- 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) | 0.41 | -16.48 | 12.97 | 1.41 | 17.65 | -16.47 | 1.08 | -81.02 | 74.71 | 543.94 | 102.16 | -36.33 | 78.59 | -41.0 |
2022 (9) | 0.48 | 13.48 | 12.79 | 35.34 | 21.13 | -29.64 | 5.69 | -76.69 | 11.60 | 300.35 | 160.46 | -34.89 | 133.21 | -30.71 |
2021 (8) | 0.43 | -8.6 | 9.45 | -25.0 | 30.03 | 13.45 | 24.41 | 95.44 | 2.90 | -55.46 | 246.43 | 42.34 | 192.24 | 42.0 |
2020 (7) | 0.47 | 14.89 | 12.6 | 47.02 | 26.47 | -12.26 | 12.49 | -57.62 | 6.51 | 544.53 | 173.13 | 14.11 | 135.38 | 27.26 |
2019 (6) | 0.41 | 23.9 | 8.57 | 90.44 | 30.17 | 56.24 | 29.47 | 2.5 | 1.01 | 122.1 | 151.72 | 12.09 | 106.38 | 12.01 |
2018 (5) | 0.33 | 122.49 | 4.5 | 800.0 | 19.31 | 45.96 | 28.75 | 505.26 | 0.45 | 0 | 135.35 | -52.78 | 94.97 | -52.68 |
2017 (4) | 0.15 | 0.68 | 0.5 | 0 | 13.23 | -20.68 | 4.75 | -97.13 | 0.00 | 0 | 286.66 | -18.08 | 200.69 | -19.61 |
2016 (3) | 0.15 | -5.78 | 0 | 0 | 16.68 | 5.04 | 165.45 | 94.76 | 0.00 | 0 | 349.91 | 18.53 | 249.63 | 13.81 |
2015 (2) | 0.16 | -64.59 | 0 | 0 | 15.88 | 25.93 | 84.95 | 1229.42 | 0.00 | 0 | 295.21 | 285.84 | 219.34 | 395.12 |
2014 (1) | 0.44 | -41.58 | 3.6 | -44.7 | 12.61 | -17.37 | 6.39 | -3.18 | 0.00 | 0 | 76.51 | 220.13 | 44.30 | 521.32 |
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) | 0.41 | -7.43 | -16.48 | 12.97 | 33.99 | 1.41 | -6.95 | -231.38 | 29.08 | 25.87 | 0.0 | 100.26 | 102.16 | -39.84 | -36.33 | 78.59 | -41.65 | -41.0 |
23Q3 (19) | 0.44 | 1.46 | -6.7 | 9.68 | -5.74 | -21.43 | 5.29 | -33.12 | 726.56 | 25.87 | 39.84 | 100.26 | 169.82 | 3.62 | -11.21 | 134.68 | 3.51 | -12.73 |
23Q2 (18) | 0.43 | -0.74 | -12.05 | 10.27 | -13.48 | -10.93 | 7.91 | 374.65 | -65.2 | 18.50 | 43.21 | 43.21 | 163.89 | 2.82 | 2.71 | 130.11 | -2.54 | 0.13 |
23Q1 (17) | 0.43 | -10.41 | -4.51 | 11.87 | -7.19 | 3.49 | -2.88 | 70.61 | -117.38 | 12.92 | 0.0 | -21.23 | 159.40 | -0.66 | -3.04 | 133.50 | 0.22 | 0.74 |
22Q4 (16) | 0.48 | 3.41 | 13.48 | 12.79 | 3.81 | 35.34 | -9.80 | -1631.25 | -167.35 | 12.92 | 0.0 | -42.22 | 160.46 | -16.11 | -34.89 | 133.21 | -13.68 | -30.71 |
22Q3 (15) | 0.47 | -4.36 | 4.18 | 12.32 | 6.85 | -9.88 | 0.64 | -97.18 | -98.19 | 12.92 | 0.0 | 54.53 | 191.27 | 19.87 | 26.77 | 154.32 | 18.76 | 38.07 |
