- 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) | 0.41 | 15.93 | 85.08 | 18.22 | 129.31 | 2.25 | -20.75 | 0 | 0.00 | 0 | 24.96 | -29.07 | 16.86 | -29.31 |
2021 (9) | 0.36 | 42.37 | 71.97 | 406.83 | 126.47 | -6.92 | -56.98 | 0 | 0.00 | 0 | 35.19 | -69.96 | 23.85 | -77.99 |
2020 (8) | 0.25 | 14.6 | 14.2 | -38.26 | 135.87 | -4.63 | -89.34 | 0 | 0.00 | 0 | 117.16 | -21.61 | 108.38 | -19.32 |
2019 (7) | 0.22 | 20.12 | 23.0 | 103.54 | 142.46 | -2.2 | -64.16 | 0 | 0.00 | 0 | 149.45 | 119.68 | 134.33 | 200.99 |
2018 (6) | 0.18 | 25.88 | 11.3 | 0 | 145.66 | 6.27 | -2259.74 | 0 | 0.00 | 0 | 68.03 | -44.56 | 44.63 | -58.35 |
2017 (5) | 0.14 | 6.17 | 0 | 0 | 137.07 | -3.15 | -65434.30 | 0 | 0.00 | 0 | 122.71 | -39.27 | 107.15 | -43.2 |
2016 (4) | 0.14 | 15.53 | 0 | 0 | 141.53 | -4.69 | -689417.00 | 0 | 0.00 | 0 | 202.05 | -40.73 | 188.63 | -42.33 |
2015 (3) | 0.12 | -9.8 | 0 | 0 | 148.49 | -8.92 | -253556.00 | 0 | 0.00 | 0 | 340.88 | -16.68 | 327.06 | -16.95 |
2014 (2) | 0.13 | 17.87 | 0 | 0 | 163.03 | -18.99 | -1458030.00 | 0 | 0.00 | 0 | 409.11 | 88.14 | 393.81 | 90.67 |
2013 (1) | 0.11 | -28.79 | 0 | 0 | 201.25 | -21.73 | 316.55 | 110.88 | 0.00 | 0 | 217.45 | -17.33 | 206.54 | -17.88 |
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) | 0.45 | 0.16 | 14.1 | 92.25 | -4.58 | 20.07 | -9.86 | 8.45 | 41.93 | 0.00 | 0 | 0 | 21.21 | -25.79 | -20.77 | 14.73 | -30.85 | -10.94 |
23Q2 (19) | 0.45 | 5.11 | 7.49 | 96.68 | 6.84 | 37.78 | -10.77 | 20.69 | 51.51 | 0.00 | 0 | 0 | 28.58 | 11.12 | -33.01 | 21.30 | 34.22 | 6.71 |
23Q1 (18) | 0.43 | 3.77 | 12.72 | 90.49 | 6.36 | 18.71 | -13.58 | 8.12 | 58.1 | 0.00 | 0 | 0 | 25.72 | 3.04 | -17.64 | 15.87 | -5.87 | -12.9 |
22Q4 (17) | 0.41 | 4.45 | 15.93 | 85.08 | 10.74 | 18.22 | -14.78 | 12.96 | 57.95 | 0.00 | 0 | 0 | 24.96 | -6.76 | -29.07 | 16.86 | 1.93 | -29.31 |
22Q3 (16) | 0.40 | -5.65 | 15.33 | 76.83 | 9.49 | 57.76 | -16.98 | 23.55 | 74.55 | 0.00 | 0 | 0 | 26.77 | -37.25 | -13.14 | 16.54 | -17.13 | -21.01 |
22Q2 (15) | 0.42 | 10.22 | 43.04 | 70.17 | -7.95 | 216.08 | -22.21 | 31.47 | 65.83 | 0.00 | 0 | 0 | 42.66 | 36.6 | -49.85 | 19.96 | 9.55 | -73.66 |
