- 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) | 0.50 | 6.01 | 132.95 | 16.45 | 3.35 | -14.97 | -6.98 | 0 | 15.97 | 0.0 | 85.76 | -14.83 | 2.02 | -71.79 |
| 2019 (9) | 0.47 | 0.04 | 114.17 | 13.83 | 3.94 | 7.65 | 2.52 | -28.21 | 15.97 | 106.53 | 100.69 | -2.81 | 7.16 | -44.19 |
| 2018 (8) | 0.47 | -1.13 | 100.3 | 0.06 | 3.66 | -52.34 | 3.51 | -25.64 | 7.73 | 67.45 | 103.60 | -0.77 | 12.83 | -53.45 |
| 2017 (7) | 0.48 | 4.28 | 100.24 | 26.71 | 7.68 | 162.12 | 4.72 | 22.6 | 4.62 | -40.64 | 104.40 | -12.85 | 27.56 | -22.41 |
| 2016 (6) | 0.46 | 7.25 | 79.11 | 2.5 | 2.93 | -50.51 | 3.85 | -88.22 | 7.78 | 858.71 | 119.79 | 16.81 | 35.52 | 26.36 |
| 2015 (5) | 0.43 | -0.19 | 77.18 | 6.34 | 5.92 | -66.95 | 32.68 | -90.64 | 0.81 | 88.76 | 102.55 | -17.01 | 28.11 | -41.93 |
| 2014 (4) | 0.43 | -13.45 | 72.58 | 7.22 | 17.91 | -29.38 | 348.98 | 149.72 | 0.43 | -21.83 | 123.57 | 8.34 | 48.41 | 41.88 |
| 2013 (3) | 0.50 | -20.39 | 67.69 | -25.89 | 25.36 | 563.87 | 139.75 | 2521.95 | 0.55 | -91.57 | 114.06 | 5.72 | 34.12 | 42.52 |
| 2012 (2) | 0.62 | 0 | 91.34 | 0 | 3.82 | 0 | 5.33 | 0 | 6.52 | 0 | 107.89 | 0 | 23.94 | 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) | 0.53 | 3.1 | 7.24 | 89.35 | 16.27 | 17.1 | -23.58 | -874.38 | -234.94 | 27.38 | 0.0 | 0.0 | 86.48 | 0.56 | 13.89 | 52.21 | 0.08 | -9.73 |
| 21Q1 (19) | 0.51 | 1.39 | 6.18 | 76.85 | 2.99 | -17.04 | -2.42 | 86.0 | 5.1 | 27.38 | 0.0 | 0.0 | 86.00 | 0.28 | -10.2 | 52.17 | 0.33 | -28.7 |
| 20Q4 (18) | 0.50 | 1.45 | 6.01 | 74.62 | -5.98 | -34.64 | -17.29 | -280.0 | -366.0 | 27.38 | 0.0 | 0.0 | 85.76 | -14.8 | -14.83 | 52.00 | -10.3 | 631.36 |
| 20Q3 (17) | 0.50 | 1.12 | 3.29 | 79.37 | 4.02 | -29.38 | -4.55 | 35.37 | -347.28 | 27.38 | 0.0 | -79.94 | 100.66 | 32.57 | -5.22 | 57.97 | 0.22 | 687.64 |
| 20Q2 (16) | 0.49 | 2.08 | 1.7 | 76.3 | -17.63 | -32.21 | -7.04 | -176.08 | -606.47 | 27.38 | 0.0 | -96.86 | 75.93 | -20.72 | -30.38 | 57.84 | -20.95 | 668.13 |
| 20Q1 (15) | 0.48 | 1.22 | -0.46 | 92.63 | -18.87 | -10.32 | -2.55 | -139.23 | -222.01 | 27.38 | 0.0 | -48.86 | 95.77 | -4.89 | -14.41 | 73.17 | 929.11 | 525.92 |
| 19Q4 (14) | 0.47 | -1.15 | 0.04 | 114.17 | 1.58 | 13.83 | 6.50 | 253.26 | -36.71 | 27.38 | -79.94 | 187.09 | 100.69 | -5.19 | -2.81 | 7.11 | -3.4 | -45.35 |
| 19Q3 (13) | 0.48 | -0.44 | 0.65 | 112.39 | -0.14 | 12.54 | 1.84 | 32.37 | 304.44 | 136.50 | -84.33 | 393.42 | 106.20 | -2.62 | 6.02 | 7.36 | -2.26 | -48.24 |
| 19Q2 (12) | 0.48 | -0.08 | -0.33 | 112.55 | 8.97 | 8.19 | 1.39 | -33.49 | -64.54 | 870.83 | 1526.24 | 3047.89 | 109.06 | -2.54 | -1.31 | 7.53 | -35.59 | -66.59 |
| 19Q1 (11) | 0.48 | 1.73 | 2.22 | 103.29 | 2.98 | 7.69 | 2.09 | -79.65 | 2.45 | 53.55 | 461.4 | -43.77 | 111.90 | 8.01 | 10.84 | 11.69 | -10.15 | -41.02 |
| 18Q4 (10) | 0.47 | -0.55 | -1.13 | 100.3 | 0.43 | 0.06 | 10.27 | 1241.11 | 196.82 | 9.54 | -65.52 | 7.43 | 103.60 | 3.42 | -0.77 | 13.01 | -8.51 | -52.79 |
| 18Q3 (9) | 0.48 | -1.41 | 0.08 | 99.87 | -4.0 | 0 | -0.90 | -122.96 | -240.62 | 27.66 | 0.0 | 0 | 100.17 | -9.36 | -8.39 | 14.22 | -36.91 | -52.22 |
| 18Q2 (8) | 0.48 | 2.48 | 3.86 | 104.03 | 8.47 | 0 | 3.92 | 92.16 | 0 | 27.66 | -70.95 | 0 | 110.51 | 9.46 | -0.89 | 22.54 | 13.72 | -25.88 |
| 18Q1 (7) | 0.47 | -1.6 | -0.44 | 95.91 | -4.32 | 0 | 2.04 | -41.04 | 55.73 | 95.23 | 972.56 | 0 | 100.96 | -3.3 | -14.99 | 19.82 | -28.08 | -48.3 |
| 17Q4 (6) | 0.48 | 0.67 | 4.28 | 100.24 | 0 | 0 | 3.46 | 440.62 | 64.76 | 8.88 | 0 | 0 | 104.40 | -4.52 | -13.07 | 27.56 | -7.39 | -22.41 |
| 17Q3 (5) | 0.48 | 2.32 | 7.46 | 0 | 0 | 0 | 0.64 | 0 | 210.34 | 0.00 | 0 | 0 | 109.34 | -1.94 | 4.85 | 29.76 | -2.14 | 0.27 |
| 17Q2 (4) | 0.47 | -1.77 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 | 0.00 | 0 | 0.0 | 111.50 | -6.11 | 0.0 | 30.41 | -20.68 | 0.0 |
| 17Q1 (3) | 0.47 | 3.06 | 0.0 | 0 | 0 | 0.0 | 1.31 | -37.62 | 0.0 | 0.00 | 0 | 0.0 | 118.76 | -1.11 | 0.0 | 38.34 | 7.94 | 0.0 |
| 16Q4 (2) | 0.46 | 3.74 | 0.0 | 0 | 0 | 0.0 | 2.10 | 462.07 | 0.0 | 0.00 | 0 | 0.0 | 120.09 | 15.16 | 0.0 | 35.52 | 19.68 | 0.0 |
| 16Q3 (1) | 0.44 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.58 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 104.28 | 0.0 | 0.0 | 29.68 | 0.0 | 0.0 |
