- 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) | 0.54 | -3.96 | 17.25 | -15.69 | 11.07 | 5.13 | 0.85 | -48.8 | 40.23 | 0.0 | 58.17 | -60.13 | 23.61 | -71.9 |
| 2023 (9) | 0.57 | 0.09 | 20.46 | 3.23 | 10.53 | -24.3 | 1.66 | -46.28 | 40.23 | 254.72 | 145.90 | -14.02 | 84.03 | -12.65 |
| 2022 (8) | 0.57 | -2.88 | 19.82 | 23.64 | 13.91 | 3.65 | 3.09 | 9.96 | 11.34 | 258.52 | 169.69 | 88.63 | 96.20 | 65.18 |
| 2021 (7) | 0.58 | -2.28 | 16.03 | -5.15 | 13.42 | 7.79 | 2.81 | 148.67 | 3.16 | -97.83 | 89.96 | -57.93 | 58.24 | -62.87 |
| 2020 (6) | 0.60 | 0.32 | 16.9 | -7.09 | 12.45 | -45.75 | 1.13 | -61.95 | 145.83 | 208.88 | 213.82 | -2.03 | 156.85 | 7.4 |
| 2019 (5) | 0.59 | 4.08 | 18.19 | 10.85 | 22.95 | -12.64 | 2.97 | 120.0 | 47.21 | 0 | 218.25 | 98.23 | 146.04 | 117.03 |
| 2018 (4) | 0.57 | -0.45 | 16.41 | -9.49 | 26.27 | 21.45 | 1.35 | -33.17 | 0.00 | 0 | 110.10 | -58.79 | 67.29 | -63.79 |
| 2017 (3) | 0.57 | 20.21 | 18.13 | 75.85 | 21.63 | 5.72 | 2.02 | 16.76 | 580.00 | 445.45 | 267.14 | 0.94 | 185.85 | 6.33 |
| 2016 (2) | 0.48 | 7.87 | 10.31 | 4.56 | 20.46 | 74.28 | 1.73 | 0 | 106.33 | 0 | 264.65 | 67.33 | 174.79 | 81.58 |
| 2015 (1) | 0.44 | -14.62 | 9.86 | -29.87 | 11.74 | -7.78 | -1.77 | 0 | 0.00 | 0 | 158.16 | -19.03 | 96.26 | -17.09 |
| 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) | 0.54 | -2.81 | -3.96 | 17.25 | -3.95 | -15.69 | 7.38 | 1071.05 | 22.8 | 2.38 | -79.69 | -79.69 | 58.17 | -14.94 | -60.13 | 23.61 | -27.08 | -71.9 |
| 24Q3 (19) | 0.56 | -5.67 | -4.08 | 17.96 | -14.76 | -21.88 | -0.76 | -65.22 | -196.2 | 11.72 | 0.0 | -79.52 | 68.39 | -2.27 | -54.88 | 32.38 | -5.04 | -66.78 |
| 24Q2 (18) | 0.59 | 2.36 | 0.99 | 21.07 | -1.03 | -2.36 | -0.46 | 78.9 | 36.99 | 11.72 | 0.0 | -79.52 | 69.98 | -3.57 | -55.96 | 34.10 | -9.98 | -55.79 |
| 24Q1 (17) | 0.58 | 2.33 | 1.63 | 21.29 | 4.06 | 5.55 | -2.18 | -136.27 | -257.38 | 11.72 | 0.0 | -79.52 | 72.57 | -50.26 | -61.78 | 37.88 | -54.92 | -58.72 |
| 23Q4 (16) | 0.57 | -2.93 | 0.09 | 20.46 | -11.0 | 3.23 | 6.01 | 660.76 | 184.83 | 11.72 | -79.52 | -79.52 | 145.90 | -3.75 | -14.02 | 84.03 | -13.79 | -12.65 |
| 23Q3 (15) | 0.58 | -0.68 | 1.94 | 22.99 | 6.53 | 9.22 | 0.79 | 208.22 | -77.87 | 57.23 | 0.0 | 73.55 | 151.59 | -4.6 | -8.96 | 97.47 | 26.35 | -8.05 |
