- 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) | 0.85 | 8.07 | 11.83 | 18.66 | 62.35 | 2.92 | -10.28 | 0 | 0.99 | 0.0 | 102.89 | -8.13 | 91.59 | 3.19 |
| 2019 (9) | 0.79 | -3.72 | 9.97 | -6.03 | 60.58 | 1.07 | 14.53 | 0 | 0.99 | -53.71 | 111.99 | 14.76 | 88.76 | 11.61 |
| 2018 (8) | 0.82 | 31.64 | 10.61 | 2.81 | 59.94 | -4.89 | -61.44 | 0 | 2.14 | 0.0 | 97.59 | -13.37 | 79.53 | -14.64 |
| 2017 (7) | 0.62 | 0.86 | 10.32 | 9.79 | 63.02 | 10.04 | 11.60 | -87.96 | 2.14 | 23.11 | 112.65 | -1.43 | 93.17 | -4.36 |
| 2016 (6) | 0.62 | 44.73 | 9.4 | 325.34 | 57.27 | 53.66 | 96.34 | 62.9 | 1.74 | -43.93 | 114.28 | -50.14 | 97.42 | -50.59 |
| 2015 (5) | 0.43 | 41.94 | 2.21 | 194.67 | 37.27 | 2.19 | 59.14 | 46.06 | 3.09 | 147.55 | 229.21 | -31.08 | 197.15 | -28.87 |
| 2014 (4) | 0.30 | -12.3 | 0.75 | -7.41 | 36.47 | -7.69 | 40.49 | 336.79 | 1.25 | -23.68 | 332.56 | 23.62 | 277.17 | 29.16 |
| 2013 (3) | 0.34 | -34.7 | 0.81 | -44.52 | 39.51 | -19.99 | 9.27 | -46.07 | 1.64 | 0.0 | 269.01 | 0.45 | 214.59 | -1.31 |
| 2012 (2) | 0.52 | 0 | 1.46 | 0 | 49.38 | 0 | 17.19 | 0 | 1.64 | 0 | 267.81 | 0 | 217.43 | 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) | 0.79 | -7.27 | 12.47 | 8.7 | -26.46 | 11.83 | 17.32 | -48.3 | -65.75 | 10.06 | 364.62 | 465.03 | 104.03 | 1.11 | -12.37 | 89.46 | -2.33 | -1.46 |
| 20Q4 (19) | 0.85 | 5.85 | 8.07 | 11.83 | 35.2 | 18.66 | 33.50 | 211.07 | -38.34 | 2.16 | 21.61 | 90.81 | 102.89 | -5.53 | -8.13 | 91.59 | 13.47 | 3.19 |
| 20Q3 (18) | 0.80 | 5.34 | 5.2 | 8.75 | 36.93 | 26.08 | -30.16 | 69.88 | -5100.0 | 1.78 | 0.0 | -42.37 | 108.91 | -1.23 | 18.42 | 80.72 | -0.41 | 18.95 |
| 20Q2 (17) | 0.76 | 8.77 | 1.29 | 6.39 | -17.87 | 6.5 | -100.14 | -298.02 | -1092.14 | 1.78 | 0.0 | -42.37 | 110.27 | -7.11 | 20.5 | 81.05 | -10.73 | 15.84 |
| 20Q1 (16) | 0.70 | -10.9 | -6.38 | 7.78 | -21.97 | 17.88 | 50.57 | -6.92 | 224.79 | 1.78 | 56.9 | -42.37 | 118.71 | 6.0 | 27.04 | 90.79 | 2.29 | 35.14 |
| 19Q4 (15) | 0.79 | 3.05 | -3.72 | 9.97 | 43.66 | -6.03 | 54.33 | 9467.24 | 136.83 | 1.13 | -63.27 | 0 | 111.99 | 21.77 | 14.76 | 88.76 | 30.8 | 11.61 |
| 19Q3 (14) | 0.77 | 1.42 | 15.93 | 6.94 | 15.67 | -36.39 | -0.58 | 93.1 | 99.0 | 3.09 | 0.0 | 0 | 91.97 | 0.5 | 0.35 | 67.86 | -3.02 | 36.48 |
| 19Q2 (13) | 0.75 | 0.53 | 25.88 | 6.0 | -9.09 | -30.8 | -8.40 | -153.95 | 81.12 | 3.09 | 0.0 | 0 | 91.51 | -2.07 | -7.88 | 69.97 | 4.15 | 8.65 |
| 19Q1 (12) | 0.75 | -8.37 | 26.72 | 6.6 | -37.79 | -41.23 | 15.57 | 110.55 | 202.43 | 3.09 | 0 | 0 | 93.44 | -4.25 | -18.56 | 67.18 | -15.53 | -12.66 |
| 18Q4 (11) | 0.82 | 24.08 | 0 | 10.61 | -2.75 | 0 | -147.52 | -155.0 | 0 | 0.00 | 0 | 0 | 97.59 | 6.48 | 0 | 79.53 | 59.96 | 0 |
| 18Q3 (10) | 0.66 | 10.13 | 0 | 10.91 | 25.84 | 0 | -57.85 | -30.03 | 0 | 0.00 | 0 | 0 | 91.65 | -7.74 | 0 | 49.72 | -22.8 | 0 |
| 18Q2 (9) | 0.60 | 1.2 | 0 | 8.67 | -22.8 | 0 | -44.49 | -192.7 | 0 | 0.00 | 0 | 0 | 99.34 | -13.42 | 0 | 64.40 | -16.28 | 0 |
| 18Q1 (8) | 0.59 | 0 | 0 | 11.23 | 0 | 0 | -15.20 | 0 | 0 | 0.00 | 0 | 0 | 114.74 | 0 | 0 | 76.92 | 0 | 0 |
