- 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) | 0.28 | 3.01 | 7.21 | -1.9 | 17.95 | -1.48 | -6.23 | 0 | 1.83 | 0.0 | 141.22 | -10.11 | 89.00 | -19.94 |
| 2023 (9) | 0.28 | -8.72 | 7.35 | -6.84 | 18.22 | -12.91 | -2.54 | 0 | 1.83 | 0.0 | 157.11 | -11.28 | 111.17 | -12.9 |
| 2022 (8) | 0.30 | 6.1 | 7.89 | 34.87 | 20.92 | -18.28 | 5.27 | -69.38 | 1.83 | 0 | 177.09 | 7.5 | 127.64 | 6.85 |
| 2021 (7) | 0.29 | 1.35 | 5.85 | 69.57 | 25.6 | -4.41 | 17.21 | -37.44 | 0.00 | 0 | 164.73 | -18.82 | 119.46 | -27.12 |
| 2020 (6) | 0.28 | 19.85 | 3.45 | 96.02 | 26.78 | 19.23 | 27.51 | -45.47 | 0.00 | 0 | 202.91 | -22.45 | 163.92 | -14.84 |
| 2019 (5) | 0.23 | 141.07 | 1.76 | 340.0 | 22.46 | 17.9 | 50.45 | -49.29 | 0.00 | 0 | 261.64 | -62.45 | 192.49 | -65.11 |
| 2018 (4) | 0.10 | -27.96 | 0.4 | -28.57 | 19.05 | -11.44 | 99.49 | 0 | 0.00 | 0 | 696.79 | 29.04 | 551.70 | 30.62 |
| 2017 (3) | 0.14 | -11.81 | 0.56 | 51.35 | 21.51 | -1.01 | -136.11 | 0 | 0.00 | 0.0 | 539.97 | -4.93 | 422.36 | -12.22 |
| 2016 (2) | 0.15 | 39.87 | 0.37 | -33.93 | 21.73 | 21.67 | 131.04 | 0 | 0.00 | 0 | 568.00 | -23.04 | 481.15 | -21.41 |
| 2015 (1) | 0.11 | -30.06 | 0.56 | -54.1 | 17.86 | -12.84 | -107.01 | 0 | 0.00 | 0 | 738.02 | 43.33 | 612.20 | 47.5 |
| 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) | 0.30 | 6.05 | 13.63 | 8.6 | 19.28 | 17.49 | -6.02 | -64.48 | -20166.67 | 17.12 | 0.0 | 0.0 | 141.43 | 0.15 | -11.23 | 86.94 | -2.31 | -19.97 |
| 24Q4 (19) | 0.28 | 5.61 | 3.01 | 7.21 | 5.1 | -1.9 | -3.66 | 89.55 | 61.76 | 17.12 | 0.0 | 0.0 | 141.22 | -7.01 | -10.11 | 89.00 | -9.5 | -19.94 |
| 24Q3 (18) | 0.27 | 2.2 | -2.36 | 6.86 | -1.86 | -0.58 | -35.04 | -494.91 | -6470.91 | 17.12 | 0.0 | 0.0 | 151.87 | -5.41 | -16.07 | 98.34 | -9.1 | -24.5 |
| 24Q2 (17) | 0.26 | -0.72 | -8.79 | 6.99 | -4.51 | -8.51 | -5.89 | -19733.33 | -53.79 | 17.12 | 0.0 | 0.0 | 160.56 | 0.78 | -9.96 | 108.18 | -0.42 | -16.45 |
| 24Q1 (16) | 0.27 | -3.87 | -10.15 | 7.32 | -0.41 | -0.81 | 0.03 | 100.31 | -98.67 | 17.12 | 0.0 | 0.0 | 159.32 | 1.41 | -10.08 | 108.64 | -2.28 | -15.31 |
| 23Q4 (15) | 0.28 | 0.11 | -8.72 | 7.35 | 6.52 | -6.84 | -9.57 | -1840.0 | -47.91 | 17.12 | 0.0 | 262.07 | 157.11 | -13.17 | -11.28 | 111.17 | -14.66 | -12.9 |
