- 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 | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2021 (10) | 0.46 | -10.38 | 4.91 | 1718.52 | 88.15 | -14.54 | 6.25 | 93.5 | 0.00 | 0 | 230.20 | 5.91 | 102.45 | -2.48 |
| 2020 (9) | 0.51 | -12.05 | 0.27 | -97.04 | 103.15 | -12.12 | 3.23 | 2384.62 | 0.00 | 0 | 217.36 | 22.48 | 105.05 | 82.16 |
| 2019 (8) | 0.58 | 32.13 | 9.11 | 7.94 | 117.37 | -2.3 | 0.13 | 333.33 | 0.00 | 0 | 177.47 | -18.9 | 57.67 | -9.24 |
| 2018 (7) | 0.44 | -11.61 | 8.44 | -39.24 | 120.13 | 0.84 | 0.03 | -99.51 | 0.00 | 0 | 218.83 | 12.55 | 63.54 | 39.13 |
| 2017 (6) | 0.50 | 46.82 | 13.89 | 304.96 | 119.13 | -2.36 | 6.07 | -53.27 | 0.00 | 0 | 194.43 | -30.78 | 45.67 | -49.52 |
| 2016 (5) | 0.34 | -32.42 | 3.43 | -75.9 | 122.01 | 4.68 | 12.99 | 48.97 | 0.00 | 0 | 280.89 | 51.26 | 90.47 | 137.45 |
| 2015 (4) | 0.50 | -5.55 | 14.23 | 24.61 | 116.55 | 8.3 | 8.72 | -8.6 | 0.00 | 0 | 185.70 | 7.09 | 38.10 | 18.03 |
| 2014 (3) | 0.53 | 12.78 | 11.42 | 494.79 | 107.62 | 2.38 | 9.54 | -8.71 | 0.00 | 0 | 173.40 | -12.12 | 32.28 | -18.73 |
| 2013 (2) | 0.47 | -12.13 | 1.92 | -77.33 | 105.12 | -1.68 | 10.45 | 85.61 | 0.00 | 0 | 197.32 | 9.39 | 39.72 | 44.12 |
| 2012 (1) | 0.53 | 0 | 8.47 | 0 | 106.92 | 0 | 5.63 | 0 | 0.00 | 0 | 180.38 | 0 | 27.56 | 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 22Q1 (20) | 0.45 | -0.42 | -9.98 | 5.15 | 4.89 | 121.03 | 6.73 | -45.73 | 163.92 | 0.00 | 0 | 0 | 231.74 | 0.67 | 8.67 | 105.91 | 3.38 | 11.67 |
| 21Q4 (19) | 0.46 | -4.46 | -10.38 | 4.91 | 3676.92 | 1718.52 | 12.40 | 100.65 | 160.5 | 0.00 | 0 | 0 | 230.20 | 5.79 | 5.91 | 102.45 | 82.2 | -2.48 |
| 21Q3 (18) | 0.48 | -5.61 | -9.33 | 0.13 | -94.72 | -53.57 | 6.18 | 34.35 | 7.48 | 0.00 | 0 | 0 | 217.60 | 6.1 | 10.81 | 56.23 | -16.09 | -44.57 |
| 21Q2 (17) | 0.51 | 0.24 | -5.68 | 2.46 | 5.58 | -34.75 | 4.60 | 80.39 | -8.37 | 0.00 | 0 | 0 | 205.08 | -3.83 | 6.14 | 67.01 | -29.34 | -28.06 |
| 21Q1 (16) | 0.51 | -0.86 | -10.81 | 2.33 | 762.96 | -60.77 | 2.55 | -46.43 | 246.55 | 0.00 | 0 | 0 | 213.25 | -1.89 | 19.47 | 94.84 | -9.72 | 79.79 |
