- 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) | 0.49 | 10.97 | 12.38 | 79.68 | 10.57 | 37.27 | 16.12 | 139.52 | 3.71 | -42.96 | 334.05 | -1.46 | 188.93 | 6.54 |
| 2023 (9) | 0.44 | 13.24 | 6.89 | 34.57 | 7.7 | -3.51 | 6.73 | 12.35 | 6.51 | -39.62 | 338.99 | -33.56 | 177.34 | -45.73 |
| 2022 (8) | 0.39 | -5.26 | 5.12 | 17.16 | 7.98 | 39.75 | 5.99 | 0 | 10.78 | 2367.54 | 510.23 | 33.08 | 326.76 | 4.06 |
| 2021 (7) | 0.41 | -7.32 | 4.37 | 1.39 | 5.71 | -16.28 | -12.21 | 0 | 0.44 | 0.0 | 383.40 | 84.84 | 314.02 | 81.85 |
| 2020 (6) | 0.45 | 7.61 | 4.31 | 9.67 | 6.82 | -16.73 | -16.15 | 0 | 0.44 | 0.0 | 207.42 | -16.77 | 172.68 | -10.33 |
| 2019 (5) | 0.41 | 30.76 | 3.93 | 26.77 | 8.19 | -6.61 | -3.71 | 0 | 0.44 | 0.0 | 249.22 | 0.25 | 192.57 | -3.56 |
| 2018 (4) | 0.32 | 66.72 | 3.1 | 158.33 | 8.77 | 4.4 | 1.07 | -98.32 | 0.44 | 0.0 | 248.59 | -48.08 | 199.68 | -48.59 |
| 2017 (3) | 0.19 | -2.21 | 1.2 | 29.03 | 8.4 | -0.94 | 63.77 | -70.31 | 0.44 | -55.63 | 478.76 | 2.4 | 388.42 | 0.95 |
| 2016 (2) | 0.19 | -11.53 | 0.93 | -36.3 | 8.48 | -4.5 | 214.82 | 659.89 | 0.98 | -41.58 | 467.53 | -18.55 | 384.76 | -18.73 |
| 2015 (1) | 0.22 | -45.11 | 1.46 | -60.96 | 8.88 | -13.53 | 28.27 | 1306.47 | 1.68 | 0 | 573.98 | 262.96 | 473.43 | 377.2 |
| 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) | 0.49 | -0.22 | 10.9 | 12.51 | 1.05 | 74.97 | 13.66 | 198.25 | 15.66 | 17.96 | -91.8 | 56.18 | 340.55 | 1.95 | -0.13 | 206.88 | 9.5 | 25.06 |
| 24Q4 (19) | 0.49 | 3.93 | 10.97 | 12.38 | 17.12 | 79.68 | 4.58 | -77.76 | -38.77 | 219.00 | 3338.84 | 904.59 | 334.05 | 22.88 | -1.46 | 188.93 | 32.41 | 6.54 |
| 24Q3 (18) | 0.47 | 0.51 | 16.82 | 10.57 | 23.48 | 87.41 | 20.59 | 10.94 | 225.79 | 6.37 | -11.91 | -77.77 | 271.84 | -1.65 | -29.78 | 142.69 | -5.33 | -33.73 |
| 24Q2 (17) | 0.47 | 6.4 | 22.11 | 8.56 | 19.72 | 70.52 | 18.56 | 57.15 | 103.06 | 7.23 | -37.13 | -47.95 | 276.39 | -18.94 | -35.62 | 150.73 | -8.89 | -33.17 |
| 24Q1 (16) | 0.44 | -0.16 | 16.89 | 7.15 | 3.77 | 47.73 | 11.81 | 57.89 | 239.37 | 11.50 | -47.25 | -81.84 | 340.98 | 0.59 | -30.46 | 165.43 | -6.72 | -43.27 |