22Q2 (14) | 0.49 | 7.78 | -3.01 | 11.53 | 0.52 | -27.16 | 22.73 | 37.18 | -35.09 | 12.92 | -21.23 | 40.36 | 159.56 | -2.94 | 42.08 | 129.94 | -1.95 | 63.9 |
22Q1 (13) | 0.45 | 6.46 | -1.34 | 11.47 | 21.38 | -11.63 | 16.57 | 13.88 | 45.61 | 16.40 | -26.65 | -41.02 | 164.40 | -33.29 | -12.3 | 132.52 | -31.07 | -12.28 |
21Q4 (12) | 0.43 | -5.07 | -8.6 | 9.45 | -30.87 | -25.0 | 14.55 | -58.91 | 165.51 | 22.36 | 167.45 | -67.5 | 246.43 | 63.33 | 42.34 | 192.24 | 72.0 | 42.0 |
21Q3 (11) | 0.45 | -10.96 | -10.46 | 13.67 | -13.64 | 10.06 | 35.41 | 1.11 | 82.24 | 8.36 | -9.17 | -43.63 | 150.88 | 34.35 | 9.56 | 111.77 | 40.98 | 4.67 |
21Q2 (10) | 0.51 | 9.63 | 6.24 | 15.83 | 21.96 | 63.2 | 35.02 | 207.73 | 43.94 | 9.20 | -66.9 | -4.9 | 112.30 | -40.09 | 0.19 | 79.28 | -47.52 | -3.49 |
21Q1 (9) | 0.46 | -1.37 | 8.52 | 12.98 | 3.02 | 46.01 | 11.38 | 107.66 | 194.06 | 27.81 | -59.58 | -44.3 | 187.46 | 8.28 | 35.91 | 151.08 | 11.6 | 51.31 |
20Q4 (8) | 0.47 | -7.0 | 14.89 | 12.6 | 1.45 | 47.02 | 5.48 | -71.8 | -65.71 | 68.79 | 363.81 | 797.2 | 173.13 | 25.72 | 14.11 | 135.38 | 26.78 | 27.26 |
20Q3 (7) | 0.50 | 5.65 | 41.21 | 12.42 | 28.04 | 140.7 | 19.43 | -20.14 | -42.89 | 14.83 | 53.25 | 3960.16 | 137.71 | 22.86 | 24.01 | 106.78 | 29.98 | 38.64 |
20Q2 (6) | 0.48 | 11.98 | 24.85 | 9.7 | 9.11 | 130.95 | 24.33 | 528.68 | -32.02 | 9.68 | -80.61 | 3974.7 | 112.09 | -18.73 | 6.24 | 82.15 | -17.73 | 13.88 |
20Q1 (5) | 0.42 | 4.42 | 29.23 | 8.89 | 3.73 | 115.78 | 3.87 | -75.78 | -87.56 | 49.92 | 551.09 | 9087.56 | 137.93 | -9.09 | 1.64 | 99.85 | -6.14 | 7.0 |
19Q4 (4) | 0.41 | 14.3 | 0.0 | 8.57 | 66.09 | 0.0 | 15.98 | -53.03 | 0.0 | 7.67 | 1998.91 | 0.0 | 151.72 | 36.62 | 0.0 | 106.38 | 38.12 | 0.0 |
19Q3 (3) | 0.36 | -6.59 | 0.0 | 5.16 | 22.86 | 0.0 | 34.02 | -4.95 | 0.0 | 0.37 | 53.8 | 0.0 | 111.05 | 5.25 | 0.0 | 77.02 | 6.76 | 0.0 |
19Q2 (2) | 0.38 | 15.91 | 0.0 | 4.2 | 1.94 | 0.0 | 35.79 | 15.04 | 0.0 | 0.24 | -56.29 | 0.0 | 105.51 | -22.25 | 0.0 | 72.14 | -22.7 | 0.0 |
19Q1 (1) | 0.33 | 0.0 | 0.0 | 4.12 | 0.0 | 0.0 | 31.11 | 0.0 | 0.0 | 0.54 | 0.0 | 0.0 | 135.70 | 0.0 | 0.0 | 93.32 | 0.0 | 0.0 |