- 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) | 0.32 | 7.95 | 26.58 | 46.29 | 142.08 | -23.3 | 8.65 | -73.53 | 2.48 | 419.94 | 309.43 | -5.05 | 198.31 | -6.17 |
2022 (9) | 0.29 | 9.77 | 18.17 | 58.41 | 185.25 | 50.17 | 32.68 | 175.55 | 0.48 | -41.8 | 325.89 | -9.91 | 211.36 | -16.55 |
2021 (8) | 0.27 | -20.69 | 11.47 | -32.92 | 123.36 | -8.72 | 11.86 | 96.03 | 0.82 | -7.96 | 361.75 | 29.65 | 253.28 | 28.18 |
2020 (7) | 0.34 | -9.91 | 17.1 | -21.81 | 135.15 | -21.46 | 6.05 | -47.98 | 0.89 | 0.39 | 279.01 | 5.8 | 197.59 | 6.47 |
2019 (6) | 0.38 | 21.01 | 21.87 | 13.2 | 172.08 | -0.64 | 11.63 | -65.24 | 0.89 | 23.8 | 263.72 | -7.28 | 185.59 | -16.17 |
2018 (5) | 0.31 | 6.01 | 19.32 | 41.33 | 173.18 | 8.12 | 33.46 | -42.66 | 0.72 | 160.82 | 284.44 | -1.85 | 221.38 | 14.41 |
2017 (4) | 0.29 | 0 | 13.67 | 0 | 160.18 | 0 | 58.35 | 0 | 0.27 | 0 | 289.81 | 0 | 193.50 | 0 |
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 | |||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
24Q2 (20) | 0.35 | 8.6 | 3.91 | 29.09 | 11.16 | 8.59 | 33.48 | 65.09 | 126.06 | 3.06 | 12.16 | -50.81 | 270.15 | -2.63 | -13.18 | 194.59 | 11.83 | -4.43 |
24Q1 (19) | 0.32 | 0.19 | 18.53 | 26.17 | -1.54 | 49.03 | 20.28 | 48.68 | 409.55 | 2.73 | -66.3 | -81.8 | 277.46 | -10.33 | -20.68 | 174.00 | -12.26 | -21.43 |
23Q4 (18) | 0.32 | 2.38 | 7.95 | 26.58 | -3.03 | 46.29 | 13.64 | 198.47 | -46.4 | 8.09 | -61.05 | 225.66 | 309.43 | -12.72 | -5.05 | 198.31 | -10.48 | -6.17 |
23Q3 (17) | 0.31 | -6.73 | 1.54 | 27.41 | 2.31 | 62.29 | 4.57 | -69.14 | -89.68 | 20.77 | 234.11 | 834.22 | 354.52 | 13.94 | -2.62 | 221.52 | 8.79 | 1.28 |
23Q2 (16) | 0.33 | 23.89 | -2.06 | 26.79 | 52.56 | 42.12 | 14.81 | 272.11 | -50.42 | 6.22 | -58.5 | 92.08 | 311.15 | -11.04 | -1.46 | 203.62 | -8.05 | 5.66 |
23Q1 (15) | 0.27 | -8.76 | -12.79 | 17.56 | -3.36 | -7.72 | 3.98 | -84.36 | -87.24 | 14.98 | 502.95 | 721.69 | 349.78 | 7.33 | 17.24 | 221.45 | 4.77 | 18.84 |
22Q4 (14) | 0.29 | -3.7 | 9.77 | 18.17 | 7.58 | 58.41 | 25.45 | -42.54 | 79.1 | 2.48 | 11.74 | -32.04 | 325.89 | -10.48 | -9.91 | 211.36 | -3.37 | -16.55 |
22Q3 (13) | 0.31 | -10.03 | 14.23 | 16.89 | -10.4 | -8.16 | 44.29 | 48.28 | 678.95 | 2.22 | -31.31 | 50.42 | 364.04 | 15.29 | 2.47 | 218.73 | 13.5 | -10.15 |
22Q2 (12) | 0.34 | 10.32 | 15.42 | 18.85 | -0.95 | 19.61 | 29.87 | -4.26 | 32.64 | 3.24 | 77.53 | 118.97 | 315.76 | 5.84 | -12.71 | 192.71 | 3.42 | -29.92 |
22Q1 (11) | 0.31 | 14.83 | -6.49 | 19.03 | 65.91 | 11.42 | 31.20 | 119.56 | 89.09 | 1.82 | -50.13 | -6.29 | 298.35 | -17.53 | 0.48 | 186.34 | -26.43 | -12.17 |
21Q4 (10) | 0.27 | 0.22 | -20.69 | 11.47 | -37.63 | -32.92 | 14.21 | 285.75 | 15.43 | 3.66 | 147.32 | 146.02 | 361.75 | 1.82 | 29.65 | 253.28 | 4.04 | 28.18 |
21Q3 (9) | 0.27 | -9.1 | -19.32 | 18.39 | 16.69 | 2.39 | -7.65 | -133.97 | -5.52 | 1.48 | 0.0 | -61.21 | 355.27 | -1.79 | 11.87 | 243.44 | -11.48 | 3.24 |
21Q2 (8) | 0.29 | -10.62 | -15.66 | 15.76 | -7.73 | -21.24 | 22.52 | 36.48 | 99.65 | 1.48 | -24.02 | -61.21 | 361.74 | 21.83 | 21.76 | 275.00 | 29.63 | 19.97 |
21Q1 (7) | 0.33 | -2.6 | 0 | 17.08 | -0.12 | 0 | 16.50 | 34.04 | 0 | 1.95 | 30.93 | 0 | 296.91 | 6.42 | 0 | 212.15 | 7.37 | 0 |
20Q4 (6) | 0.34 | 1.96 | 0 | 17.1 | -4.79 | 0 | 12.31 | 269.79 | 0 | 1.49 | -61.0 | 0 | 279.01 | -12.14 | 0 | 197.59 | -16.2 | 0 |
20Q3 (5) | 0.33 | -4.98 | 0 | 17.96 | -10.24 | 0 | -7.25 | -164.27 | 0 | 3.81 | 0.0 | 0 | 317.57 | 6.89 | 0 | 235.80 | 2.87 | 0 |
20Q2 (4) | 0.35 | 0 | 0.0 | 20.01 | 0 | 0.0 | 11.28 | 0 | 0.0 | 3.81 | 0 | 0.0 | 297.10 | 0 | 0.0 | 229.23 | 0 | 0.0 |