- 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) | 0.37 | 3.1 | 7.22 | 12.11 | 28.27 | -21.06 | 1.67 | -73.62 | 1.33 | 9.68 | 222.47 | -7.46 | 183.81 | -4.64 |
2022 (9) | 0.35 | -23.56 | 6.44 | -49.37 | 35.81 | -22.49 | 6.33 | -76.02 | 1.22 | 132.09 | 240.41 | 51.45 | 192.75 | 49.98 |
2021 (8) | 0.46 | 13.42 | 12.72 | 44.55 | 46.2 | 54.83 | 26.40 | 0.57 | 0.52 | -46.9 | 158.74 | -18.98 | 128.52 | -20.42 |
2020 (7) | 0.41 | 7.18 | 8.8 | 22.39 | 29.84 | 2.58 | 26.25 | 88.31 | 0.99 | 0 | 195.93 | 10.23 | 161.50 | 9.56 |
2019 (6) | 0.38 | -11.52 | 7.19 | -23.75 | 29.09 | -19.51 | 13.94 | -17.86 | 0.00 | 0 | 177.75 | 0.54 | 147.41 | 19.99 |
2018 (5) | 0.43 | -16.96 | 9.43 | -28.29 | 36.14 | 7.88 | 16.97 | 45.04 | 0.00 | 0 | 176.79 | 10.12 | 122.85 | -11.49 |
2017 (4) | 0.52 | 7.71 | 13.15 | 27.67 | 33.5 | 24.54 | 11.70 | 43.56 | 0.65 | -25.99 | 160.54 | -8.14 | 138.80 | -9.43 |
2016 (3) | 0.48 | 0.06 | 10.3 | -6.7 | 26.9 | -7.18 | 8.15 | 107.38 | 0.87 | 2345.98 | 174.76 | 4.09 | 153.26 | 2.46 |
2015 (2) | 0.48 | -2.37 | 11.04 | -5.24 | 28.98 | -19.72 | 3.93 | -6.65 | 0.04 | -98.64 | 167.89 | -7.38 | 149.58 | -4.82 |
2014 (1) | 0.49 | -3.74 | 11.65 | -7.54 | 36.1 | -5.4 | 4.21 | 101.44 | 2.62 | 0 | 181.27 | -3.51 | 157.15 | -1.73 |
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) | 0.37 | 2.61 | 3.1 | 7.22 | 0.84 | 12.11 | -15.20 | -325.19 | -182.0 | 1.58 | 0.0 | -82.46 | 222.47 | -6.21 | -7.46 | 183.81 | -5.22 | -4.64 |
23Q3 (19) | 0.36 | -6.97 | 3.51 | 7.16 | -8.67 | 11.18 | 6.75 | 14.41 | 26.4 | 1.58 | -11.42 | -82.46 | 237.19 | 9.34 | -5.97 | 193.94 | 13.47 | -1.73 |
23Q2 (18) | 0.38 | 2.79 | 2.63 | 7.84 | 9.8 | 23.66 | 5.90 | -37.03 | -59.73 | 1.78 | -2.13 | -33.42 | 216.93 | -3.26 | -5.06 | 170.92 | -6.14 | -4.12 |
23Q1 (17) | 0.37 | 5.07 | -12.39 | 7.14 | 10.87 | -24.76 | 9.37 | 273.84 | -25.1 | 1.82 | -79.76 | -43.2 | 224.23 | -6.73 | 13.81 | 182.11 | -5.52 | 13.88 |
22Q4 (16) | 0.35 | 3.02 | -23.56 | 6.44 | 0.0 | -49.37 | -5.39 | -200.94 | -145.64 | 9.00 | 0.0 | 145.45 | 240.41 | -4.69 | 51.45 | 192.75 | -2.34 | 49.98 |
22Q3 (15) | 0.34 | -7.77 | -28.78 | 6.44 | 1.58 | -50.15 | 5.34 | -63.55 | -77.92 | 9.00 | 236.14 | 235.71 | 252.24 | 10.39 | 59.2 | 197.36 | 10.71 | 56.97 |