| 23Q3 (14) | 0.28 | -4.53 | -13.54 | 6.9 | -9.69 | -24.34 | 0.55 | 114.36 | -88.54 | 17.12 | 0.0 | 262.07 | 180.95 | 1.47 | 4.17 | 130.26 | 0.6 | 0.12 |
| 23Q2 (13) | 0.29 | -2.2 | -2.46 | 7.64 | 3.52 | 2.96 | -3.83 | -269.47 | -299.48 | 17.12 | 0.0 | 0 | 178.32 | 0.64 | 10.66 | 129.48 | 0.94 | 9.32 |
| 23Q1 (12) | 0.30 | -2.35 | 3.18 | 7.38 | -6.46 | 24.24 | 2.26 | 134.93 | -93.11 | 17.12 | 262.07 | 0 | 177.18 | 0.05 | 6.18 | 128.28 | 0.5 | 7.31 |
| 22Q4 (11) | 0.30 | -5.17 | 6.1 | 7.89 | -13.49 | 34.87 | -6.47 | -234.79 | -147.36 | 4.73 | 0.0 | 0 | 177.09 | 1.95 | 7.5 | 127.64 | -1.89 | 6.85 |
| 22Q3 (10) | 0.32 | 7.69 | 10.34 | 9.12 | 22.91 | 34.12 | 4.80 | 150.0 | -57.07 | 4.73 | 0 | 0 | 173.70 | 7.79 | 4.35 | 130.10 | 9.84 | 4.29 |
| 22Q2 (9) | 0.30 | 3.46 | 2.6 | 7.42 | 24.92 | 20.06 | 1.92 | -94.14 | -91.73 | 0.00 | 0 | 0 | 161.14 | -3.43 | -4.17 | 118.44 | -0.92 | -6.5 |
| 22Q1 (8) | 0.29 | 0.42 | 8.2 | 5.94 | 1.54 | 31.13 | 32.79 | 140.04 | 63.54 | 0.00 | 0 | 0 | 166.87 | 1.3 | -17.0 | 119.54 | 0.07 | -24.09 |
| 21Q4 (7) | 0.29 | -1.38 | 1.35 | 5.85 | -13.97 | 69.57 | 13.66 | 22.18 | -47.18 | 0.00 | 0 | 0 | 164.73 | -1.04 | -18.82 | 119.46 | -4.24 | -27.12 |
| 21Q3 (6) | 0.29 | 0.14 | 10.68 | 6.8 | 10.03 | 94.84 | 11.18 | -51.87 | -76.41 | 0.00 | 0 | 0 | 166.46 | -1.01 | -23.46 | 124.75 | -1.52 | -26.94 |
| 21Q2 (5) | 0.29 | 9.1 | 9.19 | 6.18 | 36.42 | 6080.0 | 23.23 | 15.86 | -52.37 | 0.00 | 0 | 0 | 168.16 | -16.35 | -26.59 | 126.68 | -19.55 | -29.3 |
| 21Q1 (4) | 0.26 | -5.93 | 0.0 | 4.53 | 31.3 | 0.0 | 20.05 | -22.47 | 0.0 | 0.00 | 0 | 0.0 | 201.04 | -0.92 | 0.0 | 157.47 | -3.93 | 0.0 |
| 20Q4 (3) | 0.28 | 7.69 | 0.0 | 3.45 | -1.15 | 0.0 | 25.86 | -45.43 | 0.0 | 0.00 | 0 | 0.0 | 202.91 | -6.7 | 0.0 | 163.92 | -3.99 | 0.0 |
| 20Q3 (2) | 0.26 | -1.21 | 0.0 | 3.49 | 3390.0 | 0.0 | 47.39 | -2.83 | 0.0 | 0.00 | 0 | 0.0 | 217.47 | -5.06 | 0.0 | 170.74 | -4.71 | 0.0 |
| 20Q2 (1) | 0.26 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 48.77 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 229.06 | 0.0 | 0.0 | 179.18 | 0.0 | 0.0 |
