- 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) | 0.27 | -24.54 | 25.99 | -38.83 | 43.09 | -22.43 | 24.87 | 12.74 | 1.14 | 23.09 | 171.64 | 18.75 | 115.95 | 10.81 |
| 2023 (9) | 0.36 | -22.07 | 42.49 | -35.25 | 55.55 | -2.41 | 22.06 | -2.73 | 0.93 | -17.47 | 144.54 | 4.68 | 104.64 | -9.09 |
| 2022 (8) | 0.46 | -3.49 | 65.62 | 0.77 | 56.92 | 5.54 | 22.68 | -48.88 | 1.12 | 223.11 | 138.08 | 9.88 | 115.10 | 7.59 |
| 2021 (7) | 0.48 | 53.73 | 65.12 | 140.21 | 53.93 | 75.55 | 44.37 | -20.48 | 0.35 | -45.83 | 125.66 | -34.03 | 106.98 | -31.6 |
| 2020 (6) | 0.31 | 10.67 | 27.11 | 33.15 | 30.72 | -30.17 | 55.80 | -11.26 | 0.64 | 0 | 190.47 | 18.62 | 156.41 | 33.54 |
| 2019 (5) | 0.28 | -12.86 | 20.36 | -24.03 | 43.99 | -6.84 | 62.88 | 51.26 | 0.00 | 0 | 160.57 | -9.11 | 117.13 | 17.51 |
| 2018 (4) | 0.32 | -24.76 | 26.8 | -34.38 | 47.22 | 5.28 | 41.57 | 0 | 0.00 | 0 | 176.66 | 27.19 | 99.68 | 79.09 |
| 2017 (3) | 0.43 | 44.95 | 40.84 | 61.61 | 44.85 | 2.54 | -11.41 | 0 | 0.24 | 0.0 | 138.90 | -24.0 | 55.66 | -51.85 |
| 2016 (2) | 0.30 | 16.08 | 25.27 | 31.75 | 43.74 | -9.8 | 43.46 | -42.57 | 0.24 | 0 | 182.76 | -10.29 | 115.59 | -19.8 |
| 2015 (1) | 0.25 | 32.62 | 19.18 | 124.33 | 48.49 | 31.98 | 75.68 | 19.09 | 0.00 | 0 | 203.73 | -15.61 | 144.12 | -15.78 |
| 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) | 0.29 | 7.18 | -15.97 | 30.48 | 17.28 | -17.73 | 23.80 | -24.35 | -11.98 | 6.02 | 52.64 | 48.12 | 159.06 | -7.33 | 13.46 | 113.40 | -2.2 | 15.03 |
| 24Q4 (19) | 0.27 | 7.52 | -24.54 | 25.99 | -6.54 | -38.83 | 31.46 | 65.14 | 432.32 | 3.95 | -60.52 | -77.65 | 171.64 | -14.69 | 18.75 | 115.95 | -12.09 | 10.81 |
| 24Q3 (18) | 0.25 | -14.32 | -31.48 | 27.81 | -8.22 | -41.4 | 19.05 | -9.89 | -38.86 | 9.99 | 93.33 | 265.32 | 201.20 | 12.82 | 31.28 | 131.90 | 4.68 | 11.82 |
| 24Q2 (17) | 0.29 | -14.9 | -32.27 | 30.3 | -18.22 | -51.59 | 21.14 | -21.82 | -27.25 | 5.17 | 27.13 | 117.78 | 178.34 | 27.21 | 38.6 | 126.00 | 27.81 | 20.25 |
| 24Q1 (16) | 0.35 | -3.75 | -23.32 | 37.05 | -12.8 | -40.29 | 27.04 | 357.53 | 44.6 | 4.07 | -76.97 | 6.01 | 140.19 | -3.01 | 5.28 | 98.58 | -5.79 | -10.14 |
| 23Q4 (15) | 0.36 | -2.36 | -22.07 | 42.49 | -10.47 | -35.25 | 5.91 | -81.03 | 325.57 | 17.65 | 545.47 | 557.68 | 144.54 | -5.69 | 4.68 | 104.64 | -11.29 | -9.09 |