| 20Q4 (15) | 0.51 | -3.34 | -12.05 | 0.27 | -3.57 | -97.04 | 4.76 | -17.22 | 640.91 | 0.00 | 0 | 0 | 217.36 | 10.69 | 22.48 | 105.05 | 3.56 | 82.16 |
| 20Q3 (14) | 0.53 | -1.81 | -14.5 | 0.28 | -92.57 | -97.81 | 5.75 | 14.54 | 908.77 | 0.00 | 0 | 0 | 196.37 | 1.63 | 18.79 | 101.44 | 8.9 | 118.43 |
| 20Q2 (13) | 0.54 | -5.21 | -11.94 | 3.77 | -36.53 | -61.33 | 5.02 | 388.51 | 1621.21 | 0.00 | 0 | 0 | 193.22 | 8.25 | 14.13 | 93.15 | 76.59 | 94.71 |
| 20Q1 (12) | 0.57 | -2.24 | -6.19 | 5.94 | -34.8 | -38.57 | -1.74 | -97.73 | -217.57 | 0.00 | 0 | 0 | 178.49 | 0.57 | -4.96 | 52.75 | -8.53 | -5.23 |
| 19Q4 (11) | 0.58 | -6.03 | 32.13 | 9.11 | -28.83 | 7.94 | -0.88 | -254.39 | -112.74 | 0.00 | 0 | 0 | 177.47 | 7.36 | -18.9 | 57.67 | 24.18 | -9.24 |
| 19Q3 (10) | 0.62 | 1.13 | 55.75 | 12.8 | 31.28 | 161.76 | 0.57 | 272.73 | -66.86 | 0.00 | 0 | 0 | 165.31 | -2.36 | -31.65 | 46.44 | -2.93 | -37.3 |
| 19Q2 (9) | 0.61 | 0.98 | 47.41 | 9.75 | 0.83 | 25.16 | -0.33 | -122.3 | -110.78 | 0.00 | 0 | 0 | 169.30 | -9.86 | -26.34 | 47.84 | -14.05 | -33.03 |
| 19Q1 (8) | 0.60 | 37.7 | 31.6 | 9.67 | 14.57 | -5.47 | 1.48 | -78.58 | 116.03 | 0.00 | 0 | 0 | 187.81 | -14.18 | -9.77 | 55.66 | -12.4 | -0.39 |
| 18Q4 (7) | 0.44 | 10.76 | -11.61 | 8.44 | 72.6 | -39.24 | 6.91 | 301.74 | -5.73 | 0.00 | 0 | 0 | 218.83 | -9.53 | 12.55 | 63.54 | -14.22 | 39.13 |
| 18Q3 (6) | 0.40 | -4.28 | -17.93 | 4.89 | -37.23 | 0 | 1.72 | -43.79 | -24.56 | 0.00 | 0 | 0 | 241.87 | 5.24 | 25.69 | 74.07 | 3.7 | 63.44 |
| 18Q2 (5) | 0.41 | -9.85 | -6.4 | 7.79 | -23.85 | 0 | 3.06 | 133.15 | -84.21 | 0.00 | 0 | 0 | 229.83 | 10.42 | 8.68 | 71.43 | 27.83 | 18.69 |
| 18Q1 (4) | 0.46 | -7.52 | 0.0 | 10.23 | -26.35 | 0.0 | -9.23 | -225.92 | 0.0 | 0.00 | 0 | 0.0 | 208.14 | 7.05 | 0.0 | 55.88 | 22.36 | 0.0 |
| 17Q4 (3) | 0.50 | 2.84 | 0.0 | 13.89 | 0 | 0.0 | 7.33 | 221.49 | 0.0 | 0.00 | 0 | 0.0 | 194.43 | 1.03 | 0.0 | 45.67 | 0.77 | 0.0 |
| 17Q3 (2) | 0.48 | 9.16 | 0.0 | 0 | 0 | 0.0 | 2.28 | -88.24 | 0.0 | 0.00 | 0 | 0.0 | 192.44 | -9.0 | 0.0 | 45.32 | -24.69 | 0.0 |
| 17Q2 (1) | 0.44 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 19.38 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 211.48 | 0.0 | 0.0 | 60.18 | 0.0 | 0.0 |
