- 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) | 0.88 | 14.26 | 0.15 | -6.25 | 1.19 | -50.0 | -8.03 | 0 | 3.56 | 0.0 | 39.64 | -36.6 | 25.50 | -51.03 |
| 2023 (9) | 0.77 | 3.39 | 0.16 | -11.11 | 2.38 | -12.82 | -6.38 | 0 | 3.56 | 0.0 | 62.52 | -21.87 | 52.07 | -27.59 |
| 2022 (8) | 0.74 | 22.35 | 0.18 | -70.0 | 2.73 | -19.71 | -8.47 | 0 | 3.56 | 0.0 | 80.02 | -33.54 | 71.91 | -36.49 |
| 2021 (7) | 0.61 | -7.03 | 0.6 | -46.43 | 3.4 | 3.03 | 0.37 | 640.0 | 3.56 | 0.0 | 120.40 | 44.21 | 113.22 | 45.17 |
| 2020 (6) | 0.65 | 2.52 | 1.12 | -41.05 | 3.3 | -19.51 | 0.05 | 66.67 | 3.56 | -32.28 | 83.49 | 9.7 | 77.99 | 12.43 |
| 2019 (5) | 0.64 | 7.68 | 1.9 | -61.77 | 4.1 | -51.36 | 0.03 | 0 | 5.25 | 1475.0 | 76.11 | -20.69 | 69.37 | -21.35 |
| 2018 (4) | 0.59 | 8.3 | 4.97 | 165.78 | 8.43 | -36.47 | -13.57 | 0 | 0.33 | 0.0 | 95.96 | -58.18 | 88.20 | -56.83 |
| 2017 (3) | 0.54 | 65.04 | 1.87 | 48.41 | 13.27 | 6.76 | 12.80 | -75.62 | 0.33 | 0 | 229.45 | 64.16 | 204.31 | 97.57 |
| 2016 (2) | 0.33 | -10.25 | 1.26 | -2.33 | 12.43 | 19.52 | 52.50 | -46.42 | 0.00 | 0 | 139.77 | -10.62 | 103.41 | -24.46 |
| 2015 (1) | 0.37 | -3.31 | 1.29 | 0 | 10.4 | 89.44 | 97.99 | 0 | 0.59 | 0 | 156.38 | 49.05 | 136.90 | 91.55 |
| 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) | 0.88 | 4.02 | 14.26 | 0.15 | -6.25 | -6.25 | -5.47 | -619.74 | 11.2 | 1.33 | 0.0 | 0.0 | 39.64 | -7.53 | -36.6 | 25.50 | -20.59 | -51.03 |
| 24Q3 (19) | 0.84 | -1.16 | 8.65 | 0.16 | 0.0 | -5.88 | -0.76 | 92.71 | 94.03 | 1.33 | 0.0 | 0.0 | 42.87 | 9.14 | -41.57 | 32.11 | 9.33 | -49.18 |
| 24Q2 (18) | 0.85 | 4.52 | 15.79 | 0.16 | 0.0 | 0.0 | -10.42 | 27.79 | -1142.0 | 1.33 | 0.0 | 0.0 | 39.28 | -24.62 | -49.26 | 29.37 | -26.7 | -57.55 |
| 24Q1 (17) | 0.81 | 6.33 | 11.33 | 0.16 | 0.0 | -5.88 | -14.43 | -134.25 | -65.86 | 1.33 | 0.0 | 0.0 | 52.11 | -16.65 | -27.19 | 40.07 | -23.05 | -40.49 |
| 23Q4 (16) | 0.77 | -1.08 | 3.39 | 0.16 | -5.88 | -11.11 | -6.16 | 51.65 | 73.43 | 1.33 | 0.0 | 0.0 | 62.52 | -14.79 | -21.87 | 52.07 | -17.6 | -27.59 |
| 23Q3 (15) | 0.77 | 5.33 | 16.61 | 0.17 | 6.25 | -15.0 | -12.74 | -1374.0 | -246.2 | 1.33 | 0.0 | 0.0 | 73.37 | -5.23 | -24.79 | 63.19 | -8.66 | -30.55 |
