- 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) | 0.42 | 3.27 | 2.83 | 0 | 5.05 | -16.67 | 5.61 | 0 | 0.00 | 0 | 174.96 | -65.96 | 146.77 | -65.22 |
2022 (9) | 0.41 | -14.08 | 0 | 0 | 6.06 | -29.37 | -5.45 | 0 | 0.00 | 0 | 514.05 | 70.41 | 421.97 | 78.69 |
2021 (8) | 0.48 | -26.19 | 0 | 0 | 8.58 | 34.69 | 13.60 | 0 | 0.00 | 0 | 301.65 | 49.12 | 236.14 | 57.93 |
2020 (7) | 0.65 | 4.88 | 4.88 | -4.87 | 6.37 | 14.77 | -5.57 | 0 | 0.00 | 0 | 202.28 | 229.18 | 149.52 | 226.61 |
2019 (6) | 0.62 | 9.6 | 5.13 | -6.39 | 5.55 | -19.8 | -11.29 | 0 | 0.00 | 0 | 61.45 | -71.0 | 45.78 | -73.13 |
2018 (5) | 0.56 | -5.73 | 5.48 | -15.43 | 6.92 | -10.94 | -0.99 | 0 | 0.00 | 0 | 211.93 | 12.82 | 170.35 | 17.28 |
2017 (4) | 0.60 | -6.46 | 6.48 | -28.4 | 7.77 | -15.82 | -3.75 | 0 | 0.00 | 0 | 187.85 | 211.53 | 145.25 | 269.88 |
2016 (3) | 0.64 | 13.0 | 9.05 | 1122.97 | 9.23 | -15.17 | -19.77 | 0 | 0.00 | 0 | 60.30 | -65.19 | 39.27 | -66.87 |
2015 (2) | 0.56 | 14.13 | 0.74 | -82.83 | 10.88 | -44.99 | -45.86 | 0 | 0.00 | 0 | 173.21 | 19.55 | 118.53 | 45.26 |
2014 (1) | 0.49 | 7.64 | 4.31 | -74.13 | 19.78 | 7.03 | -16.83 | 0 | 0.00 | 0 | 144.89 | 44.33 | 81.60 | 102.03 |
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) | 0.42 | -0.63 | 3.27 | 2.83 | 0.35 | 0 | -4.82 | -134.68 | -45.18 | 0.00 | 0 | 0 | 174.96 | -1.7 | -65.96 | 146.77 | -1.95 | -65.22 |
23Q3 (19) | 0.43 | 2.7 | 3.52 | 2.82 | 0 | 0 | 13.90 | 32.51 | 152.97 | 0.00 | 0 | 0 | 177.98 | -64.17 | -64.37 | 149.69 | -63.17 | -62.57 |
23Q2 (18) | 0.42 | 0.73 | -6.04 | 0 | 0 | 0 | 10.49 | 261.72 | 6.17 | 0.00 | 0 | 0 | 496.71 | -3.61 | 33.24 | 406.40 | -3.73 | 35.2 |
23Q1 (17) | 0.41 | 0.46 | -10.47 | 0 | 0 | 0 | 2.90 | 187.35 | 222.88 | 0.00 | 0 | 0 | 515.29 | 0.24 | 54.63 | 422.14 | 0.04 | 55.28 |
22Q4 (16) | 0.41 | -0.39 | -14.08 | 0 | 0 | 0 | -3.32 | 87.35 | -109.05 | 0.00 | 0 | 0 | 514.05 | 2.9 | 70.41 | 421.97 | 5.52 | 78.69 |
22Q3 (15) | 0.41 | -6.79 | -23.98 | 0 | 0 | -100.0 | -26.24 | -365.59 | -413.88 | 0.00 | 0 | -100.0 | 499.58 | 34.01 | 61.07 | 399.88 | 33.03 | 162.54 |
