- 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) | 0.65 | 10.44 | 234.96 | 30.85 | 238.47 | 25.78 | 4.01 | -8.24 | 18.68 | 17.12 | 213.12 | -9.63 | 64.48 | -12.69 |
| 2023 (9) | 0.58 | 17.42 | 179.56 | 55.26 | 189.59 | 25.61 | 4.37 | -32.25 | 15.95 | 128.03 | 235.84 | -5.3 | 73.85 | -11.43 |
| 2022 (8) | 0.50 | -4.89 | 115.65 | -0.62 | 150.93 | -12.23 | 6.45 | -63.12 | 7.00 | 252.52 | 249.03 | 12.27 | 83.38 | 7.46 |
| 2021 (7) | 0.52 | 1.55 | 116.37 | 21.11 | 171.97 | 27.66 | 17.49 | 210.11 | 1.98 | -65.94 | 221.81 | 6.63 | 77.59 | 61.81 |
| 2020 (6) | 0.52 | -4.01 | 96.09 | -12.76 | 134.71 | 6.99 | 5.64 | 84.31 | 5.83 | -59.01 | 208.02 | -2.61 | 47.95 | -17.89 |
| 2019 (5) | 0.54 | 7.88 | 110.14 | 13.43 | 125.91 | 13.82 | 3.06 | -35.85 | 14.22 | 35.35 | 213.60 | -0.8 | 58.40 | 13.97 |
| 2018 (4) | 0.50 | 5.09 | 97.1 | 22.23 | 110.62 | 13.09 | 4.77 | -21.03 | 10.50 | 12.59 | 215.32 | 1.73 | 51.24 | -4.76 |
| 2017 (3) | 0.47 | -4.32 | 79.44 | -11.69 | 97.82 | 2.93 | 6.04 | -17.15 | 9.33 | -12.44 | 211.65 | 5.12 | 53.80 | 19.42 |
| 2016 (2) | 0.49 | 6.71 | 89.96 | 62.29 | 95.04 | -39.4 | 7.29 | -48.22 | 10.66 | 95.06 | 201.34 | -14.81 | 45.05 | -30.84 |
| 2015 (1) | 0.46 | -3.19 | 55.43 | -20.15 | 156.82 | 12.83 | 14.08 | 144.44 | 5.46 | 0 | 236.33 | 0.18 | 65.14 | 1.21 |
| 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) | 0.64 | -0.31 | 9.5 | 241.0 | 2.57 | 25.51 | 3.54 | -10.83 | 17.22 | 112.51 | 76.36 | 8.11 | 222.96 | 4.62 | -10.94 | 59.98 | -6.98 | -20.03 |
| 24Q4 (19) | 0.65 | 2.61 | 10.44 | 234.96 | 3.7 | 30.85 | 3.97 | -20.28 | -9.77 | 63.80 | 29.73 | 27.96 | 213.12 | -1.88 | -9.63 | 64.48 | -3.37 | -12.69 |
| 24Q3 (18) | 0.63 | 2.16 | 11.61 | 226.58 | 8.94 | 45.86 | 4.98 | 27.69 | 14.22 | 49.17 | -29.03 | -4.1 | 217.20 | 2.71 | -3.17 | 66.73 | 6.68 | -1.52 |
| 24Q2 (17) | 0.62 | 4.78 | 11.89 | 207.99 | 8.32 | 53.65 | 3.90 | 29.14 | -22.31 | 69.29 | -33.41 | 64.89 | 211.47 | -15.53 | -6.35 | 62.55 | -16.6 | -13.78 |
| 24Q1 (16) | 0.59 | 0.55 | 13.42 | 192.01 | 6.93 | 53.39 | 3.02 | -31.36 | -16.57 | 104.06 | 108.73 | 83.3 | 250.35 | 6.15 | 6.65 | 75.00 | 1.56 | -1.17 |
