- 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) | 0.29 | -40.04 | 11.53 | -16.87 | 27.48 | 55.17 | 18.26 | 175.0 | 1.97 | -72.12 | 660.98 | 112.87 | 241.52 | 200.7 |
2022 (9) | 0.49 | -4.24 | 13.87 | 45.08 | 17.71 | 59.69 | 6.64 | 25.52 | 7.07 | -39.03 | 310.51 | 44.61 | 80.32 | 16.76 |
2021 (8) | 0.51 | -14.7 | 9.56 | 8.02 | 11.09 | 40.74 | 5.29 | 52.01 | 11.59 | -36.77 | 214.72 | 70.82 | 68.79 | 7.4 |
2020 (7) | 0.60 | -0.13 | 8.85 | -9.51 | 7.88 | -6.75 | 3.48 | 0 | 18.33 | -94.44 | 125.70 | -10.87 | 64.05 | -0.25 |
2019 (6) | 0.60 | 6.65 | 9.78 | -6.14 | 8.45 | 55.33 | -1.69 | 0 | 329.50 | 0.0 | 141.03 | 46.85 | 64.21 | 74.06 |
2018 (5) | 0.57 | -1.77 | 10.42 | -16.17 | 5.44 | -43.1 | -2.11 | 0 | 329.50 | 0.0 | 96.04 | -24.6 | 36.89 | -43.91 |
2017 (4) | 0.58 | 32.88 | 12.43 | 76.81 | 9.56 | 29.54 | -2.63 | 0 | 329.50 | 0.0 | 127.37 | -73.79 | 65.77 | -73.23 |
2016 (3) | 0.43 | -24.55 | 7.03 | -56.39 | 7.38 | -26.93 | 1.19 | 0 | 329.50 | 0 | 486.03 | 452.87 | 245.72 | 732.1 |
2015 (2) | 0.57 | 1.81 | 16.12 | 0.88 | 10.1 | -9.34 | -2.23 | 0 | 0.00 | 0 | 87.91 | -16.3 | 29.53 | -15.0 |
2014 (1) | 0.56 | -8.4 | 15.98 | -7.58 | 11.14 | 0.0 | -0.73 | 0 | 0.00 | 0 | 105.03 | 0.11 | 34.74 | 2.57 |
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) | 0.29 | -15.19 | -40.04 | 11.53 | -10.06 | -16.87 | 47.88 | 287.69 | 762.7 | 3.41 | -70.16 | -88.42 | 660.98 | 58.81 | 112.87 | 241.52 | 47.1 | 200.7 |
23Q3 (19) | 0.35 | -28.92 | -31.07 | 12.82 | -9.85 | -7.03 | 12.35 | 15.64 | 134.79 | 11.44 | -22.01 | -61.9 | 416.20 | 34.95 | 34.79 | 164.19 | 56.24 | 121.94 |
23Q2 (18) | 0.49 | 1.7 | -19.9 | 14.22 | 5.8 | -9.43 | 10.68 | 37.28 | 37.98 | 14.67 | -27.8 | -39.67 | 308.40 | 8.32 | 33.76 | 105.09 | 14.32 | 50.28 |
23Q1 (17) | 0.48 | -2.2 | -6.44 | 13.44 | -3.1 | 39.56 | 7.78 | 40.18 | -24.02 | 20.32 | -31.09 | 9.21 | 284.72 | -8.31 | 33.32 | 91.93 | 14.45 | 33.08 |
22Q4 (16) | 0.49 | -2.5 | -4.24 | 13.87 | 0.58 | 45.08 | 5.55 | 5.51 | -37.85 | 29.49 | -1.81 | 31.88 | 310.51 | 0.56 | 44.61 | 80.32 | 8.57 | 16.76 |
22Q3 (15) | 0.50 | -17.41 | -0.32 | 13.79 | -12.17 | 80.97 | 5.26 | -32.04 | -16.9 | 30.03 | 23.48 | -23.25 | 308.77 | 33.92 | 37.02 | 73.98 | 5.79 | 13.31 |
