- 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) | 0.55 | 0.53 | 148.04 | 0.48 | 21.08 | -17.43 | 2.27 | -47.58 | 21.76 | 208.55 | 160.06 | 24.85 | 12.76 | 49.94 |
| 2023 (9) | 0.55 | 6.03 | 147.34 | 13.75 | 25.53 | -63.36 | 4.33 | -62.41 | 7.05 | 163.49 | 128.20 | -18.53 | 8.51 | -42.85 |
| 2022 (8) | 0.51 | -12.57 | 129.53 | -20.9 | 69.68 | 79.77 | 11.52 | 110.22 | 2.68 | -53.04 | 157.35 | 15.41 | 14.89 | 159.86 |
| 2021 (7) | 0.59 | -4.37 | 163.76 | -4.45 | 38.76 | 39.83 | 5.48 | 28.04 | 5.70 | -31.97 | 136.34 | -10.14 | 5.73 | 1.78 |
| 2020 (6) | 0.61 | 15.78 | 171.38 | 49.25 | 27.72 | -53.11 | 4.28 | -56.1 | 8.38 | 86.71 | 151.73 | -25.74 | 5.63 | -43.07 |
| 2019 (5) | 0.53 | -3.1 | 114.83 | -19.41 | 59.12 | -26.11 | 9.75 | -59.48 | 4.49 | 688.43 | 204.32 | 43.42 | 9.89 | 70.22 |
| 2018 (4) | 0.55 | -11.25 | 142.48 | -6.76 | 80.01 | 22.92 | 24.06 | 27.64 | 0.57 | -44.62 | 142.46 | -1.7 | 5.81 | -39.23 |
| 2017 (3) | 0.62 | -9.01 | 152.81 | -4.9 | 65.09 | 101.39 | 18.85 | 200.64 | 1.03 | -78.35 | 144.92 | -8.81 | 9.56 | 166.3 |
| 2016 (2) | 0.68 | 1.43 | 160.69 | 13.28 | 32.32 | 114.89 | 6.27 | 105.57 | 4.75 | -64.72 | 158.92 | -13.13 | 3.59 | 42.46 |
| 2015 (1) | 0.67 | 2.73 | 141.85 | 8.18 | 15.04 | 54.57 | 3.05 | 3288.89 | 13.45 | 0 | 182.94 | 4.25 | 2.52 | -10.32 |
| 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) | 0.53 | -2.97 | -2.3 | 146.59 | -0.98 | -2.28 | 8.03 | 64.55 | 309.69 | 7.49 | -65.47 | -94.68 | 130.76 | -18.31 | -20.32 | 16.79 | 31.58 | 72.21 |
| 24Q4 (19) | 0.55 | -4.03 | 0.53 | 148.04 | -6.9 | 0.48 | 4.88 | 284.25 | 24.49 | 21.69 | -96.28 | -19.73 | 160.06 | 11.29 | 24.85 | 12.76 | 45.33 | 49.94 |
| 24Q3 (18) | 0.57 | 1.89 | 9.39 | 159.02 | 5.52 | 17.48 | 1.27 | 337.93 | -61.4 | 583.40 | 314.57 | 1747.23 | 143.82 | -2.21 | 7.16 | 8.78 | 4.65 | -22.02 |
| 24Q2 (17) | 0.56 | 2.98 | 8.65 | 150.7 | 0.46 | 22.66 | 0.29 | -85.2 | -71.29 | 140.72 | 0.0 | 836.55 | 147.07 | -10.38 | 16.91 | 8.39 | -13.95 | 10.83 |
| 24Q1 (16) | 0.54 | -0.17 | 9.69 | 150.01 | 1.81 | 16.54 | 1.96 | -50.0 | -78.08 | 140.72 | 420.91 | 836.55 | 164.11 | 28.01 | -6.92 | 9.75 | 14.57 | -43.87 |
| 23Q4 (15) | 0.55 | 4.42 | 6.03 | 147.34 | 8.85 | 13.75 | 3.92 | 19.15 | -83.19 | 27.01 | -14.46 | 456.83 | 128.20 | -4.48 | -18.53 | 8.51 | -24.42 | -42.85 |
