- 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 | ||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
2022 (10) | 0.23 | -17.89 | 6.11 | -51.35 | 96.27 | 48.27 | 314.18 | 1.27 | 0.08 | -47.81 | 317.25 | 32.89 | 248.36 | 40.48 |
2021 (9) | 0.27 | -1.26 | 12.56 | 151.7 | 64.93 | 9.98 | 310.25 | 52.82 | 0.16 | -30.38 | 238.73 | -17.21 | 176.79 | -8.92 |
2020 (8) | 0.28 | -34.41 | 4.99 | -41.71 | 59.04 | 42.68 | 203.02 | 450.04 | 0.23 | -60.27 | 288.36 | -0.35 | 194.11 | -11.27 |
2019 (7) | 0.42 | -9.08 | 8.56 | -62.83 | 41.38 | -4.81 | 36.91 | -16.38 | 0.57 | -46.37 | 289.36 | 81.77 | 218.77 | 97.3 |
2018 (6) | 0.47 | -2.06 | 23.03 | 10.19 | 43.47 | 29.96 | 44.14 | 39.82 | 1.06 | 1.61 | 159.19 | 9.87 | 110.88 | 5.54 |
2017 (5) | 0.48 | 21.07 | 20.9 | 234.94 | 33.45 | 6.26 | 31.57 | -58.72 | 1.04 | 0 | 144.89 | -35.97 | 105.06 | -36.13 |
2016 (4) | 0.39 | 19.71 | 6.24 | 191.59 | 31.48 | 19.38 | 76.47 | 21.04 | 0.00 | 0 | 226.28 | -31.37 | 164.50 | -32.66 |
2015 (3) | 0.33 | -11.58 | 2.14 | -77.43 | 26.37 | 4.6 | 63.18 | -32.6 | 0.00 | 0 | 329.73 | 90.63 | 244.27 | 74.04 |
2014 (2) | 0.37 | 9.95 | 9.48 | 3850.0 | 25.21 | 9.42 | 93.74 | 120.62 | 0.00 | 0 | 172.97 | -50.86 | 140.35 | -42.83 |
2013 (1) | 0.34 | -6.61 | 0.24 | -95.91 | 23.04 | -4.68 | 42.49 | 91.57 | 0.00 | 0 | 351.97 | 111.85 | 245.51 | 124.83 |
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 | |||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
23Q3 (20) | 0.27 | -17.32 | 6.28 | 10.86 | 82.83 | 15.65 | 217.94 | 97.66 | -26.54 | 0.77 | -48.58 | 116.3 | 258.22 | 21.24 | -10.78 | 210.25 | 18.86 | -4.06 |
23Q2 (19) | 0.32 | -8.8 | -17.86 | 5.94 | -1.33 | -49.58 | 110.26 | -43.64 | -82.86 | 1.50 | 121.93 | 697.45 | 212.99 | 10.29 | 18.13 | 176.89 | 12.83 | 28.89 |
23Q1 (18) | 0.35 | 57.35 | -9.08 | 6.02 | -1.47 | -51.02 | 195.63 | 45.45 | -12.31 | 0.68 | -3.97 | 38.97 | 193.12 | -39.13 | 14.45 | 156.77 | -36.88 | 23.22 |
22Q4 (17) | 0.23 | -10.42 | -17.89 | 6.11 | -34.93 | -51.35 | 134.50 | -54.66 | 0.25 | 0.70 | 97.36 | -35.96 | 317.25 | 9.61 | 32.89 | 248.36 | 13.33 | 40.48 |
22Q3 (16) | 0.25 | -36.1 | -22.28 | 9.39 | -20.29 | 20.23 | 296.67 | -53.89 | -36.49 | 0.36 | 89.58 | -34.49 | 289.43 | 60.53 | 42.94 | 219.14 | 59.68 | 44.62 |