| 23Q4 (15) | 0.44 | 9.41 | 13.24 | 6.89 | 22.16 | 34.57 | 7.48 | 18.35 | 56.16 | 21.80 | -23.89 | -49.43 | 338.99 | -12.43 | -33.56 | 177.34 | -17.64 | -45.73 |
| 23Q3 (14) | 0.40 | 5.06 | 2.43 | 5.64 | 12.35 | 5.42 | 6.32 | -30.85 | -48.74 | 28.64 | 106.23 | 74.92 | 387.12 | -9.83 | -7.81 | 215.31 | -4.54 | -35.47 |
| 23Q2 (13) | 0.39 | 1.85 | -12.23 | 5.02 | 3.72 | 2.24 | 9.14 | 162.64 | 2.47 | 13.89 | -78.07 | -48.08 | 429.31 | -12.45 | 36.98 | 225.55 | -22.66 | -0.83 |
| 23Q1 (12) | 0.38 | -3.27 | -11.36 | 4.84 | -5.47 | 14.42 | 3.48 | -27.35 | 147.03 | 63.33 | 46.91 | 0 | 490.34 | -3.9 | 48.53 | 291.62 | -10.75 | 30.88 |
| 22Q4 (11) | 0.39 | -1.04 | -5.26 | 5.12 | -4.3 | 17.16 | 4.79 | -61.15 | 108.8 | 43.11 | 163.27 | 0 | 510.23 | 21.51 | 33.08 | 326.76 | -2.07 | 4.06 |
| 22Q3 (10) | 0.40 | -9.97 | 7.65 | 5.35 | 8.96 | 40.42 | 12.33 | 38.23 | 1544.0 | 16.38 | -38.79 | 0 | 419.90 | 33.97 | -13.75 | 333.65 | 46.7 | -19.49 |
| 22Q2 (9) | 0.44 | 2.86 | 0.27 | 4.91 | 16.08 | 17.75 | 8.92 | 220.54 | 1229.11 | 26.75 | 0 | 0 | 313.42 | -5.06 | -10.31 | 227.43 | 2.07 | -18.81 |
| 22Q1 (8) | 0.43 | 3.39 | -4.28 | 4.23 | -3.2 | -1.63 | -7.40 | 86.4 | -82.27 | 0.00 | 0 | 0 | 330.13 | -13.89 | 49.47 | 222.82 | -29.04 | 27.61 |
| 21Q4 (7) | 0.41 | 12.45 | -7.32 | 4.37 | 14.7 | 1.39 | -54.42 | -7356.0 | -6902.5 | 0.00 | 0 | 0 | 383.40 | -21.25 | 84.84 | 314.02 | -24.23 | 81.85 |
| 21Q3 (6) | 0.37 | -16.15 | -23.47 | 3.81 | -8.63 | -24.4 | 0.75 | 194.94 | 102.35 | 0.00 | 0 | 0 | 486.85 | 39.33 | 164.61 | 414.43 | 47.94 | 176.58 |
| 21Q2 (5) | 0.44 | -1.82 | -2.47 | 4.17 | -3.02 | -12.76 | -0.79 | 80.54 | 95.78 | 0.00 | 0 | 0 | 349.43 | 58.21 | 59.24 | 280.13 | 60.43 | 74.97 |
| 21Q1 (4) | 0.45 | 0.11 | 0.0 | 4.3 | -0.23 | 0.0 | -4.06 | -607.5 | 0.0 | 0.00 | 0 | 0.0 | 220.87 | 6.48 | 0.0 | 174.61 | 1.12 | 0.0 |
| 20Q4 (3) | 0.45 | -7.15 | 0.0 | 4.31 | -14.48 | 0.0 | 0.80 | 102.51 | 0.0 | 0.00 | 0 | 0.0 | 207.42 | 12.73 | 0.0 | 172.68 | 15.24 | 0.0 |
| 20Q3 (2) | 0.48 | 6.86 | 0.0 | 5.04 | 5.44 | 0.0 | -31.86 | -70.1 | 0.0 | 0.00 | 0 | 0.0 | 183.99 | -16.15 | 0.0 | 149.84 | -6.41 | 0.0 |
| 20Q2 (1) | 0.45 | 0.0 | 0.0 | 4.78 | 0.0 | 0.0 | -18.73 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 219.43 | 0.0 | 0.0 | 160.10 | 0.0 | 0.0 |
