20.04 |
| 22Q4 (11) | 0.30 | -5.58 | -7.06 | 7.9 | -3.66 | 16.18 | 21.54 | -69.51 | -85.8 | 15.95 | 333.4 | 1430.81 | 221.27 | 37.72 | 31.9 | 142.74 | 46.21 | 9.09 |
| 22Q3 (10) | 0.32 | -21.87 | -9.09 | 8.2 | 105.0 | -6.82 | 70.64 | -70.64 | -53.1 | 3.68 | 0 | 178.57 | 160.67 | 45.75 | 0.01 | 97.63 | 23.9 | -22.46 |
| 22Q2 (9) | 0.41 | 24.02 | 29.4 | 4.0 | -41.18 | -48.72 | 240.64 | 19.8 | 43.72 | 0.00 | -100.0 | -100.0 | 110.24 | -34.24 | -42.96 | 78.80 | -38.8 | -48.97 |
| 22Q1 (8) | 0.33 | 1.57 | -1.91 | 6.8 | 0.0 | -15.0 | 200.87 | 32.39 | 21.53 | 0.92 | -11.52 | -48.16 | 167.65 | -0.07 | -18.03 | 128.76 | -1.6 | -22.18 |
| 21Q4 (7) | 0.32 | -7.64 | -1.19 | 6.8 | -22.73 | -12.82 | 151.73 | 0.73 | 54.4 | 1.04 | -21.13 | -61.98 | 167.76 | 4.42 | -13.53 | 130.85 | 3.92 | -13.22 |
| 21Q3 (6) | 0.35 | 11.22 | -0.34 | 8.8 | 12.82 | -10.2 | 150.63 | -10.04 | 88.5 | 1.32 | 7.08 | -62.69 | 160.66 | -16.87 | -5.08 | 125.91 | -18.47 | -0.21 |
| 21Q2 (5) | 0.32 | -5.99 | -17.49 | 7.8 | -2.5 | 30.0 | 167.44 | 1.3 | 74.65 | 1.23 | -30.62 | -45.32 | 193.26 | -5.51 | 40.92 | 154.43 | -6.67 | 51.98 |
| 21Q1 (4) | 0.34 | 2.32 | 0.0 | 8.0 | 2.56 | 0.0 | 165.29 | 68.2 | 0.0 | 1.78 | -35.11 | 0.0 | 204.52 | 5.42 | 0.0 | 165.46 | 9.74 | 0.0 |
| 20Q4 (3) | 0.33 | -6.84 | 0.0 | 7.8 | -20.41 | 0.0 | 98.27 | 22.98 | 0.0 | 2.74 | -22.6 | 0.0 | 194.00 | 14.62 | 0.0 | 150.78 | 19.51 | 0.0 |
| 20Q3 (2) | 0.35 | -7.92 | 0.0 | 9.8 | 63.33 | 0.0 | 79.91 | -16.65 | 0.0 | 3.54 | 56.93 | 0.0 | 169.26 | 23.42 | 0.0 | 126.17 | 24.17 | 0.0 |
| 20Q2 (1) | 0.38 | 0.0 | 0.0 | 6.0 | 0.0 | 0.0 | 95.87 | 0.0 | 0.0 | 2.26 | 0.0 | 0.0 | 137.14 | 0.0 | 0.0 | 101.61 | 0.0 | 0.0 |
