- 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) | 0.40 | 21.1 | 9.3 | 23.18 | 18.81 | 8.98 | 22.11 | -30.73 | 2.85 | 26.28 | 205.02 | -45.57 | 188.47 | -47.63 |
2022 (9) | 0.33 | -6.61 | 7.55 | 33.63 | 17.26 | 17.41 | 31.92 | -7.99 | 2.26 | 17.21 | 376.69 | 53.43 | 359.85 | 58.61 |
2021 (8) | 0.35 | 7.96 | 5.65 | 44.87 | 14.7 | 32.08 | 34.69 | 25.83 | 1.93 | -0.76 | 245.51 | 14.34 | 226.88 | 21.67 |
2020 (7) | 0.33 | 13.43 | 3.9 | 23.03 | 11.13 | 30.02 | 27.57 | 89.61 | 1.94 | -25.53 | 214.71 | -7.56 | 186.47 | -9.53 |
2019 (6) | 0.29 | -25.47 | 3.17 | 20.08 | 8.56 | 23.88 | 14.54 | -41.65 | 2.61 | 26.71 | 232.27 | 67.43 | 206.11 | 59.28 |
2018 (5) | 0.38 | 8.83 | 2.64 | 56.21 | 6.91 | 0 | 24.92 | 0 | 2.06 | 0 | 138.73 | -25.8 | 129.40 | -28.13 |
2017 (4) | 0.35 | 0 | 1.69 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 186.97 | 0 | 180.04 | 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) | 0.54 | 21.31 | 40.98 | 19.47 | 50.58 | 157.88 | 8.45 | 189.38 | -70.88 | 31.78 | 207.14 | 338.54 | 140.95 | -28.45 | -39.42 | 129.82 | -27.78 | -41.34 |
24Q1 (19) | 0.45 | 12.97 | 45.79 | 12.93 | 39.03 | 74.26 | 2.92 | -82.56 | -79.72 | 10.35 | 0.0 | -38.23 | 196.99 | -3.92 | -51.27 | 179.76 | -4.62 | -53.25 |
23Q4 (18) | 0.40 | 12.49 | 21.1 | 9.3 | 10.32 | 23.18 | 16.74 | -42.57 | -50.84 | 10.35 | 12.03 | 73.25 | 205.02 | -31.68 | -45.57 | 188.47 | -32.95 | -47.63 |
23Q3 (17) | 0.35 | -8.55 | 5.97 | 8.43 | 11.66 | 16.76 | 29.15 | 0.45 | -14.96 | 9.24 | 27.45 | 12.92 | 300.07 | 28.96 | -17.78 | 281.10 | 27.01 | -19.5 |
23Q2 (16) | 0.39 | 25.45 | -11.77 | 7.55 | 1.75 | 6.34 | 29.02 | 101.53 | -5.56 | 7.25 | -56.73 | -34.73 | 232.68 | -42.45 | 27.3 | 221.32 | -42.45 | 28.78 |
23Q1 (15) | 0.31 | -6.16 | -14.03 | 7.42 | -1.72 | 11.41 | 14.40 | -57.71 | -46.11 | 16.75 | 180.45 | 22.91 | 404.28 | 7.32 | 52.23 | 384.54 | 6.86 | 55.34 |
22Q4 (14) | 0.33 | -1.56 | -6.61 | 7.55 | 4.57 | 33.63 | 34.05 | -0.67 | -34.43 | 5.97 | -26.98 | 20.43 | 376.69 | 3.22 | 53.43 | 359.85 | 3.05 | 58.61 |
22Q3 (13) | 0.33 | -23.86 | -4.53 | 7.22 | 1.69 | 33.46 | 34.28 | 11.55 | -3.92 | 8.18 | -26.33 | 28.03 | 364.95 | 99.67 | 43.17 | 349.21 | 103.19 | 48.7 |
22Q2 (12) | 0.44 | 22.24 | 24.54 | 7.1 | 6.61 | 30.76 | 30.73 | 15.01 | -4.68 | 11.10 | -18.52 | 35.11 | 182.78 | -31.18 | -23.8 | 171.86 | -30.58 | -20.98 |
22Q1 (11) | 0.36 | 1.94 | -3.06 | 6.66 | 17.88 | 18.93 | 26.72 | -48.55 | 56.72 | 13.63 | 174.8 | -22.44 | 265.58 | 8.17 | 27.04 | 247.55 | 9.11 | 36.71 |
21Q4 (10) | 0.35 | 0.63 | 7.96 | 5.65 | 4.44 | 44.87 | 51.93 | 45.54 | 43.49 | 4.96 | -22.38 | 63.7 | 245.51 | -3.69 | 14.34 | 226.88 | -3.39 | 21.67 |
21Q3 (9) | 0.35 | -0.68 | 0 | 5.41 | -0.37 | 0 | 35.68 | 10.67 | 0 | 6.39 | -22.26 | 0 | 254.91 | 6.27 | 0 | 234.84 | 7.98 | 0 |
21Q2 (8) | 0.35 | -4.85 | 0 | 5.43 | -3.04 | 0 | 32.24 | 89.09 | 0 | 8.22 | -53.23 | 0 | 239.87 | 14.74 | 0 | 217.48 | 20.1 | 0 |
21Q1 (7) | 0.37 | 13.53 | 0 | 5.6 | 43.59 | 0 | 17.05 | -52.89 | 0 | 17.57 | 480.03 | 0 | 209.05 | -2.64 | 0 | 181.08 | -2.89 | 0 |
20Q4 (6) | 0.33 | 0 | 0 | 3.9 | 0 | 0 | 36.19 | 0 | 0 | 3.03 | 0 | 0 | 214.71 | 0 | 0 | 186.47 | 0 | 0 |