- 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) | 0.61 | 7.12 | 1.69 | 0.0 | 6.87 | 3.62 | -59.28 | 0 | 0.00 | 0 | 97.80 | -8.97 | 47.44 | -24.35 |
| 2020 (9) | 0.57 | 6.05 | 1.69 | 0.0 | 6.63 | -15.11 | -48.77 | 0 | 0.00 | 0 | 107.44 | -7.09 | 62.71 | -10.36 |
| 2019 (8) | 0.53 | 13.74 | 1.69 | -11.05 | 7.81 | -2.38 | -27.14 | 0 | 0.00 | 0 | 115.64 | -12.75 | 69.96 | -6.52 |
| 2018 (7) | 0.47 | 26.69 | 1.9 | 0.0 | 8.0 | -14.44 | -24.14 | 0 | 0.00 | 0 | 132.54 | -16.35 | 74.84 | -3.92 |
| 2017 (6) | 0.37 | 5.76 | 1.9 | 0.0 | 9.35 | -6.87 | -28.80 | 0 | 0.00 | 0 | 158.44 | -5.18 | 77.89 | -11.23 |
| 2016 (5) | 0.35 | -8.13 | 1.9 | -19.49 | 10.04 | -27.03 | 9.56 | -39.8 | 0.00 | 0 | 167.10 | 6.66 | 87.74 | 0.86 |
| 2015 (4) | 0.38 | -10.45 | 2.36 | -23.13 | 13.76 | 14.57 | 15.88 | 188.2 | 0.00 | 0 | 156.66 | 19.75 | 86.99 | 18.82 |
| 2014 (3) | 0.43 | 6.98 | 3.07 | 24.29 | 12.01 | 19.27 | 5.51 | 0 | 0.00 | 0 | 130.82 | 10.02 | 73.21 | 34.78 |
| 2013 (2) | 0.40 | -0.85 | 2.47 | -18.21 | 10.07 | 4.24 | -6.97 | 0 | 0.00 | 0 | 118.91 | -9.42 | 54.32 | -25.22 |
| 2012 (1) | 0.40 | 0 | 3.02 | 0 | 9.66 | 0 | 0.24 | 0 | 0.00 | 0 | 131.28 | 0 | 72.64 | 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 22Q3 (20) | 0.63 | -0.69 | 6.82 | 1.84 | 0.0 | 8.88 | -38.91 | -28.42 | 33.97 | 0.00 | 0 | 0 | 193.54 | 6.15 | 93.12 | 84.51 | 3.02 | 80.73 |
| 22Q2 (19) | 0.64 | 2.15 | 10.13 | 1.84 | 0.0 | 8.88 | -30.30 | 74.77 | 57.23 | 0.00 | 0 | 0 | 182.32 | -3.22 | 75.93 | 82.03 | -4.76 | 42.04 |
| 22Q1 (18) | 0.62 | 2.6 | 12.04 | 1.84 | 8.88 | 8.88 | -120.08 | -102.5 | -150.95 | 0.00 | 0 | 0 | 188.38 | 92.62 | 75.32 | 86.13 | 81.56 | 32.16 |
| 21Q4 (17) | 0.61 | 2.62 | 7.12 | 1.69 | 0.0 | 0.0 | -59.30 | -0.63 | 52.52 | 0.00 | 0 | 0 | 97.80 | -2.41 | -8.97 | 47.44 | 1.45 | -24.35 |
| 21Q3 (16) | 0.59 | 2.39 | 10.9 | 1.69 | 0.0 | 0.0 | -58.93 | 16.82 | -194.5 | 0.00 | 0 | 0 | 100.22 | -3.29 | -12.49 | 46.76 | -19.03 | -32.67 |
