- 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 | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2020 (10) | 0.81 | 18.98 | 19.7 | -29.82 | 46.78 | -5.46 | -11.12 | 0 | 5.41 | 0.0 | 73.67 | -26.34 | 35.86 | -16.72 |
| 2019 (9) | 0.68 | 6.4 | 28.07 | -13.63 | 49.48 | 17.06 | -1.58 | 0 | 5.41 | 0.0 | 100.02 | -3.92 | 43.06 | -11.03 |
| 2018 (8) | 0.64 | 11.76 | 32.5 | 16.2 | 42.27 | -17.43 | -1.66 | 0 | 5.41 | 0.0 | 104.10 | -39.64 | 48.40 | -24.17 |
| 2017 (7) | 0.57 | 4.4 | 27.97 | 27.78 | 51.19 | -7.38 | 3.86 | -34.69 | 5.41 | 0 | 172.47 | 57.32 | 63.83 | 28.98 |
| 2016 (6) | 0.55 | -4.92 | 21.89 | -8.83 | 55.27 | 6.58 | 5.91 | 44.15 | 0.00 | 0 | 109.63 | -0.65 | 49.49 | 14.08 |
| 2015 (5) | 0.58 | 18.46 | 24.01 | 52.15 | 51.86 | 8.06 | 4.10 | 4.59 | 1.82 | 37.88 | 110.35 | -22.82 | 43.38 | -24.44 |
| 2014 (4) | 0.49 | -7.97 | 15.78 | 0.51 | 47.99 | 11.37 | 3.92 | -38.56 | 1.32 | 0 | 142.98 | 10.5 | 57.41 | 2.59 |
| 2013 (3) | 0.53 | -8.01 | 15.7 | -9.35 | 43.09 | 14.57 | 6.38 | -41.52 | 0.00 | 0 | 129.39 | 0.9 | 55.96 | 4.7 |
| 2012 (2) | 0.57 | 0 | 17.32 | 0 | 37.61 | 0 | 10.91 | 0 | 0.20 | 0 | 128.24 | 0 | 53.45 | 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 21Q1 (20) | 0.87 | 7.54 | 27.58 | 17.62 | -10.56 | -30.3 | -27.22 | -14.42 | -623.94 | 34.00 | 0.0 | 0.0 | 62.62 | -15.0 | -37.99 | 28.70 | -19.97 | -26.28 |
| 20Q4 (19) | 0.81 | 6.0 | 18.98 | 19.7 | -5.38 | -29.82 | -23.79 | -54.08 | -851.6 | 34.00 | 0.0 | 0.0 | 73.67 | -23.71 | -26.34 | 35.86 | -19.58 | -16.72 |
| 20Q3 (18) | 0.76 | 9.57 | 13.51 | 20.82 | -7.55 | -29.52 | -15.44 | -304.19 | -1278.63 | 34.00 | 0.0 | 0.0 | 96.56 | -5.24 | -2.83 | 44.59 | 5.79 | 3.92 |
| 20Q2 (17) | 0.70 | 2.14 | -1.0 | 22.52 | -10.92 | -31.34 | -3.82 | -1.6 | -203.17 | 34.00 | 0.0 | 31.63 | 101.90 | 0.91 | 1.37 | 42.15 | 8.27 | -1.54 |
| 20Q1 (16) | 0.68 | 0.29 | -0.71 | 25.28 | -9.94 | -26.87 | -3.76 | -50.4 | 14.16 | 34.00 | 0.0 | 31.63 | 100.98 | 0.96 | -2.35 | 38.93 | -9.59 | -15.97 |
| 19Q4 (15) | 0.68 | 1.13 | 6.4 | 28.07 | -4.98 | -13.63 | -2.50 | -290.84 | 25.15 | 34.00 | 0.0 | 31.63 | 100.02 | 0.65 | -7.04 | 43.06 | 0.35 | -17.02 |
| 19Q3 (14) | 0.67 | -4.44 | 4.92 | 29.54 | -9.94 | -15.09 | 1.31 | 203.97 | 162.68 | 34.00 | 31.63 | 31.63 | 99.37 | -1.14 | -25.41 | 42.91 | 0.23 | -38.9 |
| 19Q2 (13) | 0.70 | 2.43 | 13.95 | 32.8 | -5.12 | 1.86 | -1.26 | 71.23 | 59.87 | 25.83 | 0.0 | 0.0 | 100.52 | -2.79 | -28.33 | 42.81 | -7.6 | -42.2 |
| 19Q1 (12) | 0.69 | 7.48 | 18.79 | 34.57 | 6.37 | 14.85 | -4.38 | -31.14 | -228.82 | 25.83 | 0.0 | 0.0 | 103.41 | -3.89 | -29.54 | 46.33 | -10.71 | -36.69 |
| 18Q4 (11) | 0.64 | -0.28 | 11.76 | 32.5 | -6.58 | 0 | -3.34 | -59.81 | 0 | 25.83 | 0.0 | 0 | 107.60 | -19.23 | -37.61 | 51.89 | -26.11 | -18.71 |
| 18Q3 (10) | 0.64 | 3.79 | 9.54 | 34.79 | 8.04 | 0 | -2.09 | 33.44 | -164.31 | 25.83 | 0.0 | 0 | 133.22 | -5.01 | -21.61 | 70.23 | -5.18 | -6.3 |
| 18Q2 (9) | 0.62 | 6.78 | 1.4 | 32.2 | 6.98 | 0 | -3.14 | -192.35 | 0 | 25.83 | 0.0 | 0 | 140.25 | -4.44 | -11.48 | 74.07 | 1.22 | 2.43 |
| 18Q1 (8) | 0.58 | 1.12 | -1.31 | 30.1 | 0 | 0 | 3.40 | 0 | -29.46 | 25.83 | 0 | 0 | 146.77 | -14.9 | -13.67 | 73.18 | 14.65 | -3.21 |
| 17Q4 (7) | 0.57 | -2.26 | 4.4 | 0 | 0 | 0 | 0.00 | -100.0 | 0 | 0.00 | 0 | 0 | 172.47 | 1.49 | 57.32 | 63.83 | -14.84 | 28.98 |
| 17Q3 (6) | 0.58 | -3.93 | 5.89 | 0 | 0 | 0 | 3.25 | 0 | -45.65 | 0.00 | 0 | 0 | 169.94 | 7.26 | 44.2 | 74.95 | 3.65 | 36.15 |
| 17Q2 (5) | 0.61 | 3.93 | 6.34 | 0 | 0 | 0 | 0.00 | -100.0 | 0 | 0.00 | 0 | 0 | 158.44 | -6.81 | 40.92 | 72.31 | -4.36 | 45.58 |
| 17Q1 (4) | 0.59 | 6.98 | 0.0 | 0 | 0 | 0.0 | 4.82 | 0 | 0.0 | 0.00 | 0 | 0.0 | 170.01 | 55.08 | 0.0 | 75.61 | 52.78 | 0.0 |
| 16Q4 (3) | 0.55 | -0.87 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 | 0.00 | 0 | 0.0 | 109.63 | -6.97 | 0.0 | 49.49 | -10.1 | 0.0 |
| 16Q3 (2) | 0.55 | -3.51 | 0.0 | 0 | 0 | 0.0 | 5.98 | 0 | 0.0 | 0.00 | 0 | 0.0 | 117.85 | 4.82 | 0.0 | 55.05 | 10.83 | 0.0 |
| 16Q2 (1) | 0.57 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 112.43 | 0.0 | 0.0 | 49.67 | 0.0 | 0.0 |