22Q2 (14) | 0.37 | -12.25 | -13.69 | 6.34 | -33.19 | -43.14 | 14.65 | 17.11 | -60.3 | 2.68 | -16.51 | 27.03 | 228.49 | 15.97 | 27.42 | 178.26 | 11.48 | 24.66 |
22Q1 (13) | 0.43 | -8.32 | 2.01 | 9.49 | -25.39 | -4.62 | 12.51 | 5.93 | -68.23 | 3.21 | -12.54 | 44.2 | 197.03 | 24.12 | 3.1 | 159.91 | 24.42 | 4.04 |
21Q4 (12) | 0.46 | -4.01 | 13.42 | 12.72 | -1.55 | 44.55 | 11.81 | -51.16 | -35.46 | 3.67 | 36.77 | -49.43 | 158.74 | 0.19 | -18.98 | 128.52 | 2.22 | -20.42 |
21Q3 (11) | 0.48 | 11.77 | 23.0 | 12.92 | 15.87 | 56.61 | 24.18 | -34.47 | -93.9 | 2.68 | 27.19 | 101.06 | 158.44 | -11.64 | -19.5 | 125.73 | -12.08 | -23.77 |
21Q2 (10) | 0.43 | 3.72 | 6.21 | 11.15 | 12.06 | 36.81 | 36.90 | -6.3 | 156.78 | 2.11 | -5.22 | -10.42 | 179.32 | -6.16 | -2.26 | 143.00 | -6.96 | -6.44 |
21Q1 (9) | 0.42 | 1.93 | 4.25 | 9.95 | 13.07 | 25.95 | 39.38 | 115.19 | 96.8 | 2.22 | -69.33 | 0 | 191.10 | -2.47 | 10.86 | 153.70 | -4.83 | 12.53 |
20Q4 (8) | 0.41 | 4.1 | 7.18 | 8.8 | 6.67 | 22.39 | 18.30 | -95.38 | 24.74 | 7.25 | 443.75 | 0 | 195.93 | -0.45 | 10.23 | 161.50 | -2.08 | 9.56 |
20Q3 (7) | 0.39 | -3.49 | -0.98 | 8.25 | 1.23 | 8.7 | 396.17 | 2656.92 | 1778.47 | 1.33 | -43.33 | 0 | 196.82 | 7.28 | 7.41 | 164.93 | 7.91 | 8.13 |
20Q2 (6) | 0.41 | 1.8 | 1.57 | 8.15 | 3.16 | 28.75 | 14.37 | -28.19 | -34.02 | 2.35 | 0 | 0 | 183.46 | 6.43 | 0.58 | 152.84 | 11.9 | 1.53 |
20Q1 (5) | 0.40 | 4.79 | 5.46 | 7.9 | 9.87 | 5.19 | 20.01 | 36.4 | 281.14 | 0.00 | 0 | 0 | 172.38 | -3.02 | -12.85 | 136.59 | -7.34 | -12.94 |
19Q4 (4) | 0.38 | -3.83 | 0.0 | 7.19 | -5.27 | 0.0 | 14.67 | -30.44 | 0.0 | 0.00 | 0 | 0.0 | 177.75 | -3.0 | 0.0 | 147.41 | -3.36 | 0.0 |
19Q3 (3) | 0.40 | -1.0 | 0.0 | 7.59 | 19.91 | 0.0 | 21.09 | -3.17 | 0.0 | 0.00 | 0 | 0.0 | 183.24 | 0.46 | 0.0 | 152.53 | 1.33 | 0.0 |
19Q2 (2) | 0.40 | 5.69 | 0.0 | 6.33 | -15.71 | 0.0 | 21.78 | 314.86 | 0.0 | 0.00 | 0 | 0.0 | 182.41 | -7.78 | 0.0 | 150.53 | -4.05 | 0.0 |
19Q1 (1) | 0.38 | 0.0 | 0.0 | 7.51 | 0.0 | 0.0 | 5.25 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 197.79 | 0.0 | 0.0 | 156.89 | 0.0 | 0.0 |