- 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) | 0.69 | 12.48 | 56.29 | 73.84 | 157.53 | 24.79 | 5.81 | -0.51 | 0.83 | -13.76 | 103.50 | -6.27 | 71.76 | -10.74 |
| 2020 (9) | 0.61 | -14.07 | 32.38 | -37.81 | 126.24 | -7.97 | 5.84 | 182.13 | 0.96 | -76.82 | 110.42 | 20.14 | 80.39 | 23.49 |
| 2019 (8) | 0.71 | -2.01 | 52.07 | -10.22 | 137.17 | 5.05 | 2.07 | 0 | 4.16 | -98.01 | 91.91 | -5.68 | 65.10 | -3.31 |
| 2018 (7) | 0.73 | 10.75 | 58.0 | 44.78 | 130.58 | 12.12 | -0.21 | 0 | 209.56 | 0.0 | 97.45 | -21.8 | 67.33 | -21.8 |
| 2017 (6) | 0.66 | 12.93 | 40.06 | 64.25 | 116.46 | -1.24 | 1.03 | -49.26 | 209.56 | 1558.35 | 124.61 | 7.98 | 86.10 | -0.81 |
| 2016 (5) | 0.58 | 1.26 | 24.39 | -13.91 | 117.92 | 5.76 | 2.03 | 0 | 12.64 | 238.08 | 115.40 | 2.95 | 86.80 | 1.4 |
| 2015 (4) | 0.57 | 1.9 | 28.33 | 1.65 | 111.5 | 3.67 | -0.66 | 0 | 3.74 | 0.0 | 112.09 | -3.96 | 85.60 | -5.2 |
| 2014 (3) | 0.56 | -3.49 | 27.87 | -15.93 | 107.55 | 6.05 | 5.11 | 0 | 3.74 | 0 | 116.71 | -4.81 | 90.30 | -8.86 |
| 2013 (2) | 0.58 | 0 | 33.15 | 0 | 101.41 | 0 | -1.46 | 0 | 0.00 | 0 | 122.61 | 0 | 99.08 | 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 22Q2 (20) | 0.70 | -1.52 | 2.36 | 74.23 | -0.26 | 75.57 | 3.90 | -19.59 | -40.37 | 16.30 | 36.72 | 282.91 | 116.48 | 3.63 | 5.73 | 82.38 | 0.24 | 9.23 |
| 22Q1 (19) | 0.71 | 3.25 | 7.76 | 74.42 | 32.21 | 86.84 | 4.85 | -20.62 | 141.29 | 11.92 | 345.14 | 0 | 112.40 | 8.6 | 17.81 | 82.18 | 14.52 | 22.47 |
| 21Q4 (18) | 0.69 | 2.14 | 12.48 | 56.29 | 44.3 | 73.84 | 6.11 | -28.95 | 471.03 | 2.68 | 221.79 | -84.44 | 103.50 | -0.43 | -6.27 | 71.76 | 7.33 | -10.74 |
| 21Q3 (17) | 0.67 | -1.44 | 8.48 | 39.01 | -7.73 | -7.45 | 8.60 | 31.5 | 249.59 | 0.83 | -80.45 | -95.17 | 103.95 | -5.65 | -5.95 | 66.86 | -11.35 | -19.66 |
| 21Q2 (16) | 0.68 | 3.68 | 15.76 | 42.28 | 6.15 | 25.91 | 6.54 | 225.37 | 45.33 | 4.26 | 0 | -29.51 | 110.17 | 15.47 | -1.38 | 75.42 | 12.4 | 2.11 |
| 21Q1 (15) | 0.66 | 7.76 | -1.51 | 39.83 | 23.01 | -17.0 | 2.01 | 87.85 | -84.71 | 0.00 | -100.0 | -100.0 | 95.41 | -13.59 | -4.4 | 67.10 | -16.53 | -6.49 |
