- 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) | 0.31 | -18.9 | 0.35 | 0 | 52.59 | 26.18 | 29.51 | -9.62 | 0.00 | 0 | 334.13 | 18.13 | 314.72 | 12.32 |
| 2023 (9) | 0.39 | -0.36 | 0 | 0 | 41.68 | -26.94 | 32.65 | -79.48 | 0.00 | 0 | 282.86 | 0.94 | 280.21 | 1.44 |
| 2022 (8) | 0.39 | -4.54 | 0 | 0 | 57.05 | 12.59 | 159.10 | 134.52 | 0.00 | 0 | 280.23 | 9.65 | 276.24 | 11.11 |
| 2021 (7) | 0.41 | 1.43 | 0.01 | 0.0 | 50.67 | 36.87 | 67.84 | 54.08 | 0.00 | 0 | 255.57 | -0.39 | 248.61 | -0.3 |
| 2020 (6) | 0.40 | -21.9 | 0.01 | -98.57 | 37.02 | 15.08 | 44.03 | 110.27 | 0.00 | 0 | 256.57 | 28.91 | 249.35 | 27.45 |
| 2019 (5) | 0.51 | 16.63 | 0.7 | 125.81 | 32.17 | 18.14 | 20.94 | -66.47 | 0.00 | 0 | 199.03 | -14.6 | 195.65 | -14.27 |
| 2018 (4) | 0.44 | -3.78 | 0.31 | -51.56 | 27.23 | 2.29 | 62.45 | -49.88 | 0.00 | 0 | 233.05 | -0.71 | 228.22 | 2.92 |
| 2017 (3) | 0.46 | 13.05 | 0.64 | 6300.0 | 26.62 | -6.1 | 124.59 | -76.34 | 0.00 | 0 | 234.72 | -9.63 | 221.74 | -10.06 |
| 2016 (2) | 0.40 | -23.98 | 0.01 | -98.39 | 28.35 | 3.5 | 526.61 | 868.21 | 0.00 | 0 | 259.72 | 37.91 | 246.53 | 38.62 |
| 2015 (1) | 0.53 | -5.09 | 0.62 | -43.12 | 27.39 | 13.51 | 54.39 | 355.15 | 0.23 | 0 | 188.33 | 7.68 | 177.84 | 14.67 |
| 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) | 0.35 | 10.85 | 11.89 | 0.85 | 142.86 | 0 | 32.38 | -13.84 | 34.8 | 0.00 | 0 | 0 | 289.27 | -13.43 | -21.44 | 269.23 | -14.45 | -24.52 |
| 24Q4 (19) | 0.31 | 6.15 | -18.9 | 0.35 | 0.0 | 0 | 37.58 | 34.31 | -8.59 | 0.00 | 0 | 0 | 334.13 | -9.39 | 18.13 | 314.72 | -12.14 | 12.32 |
| 24Q3 (18) | 0.29 | -14.32 | -17.7 | 0.35 | 0 | 0 | 27.98 | -3.88 | 29.3 | 0.00 | 0 | 0 | 368.74 | 20.78 | 11.47 | 358.20 | 20.06 | 12.87 |
| 24Q2 (17) | 0.34 | 10.99 | -18.7 | 0 | 0 | 0 | 29.11 | 21.19 | 33.35 | 0.00 | 0 | 0 | 305.31 | -17.08 | 15.87 | 298.34 | -16.36 | 17.89 |
| 24Q1 (16) | 0.31 | -19.65 | -4.8 | 0 | 0 | 0 | 24.02 | -41.57 | -64.04 | 0.00 | 0 | 0 | 368.20 | 30.17 | 6.78 | 356.69 | 27.29 | 5.04 |
| 23Q4 (15) | 0.39 | 7.72 | -0.36 | 0 | 0 | 0 | 41.11 | 89.97 | -50.55 | 0.00 | 0 | 0 | 282.86 | -14.49 | 0.94 | 280.21 | -11.7 | 1.44 |