22Q2 (14) | 0.44 | -4.02 | -32.5 | 0 | 0 | -100.0 | 9.88 | 518.64 | 57.07 | 0.00 | 0 | -100.0 | 372.78 | 11.87 | 106.45 | 300.59 | 10.57 | 132.47 |
22Q1 (13) | 0.46 | -3.58 | -29.06 | 0 | 0 | -100.0 | -2.36 | -106.44 | -117.65 | 0.00 | 0 | -100.0 | 333.24 | 10.47 | 76.73 | 271.86 | 15.13 | 112.47 |
21Q4 (12) | 0.48 | -11.87 | -26.19 | 0 | -100.0 | -100.0 | 36.67 | 338.64 | 14203.85 | 0.00 | -100.0 | -100.0 | 301.65 | -2.75 | 49.12 | 236.14 | 55.04 | 57.93 |
21Q3 (11) | 0.54 | -17.23 | -17.16 | 1.1 | -76.89 | -77.78 | 8.36 | 32.91 | 106.93 | 6.62 | -85.36 | -91.55 | 310.17 | 71.77 | 63.96 | 152.31 | 17.8 | 10.56 |
21Q2 (10) | 0.65 | 0.86 | 1.05 | 4.76 | -1.24 | -4.99 | 6.29 | -52.95 | 152.5 | 45.20 | 126.99 | 0 | 180.57 | -4.24 | -7.43 | 129.30 | 1.06 | -0.77 |
21Q1 (9) | 0.65 | 0.32 | 2.74 | 4.82 | -1.23 | -4.93 | 13.37 | 5242.31 | 202.45 | 19.91 | -74.58 | 0 | 188.56 | -6.78 | -8.86 | 127.95 | -14.43 | -17.11 |
20Q4 (8) | 0.65 | -1.09 | 4.88 | 4.88 | -1.41 | -4.87 | -0.26 | -106.44 | 98.62 | 78.33 | 0.0 | 0 | 202.28 | 6.93 | 229.18 | 149.52 | 8.54 | 226.61 |
20Q3 (7) | 0.65 | 0.96 | 9.55 | 4.95 | -1.2 | -4.81 | 4.04 | 133.72 | 135.5 | 78.33 | 0 | 0 | 189.17 | -3.02 | 190.36 | 137.76 | 5.73 | 172.68 |
20Q2 (6) | 0.65 | 2.55 | 12.06 | 5.01 | -1.18 | -4.75 | -11.98 | 8.2 | -109.44 | 0.00 | 0 | 0 | 195.06 | -5.72 | 191.31 | 130.30 | -15.59 | 143.32 |
20Q1 (5) | 0.63 | 2.42 | 11.69 | 5.07 | -1.17 | -4.7 | -13.05 | 30.73 | -38.54 | 0.00 | 0 | 0 | 206.90 | 236.7 | -20.17 | 154.37 | 237.2 | -23.76 |
19Q4 (4) | 0.62 | 3.32 | 0.0 | 5.13 | -1.35 | 0.0 | -18.84 | -65.55 | 0.0 | 0.00 | 0 | 0.0 | 61.45 | -5.68 | 0.0 | 45.78 | -9.38 | 0.0 |
19Q3 (3) | 0.60 | 3.27 | 0.0 | 5.2 | -1.14 | 0.0 | -11.38 | -98.95 | 0.0 | 0.00 | 0 | 0.0 | 65.15 | -2.7 | 0.0 | 50.52 | -5.66 | 0.0 |
19Q2 (2) | 0.58 | 2.21 | 0.0 | 5.26 | -1.13 | 0.0 | -5.72 | 39.28 | 0.0 | 0.00 | 0 | 0.0 | 66.96 | -74.16 | 0.0 | 53.55 | -73.55 | 0.0 |
19Q1 (1) | 0.57 | 0.0 | 0.0 | 5.32 | 0.0 | 0.0 | -9.42 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 259.17 | 0.0 | 0.0 | 202.47 | 0.0 | 0.0 |