22Q2 (14) | 0.61 | 18.79 | 17.87 | 15.7 | 63.03 | 133.28 | 7.74 | -24.41 | 225.21 | 24.32 | 30.7 | -80.88 | 230.57 | 7.96 | 4.34 | 69.93 | 1.23 | -24.23 |
22Q1 (13) | 0.51 | 0.1 | -1.59 | 9.63 | 0.73 | 52.13 | 10.24 | 14.67 | 290.84 | 18.61 | -16.78 | -84.39 | 213.56 | -0.54 | 18.58 | 69.08 | 0.42 | -15.08 |
21Q4 (12) | 0.51 | 1.5 | -14.7 | 9.56 | 25.46 | 8.02 | 8.93 | 41.07 | 205.82 | 22.36 | -42.86 | -77.83 | 214.72 | -4.72 | 70.82 | 68.79 | 5.36 | 7.4 |
21Q3 (11) | 0.51 | -2.34 | -14.05 | 7.62 | 13.22 | -14.19 | 6.33 | 165.97 | -26.31 | 39.12 | -69.24 | 52.93 | 225.35 | 1.98 | 71.12 | 65.29 | -29.26 | 29.34 |
21Q2 (10) | 0.52 | -0.82 | -13.62 | 6.73 | 6.32 | -24.8 | 2.38 | -9.16 | -30.0 | 127.20 | 6.71 | 49.87 | 220.98 | 22.7 | 55.34 | 92.29 | 13.45 | 121.64 |
21Q1 (9) | 0.52 | -13.24 | -15.18 | 6.33 | -28.47 | -29.43 | 2.62 | -10.27 | 3842.86 | 119.20 | 18.21 | 0 | 180.10 | 43.28 | 29.93 | 81.35 | 27.01 | 40.38 |
20Q4 (8) | 0.60 | 2.28 | -0.13 | 8.85 | -0.34 | -9.51 | 2.92 | -66.01 | 187.43 | 100.83 | 294.14 | 0 | 125.70 | -4.55 | -10.87 | 64.05 | 26.88 | -0.25 |
20Q3 (7) | 0.59 | -1.85 | 3.75 | 8.88 | -0.78 | -6.92 | 8.59 | 152.65 | 750.76 | 25.58 | -69.86 | 0 | 131.69 | -7.43 | 62.4 | 50.48 | 21.23 | 66.93 |
20Q2 (6) | 0.60 | -2.61 | 7.18 | 8.95 | -0.22 | -9.41 | 3.40 | 4957.14 | 676.27 | 84.88 | 0 | 0 | 142.26 | 2.63 | 64.14 | 41.64 | -28.14 | 14.49 |
20Q1 (5) | 0.62 | 2.16 | 12.12 | 8.97 | -8.28 | -12.06 | -0.07 | 97.9 | 95.17 | 0.00 | 0 | 0 | 138.61 | -1.72 | 60.52 | 57.95 | -9.75 | 67.34 |
19Q4 (4) | 0.60 | 6.26 | 0.0 | 9.78 | 2.52 | 0.0 | -3.34 | -153.03 | 0.0 | 0.00 | 0 | 0.0 | 141.03 | 73.92 | 0.0 | 64.21 | 112.33 | 0.0 |
19Q3 (3) | 0.57 | 1.39 | 0.0 | 9.54 | -3.44 | 0.0 | -1.32 | -123.73 | 0.0 | 0.00 | 0 | 0.0 | 81.09 | -6.44 | 0.0 | 30.24 | -16.85 | 0.0 |
19Q2 (2) | 0.56 | 1.88 | 0.0 | 9.88 | -3.14 | 0.0 | -0.59 | 59.31 | 0.0 | 0.00 | 0 | 0.0 | 86.67 | 0.37 | 0.0 | 36.37 | 5.02 | 0.0 |
19Q1 (1) | 0.55 | 0.0 | 0.0 | 10.2 | 0.0 | 0.0 | -1.45 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 86.35 | 0.0 | 0.0 | 34.63 | 0.0 | 0.0 |