| 23Q2 (14) | 0.59 | 3.02 | -1.39 | 21.58 | 6.99 | 1.46 | -0.73 | -19.67 | -115.5 | 57.23 | 0.0 | 82.94 | 158.90 | -16.32 | 2.1 | 77.14 | -15.93 | -17.94 |
| 23Q1 (13) | 0.57 | 0.78 | -2.76 | 20.17 | 1.77 | 6.72 | -0.61 | -128.91 | -130.96 | 57.23 | 0.0 | -34.54 | 189.88 | 11.9 | 36.43 | 91.76 | -4.62 | 28.66 |
| 22Q4 (12) | 0.57 | -1.14 | -2.88 | 19.82 | -5.84 | 23.64 | 2.11 | -40.9 | -69.64 | 57.23 | 73.55 | 1018.23 | 169.69 | 1.91 | 88.63 | 96.20 | -9.25 | 65.18 |
| 22Q3 (11) | 0.57 | -3.93 | -5.08 | 21.05 | -1.03 | 26.05 | 3.57 | -24.2 | -48.26 | 32.97 | 5.41 | 686.87 | 166.51 | 6.99 | 66.48 | 106.00 | 12.75 | 55.29 |
| 22Q2 (10) | 0.60 | 1.59 | -1.68 | 21.27 | 12.54 | 34.37 | 4.71 | 139.09 | 995.35 | 31.28 | -64.22 | -82.52 | 155.63 | 11.82 | 59.75 | 94.01 | 31.81 | 78.12 |
| 22Q1 (9) | 0.59 | 0.65 | -1.36 | 18.9 | 17.9 | 15.53 | 1.97 | -71.65 | 168.64 | 87.42 | 1608.14 | 327.75 | 139.18 | 54.71 | -29.69 | 71.32 | 22.46 | -48.12 |
| 21Q4 (8) | 0.58 | -3.37 | -2.28 | 16.03 | -4.01 | -5.15 | 6.95 | 0.72 | 350.0 | 5.12 | 22.13 | -74.96 | 89.96 | -10.06 | -57.93 | 58.24 | -14.68 | -62.87 |
| 21Q3 (7) | 0.60 | -0.5 | 0.02 | 16.7 | 5.5 | -1.07 | 6.90 | 1504.65 | -30.86 | 4.19 | -97.66 | -79.5 | 100.02 | 2.67 | -66.3 | 68.26 | 29.33 | -67.63 |
| 21Q2 (6) | 0.61 | 1.92 | 0.08 | 15.83 | -3.24 | -3.12 | 0.43 | 114.98 | -78.06 | 179.00 | 775.89 | -83.02 | 97.42 | -50.79 | -62.64 | 52.78 | -61.61 | -61.96 |
| 21Q1 (5) | 0.59 | -0.29 | -0.67 | 16.36 | -3.2 | 3.74 | -2.87 | -3.24 | 8.89 | 20.44 | 0.0 | 0 | 197.96 | -7.42 | -34.73 | 137.48 | -12.35 | -25.37 |
| 20Q4 (4) | 0.60 | -1.1 | 0.0 | 16.9 | 0.12 | 0.0 | -2.78 | -127.86 | 0.0 | 20.44 | 0.0 | 0.0 | 213.82 | -27.96 | 0.0 | 156.85 | -25.63 | 0.0 |
| 20Q3 (3) | 0.60 | -0.43 | 0.0 | 16.88 | 3.3 | 0.0 | 9.98 | 409.18 | 0.0 | 20.44 | -98.06 | 0.0 | 296.79 | 13.81 | 0.0 | 210.90 | 51.99 | 0.0 |
| 20Q2 (2) | 0.61 | 1.15 | 0.0 | 16.34 | 3.61 | 0.0 | 1.96 | 162.22 | 0.0 | 1054.00 | 0 | 0.0 | 260.78 | -14.02 | 0.0 | 138.76 | -24.67 | 0.0 |
| 20Q1 (1) | 0.60 | 0.0 | 0.0 | 15.77 | 0.0 | 0.0 | -3.15 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 303.30 | 0.0 | 0.0 | 184.21 | 0.0 | 0.0 |
