- 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 | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2019 (10) | 0.39 | -3.59 | 10.85 | -8.82 | 21.64 | 1.36 | 3.93 | -62.64 | 2.85 | 56.78 | 108.21 | -18.48 | 79.56 | -30.55 |
| 2018 (9) | 0.41 | 34.61 | 11.9 | 70.73 | 21.35 | -19.07 | 10.52 | -49.54 | 1.81 | 0 | 132.74 | -25.78 | 114.56 | -16.88 |
| 2017 (8) | 0.30 | -15.56 | 6.97 | -28.8 | 26.38 | -19.33 | 20.85 | -7.87 | 0.00 | 0 | 178.84 | 41.26 | 137.83 | 36.51 |
| 2016 (7) | 0.36 | 54.13 | 9.79 | 30.53 | 32.7 | 21.43 | 22.63 | -17.98 | 0.00 | 0 | 126.60 | -45.03 | 100.97 | -45.79 |
| 2015 (6) | 0.23 | 13.94 | 7.5 | 27.77 | 26.93 | 22.13 | 27.59 | -11.14 | 0.00 | 0 | 230.32 | -22.73 | 186.24 | -20.83 |
| 2014 (5) | 0.20 | 79.72 | 5.87 | 288.74 | 22.05 | 18.74 | 31.05 | 4.3 | 0.00 | 0 | 298.09 | -59.32 | 235.24 | -58.21 |
| 2013 (4) | 0.11 | 0 | 1.51 | 0 | 18.57 | 0 | 29.77 | 0 | 0.00 | 0 | 732.85 | 0 | 562.90 | 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 20Q2 (20) | 0.42 | 6.37 | 4.31 | 11.26 | 5.43 | -7.1 | -14.89 | -4279.41 | -575.72 | 21.73 | 0.0 | 101.5 | 107.74 | -2.41 | 0.92 | 84.51 | 1.98 | -3.14 |
| 20Q1 (19) | 0.39 | 0.46 | 0.25 | 10.68 | -1.57 | -15.44 | -0.34 | -108.61 | -103.49 | 21.73 | 0.0 | 544.75 | 110.40 | 2.02 | -0.14 | 82.87 | 4.16 | -8.4 |
| 19Q4 (18) | 0.39 | -1.65 | -3.59 | 10.85 | -6.63 | -8.82 | 3.95 | 1261.76 | 103.67 | 21.73 | 101.5 | -11.32 | 108.21 | 1.82 | -18.48 | 79.56 | -9.56 | -30.55 |
| 19Q3 (17) | 0.40 | -0.75 | -3.39 | 11.62 | -4.13 | 9.52 | -0.34 | -110.86 | -115.89 | 10.78 | 0.0 | 0 | 106.28 | -0.45 | -15.33 | 87.97 | 0.83 | -17.13 |
| 19Q2 (16) | 0.40 | 2.24 | -4.9 | 12.12 | -4.04 | 12.64 | 3.13 | -67.9 | -55.73 | 10.78 | 219.97 | 0 | 106.76 | -3.43 | -5.85 | 87.25 | -3.56 | -11.01 |
| 19Q1 (15) | 0.39 | -3.39 | 35.1 | 12.63 | 6.13 | 82.25 | 9.75 | 109.05 | -65.29 | 3.37 | -86.25 | 0 | 110.55 | -16.72 | -33.23 | 90.47 | -21.03 | -31.91 |
| 18Q4 (14) | 0.41 | -1.45 | 34.61 | 11.9 | 12.16 | 0 | -107.75 | -5135.05 | -603.5 | 24.50 | 0 | 0 | 132.74 | 5.74 | -23.2 | 114.56 | 7.92 | -14.0 |
| 18Q3 (13) | 0.41 | -2.3 | 25.13 | 10.61 | -1.39 | 0 | 2.14 | -69.73 | -88.25 | 0.00 | 0 | 0 | 125.53 | 10.71 | -25.98 | 106.15 | 8.27 | -22.67 |
| 18Q2 (12) | 0.42 | 45.24 | 24.45 | 10.76 | 55.27 | 0 | 7.07 | -74.83 | 0 | 0.00 | 0 | 0 | 113.39 | -31.52 | -28.98 | 98.04 | -26.21 | -24.26 |
| 18Q1 (11) | 0.29 | -3.74 | -12.3 | 6.93 | 0 | 0 | 28.09 | 31.26 | -9.77 | 0.00 | 0 | 0 | 165.58 | -4.2 | 9.12 | 132.87 | -0.26 | 7.88 |
| 17Q4 (10) | 0.30 | -8.4 | -15.56 | 0 | 0 | 0 | 21.40 | 17.52 | -99.07 | 0.00 | 0 | 0 | 172.84 | 1.92 | 27.04 | 133.21 | -2.96 | 20.63 |
| 17Q3 (9) | 0.33 | -2.83 | -15.65 | 0 | 0 | 0 | 18.21 | 0 | 18.25 | 0.00 | 0 | 0 | 169.58 | 6.21 | 29.1 | 137.27 | 6.04 | 31.79 |
| 17Q2 (8) | 0.34 | 2.35 | 23.54 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 | 0.00 | 0 | 0 | 159.66 | 5.22 | -22.63 | 129.45 | 5.11 | -19.35 |
| 17Q1 (7) | 0.33 | -7.32 | 38.73 | 0 | 0 | 0 | 31.13 | -98.64 | -42.45 | 0.00 | 0 | 0 | 151.74 | 11.53 | -35.86 | 123.16 | 11.53 | -34.4 |
| 16Q4 (6) | 0.36 | -8.49 | 54.13 | 0 | 0 | 0 | 2294.71 | 14800.71 | 3736.67 | 0.00 | 0 | 0 | 136.05 | 3.57 | -40.93 | 110.43 | 6.02 | -40.71 |
| 16Q3 (5) | 0.39 | 42.32 | 76.09 | 0 | 0 | 0 | 15.40 | -61.09 | -74.31 | 0.00 | 0 | 0 | 131.36 | -36.34 | -51.19 | 104.16 | -35.11 | -53.09 |
| 16Q2 (4) | 0.27 | 14.93 | 0.0 | 0 | 0 | 0.0 | 39.58 | -26.83 | 0.0 | 0.00 | 0 | 0.0 | 206.35 | -12.78 | 0.0 | 160.51 | -14.51 | 0.0 |
| 16Q1 (3) | 0.24 | 2.97 | 0.0 | 0 | 0 | 0.0 | 54.09 | -9.56 | 0.0 | 0.00 | 0 | 0.0 | 236.58 | 2.72 | 0.0 | 187.75 | 0.81 | 0.0 |
| 15Q4 (2) | 0.23 | 4.55 | 0.0 | 0 | 0 | 0.0 | 59.81 | -0.23 | 0.0 | 0.00 | 0 | 0.0 | 230.32 | -14.42 | 0.0 | 186.24 | -16.12 | 0.0 |
| 15Q3 (1) | 0.22 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 59.95 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 269.12 | 0.0 | 0.0 | 222.04 | 0.0 | 0.0 |
