- 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) | 0.38 | 35.65 | 8.0 | 138.81 | 17.46 | -8.15 | 7.26 | -70.97 | 0.00 | 0 | 131.89 | -3.53 | 110.64 | 13.65 |
| 2019 (9) | 0.28 | -11.39 | 3.35 | -22.09 | 19.01 | -5.47 | 25.01 | -16.55 | 0.00 | 0 | 136.71 | 20.4 | 97.35 | 24.94 |
| 2018 (8) | 0.32 | -1.06 | 4.3 | 7.5 | 20.11 | -4.28 | 29.97 | -22.62 | 0.00 | 0 | 113.55 | -3.77 | 77.92 | 2.1 |
| 2017 (7) | 0.32 | 12.42 | 4.0 | 66.67 | 21.01 | 0.0 | 38.73 | -65.91 | 0.00 | 0 | 118.00 | -22.98 | 76.32 | -27.67 |
| 2016 (6) | 0.28 | 9.64 | 2.4 | 20.0 | 21.01 | 19.04 | 113.62 | 49.91 | 0.00 | 0 | 153.20 | -4.23 | 105.52 | -4.49 |
| 2015 (5) | 0.26 | -10.65 | 2.0 | -37.5 | 17.65 | 30.74 | 75.79 | 399.93 | 0.00 | 0 | 159.97 | 18.48 | 110.48 | 21.92 |
| 2014 (4) | 0.29 | 7.68 | 3.2 | 3.23 | 13.5 | -6.96 | 15.16 | -12.32 | 0.00 | 0 | 135.02 | 1.84 | 90.62 | -8.83 |
| 2013 (3) | 0.27 | 0 | 3.1 | 0 | 14.51 | 0 | 17.29 | 0 | 0.00 | 0 | 132.58 | 0 | 99.40 | 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 21Q2 (20) | 0.37 | -4.07 | 32.0 | 7.2 | -13.25 | 132.26 | 25.26 | 208.37 | 171.61 | 0.00 | 0 | 0 | 136.07 | 7.01 | -2.01 | 115.74 | 8.05 | 18.96 |
| 21Q1 (19) | 0.39 | 2.16 | 58.36 | 8.3 | 3.75 | 232.0 | -23.31 | -1063.22 | -167.27 | 0.00 | 0 | 0 | 127.16 | -3.59 | -17.31 | 107.12 | -3.18 | -0.7 |
| 20Q4 (18) | 0.38 | -5.75 | 35.65 | 8.0 | -12.09 | 138.81 | 2.42 | 517.24 | -79.63 | 0.00 | 0 | 0 | 131.89 | 5.21 | -3.53 | 110.64 | 5.02 | 13.65 |
| 20Q3 (17) | 0.40 | 42.91 | 41.21 | 9.1 | 193.55 | 142.67 | -0.58 | -106.24 | -102.13 | 0.00 | 0 | 0 | 125.36 | -9.72 | -3.88 | 105.35 | 8.28 | 20.07 |
| 20Q2 (16) | 0.28 | 15.09 | -12.58 | 3.1 | 24.0 | -27.06 | 9.30 | -73.16 | -75.09 | 0.00 | 0 | 0 | 138.86 | -9.7 | 16.83 | 97.29 | -9.82 | 20.41 |
| 20Q1 (15) | 0.25 | -12.49 | -12.49 | 2.5 | -25.37 | -31.51 | 34.65 | 191.67 | 56.72 | 0.00 | 0 | 0 | 153.78 | 12.49 | 23.95 | 107.88 | 10.82 | 37.65 |
| 19Q4 (14) | 0.28 | -1.89 | -11.39 | 3.35 | -10.67 | -22.09 | 11.88 | -56.32 | -74.95 | 0.00 | 0 | 0 | 136.71 | 4.82 | 20.4 | 97.35 | 10.95 | 24.94 |
| 19Q3 (13) | 0.29 | -11.52 | -10.16 | 3.75 | -11.76 | -12.79 | 27.20 | -27.16 | 104.82 | 0.00 | 0 | 0 | 130.42 | 9.73 | 22.26 | 87.74 | 8.59 | 31.13 |
| 19Q2 (12) | 0.32 | 15.2 | 3.83 | 4.25 | 16.44 | 30.77 | 37.34 | 68.88 | -2.81 | 0.00 | 0 | 0 | 118.86 | -4.2 | 7.92 | 80.80 | 3.1 | 22.7 |
| 19Q1 (11) | 0.28 | -11.39 | -2.13 | 3.65 | -15.12 | 10.61 | 22.11 | -53.37 | 22.56 | 0.00 | 0 | 0 | 124.07 | 9.26 | 2.92 | 78.37 | 0.58 | 14.16 |
| 18Q4 (10) | 0.32 | -0.53 | -1.06 | 4.3 | 0.0 | 0 | 47.42 | 257.08 | -17.92 | 0.00 | 0 | 0 | 113.55 | 6.45 | -3.77 | 77.92 | 16.45 | 2.1 |
| 18Q3 (9) | 0.32 | 2.25 | 11.27 | 4.3 | 32.31 | 0 | 13.28 | -65.43 | -58.03 | 0.00 | 0 | 0 | 106.67 | -3.15 | -20.13 | 66.91 | 1.61 | -24.44 |
| 18Q2 (8) | 0.31 | 8.59 | 2.47 | 3.25 | -1.52 | 0 | 38.42 | 112.97 | 0 | 0.00 | 0 | 0 | 110.14 | -8.64 | -16.75 | 65.85 | -4.08 | -29.0 |
| 18Q1 (7) | 0.29 | -10.42 | 7.87 | 3.3 | 0 | 0 | 18.04 | -68.77 | 327.49 | 0.00 | 0 | 0 | 120.55 | 2.16 | -24.4 | 68.65 | -10.05 | -36.72 |
| 17Q4 (6) | 0.32 | 11.87 | 12.42 | 0 | 0 | 0 | 57.77 | 82.59 | -29.28 | 0.00 | 0 | 0 | 118.00 | -11.64 | -22.98 | 76.32 | -13.81 | -27.67 |
| 17Q3 (5) | 0.29 | -5.83 | 9.51 | 0 | 0 | 0 | 31.64 | 0 | -82.59 | 0.00 | 0 | 0 | 133.55 | 0.94 | -15.22 | 88.55 | -4.52 | -15.79 |
| 17Q2 (4) | 0.30 | 14.32 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 | 0.00 | 0 | 0.0 | 132.30 | -17.03 | 0.0 | 92.74 | -14.52 | 0.0 |
| 17Q1 (3) | 0.27 | -6.65 | 0.0 | 0 | 0 | 0.0 | 4.22 | -94.83 | 0.0 | 0.00 | 0 | 0.0 | 159.45 | 4.08 | 0.0 | 108.49 | 2.81 | 0.0 |
| 16Q4 (2) | 0.28 | 8.97 | 0.0 | 0 | 0 | 0.0 | 81.69 | -55.04 | 0.0 | 0.00 | 0 | 0.0 | 153.20 | -2.75 | 0.0 | 105.52 | 0.34 | 0.0 |
| 16Q3 (1) | 0.26 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 181.70 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 157.53 | 0.0 | 0.0 | 105.16 | 0.0 | 0.0 |