| 23Q2 (14) | 0.74 | 0.49 | 12.47 | 0.16 | -5.88 | -65.22 | 1.00 | 111.49 | 124.1 | 1.33 | 0.0 | 0.0 | 77.42 | 8.17 | -23.27 | 69.18 | 2.75 | -27.95 |
| 23Q1 (13) | 0.73 | -1.26 | 18.25 | 0.17 | -5.56 | -69.09 | -8.70 | 62.47 | -40.32 | 1.33 | 0.0 | 0.0 | 71.57 | -10.56 | -35.25 | 67.33 | -6.37 | -34.65 |
| 22Q4 (12) | 0.74 | 11.57 | 22.35 | 0.18 | -10.0 | -70.0 | -23.18 | -529.89 | -1754.4 | 1.33 | 0.0 | 0.0 | 80.02 | -17.98 | -33.54 | 71.91 | -20.97 | -36.49 |
| 22Q3 (11) | 0.66 | 1.59 | 9.52 | 0.2 | -56.52 | -74.03 | -3.68 | 11.33 | -1572.73 | 1.33 | 0.0 | 0.0 | 97.56 | -3.31 | -15.42 | 90.99 | -5.24 | -15.8 |
| 22Q2 (10) | 0.65 | 5.66 | 6.02 | 0.46 | -16.36 | -47.13 | -4.15 | 33.06 | -223.51 | 1.33 | 0.0 | 0.0 | 100.90 | -8.72 | -6.94 | 96.02 | -6.8 | -5.78 |
| 22Q1 (9) | 0.62 | 2.16 | -3.03 | 0.55 | -8.33 | -45.54 | -6.20 | -396.0 | -552.63 | 1.33 | 0.0 | -35.35 | 110.54 | -8.19 | 18.69 | 103.03 | -9.0 | 17.24 |
| 21Q4 (8) | 0.61 | -0.13 | -7.03 | 0.6 | -22.08 | -46.43 | -1.25 | -468.18 | -992.86 | 1.33 | 0.0 | -35.35 | 120.40 | 4.39 | 44.21 | 113.22 | 4.78 | 45.17 |
| 21Q3 (7) | 0.61 | -1.65 | -5.78 | 0.77 | -11.49 | -29.36 | -0.22 | -106.55 | -114.1 | 1.33 | 0.0 | -35.35 | 115.34 | 6.37 | 37.56 | 108.06 | 6.03 | 41.37 |
| 21Q2 (6) | 0.62 | -3.35 | -6.02 | 0.87 | -13.86 | -32.03 | 3.36 | 453.68 | 173.17 | 1.33 | -35.35 | -63.96 | 108.43 | 16.43 | 38.22 | 101.91 | 15.96 | 43.54 |
| 21Q1 (5) | 0.64 | -2.06 | 0.08 | 1.01 | -9.82 | -28.37 | -0.95 | -778.57 | 68.85 | 2.06 | 0.0 | 0 | 93.13 | 11.55 | 31.73 | 87.88 | 12.68 | 39.18 |
| 20Q4 (4) | 0.65 | 1.21 | 0.0 | 1.12 | 2.75 | 0.0 | 0.14 | -91.03 | 0.0 | 2.06 | 0.0 | 0.0 | 83.49 | -0.43 | 0.0 | 77.99 | 2.03 | 0.0 |
| 20Q3 (3) | 0.64 | -1.91 | 0.0 | 1.09 | -14.84 | 0.0 | 1.56 | 26.83 | 0.0 | 2.06 | -44.26 | 0.0 | 83.85 | 6.88 | 0.0 | 76.44 | 7.66 | 0.0 |
| 20Q2 (2) | 0.66 | 2.92 | 0.0 | 1.28 | -9.22 | 0.0 | 1.23 | 140.33 | 0.0 | 3.70 | 0 | 0.0 | 78.45 | 10.96 | 0.0 | 71.00 | 12.45 | 0.0 |
| 20Q1 (1) | 0.64 | 0.0 | 0.0 | 1.41 | 0.0 | 0.0 | -3.05 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 70.70 | 0.0 | 0.0 | 63.14 | 0.0 | 0.0 |