| 23Q3 (14) | 0.36 | -15.36 | -20.14 | 0 | 0 | -100.0 | 21.64 | -0.87 | -91.63 | 0.00 | 0 | 0 | 330.80 | 25.55 | 41.56 | 317.35 | 25.4 | 38.53 |
| 23Q2 (13) | 0.42 | 29.96 | -10.49 | 0 | 0 | -100.0 | 21.83 | -67.32 | -90.55 | 0.00 | 0 | 0 | 263.49 | -23.59 | 20.43 | 253.07 | -25.48 | 17.88 |
| 23Q1 (12) | 0.33 | -15.91 | -15.58 | 0 | 0 | -100.0 | 66.80 | -19.64 | -41.44 | 0.00 | 0 | 0 | 344.82 | 23.05 | 25.49 | 339.59 | 22.93 | 27.35 |
| 22Q4 (11) | 0.39 | -13.67 | -4.54 | 0 | -100.0 | -100.0 | 83.13 | -67.84 | -17.09 | 0.00 | 0 | 0 | 280.23 | 19.92 | 9.65 | 276.24 | 20.58 | 11.11 |
| 22Q3 (10) | 0.45 | -5.13 | 6.54 | 0.7 | 0.0 | 125.81 | 258.47 | 11.88 | 281.22 | 0.00 | 0 | 0 | 233.68 | 6.81 | -3.93 | 229.09 | 6.71 | -2.84 |
| 22Q2 (9) | 0.47 | 22.57 | 0.98 | 0.7 | 75.0 | 125.81 | 231.03 | 102.52 | 217.13 | 0.00 | 0 | 0 | 218.79 | -20.37 | 1.43 | 214.68 | -19.49 | 1.61 |
| 22Q1 (8) | 0.39 | -4.91 | -1.58 | 0.4 | 3900.0 | 0 | 114.08 | 13.78 | 197.78 | 0.00 | 0 | 0 | 274.77 | 7.51 | 6.31 | 266.66 | 7.26 | 5.63 |
| 21Q4 (7) | 0.41 | -3.64 | 1.43 | 0.01 | -96.77 | 0.0 | 100.26 | 47.88 | 54.84 | 0.00 | 0 | 0 | 255.57 | 5.07 | -0.39 | 248.61 | 5.44 | -0.3 |
| 21Q3 (6) | 0.42 | -10.08 | 0.86 | 0.31 | 0.0 | 3000.0 | 67.80 | -6.93 | 22.07 | 0.00 | 0 | 0 | 243.24 | 12.76 | -2.68 | 235.79 | 11.6 | -3.68 |
| 21Q2 (5) | 0.47 | 19.45 | 0.3 | 0.31 | 0 | 0 | 72.85 | 90.16 | 56.9 | 0.00 | 0 | 0 | 215.71 | -16.54 | -1.55 | 211.28 | -16.3 | -1.81 |
| 21Q1 (4) | 0.39 | -2.0 | 0.0 | 0 | -100.0 | 0.0 | 38.31 | -40.83 | 0.0 | 0.00 | 0 | 0.0 | 258.47 | 0.74 | 0.0 | 252.44 | 1.24 | 0.0 |
| 20Q4 (3) | 0.40 | -4.18 | 0.0 | 0.01 | 0.0 | 0.0 | 64.75 | 16.58 | 0.0 | 0.00 | 0 | 0.0 | 256.57 | 2.65 | 0.0 | 249.35 | 1.86 | 0.0 |
| 20Q3 (2) | 0.42 | -10.58 | 0.0 | 0.01 | 0 | 0.0 | 55.54 | 19.62 | 0.0 | 0.00 | 0 | 0.0 | 249.95 | 14.08 | 0.0 | 244.80 | 13.77 | 0.0 |
| 20Q2 (1) | 0.47 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 46.43 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 219.11 | 0.0 | 0.0 | 215.18 | 0.0 | 0.0 |
