- 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 | ||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
2023 (10) | 0.15 | -25.9 | 0.69 | -50.36 | 3.45 | -35.03 | 19.23 | -60.32 | 1.17 | 46.94 | 501.47 | 61.81 | 398.09 | 63.69 |
2022 (9) | 0.21 | -9.31 | 1.39 | -6.71 | 5.31 | 1.14 | 48.46 | -1.66 | 0.80 | -23.82 | 309.92 | -11.5 | 243.20 | 2.59 |
2021 (8) | 0.23 | -8.73 | 1.49 | -18.13 | 5.25 | 16.67 | 49.28 | 155.07 | 1.05 | -28.89 | 350.18 | 52.79 | 237.06 | 43.95 |
2020 (7) | 0.25 | 7.17 | 1.82 | 26.39 | 4.5 | 36.36 | 19.32 | 0 | 1.47 | 0 | 229.19 | -9.05 | 164.68 | 7.56 |
2019 (6) | 0.23 | 28.11 | 1.44 | 38.46 | 3.3 | -30.23 | -8.42 | 0 | 0.00 | 0 | 251.99 | -34.85 | 153.11 | -19.4 |
2018 (5) | 0.18 | -25.34 | 1.04 | -54.39 | 4.73 | 13.43 | -6.95 | 0 | 0.00 | 0 | 386.76 | 72.1 | 189.97 | 28.64 |
2017 (4) | 0.24 | 12.42 | 2.28 | 43.4 | 4.17 | -40.68 | -6.37 | 0 | 0.00 | 0 | 224.73 | -7.76 | 147.67 | -20.42 |
2016 (3) | 0.22 | -23.46 | 1.59 | -6.47 | 7.03 | -70.17 | 39.09 | -92.74 | 0.00 | 0 | 243.64 | -7.08 | 185.57 | -19.34 |
2015 (2) | 0.28 | -11.65 | 1.7 | 102.38 | 23.57 | 20.07 | 538.40 | 221.24 | 0.00 | 0 | 262.21 | 1.32 | 230.07 | 0.74 |
2014 (1) | 0.32 | -18.08 | 0.84 | 8300.0 | 19.63 | 407.24 | 167.60 | 745.61 | 0.00 | 0 | 258.80 | -32.77 | 228.37 | -21.67 |
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 | |||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
23Q4 (20) | 0.15 | -20.88 | -25.9 | 0.69 | -56.6 | -50.36 | 35.09 | 54.04 | -19.94 | 2.54 | -52.16 | -1.01 | 501.47 | 32.42 | 61.81 | 398.09 | 44.03 | 63.69 |
23Q3 (19) | 0.19 | -15.32 | -21.98 | 1.59 | 30.33 | -14.52 | 22.78 | 1027.72 | -42.34 | 5.31 | -75.85 | 17.06 | 378.69 | 48.33 | 43.83 | 276.39 | 32.77 | 42.78 |
23Q2 (18) | 0.23 | -7.38 | -13.08 | 1.22 | -13.48 | -12.86 | 2.02 | -88.47 | -92.86 | 22.00 | 91.3 | 134.43 | 255.31 | 15.73 | 5.69 | 208.17 | 20.64 | 19.25 |
23Q1 (17) | 0.25 | 19.41 | -7.26 | 1.41 | 1.44 | -2.76 | 17.52 | -60.03 | -81.0 | 11.50 | 347.89 | 289.37 | 220.61 | -28.82 | -10.05 | 172.56 | -29.05 | -2.08 |
22Q4 (16) | 0.21 | -16.69 | -9.31 | 1.39 | -25.27 | -6.71 | 43.83 | 10.93 | -11.31 | 2.57 | -43.43 | -21.6 | 309.92 | 17.71 | -11.5 | 243.20 | 25.63 | 2.59 |
