- 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) | 0.41 | -1.14 | 55.46 | -19.75 | 326.35 | 7.02 | 2.50 | 0 | 3.14 | 0.0 | 183.04 | -4.64 | 147.27 | -0.29 |
2018 (9) | 0.41 | -0.79 | 69.11 | 10.68 | 304.94 | -8.3 | -3.55 | 0 | 3.14 | 0.0 | 191.94 | 1.76 | 147.70 | -1.75 |
2017 (8) | 0.42 | -3.64 | 62.44 | -16.03 | 332.53 | 1.5 | 16.41 | -75.39 | 3.14 | 2628.2 | 188.62 | 27.08 | 150.33 | 21.99 |
2016 (7) | 0.43 | 18.33 | 74.36 | 183.17 | 327.63 | -15.15 | 66.68 | -48.72 | 0.12 | 98.08 | 148.43 | -19.95 | 123.23 | -24.06 |
2015 (6) | 0.36 | -5.73 | 26.26 | -29.69 | 386.15 | 11.86 | 130.04 | 38.44 | 0.06 | -73.37 | 185.43 | 2.05 | 162.28 | 4.25 |
2014 (5) | 0.39 | -4.61 | 37.35 | 13.91 | 345.2 | -5.54 | 93.93 | 24.34 | 0.22 | -33.99 | 181.70 | 3.43 | 155.67 | 2.44 |
2013 (4) | 0.41 | 0 | 32.79 | 0 | 365.43 | 0 | 75.54 | 0 | 0.33 | 0 | 175.68 | 0 | 151.96 | 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 | |||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
20Q3 (20) | 0.55 | 15.46 | 35.83 | 75.64 | 16.23 | 31.73 | 49.56 | 14.67 | 483.06 | 7.11 | 1.57 | -97.62 | 138.15 | -16.93 | -21.38 | 89.95 | -31.42 | -35.52 |
20Q2 (19) | 0.47 | 17.38 | 14.98 | 65.08 | 16.32 | -14.48 | 43.22 | 249.65 | 615.56 | 7.01 | -97.29 | -99.82 | 166.31 | -17.18 | -21.58 | 131.16 | -16.56 | -21.24 |
20Q1 (18) | 0.40 | -1.32 | -0.84 | 55.95 | 0.88 | -25.9 | -28.88 | -934.68 | -359.14 | 258.17 | 0.0 | 1700.55 | 200.80 | 9.7 | -2.72 | 157.19 | 6.74 | 2.56 |
19Q4 (17) | 0.41 | 1.57 | -1.14 | 55.46 | -3.41 | -19.75 | 3.46 | -59.29 | -81.12 | 258.17 | -13.5 | 1700.55 | 183.04 | 4.17 | -4.64 | 147.27 | 5.57 | -0.29 |
19Q3 (16) | 0.40 | -2.26 | 2.95 | 57.42 | -24.55 | -8.25 | 8.50 | 40.73 | 233.86 | 298.46 | -92.16 | 0 | 175.72 | -17.14 | -11.37 | 139.50 | -16.23 | -8.98 |
19Q2 (15) | 0.41 | 1.23 | 12.57 | 76.1 | 0.78 | 21.88 | 6.04 | 196.03 | 131.96 | 3805.00 | 26437.55 | 0 | 212.07 | 2.74 | -4.11 | 166.53 | 8.66 | -5.29 |
19Q1 (14) | 0.41 | -1.62 | 19.82 | 75.51 | 9.26 | 39.09 | -6.29 | -134.32 | 50.97 | 14.34 | 0.0 | 0 | 206.41 | 7.54 | -15.92 | 153.26 | 3.76 | -23.93 |
18Q4 (13) | 0.41 | 5.76 | -0.79 | 69.11 | 10.43 | 0 | 18.33 | 388.66 | 61.93 | 14.34 | 0 | 0 | 191.94 | -3.19 | 1.76 | 147.70 | -3.63 | -1.75 |
18Q3 (12) | 0.39 | 6.87 | -7.14 | 62.58 | 0.22 | 0 | -6.35 | 66.4 | -126.8 | 0.00 | 0 | 0 | 198.27 | -10.35 | 1.53 | 153.26 | -12.84 | 2.64 |
18Q2 (11) | 0.37 | 7.76 | -11.27 | 62.44 | 15.01 | 0 | -18.90 | -47.31 | -231.25 | 0.00 | 0 | 0 | 221.17 | -9.91 | 10.98 | 175.83 | -12.73 | 9.16 |
18Q1 (10) | 0.34 | -18.55 | -17.11 | 54.29 | 0 | 0 | -12.83 | -213.34 | -181.2 | 0.00 | 0 | 0 | 245.50 | 30.16 | 21.29 | 201.48 | 34.03 | 28.1 |
17Q4 (9) | 0.42 | -1.0 | -3.64 | 0 | 0 | 0 | 11.32 | -52.22 | -86.28 | 0.00 | 0 | 0 | 188.62 | -3.41 | 27.08 | 150.33 | 0.68 | 21.99 |
17Q3 (8) | 0.42 | 2.11 | 11.96 | 0 | 0 | 0 | 23.69 | 64.51 | 0 | 0.00 | 0 | 0 | 195.28 | -2.01 | 18.6 | 149.32 | -7.29 | 12.16 |
17Q2 (7) | 0.41 | 0.66 | 18.17 | 0 | 0 | 0 | 14.40 | -8.86 | -66.13 | 0.00 | 0 | 0 | 199.29 | -1.54 | 13.68 | 161.07 | 2.41 | 10.17 |
17Q1 (6) | 0.41 | -5.3 | 18.76 | 0 | 0 | 0 | 15.80 | -80.85 | -87.32 | 0.00 | 0 | 0 | 202.40 | 36.36 | 8.89 | 157.28 | 27.63 | -1.98 |
16Q4 (5) | 0.43 | 15.02 | 18.33 | 0 | 0 | 0 | 82.50 | 0 | -67.87 | 0.00 | 0 | 0 | 148.43 | -9.85 | -19.95 | 123.23 | -7.44 | -24.06 |
16Q3 (4) | 0.38 | 7.78 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 | 0.00 | 0 | 0.0 | 164.65 | -6.08 | 0.0 | 133.13 | -8.94 | 0.0 |
16Q2 (3) | 0.35 | 1.16 | 0.0 | 0 | 0 | 0.0 | 42.51 | -65.89 | 0.0 | 0.00 | 0 | 0.0 | 175.31 | -5.69 | 0.0 | 146.20 | -8.88 | 0.0 |
16Q1 (2) | 0.34 | -5.64 | 0.0 | 0 | 0 | 0.0 | 124.63 | -51.47 | 0.0 | 0.00 | 0 | 0.0 | 185.88 | 0.24 | 0.0 | 160.45 | -1.13 | 0.0 |
15Q4 (1) | 0.36 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 256.80 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 185.43 | 0.0 | 0.0 | 162.28 | 0.0 | 0.0 |