- 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) | 0.58 | -2.38 | 13.31 | -2.56 | 29.15 | 0.21 | 14.75 | 69.35 | 2.83 | -6.68 | 194.52 | 23.61 | 165.06 | 22.88 |
| 2019 (9) | 0.59 | 3.05 | 13.66 | 4.04 | 29.09 | 11.16 | 8.71 | -29.64 | 3.03 | 78.46 | 157.36 | 7.04 | 134.33 | 16.58 |
| 2018 (8) | 0.57 | 13.08 | 13.13 | 62.5 | 26.17 | 5.06 | 12.38 | -9.57 | 1.70 | 84.55 | 147.01 | -13.1 | 115.23 | -14.81 |
| 2017 (7) | 0.51 | 1.74 | 8.08 | 3.99 | 24.91 | 12.11 | 13.69 | 8.56 | 0.92 | 7.61 | 169.18 | 3.21 | 135.26 | -1.44 |
| 2016 (6) | 0.50 | 9.5 | 7.77 | 34.43 | 22.22 | 10.49 | 12.61 | 57.82 | 0.85 | -45.1 | 163.92 | -11.57 | 137.23 | 0.26 |
| 2015 (5) | 0.46 | -18.84 | 5.78 | -56.41 | 20.11 | 0.5 | 7.99 | -22.88 | 1.56 | 159.04 | 185.37 | 27.08 | 136.87 | 30.98 |
| 2014 (4) | 0.56 | 12.61 | 13.26 | 44.13 | 20.01 | 28.52 | 10.36 | -7.0 | 0.60 | -33.51 | 145.87 | -8.39 | 104.50 | -9.21 |
| 2013 (3) | 0.50 | 0 | 9.2 | 0 | 15.57 | 0 | 11.14 | 0 | 0.90 | 0 | 159.23 | 0 | 115.10 | 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 21Q3 (20) | 0.60 | 0.02 | 2.89 | 16.21 | 18.49 | 21.33 | 5.07 | -45.19 | -79.25 | 33.39 | 69.18 | 646.13 | 186.35 | -0.43 | 13.3 | 144.98 | 0.25 | 4.03 |
| 21Q2 (19) | 0.60 | 3.75 | -1.03 | 13.68 | -5.66 | 1.41 | 9.25 | -50.35 | 54.94 | 19.74 | 107.76 | 31.0 | 187.16 | -5.02 | 21.67 | 144.62 | -9.9 | 16.12 |
| 21Q1 (18) | 0.58 | -0.23 | -4.21 | 14.5 | 8.94 | -3.07 | 18.63 | -20.04 | 152.44 | 9.50 | 22.24 | -43.9 | 197.05 | 1.3 | 23.67 | 160.51 | -2.76 | 22.17 |
| 20Q4 (17) | 0.58 | -0.62 | -2.38 | 13.31 | -0.37 | -2.56 | 23.30 | -4.63 | 201.42 | 7.77 | 73.66 | -38.12 | 194.52 | 18.27 | 23.61 | 165.06 | 18.44 | 22.88 |
| 20Q3 (16) | 0.58 | -3.79 | -3.89 | 13.36 | -0.96 | -7.48 | 24.43 | 309.21 | 216.04 | 4.48 | -70.3 | -48.16 | 164.47 | 6.92 | 16.32 | 139.36 | 11.9 | 17.86 |
| 20Q2 (15) | 0.60 | 0.42 | -1.64 | 13.49 | -9.83 | -5.8 | 5.97 | -19.11 | -42.65 | 15.07 | -11.02 | 136.76 | 153.83 | -3.45 | 9.32 | 124.54 | -5.21 | 9.34 |
| 20Q1 (14) | 0.60 | 1.67 | 4.95 | 14.96 | 9.52 | 6.78 | 7.38 | -4.53 | -17.82 | 16.93 | 34.83 | 99.57 | 159.33 | 1.25 | 5.61 | 131.38 | -2.2 | 8.88 |
| 19Q4 (13) | 0.59 | -2.15 | 3.05 | 13.66 | -5.4 | 4.04 | 7.73 | 0.0 | -25.89 | 12.56 | 45.47 | 74.93 | 157.36 | 11.29 | 7.04 | 134.33 | 13.61 | 16.58 |
| 19Q3 (12) | 0.60 | -1.55 | 9.55 | 14.44 | 0.84 | 41.02 | 7.73 | -25.74 | -43.37 | 8.63 | 35.67 | 49.42 | 141.40 | 0.48 | -10.14 | 118.24 | 3.81 | -3.38 |
| 19Q2 (11) | 0.61 | 7.15 | 13.66 | 14.32 | 2.21 | 62.73 | 10.41 | 15.92 | -11.55 | 6.36 | -25.0 | 6.06 | 140.72 | -6.73 | -13.66 | 113.90 | -5.61 | -11.16 |
| 19Q1 (10) | 0.57 | -0.17 | 14.05 | 14.01 | 6.7 | 55.32 | 8.98 | -13.9 | -34.16 | 8.48 | 18.18 | 39.39 | 150.87 | 2.63 | -19.29 | 120.67 | 4.72 | -17.64 |
| 18Q4 (9) | 0.57 | 4.02 | 0 | 13.13 | 28.22 | 0 | 10.43 | -23.59 | 0 | 7.18 | 24.26 | 0 | 147.01 | -6.58 | 0 | 115.23 | -5.84 | 0 |
| 18Q3 (8) | 0.55 | 2.15 | 0 | 10.24 | 16.36 | 0 | 13.65 | 15.97 | 0 | 5.78 | -3.7 | 0 | 157.36 | -3.45 | 0 | 122.38 | -4.55 | 0 |
| 18Q2 (7) | 0.54 | 7.52 | 0 | 8.8 | -2.44 | 0 | 11.77 | -13.71 | 0 | 6.00 | -1.43 | 0 | 162.99 | -12.81 | 0 | 128.21 | -12.49 | 0 |
| 18Q1 (6) | 0.50 | 0 | 0 | 9.02 | 0 | 0 | 13.64 | 0 | 0 | 6.09 | 0 | 0 | 186.93 | 0 | 0 | 146.51 | 0 | 0 |
