- 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) | 0.58 | -21.18 | 12.19 | -40.01 | 13.28 | 5.9 | -0.74 | 0 | 0.25 | 0.0 | 66.67 | 20.41 | 52.63 | 9.74 |
| 2018 (9) | 0.74 | -8.48 | 20.32 | 39.27 | 12.54 | 30.22 | -0.19 | 0 | 0.25 | 0.0 | 55.37 | -10.77 | 47.96 | -16.34 |
| 2017 (8) | 0.81 | 3.37 | 14.59 | -5.69 | 9.63 | 21.13 | -1.06 | 0 | 0.25 | 0.0 | 62.05 | -5.28 | 57.33 | -5.26 |
| 2016 (7) | 0.78 | -3.36 | 15.47 | -7.53 | 7.95 | -1.85 | -0.95 | 0 | 0.25 | 0.0 | 65.51 | 4.23 | 60.51 | 6.27 |
| 2015 (6) | 0.81 | 7.09 | 16.73 | -2.22 | 8.1 | 16.05 | -0.43 | 0 | 0.25 | 0.0 | 62.85 | -3.62 | 56.94 | -5.31 |
| 2014 (5) | 0.76 | -0.28 | 17.11 | 2.09 | 6.98 | -26.76 | 3.71 | 0 | 0.25 | 0 | 65.21 | 28.54 | 60.13 | 40.75 |
| 2013 (4) | 0.76 | 0 | 16.76 | 0 | 9.53 | 0 | -0.03 | 0 | 0.00 | 0 | 50.73 | 0 | 42.72 | 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) | 0.59 | 0.42 | -11.11 | 0.37 | -5.13 | -98.17 | 293.80 | 84.84 | 5148.11 | 0.19 | -47.72 | -78.85 | 80.80 | 3.82 | 3.91 | 68.04 | 9.37 | 0.01 |
| 20Q2 (19) | 0.59 | 1.39 | -13.83 | 0.39 | -96.76 | -95.49 | 158.95 | 269.75 | 5416.05 | 0.37 | -50.61 | -59.54 | 77.83 | 14.29 | 5.83 | 62.21 | 13.38 | -6.04 |
| 20Q1 (18) | 0.58 | -0.26 | -23.45 | 12.03 | -1.31 | -42.52 | -93.64 | -468.52 | -2630.81 | 0.74 | 0.0 | -18.09 | 68.10 | 2.14 | 28.51 | 54.87 | 4.26 | 19.49 |
| 19Q4 (17) | 0.58 | -12.48 | -21.18 | 12.19 | -39.56 | -40.01 | 25.41 | 536.6 | 1139.51 | 0.74 | -18.09 | -85.82 | 66.67 | -14.26 | 20.41 | 52.63 | -22.64 | 9.74 |
| 19Q3 (16) | 0.67 | -2.64 | -9.67 | 20.17 | 133.45 | 0.75 | -5.82 | -94.65 | -16.87 | 0.91 | 0.0 | -82.21 | 77.76 | 5.74 | 38.54 | 68.03 | 2.75 | 38.58 |
| 19Q2 (15) | 0.68 | -9.93 | -8.39 | 8.64 | -58.72 | -2.26 | -2.99 | -180.81 | -235.29 | 0.91 | 0.0 | -82.21 | 73.54 | 38.78 | 35.33 | 66.21 | 44.19 | 37.17 |
| 19Q1 (14) | 0.76 | 2.7 | 0.46 | 20.93 | 3.0 | 1.31 | 3.70 | 80.49 | 2946.15 | 0.91 | -82.68 | 0 | 52.99 | -4.3 | 5.75 | 45.92 | -4.25 | 5.18 |
| 18Q4 (13) | 0.74 | 0.3 | 0 | 20.32 | 1.5 | 0 | 2.05 | 141.16 | 0 | 5.25 | 2.72 | 0 | 55.37 | -1.35 | 0 | 47.96 | -2.3 | 0 |
| 18Q3 (12) | 0.74 | -1.26 | 0 | 20.02 | 126.47 | 0 | -4.98 | -325.34 | 0 | 5.11 | 0.0 | 0 | 56.13 | 3.29 | 0 | 49.09 | 1.7 | 0 |
| 18Q2 (11) | 0.75 | -1.23 | 0 | 8.84 | -57.21 | 0 | 2.21 | 1800.0 | 0 | 5.11 | 0 | 0 | 54.34 | 8.44 | 0 | 48.27 | 10.56 | 0 |
| 18Q1 (10) | 0.76 | 0 | 0 | 20.66 | 0 | 0 | -0.13 | 0 | 0 | 0.00 | 0 | 0 | 50.11 | 0 | 0 | 43.66 | 0 | 0 |