| 23Q4 (15) | 0.58 | 3.69 | 17.42 | 179.56 | 15.59 | 55.26 | 4.40 | 0.92 | -28.46 | 49.85 | -2.77 | 101.36 | 235.84 | 5.14 | -5.3 | 73.85 | 8.99 | -11.43 |
| 23Q3 (14) | 0.56 | 2.42 | 7.99 | 155.34 | 14.75 | 34.86 | 4.36 | -13.15 | 27.49 | 51.28 | 22.02 | -3.74 | 224.30 | -0.66 | -1.6 | 67.76 | -6.6 | -16.22 |
| 23Q2 (13) | 0.55 | 6.22 | 2.8 | 135.37 | 8.14 | 18.96 | 5.02 | 38.67 | 10.82 | 42.02 | -25.98 | -55.13 | 225.80 | -3.81 | 4.96 | 72.55 | -4.4 | 15.4 |
| 23Q1 (12) | 0.52 | 4.1 | 2.72 | 125.18 | 8.24 | 16.44 | 3.62 | -41.14 | -71.02 | 56.77 | 129.3 | 378.04 | 234.74 | -5.74 | 0.78 | 75.89 | -8.98 | 1.27 |
| 22Q4 (11) | 0.50 | -4.64 | -4.89 | 115.65 | 0.4 | -0.62 | 6.15 | 79.82 | -88.21 | 24.76 | -53.52 | 1010.01 | 249.03 | 9.25 | 12.27 | 83.38 | 3.09 | 7.46 |
| 22Q3 (10) | 0.52 | -2.5 | -4.19 | 115.19 | 1.23 | -0.26 | 3.42 | -24.5 | -35.59 | 53.27 | -43.12 | 29.3 | 227.94 | 5.95 | 5.1 | 80.88 | 28.65 | 28.04 |
| 22Q2 (9) | 0.54 | 6.13 | 1.59 | 113.79 | 5.84 | 7.0 | 4.53 | -63.73 | 42.01 | 93.65 | 688.56 | 20.81 | 215.13 | -7.64 | -3.88 | 62.87 | -16.11 | 4.84 |
| 22Q1 (8) | 0.50 | -3.61 | -0.69 | 107.51 | -7.61 | 16.48 | 12.49 | -76.06 | 196.67 | 11.88 | 432.44 | 19.45 | 232.93 | 5.01 | 28.88 | 74.94 | -3.42 | 88.15 |
| 21Q4 (7) | 0.52 | -3.93 | 1.55 | 116.37 | 0.76 | 21.11 | 52.17 | 882.49 | 533.13 | 2.23 | -94.59 | -86.83 | 221.81 | 2.27 | 6.63 | 77.59 | 22.83 | 61.81 |
| 21Q3 (6) | 0.54 | 3.38 | 1.55 | 115.49 | 8.59 | 10.14 | 5.31 | 66.46 | 6.84 | 41.20 | -46.85 | 67.35 | 216.88 | -3.1 | 7.97 | 63.17 | 5.34 | 17.31 |
| 21Q2 (5) | 0.53 | 3.74 | -3.07 | 106.35 | 15.22 | -3.7 | 3.19 | -24.23 | -63.42 | 77.51 | 679.62 | 514.62 | 223.82 | 23.84 | 11.86 | 59.97 | 50.56 | -37.37 |
| 21Q1 (4) | 0.51 | -1.44 | 0.0 | 92.3 | -3.94 | 0.0 | 4.21 | -48.91 | 0.0 | 9.94 | -41.29 | 0.0 | 180.74 | -13.11 | 0.0 | 39.83 | -16.93 | 0.0 |
| 20Q4 (3) | 0.52 | -3.93 | 0.0 | 96.09 | -8.36 | 0.0 | 8.24 | 65.79 | 0.0 | 16.93 | -31.21 | 0.0 | 208.02 | 3.56 | 0.0 | 47.95 | -10.96 | 0.0 |
| 20Q3 (2) | 0.54 | -1.32 | 0.0 | 104.86 | -5.05 | 0.0 | 4.97 | -43.0 | 0.0 | 24.62 | 95.19 | 0.0 | 200.87 | 0.39 | 0.0 | 53.85 | -43.76 | 0.0 |
| 20Q2 (1) | 0.54 | 0.0 | 0.0 | 110.44 | 0.0 | 0.0 | 8.72 | 0.0 | 0.0 | 12.61 | 0.0 | 0.0 | 200.09 | 0.0 | 0.0 | 95.75 | 0.0 | 0.0 |
