- 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 | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2019 (10) | 0.26 | -6.02 | 4.0 | -30.19 | 47.64 | 45.2 | 18.00 | -53.37 | 0.25 | -5.66 | 339.83 | 14.73 | 230.13 | 15.93 |
| 2018 (9) | 0.28 | 11.67 | 5.73 | 24.03 | 32.81 | 8.97 | 38.60 | 21.57 | 0.27 | 0 | 296.20 | -14.3 | 198.51 | -6.74 |
| 2017 (8) | 0.25 | -14.31 | 4.62 | -20.34 | 30.11 | -30.73 | 31.75 | 0 | 0.00 | 0 | 345.61 | 39.09 | 212.86 | 32.23 |
| 2016 (7) | 0.29 | -16.35 | 5.8 | -55.59 | 43.47 | -30.57 | -12.51 | 0 | 2.49 | 0.0 | 248.48 | -8.49 | 160.98 | -2.06 |
| 2015 (6) | 0.35 | -9.55 | 13.06 | -25.88 | 62.61 | -7.44 | 11.51 | 154.08 | 2.49 | -91.44 | 271.54 | 12.48 | 164.36 | 14.6 |
| 2014 (5) | 0.38 | -9.47 | 17.62 | -17.59 | 67.64 | 2.81 | 4.53 | 280.67 | 29.10 | -47.43 | 241.41 | 5.52 | 143.42 | 12.07 |
| 2013 (4) | 0.42 | 0 | 21.38 | 0 | 65.79 | 0 | 1.19 | 0 | 55.35 | 0 | 228.78 | 0 | 127.97 | 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 20Q1 (20) | 0.27 | 4.68 | -0.33 | 4.03 | 0.75 | -30.4 | 14.82 | -36.8 | -10.51 | 0.85 | 0.0 | -31.34 | 302.55 | -10.97 | -1.25 | 204.59 | -11.1 | 9.83 |
| 19Q4 (19) | 0.26 | -1.51 | -6.02 | 4.0 | -18.86 | -30.19 | 23.45 | 27.1 | 348.37 | 0.85 | -17.71 | -87.57 | 339.83 | 0.14 | 14.73 | 230.13 | 1.94 | 15.93 |
| 19Q3 (18) | 0.26 | -9.07 | -8.63 | 4.93 | -11.01 | -28.03 | 18.45 | 28.57 | -82.13 | 1.04 | -36.17 | -49.36 | 339.34 | 25.27 | 26.8 | 225.76 | 32.28 | 24.47 |
| 19Q2 (17) | 0.29 | 6.32 | 19.98 | 5.54 | -4.32 | 116.41 | 14.35 | -13.35 | -90.87 | 1.63 | 30.71 | 0 | 270.88 | -11.59 | -33.24 | 170.67 | -8.38 | -40.25 |
| 19Q1 (16) | 0.27 | -1.3 | 22.88 | 5.79 | 1.05 | 160.81 | 16.56 | 216.63 | -88.92 | 1.24 | -81.9 | 0 | 306.39 | 3.44 | -37.96 | 186.28 | -6.16 | -43.37 |
| 18Q4 (15) | 0.28 | -4.24 | 11.67 | 5.73 | -16.35 | 0 | 5.23 | -94.94 | -91.36 | 6.88 | 235.26 | 0 | 296.20 | 10.68 | -14.41 | 198.51 | 9.44 | -6.74 |
| 18Q3 (14) | 0.29 | 19.41 | 7.93 | 6.85 | 167.58 | 0 | 103.27 | -34.3 | 188.54 | 2.05 | 0 | 0 | 267.61 | -34.04 | -10.02 | 181.38 | -36.5 | -4.28 |
| 18Q2 (13) | 0.24 | 8.88 | -4.07 | 2.56 | 15.32 | 0 | 157.18 | 5.14 | 0 | 0.00 | 0 | 0 | 405.74 | -17.85 | 30.38 | 285.66 | -13.15 | 49.51 |
| 18Q1 (12) | 0.22 | -10.3 | -23.64 | 2.22 | 0 | 0 | 149.49 | 146.85 | 0 | 0.00 | 0 | 0 | 493.89 | 42.72 | 101.43 | 328.92 | 54.52 | 0 |
| 17Q4 (11) | 0.25 | -7.45 | -14.31 | 0 | 0 | 0 | 60.56 | 69.21 | 0 | 0.00 | 0 | 0 | 346.05 | 16.36 | 39.27 | 212.86 | 12.33 | 32.23 |
| 17Q3 (10) | 0.27 | 6.13 | -7.35 | 0 | 0 | 0 | 35.79 | 0 | 63.35 | 0.00 | 0 | 0 | 297.40 | -4.43 | 18.03 | 189.50 | -0.82 | 34.24 |
| 17Q2 (9) | 0.25 | -13.33 | -21.5 | 0 | 0 | 0 | 0.00 | 0 | -100.0 | 0.00 | 0 | 0 | 311.20 | 26.92 | 45.75 | 191.06 | 0 | 50.61 |
| 17Q1 (8) | 0.29 | 0.66 | -11.76 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 245.19 | -1.32 | -6.47 | 0.00 | -100.0 | -100.0 |
| 16Q4 (7) | 0.29 | 0.07 | -16.35 | 0 | 0 | 0 | 0.00 | -100.0 | 0 | 0.00 | 0 | 0 | 248.48 | -1.39 | -8.49 | 160.98 | 14.03 | -2.06 |
| 16Q3 (6) | 0.29 | -10.08 | -21.27 | 0 | 0 | 0 | 21.91 | 136.61 | 0 | 0.00 | 0 | 0 | 251.97 | 18.01 | -20.66 | 141.17 | 11.28 | -28.86 |
| 16Q2 (5) | 0.32 | -2.57 | -14.12 | 0 | 0 | 0 | 9.26 | 0 | 0 | 0.00 | 0 | 0 | 213.52 | -18.55 | -16.7 | 126.86 | -21.13 | -11.53 |
| 16Q1 (4) | 0.33 | -4.59 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 262.15 | -3.46 | 0.0 | 160.84 | -2.14 | 0.0 |
| 15Q4 (3) | 0.35 | -5.81 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 271.54 | -14.5 | 0.0 | 164.36 | -17.17 | 0.0 |
| 15Q3 (2) | 0.37 | -1.92 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 317.59 | 23.9 | 0.0 | 198.43 | 38.38 | 0.0 |
| 15Q2 (1) | 0.38 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 256.32 | 0.0 | 0.0 | 143.39 | 0.0 | 0.0 |