| 21Q2 (15) | 0.58 | 3.92 | 8.82 | 1.69 | 0.0 | 0.0 | -70.85 | -48.07 | -450.08 | 0.00 | 0 | 0 | 103.63 | -3.56 | -9.14 | 57.75 | -11.39 | -17.95 |
| 21Q1 (14) | 0.56 | -1.91 | 4.83 | 1.69 | 0.0 | 0.0 | -47.85 | 61.69 | -28.94 | 0.00 | 0 | 0 | 107.45 | 0.01 | -6.3 | 65.17 | 3.92 | -6.16 |
| 20Q4 (13) | 0.57 | 6.25 | 6.05 | 1.69 | 0.0 | 0.0 | -124.89 | -524.14 | -608.39 | 0.00 | 0 | 0 | 107.44 | -6.18 | -7.09 | 62.71 | -9.7 | -10.36 |
| 20Q3 (12) | 0.53 | 0.47 | -2.26 | 1.69 | 0.0 | -10.58 | -20.01 | -55.36 | -202.99 | 0.00 | 0 | 0 | 114.52 | 0.4 | -2.35 | 69.45 | -1.32 | -8.91 |
| 20Q2 (11) | 0.53 | 0.11 | 6.7 | 1.69 | 0.0 | -10.58 | -12.88 | 65.29 | 79.24 | 0.00 | 0 | 0 | 114.06 | -0.53 | -5.23 | 70.38 | 1.34 | 20.6 |
| 20Q1 (10) | 0.53 | -0.77 | 10.6 | 1.69 | 0.0 | -10.58 | -37.11 | -110.49 | 36.05 | 0.00 | 0 | 0 | 114.67 | -0.84 | -8.64 | 69.45 | -0.73 | 9.35 |
| 19Q4 (9) | 0.53 | -2.07 | 13.74 | 1.69 | -10.58 | -11.05 | -17.63 | -190.74 | -188.59 | 0.00 | 0 | 0 | 115.64 | -1.4 | -12.75 | 69.96 | -8.24 | -6.52 |
| 19Q3 (8) | 0.55 | 9.67 | 11.04 | 1.89 | 0.0 | -0.53 | 19.43 | 131.31 | 182.96 | 0.00 | 0 | 0 | 117.28 | -2.56 | -9.23 | 76.24 | 30.64 | 5.16 |
| 19Q2 (7) | 0.50 | 3.78 | 2.62 | 1.89 | 0.0 | -0.53 | -62.05 | -6.93 | -73.86 | 0.00 | 0 | 0 | 120.36 | -4.1 | -9.37 | 58.36 | -8.11 | -26.02 |
| 19Q1 (6) | 0.48 | 2.04 | 2.77 | 1.89 | -0.53 | -0.53 | -58.03 | -391.61 | 2.42 | 0.00 | 0 | 0 | 125.51 | -5.3 | -8.31 | 63.51 | -15.14 | -23.11 |
| 18Q4 (5) | 0.47 | -4.4 | 0 | 1.9 | 0.0 | 0 | 19.90 | 184.97 | 0 | 0.00 | 0 | 0 | 132.54 | 2.58 | 0 | 74.84 | 3.23 | 0 |
| 18Q3 (4) | 0.49 | 1.36 | 0.0 | 1.9 | 0.0 | 0.0 | -23.42 | 34.38 | 0.0 | 0.00 | 0 | 0.0 | 129.21 | -2.71 | 0.0 | 72.50 | -8.1 | 0.0 |
| 18Q2 (3) | 0.48 | 3.93 | 0.0 | 1.9 | 0.0 | 0.0 | -35.69 | 39.99 | 0.0 | 0.00 | 0 | 0.0 | 132.81 | -2.97 | 0.0 | 78.89 | -4.49 | 0.0 |
| 18Q1 (2) | 0.47 | 0 | 0.0 | 1.9 | 0 | 0.0 | -59.47 | 0 | 0.0 | 0.00 | 0 | 0.0 | 136.88 | 0 | 0.0 | 82.60 | 0 | 0.0 |