22Q3 (15) | 0.25 | -5.67 | -0.36 | 1.86 | 32.86 | -1.59 | 39.51 | 39.66 | -48.85 | 4.54 | -51.64 | 53.51 | 263.29 | 9.0 | -13.26 | 193.58 | 10.89 | 4.88 |
22Q2 (14) | 0.26 | -1.17 | -5.91 | 1.4 | -3.45 | -11.39 | 28.29 | -69.32 | -45.42 | 9.38 | 217.75 | 87.69 | 241.56 | -1.51 | -3.42 | 174.57 | -0.94 | 17.5 |
22Q1 (13) | 0.27 | 16.77 | 5.1 | 1.45 | -2.68 | -19.44 | 92.20 | 86.56 | 346.27 | 2.95 | -9.82 | -60.38 | 245.26 | -29.96 | 8.88 | 176.22 | -25.66 | 17.67 |
21Q4 (12) | 0.23 | -8.48 | -8.73 | 1.49 | -21.16 | -18.13 | 49.42 | -36.03 | -1.26 | 3.27 | 10.77 | 9.17 | 350.18 | 15.37 | 52.79 | 237.06 | 28.44 | 43.95 |
21Q3 (11) | 0.25 | -10.92 | -5.04 | 1.89 | 19.62 | 2.72 | 77.25 | 49.04 | 165.28 | 2.96 | -40.87 | -41.56 | 303.53 | 21.35 | 43.89 | 184.57 | 24.23 | 32.79 |
21Q2 (10) | 0.28 | 10.39 | 7.63 | 1.58 | -12.22 | -6.51 | 51.83 | 150.87 | 167.44 | 5.00 | -32.93 | 19.32 | 250.12 | 11.04 | 21.42 | 148.57 | -0.79 | 15.57 |
21Q1 (9) | 0.25 | 1.4 | 8.25 | 1.8 | -1.1 | 4.65 | 20.66 | -58.72 | 192.48 | 7.45 | 148.48 | 11.82 | 225.25 | -1.72 | -9.9 | 149.76 | -9.06 | -8.04 |
20Q4 (8) | 0.25 | -4.77 | 7.17 | 1.82 | -1.09 | 26.39 | 50.05 | 71.87 | 662.36 | 3.00 | -40.7 | -55.0 | 229.19 | 8.65 | -9.05 | 164.68 | 18.48 | 7.56 |
20Q3 (7) | 0.26 | 0.96 | 8.22 | 1.84 | 8.88 | 28.67 | 29.12 | 50.26 | 164.04 | 5.06 | 20.72 | -24.12 | 210.94 | 2.4 | -9.62 | 138.99 | 8.12 | -7.05 |
20Q2 (6) | 0.26 | 11.04 | 29.48 | 1.69 | -1.74 | 64.08 | 19.38 | 186.75 | 218.82 | 4.19 | -37.14 | -37.14 | 206.00 | -17.6 | -42.33 | 128.55 | -21.07 | -37.61 |
20Q1 (5) | 0.23 | 0.39 | 29.74 | 1.72 | 19.44 | 65.38 | -22.34 | -151.01 | -165.38 | 6.67 | 0.0 | 0.0 | 249.99 | -0.79 | -50.83 | 162.86 | 6.37 | -52.26 |
19Q4 (4) | 0.23 | -3.84 | 0.0 | 1.44 | 0.7 | 0.0 | -8.90 | 80.43 | 0.0 | 6.67 | 0.0 | 0.0 | 251.99 | 7.97 | 0.0 | 153.11 | 2.39 | 0.0 |
19Q3 (3) | 0.24 | 20.8 | 0.0 | 1.43 | 38.83 | 0.0 | -45.47 | -178.79 | 0.0 | 6.67 | 0.0 | 0.0 | 233.39 | -34.67 | 0.0 | 149.54 | -27.43 | 0.0 |
19Q2 (2) | 0.20 | 11.27 | 0.0 | 1.03 | -0.96 | 0.0 | -16.31 | -147.73 | 0.0 | 6.67 | 0.0 | 0.0 | 357.23 | -29.73 | 0.0 | 206.05 | -39.6 | 0.0 |
19Q1 (1) | 0.18 | 0.0 | 0.0 | 1.04 | 0.0 | 0.0 | 34.17 | 0.0 | 0.0 | 6.67 | 0.0 | 0.0 | 508.37 | 0.0 | 0.0 | 341.16 | 0.0 | 0.0 |