| 20Q4 (14) | 0.61 | -1.48 | -14.07 | 32.38 | -23.18 | -37.81 | 1.07 | -56.5 | -55.97 | 17.22 | 0.0 | 62.82 | 110.42 | -0.1 | 20.14 | 80.39 | -3.4 | 23.49 |
| 20Q3 (13) | 0.62 | 5.17 | -13.94 | 42.15 | 25.52 | -25.0 | 2.46 | -45.33 | -34.57 | 17.22 | 185.11 | -10.67 | 110.53 | -1.06 | -2.32 | 83.22 | 12.67 | 2.96 |
| 20Q2 (12) | 0.59 | -11.79 | -17.38 | 33.58 | -30.03 | -41.94 | 4.50 | -65.78 | 214.69 | 6.04 | 413.27 | -96.25 | 111.71 | 11.93 | 10.6 | 73.86 | 2.93 | 4.29 |
| 20Q1 (11) | 0.67 | -5.98 | -6.52 | 47.99 | -7.84 | -17.51 | 13.15 | 441.15 | 1564.56 | 1.18 | -88.87 | -97.63 | 99.80 | 8.58 | 1.06 | 71.76 | 10.23 | 5.72 |
| 19Q4 (10) | 0.71 | -1.33 | -2.01 | 52.07 | -7.35 | -10.22 | 2.43 | -35.37 | 46.39 | 10.57 | -45.14 | -78.68 | 91.91 | -18.77 | -5.68 | 65.10 | -19.46 | -3.31 |
| 19Q3 (9) | 0.72 | 0.97 | 0.11 | 56.2 | -2.84 | 0.25 | 3.76 | 162.94 | 248.15 | 19.27 | -88.04 | -97.92 | 113.15 | 12.03 | 12.95 | 80.83 | 14.13 | 19.64 |
| 19Q2 (8) | 0.71 | -0.2 | -0.31 | 57.84 | -0.58 | 0.19 | 1.43 | 81.01 | 150.71 | 161.08 | 224.76 | 0 | 101.00 | 2.28 | -3.26 | 70.82 | 4.33 | 3.66 |
| 19Q1 (7) | 0.71 | -1.45 | 4.14 | 58.18 | 0.31 | 15.16 | 0.79 | -52.41 | 153.38 | 49.60 | 0.0 | 0 | 98.75 | 1.33 | -14.09 | 67.88 | 0.82 | -9.35 |
| 18Q4 (6) | 0.73 | 0.81 | 10.75 | 58.0 | 3.46 | 44.78 | 1.66 | 53.7 | 672.41 | 49.60 | -94.64 | 0 | 97.45 | -2.73 | -21.8 | 67.33 | -0.34 | -21.8 |
| 18Q3 (5) | 0.72 | 0.54 | 10.57 | 56.06 | -2.89 | 0 | 1.08 | 138.3 | -32.5 | 926.00 | 0 | 0 | 100.18 | -4.04 | -16.43 | 67.56 | -1.11 | -20.48 |
| 18Q2 (4) | 0.72 | 4.25 | 0.0 | 57.73 | 14.27 | 0.0 | -2.82 | -90.54 | 0.0 | 0.00 | 0 | 0.0 | 104.40 | -9.17 | 0.0 | 68.32 | -8.76 | 0.0 |
| 18Q1 (3) | 0.69 | 4.81 | 0.0 | 50.52 | 26.11 | 0.0 | -1.48 | -410.34 | 0.0 | 0.00 | 0 | 0.0 | 114.94 | -7.76 | 0.0 | 74.88 | -13.03 | 0.0 |
| 17Q4 (2) | 0.66 | 0.65 | 0.0 | 40.06 | 0 | 0.0 | -0.29 | -118.12 | 0.0 | 0.00 | 0 | 0.0 | 124.61 | 3.95 | 0.0 | 86.10 | 1.34 | 0.0 |
| 17Q3 (1) | 0.65 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.60 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 119.87 | 0.0 | 0.0 | 84.96 | 0.0 | 0.0 |