22Q1 (14) | 0.38 | 6.73 | 37.81 | 76.23 | 5.92 | 256.21 | -32.41 | 7.8 | 59.38 | 0.00 | 0 | 0 | 31.23 | -11.25 | -69.19 | 18.22 | -23.61 | -79.92 |
21Q4 (13) | 0.36 | 3.91 | 42.37 | 71.97 | 47.78 | 406.83 | -35.15 | 47.32 | 62.05 | 0.00 | 0 | 0 | 35.19 | 14.18 | -69.96 | 23.85 | 13.9 | -77.99 |
21Q3 (12) | 0.34 | 17.02 | 54.48 | 48.7 | 119.37 | 240.56 | -66.72 | -2.66 | 23.19 | 0.00 | 0 | 0 | 30.82 | -63.77 | -77.29 | 20.94 | -72.36 | -83.1 |
21Q2 (11) | 0.29 | 6.19 | 39.62 | 22.2 | 3.74 | 77.6 | -64.99 | 18.54 | 28.33 | 0.00 | 0 | 0 | 85.06 | -16.09 | -42.64 | 75.77 | -16.51 | -43.23 |
21Q1 (10) | 0.28 | 10.26 | 30.3 | 21.4 | 50.7 | 34.17 | -79.78 | 13.86 | 8.6 | 0.00 | 0 | 0 | 101.37 | -13.48 | -36.0 | 90.75 | -16.27 | -35.47 |
20Q4 (9) | 0.25 | 12.74 | 14.6 | 14.2 | -0.7 | -38.26 | -92.62 | -6.63 | -84.91 | 0.00 | 0 | 0 | 117.16 | -13.68 | -21.61 | 108.38 | -12.53 | -19.32 |
20Q3 (8) | 0.22 | 5.76 | -31.22 | 14.3 | 14.4 | -72.74 | -86.86 | 4.21 | -60.52 | 0.00 | 0 | 0 | 135.73 | -8.46 | 216.17 | 123.90 | -7.18 | 313.14 |
20Q2 (7) | 0.21 | -0.9 | -23.22 | 12.5 | -21.63 | -47.26 | -90.68 | -3.88 | -14.68 | 0.00 | 0 | 0 | 148.28 | -6.38 | 219.78 | 133.48 | -5.09 | 347.17 |
20Q1 (6) | 0.21 | -3.02 | -17.71 | 15.95 | -30.65 | -6.73 | -87.29 | -74.27 | -0.97 | 0.00 | 0 | 0 | 158.39 | 5.98 | 214.14 | 140.64 | 4.7 | 347.04 |
19Q4 (5) | 0.22 | -32.33 | 20.12 | 23.0 | -56.15 | 103.54 | -50.09 | 7.43 | 92.7 | 0.00 | 0 | 0 | 149.45 | 248.12 | 119.68 | 134.33 | 347.92 | 200.99 |
19Q3 (4) | 0.32 | 18.06 | 0.0 | 52.45 | 121.31 | 0.0 | -54.11 | 31.57 | 0.0 | 0.00 | 0 | 0.0 | 42.93 | -7.42 | 0.0 | 29.99 | 0.47 | 0.0 |
19Q2 (3) | 0.27 | 6.21 | 0.0 | 23.7 | 38.6 | 0.0 | -79.07 | 8.54 | 0.0 | 0.00 | 0 | 0.0 | 46.37 | -8.03 | 0.0 | 29.85 | -5.12 | 0.0 |
19Q1 (2) | 0.26 | 41.56 | 0.0 | 17.1 | 51.33 | 0.0 | -86.45 | 87.39 | 0.0 | 0.00 | 0 | 0.0 | 50.42 | -25.89 | 0.0 | 31.46 | -29.51 | 0.0 |
18Q4 (1) | 0.18 | 0.0 | 0.0 | 11.3 | 0.0 | 0.0 | -685.73 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 68.03 | 0.0 | 0.0 | 44.63 | 0.0 | 0.0 |