22Q2 (15) | 0.39 | 0.95 | 70.24 | 11.78 | -4.15 | 143.89 | 643.39 | 188.39 | 49.65 | 0.19 | -61.32 | -64.27 | 180.30 | 6.85 | -49.55 | 137.24 | 7.87 | -46.2 |
22Q1 (14) | 0.39 | 42.09 | 54.05 | 12.29 | -2.15 | 150.31 | 223.10 | 66.28 | -28.39 | 0.49 | -55.74 | -30.23 | 168.74 | -29.32 | -45.73 | 127.23 | -28.03 | -39.65 |
21Q4 (13) | 0.27 | -15.2 | -1.26 | 12.56 | 60.82 | 151.7 | 134.17 | -71.28 | -29.9 | 1.10 | 101.87 | -9.91 | 238.73 | 17.9 | -17.21 | 176.79 | 16.67 | -8.92 |
21Q3 (12) | 0.32 | 39.97 | 14.59 | 7.81 | 61.7 | 53.74 | 467.14 | 8.65 | 98.06 | 0.54 | 3.4 | -44.64 | 202.48 | -43.34 | -33.87 | 151.53 | -40.59 | -27.19 |
21Q2 (11) | 0.23 | -8.65 | -36.1 | 4.83 | -1.63 | -6.4 | 429.93 | 38.0 | 56.49 | 0.53 | -24.47 | -22.7 | 357.37 | 14.93 | 58.14 | 255.07 | 20.99 | 56.84 |
21Q1 (10) | 0.25 | -8.92 | -38.01 | 4.91 | -1.6 | -6.3 | 311.55 | 62.77 | 135.72 | 0.70 | -42.85 | -33.88 | 310.95 | 7.83 | 0.57 | 210.82 | 8.61 | -8.72 |
20Q4 (9) | 0.28 | -1.59 | -34.41 | 4.99 | -1.77 | -41.71 | 191.40 | -18.85 | 175.08 | 1.22 | 24.06 | -19.97 | 288.36 | -5.83 | -0.35 | 194.11 | -6.73 | -11.27 |
20Q3 (8) | 0.28 | -21.95 | -34.43 | 5.08 | -1.55 | -33.94 | 235.86 | -14.15 | 657.9 | 0.98 | 44.36 | -61.53 | 306.20 | 35.5 | 6.45 | 208.11 | 27.97 | 1.08 |
20Q2 (7) | 0.36 | -11.39 | -29.73 | 5.16 | -1.53 | -76.87 | 274.74 | 107.87 | 725.79 | 0.68 | -35.39 | -90.05 | 225.98 | -26.91 | 68.73 | 162.63 | -29.58 | 71.97 |
20Q1 (6) | 0.41 | -3.63 | -8.58 | 5.24 | -38.79 | -76.76 | 132.17 | 89.95 | 412.29 | 1.05 | -30.83 | -84.54 | 309.19 | 6.85 | 86.66 | 230.95 | 5.57 | 99.49 |
19Q4 (5) | 0.42 | -1.63 | -9.08 | 8.56 | 11.31 | -62.83 | 69.58 | 123.59 | 48.61 | 1.52 | -40.37 | -56.45 | 289.36 | 0.59 | 81.77 | 218.77 | 6.26 | 97.3 |
19Q3 (4) | 0.43 | -16.35 | 0.0 | 7.69 | -65.53 | 0.0 | 31.12 | -6.46 | 0.0 | 2.56 | -62.67 | 0.0 | 287.66 | 114.78 | 0.0 | 205.88 | 117.7 | 0.0 |
19Q2 (3) | 0.51 | 15.29 | 0.0 | 22.31 | -1.06 | 0.0 | 33.27 | 28.95 | 0.0 | 6.85 | 0.39 | 0.0 | 133.93 | -19.14 | 0.0 | 94.57 | -18.31 | 0.0 |
19Q1 (2) | 0.45 | -4.16 | 0.0 | 22.55 | -2.08 | 0.0 | 25.80 | -44.9 | 0.0 | 6.82 | 94.88 | 0.0 | 165.64 | 4.05 | 0.0 | 115.77 | 4.41 | 0.0 |
18Q4 (1) | 0.47 | 0.0 | 0.0 | 23.03 | 0.0 | 0.0 | 46.82 | 0.0 | 0.0 | 3.50 | 0.0 | 0.0 | 159.19 | 0.0 | 0.0 | 110.88 | 0.0 | 0.0 |