- 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) | 0.55 | 24.64 | 24.54 | 374.66 | 58.39 | 15.4 | 18.67 | -67.55 | 1.09 | 281.53 | 233.45 | 29.72 | 98.26 | 18.36 |
2022 (9) | 0.44 | -7.31 | 5.17 | 27.03 | 50.6 | 88.81 | 57.53 | 39.77 | 0.28 | -46.63 | 179.97 | 2.82 | 83.02 | 21.61 |
2021 (8) | 0.48 | -22.06 | 4.07 | 79.3 | 26.8 | 16.62 | 41.16 | -48.75 | 0.53 | -14.4 | 175.04 | 33.04 | 68.27 | 82.49 |
2020 (7) | 0.61 | 37.88 | 2.27 | 108.26 | 22.98 | 98.79 | 80.32 | -43.06 | 0.62 | 159.6 | 131.57 | -11.06 | 37.41 | -39.82 |
2019 (6) | 0.45 | -27.78 | 1.09 | 127.08 | 11.56 | 119.77 | 141.07 | -49.49 | 0.24 | -24.31 | 147.93 | -11.06 | 62.16 | -9.23 |
2018 (5) | 0.62 | 0 | 0.48 | 0 | 5.26 | 0 | 279.29 | 0 | 0.32 | 0 | 166.32 | 0 | 68.48 | 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) | 0.64 | 15.53 | 61.01 | 35.49 | 53.5 | 245.57 | 4.86 | 95.18 | -88.25 | 7.68 | -58.76 | 456.01 | 151.66 | -28.06 | -29.82 | 73.74 | -32.08 | -21.06 |
24Q1 (19) | 0.55 | 0.02 | 56.39 | 23.12 | -5.79 | 259.01 | 2.49 | -84.36 | -89.58 | 18.62 | 958.12 | 568.77 | 210.82 | -9.69 | -17.89 | 108.57 | 10.49 | -22.14 |
23Q4 (18) | 0.55 | 18.44 | 24.64 | 24.54 | 74.66 | 374.66 | 15.92 | -8.51 | -84.84 | 1.76 | -18.59 | 319.41 | 233.45 | -29.3 | 29.72 | 98.26 | -41.47 | 18.36 |
23Q3 (17) | 0.47 | 17.64 | -1.33 | 14.05 | 36.81 | 50.91 | 17.40 | -57.93 | -21.2 | 2.16 | 56.51 | -26.76 | 330.19 | 52.79 | 105.41 | 167.87 | 79.71 | 379.35 |
23Q2 (16) | 0.40 | 12.22 | 12.89 | 10.27 | 59.47 | 104.58 | 41.36 | 73.05 | 23.65 | 1.38 | -50.39 | -42.96 | 216.11 | -15.83 | -18.22 | 93.41 | -33.01 | -22.74 |
23Q1 (15) | 0.35 | -20.29 | -12.65 | 6.44 | 24.56 | 74.53 | 23.90 | -77.24 | -43.8 | 2.78 | 563.59 | 113.23 | 256.74 | 42.66 | 23.2 | 139.44 | 67.96 | 107.04 |
22Q4 (14) | 0.44 | -6.24 | -7.31 | 5.17 | -44.47 | 27.03 | 105.01 | 375.59 | -29.29 | 0.42 | -85.78 | -23.25 | 179.97 | 11.96 | 2.82 | 83.02 | 137.06 | 21.61 |
22Q3 (13) | 0.47 | 34.59 | 3.73 | 9.31 | 85.46 | 232.5 | 22.08 | -33.99 | 189.68 | 2.95 | 21.88 | -28.77 | 160.75 | -39.17 | -12.35 | 35.02 | -71.03 | -68.84 |
22Q2 (12) | 0.35 | -13.17 | -35.14 | 5.02 | 36.04 | 154.82 | 33.45 | -21.35 | 146.32 | 2.42 | 85.44 | -41.56 | 264.27 | 26.81 | 77.42 | 120.90 | 79.51 | 290.63 |
22Q1 (11) | 0.40 | -15.42 | 0 | 3.69 | -9.34 | 0 | 42.53 | -71.36 | 0 | 1.31 | 138.86 | 186.34 | 208.40 | 19.06 | 0 | 67.35 | -1.35 | 0 |
21Q4 (10) | 0.48 | 4.93 | -22.06 | 4.07 | 45.36 | 79.3 | 148.50 | 703.17 | -6.28 | 0.55 | -86.81 | 19.88 | 175.04 | -4.56 | 33.04 | 68.27 | -39.25 | 82.49 |
21Q3 (9) | 0.46 | -15.83 | 0 | 2.8 | 42.13 | 0 | -24.62 | -281.3 | 0 | 4.14 | 0.0 | 0 | 183.40 | 23.13 | 0 | 112.38 | 263.1 | 0 |
21Q2 (8) | 0.54 | 0 | 6.34 | 1.97 | 0 | 40.71 | 13.58 | 0 | 121.14 | 4.14 | 808.64 | 0 | 148.95 | 0 | -6.13 | 30.95 | 0 | -45.79 |
21Q1 (7) | 0.00 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 0.46 | 0.0 | 0 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
20Q4 (6) | 0.61 | 0 | 0 | 2.27 | 0 | 0 | 158.45 | 0 | 0 | 0.46 | 0 | 0 | 131.57 | 0 | 0 | 37.41 | 0 | 0 |