| 23Q3 (14) | 0.52 | 1.2 | -10.86 | 135.36 | 10.17 | -13.77 | 3.29 | 225.74 | -42.28 | 31.58 | 110.19 | -2.07 | 134.21 | 6.69 | -18.55 | 11.26 | 48.75 | 30.17 |
| 23Q2 (13) | 0.52 | 3.97 | -13.26 | 122.86 | -4.55 | -21.21 | 1.01 | -88.7 | -84.27 | 15.03 | 0.0 | -49.14 | 125.80 | -28.65 | -15.89 | 7.57 | -56.42 | -1.94 |
| 23Q1 (12) | 0.50 | -3.5 | -14.26 | 128.72 | -0.63 | -18.99 | 8.94 | -61.66 | -17.45 | 15.03 | 209.71 | 19.72 | 176.32 | 12.06 | 24.71 | 17.37 | 16.66 | 145.69 |
| 22Q4 (11) | 0.51 | -12.21 | -12.57 | 129.53 | -17.49 | -20.9 | 23.32 | 309.12 | 245.48 | 4.85 | -84.96 | -71.76 | 157.35 | -4.5 | 15.41 | 14.89 | 72.14 | 159.86 |
| 22Q3 (10) | 0.59 | -1.53 | -2.56 | 156.98 | 0.67 | -5.42 | 5.70 | -11.21 | -15.68 | 32.25 | 9.16 | 213.51 | 164.77 | 10.17 | 23.42 | 8.65 | 12.05 | 72.31 |
| 22Q2 (9) | 0.59 | 2.78 | -0.34 | 155.94 | -1.86 | -3.23 | 6.42 | -40.72 | 44.59 | 29.54 | 135.4 | 43.3 | 149.56 | 5.79 | 8.03 | 7.72 | 9.19 | 80.8 |
| 22Q1 (8) | 0.58 | -1.6 | -4.08 | 158.9 | -2.97 | -3.94 | 10.83 | 60.44 | 159.71 | 12.55 | -26.94 | -52.63 | 141.38 | 3.7 | -6.06 | 7.07 | 23.39 | 43.12 |
| 21Q4 (7) | 0.59 | -2.16 | -4.37 | 163.76 | -1.34 | -4.45 | 6.75 | -0.15 | 9.93 | 17.18 | 66.99 | -6.88 | 136.34 | 2.13 | -10.14 | 5.73 | 14.14 | 1.78 |
| 21Q3 (6) | 0.60 | 0.72 | -3.79 | 165.98 | 3.0 | 9.87 | 6.76 | 52.25 | 96.51 | 10.29 | -50.1 | -69.63 | 133.50 | -3.57 | -3.28 | 5.02 | 17.56 | 11.06 |
| 21Q2 (5) | 0.60 | -1.08 | 8.19 | 161.15 | -2.58 | 26.13 | 4.44 | 6.47 | 204.11 | 20.62 | -22.19 | 0 | 138.44 | -8.01 | -0.56 | 4.27 | -13.56 | -5.74 |
| 21Q1 (4) | 0.60 | -1.9 | 0.0 | 165.41 | -3.48 | 0.0 | 4.17 | -32.08 | 0.0 | 26.49 | 43.62 | 0.0 | 150.50 | -0.81 | 0.0 | 4.94 | -12.26 | 0.0 |
| 20Q4 (3) | 0.61 | -1.57 | 0.0 | 171.38 | 13.44 | 0.0 | 6.14 | 78.49 | 0.0 | 18.45 | -45.54 | 0.0 | 151.73 | 9.93 | 0.0 | 5.63 | 24.56 | 0.0 |
| 20Q3 (2) | 0.62 | 13.27 | 0.0 | 151.07 | 18.24 | 0.0 | 3.44 | 135.62 | 0.0 | 33.87 | 0 | 0.0 | 138.03 | -0.85 | 0.0 | 4.52 | -0.22 | 0.0 |
| 20Q2 (1) | 0.55 | 0.0 | 0.0 | 127.77 | 0.0 | 0.0 | 1.46 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 139.22 | 0.0 | 0.0 | 4.53 | 0.0 | 0.0 |