| 23Q3 (14) | 0.37 | -15.31 | -17.25 | 47.46 | -24.17 | -23.23 | 31.16 | 7.23 | -10.59 | 2.74 | 15.25 | 1.89 | 153.26 | 19.11 | 4.56 | 117.96 | 12.58 | -4.24 |
| 23Q2 (13) | 0.44 | -3.65 | -10.53 | 62.59 | 0.87 | -10.38 | 29.06 | 55.4 | 3.97 | 2.37 | -38.12 | -50.02 | 128.67 | -3.37 | -3.81 | 104.78 | -4.49 | -6.57 |
| 23Q1 (12) | 0.45 | -2.19 | -11.21 | 62.05 | -5.44 | -12.0 | 18.70 | 813.74 | -50.35 | 3.84 | 42.87 | -5.65 | 133.16 | -3.56 | -0.83 | 109.71 | -4.68 | -4.22 |
| 22Q4 (11) | 0.46 | 3.68 | -3.49 | 65.62 | 6.15 | 0.77 | -2.62 | -107.52 | -107.73 | 2.68 | 0.0 | 65.15 | 138.08 | -5.79 | 9.88 | 115.10 | -6.56 | 7.59 |
| 22Q3 (10) | 0.45 | -8.43 | 1.46 | 61.82 | -11.48 | 10.59 | 34.85 | 24.69 | 9.73 | 2.68 | -43.47 | 52.69 | 146.57 | 9.58 | 1.71 | 123.18 | 9.84 | 0.55 |
| 22Q2 (9) | 0.49 | -4.38 | 19.07 | 69.84 | -0.95 | 67.72 | 27.95 | -25.78 | -54.12 | 4.75 | 16.81 | 240.59 | 133.76 | -0.39 | -14.24 | 112.15 | -2.09 | -15.97 |
| 22Q1 (8) | 0.51 | 6.31 | 50.79 | 70.51 | 8.28 | 110.23 | 37.66 | 11.09 | -36.46 | 4.07 | 150.09 | 154.51 | 134.28 | 6.86 | -26.42 | 114.54 | 7.07 | -24.93 |
| 21Q4 (7) | 0.48 | 9.0 | 53.73 | 65.12 | 16.49 | 140.21 | 33.90 | 6.74 | -29.43 | 1.63 | -7.55 | -56.62 | 125.66 | -12.8 | -34.03 | 106.98 | -12.68 | -31.6 |
| 21Q3 (6) | 0.44 | 7.47 | 45.43 | 55.9 | 34.25 | 117.93 | 31.76 | -47.87 | -49.05 | 1.76 | 26.1 | 27.37 | 144.11 | -7.6 | -16.71 | 122.51 | -8.21 | -9.85 |
| 21Q2 (5) | 0.41 | 21.08 | 29.82 | 41.64 | 24.15 | 103.62 | 60.92 | 2.78 | -49.82 | 1.39 | -12.71 | 0 | 155.97 | -14.54 | 7.65 | 133.47 | -12.52 | 26.17 |
| 21Q1 (4) | 0.34 | 8.39 | 0.0 | 33.54 | 23.72 | 0.0 | 59.27 | 23.38 | 0.0 | 1.60 | -57.37 | 0.0 | 182.50 | -4.18 | 0.0 | 152.57 | -2.46 | 0.0 |
| 20Q4 (3) | 0.31 | 3.11 | 0.0 | 27.11 | 5.69 | 0.0 | 48.04 | -22.94 | 0.0 | 3.75 | 171.46 | 0.0 | 190.47 | 10.09 | 0.0 | 156.41 | 15.1 | 0.0 |
| 20Q3 (2) | 0.30 | -4.07 | 0.0 | 25.65 | 25.43 | 0.0 | 62.34 | -48.65 | 0.0 | 1.38 | 0 | 0.0 | 173.02 | 19.42 | 0.0 | 135.89 | 28.45 | 0.0 |
| 20Q2 (1) | 0.31 | 0.0 | 0.0 | 20.45 | 0.0 | 0.0 | 121.41 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 144.88 | 0.0 | 0.0 | 105.79 | 0.0 | 0.0 |
