- 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) | 1.00 | 0.97 | 0.61 | 60.53 | 0.62 | -20.51 | -0.29 | 0 | 0.00 | 0 | 86.30 | 21.74 | 43.49 | 128.17 |
| 2020 (9) | 0.99 | 3.9 | 0.38 | -33.33 | 0.78 | -31.58 | -30.38 | 0 | 0.00 | 0 | 70.89 | 39.6 | 19.06 | 22.81 |
| 2019 (8) | 0.95 | 43.84 | 0.57 | 26.67 | 1.14 | -38.38 | -29.49 | 0 | 0.00 | 0 | 50.78 | -44.35 | 15.52 | -37.62 |
| 2018 (7) | 0.66 | -24.24 | 0.45 | -90.24 | 1.85 | -18.5 | 9.45 | 0 | 0.00 | 0 | 91.25 | -11.59 | 24.88 | -57.4 |
| 2017 (6) | 0.87 | 13.88 | 4.61 | -4.55 | 2.27 | 31.98 | -4.25 | 0 | 0.00 | 0 | 103.21 | 165.59 | 58.40 | 318.34 |
| 2016 (5) | 0.76 | 31.04 | 4.83 | 66.55 | 1.72 | 37.6 | -8.15 | 0 | 0.00 | 0 | 38.86 | 45.38 | 13.96 | -1.13 |
| 2015 (4) | 0.58 | 13.17 | 2.9 | -15.7 | 1.25 | -37.5 | -16.59 | 0 | 0.00 | 0 | 26.73 | -18.18 | 14.12 | -3.68 |
| 2014 (3) | 0.52 | 45.08 | 3.44 | 31.3 | 2.0 | -48.59 | -34.47 | 0 | 0.00 | 0 | 32.67 | -70.6 | 14.66 | -72.98 |
| 2013 (2) | 0.36 | 6.69 | 2.62 | 0.77 | 3.89 | -40.61 | -76.85 | 0 | 0.00 | 0 | 111.13 | -38.06 | 54.26 | -53.97 |
| 2012 (1) | 0.33 | 0 | 2.6 | 0 | 6.55 | 0 | -85.92 | 0 | 0.00 | 0 | 179.41 | 0 | 117.87 | 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) | 1.11 | 12.21 | 12.11 | 0.54 | -23.94 | 17.39 | -16.25 | -1325.44 | 13.15 | 12.00 | 0.0 | 71.43 | 82.06 | -24.33 | 10.37 | 40.79 | -10.13 | 22.09 |
| 22Q1 (19) | 0.99 | -0.21 | 3.01 | 0.71 | 7.58 | 91.89 | -1.14 | 54.03 | -109.79 | 12.00 | 0.0 | 71.43 | 108.44 | 25.65 | 45.19 | 45.39 | 4.37 | 62.8 |
| 21Q4 (18) | 1.00 | 0.8 | 0.97 | 0.66 | 73.68 | 43.48 | -2.48 | -146.62 | 86.97 | 12.00 | 0.0 | 0 | 86.30 | 17.78 | 21.74 | 43.49 | 47.77 | 128.17 |
| 21Q3 (17) | 0.99 | -0.67 | 3.73 | 0.38 | -17.39 | -15.56 | 5.32 | 128.43 | 107.68 | 12.00 | 71.43 | 0 | 73.27 | -1.45 | -7.36 | 29.43 | -11.91 | 3.99 |
| 21Q2 (16) | 0.99 | 3.1 | 14.3 | 0.46 | 24.32 | 0 | -18.71 | -260.74 | 47.44 | 7.00 | 0.0 | 0 | 74.35 | -0.46 | -3.97 | 33.41 | 19.84 | -12.9 |
| 21Q1 (15) | 0.96 | -2.18 | -3.28 | 0.37 | -19.57 | 0.0 | 11.64 | 161.17 | 173.07 | 7.00 | 0 | 0 | 74.69 | 5.36 | 26.83 | 27.88 | 46.27 | 52.52 |
| 20Q4 (14) | 0.99 | 3.55 | 3.9 | 0.46 | 2.22 | 0 | -19.03 | 72.52 | 55.18 | 0.00 | 0 | 0 | 70.89 | -10.37 | 39.6 | 19.06 | -32.65 | 22.81 |
| 20Q3 (13) | 0.95 | 9.45 | 12.22 | 0.45 | 0 | 0.0 | -69.25 | -94.52 | -210.82 | 0.00 | 0 | 0 | 79.09 | 2.16 | 27.48 | 28.30 | -26.23 | 55.07 |
| 20Q2 (12) | 0.87 | -12.76 | 10.34 | 0 | -100.0 | -100.0 | -35.60 | -123.48 | -49.89 | 0.00 | 0 | 0 | 77.42 | 31.47 | 12.17 | 38.36 | 109.85 | 44.65 |
| 20Q1 (11) | 1.00 | 5.08 | 33.68 | 0.37 | 0 | -17.78 | -15.93 | 62.48 | 50.83 | 0.00 | 0 | 0 | 58.89 | 15.97 | -21.65 | 18.28 | 17.78 | 6.96 |
| 19Q4 (10) | 0.95 | 11.85 | 43.84 | 0 | -100.0 | -100.0 | -42.46 | -90.57 | 63.43 | 0.00 | 0 | 0 | 50.78 | -18.15 | -44.35 | 15.52 | -14.96 | -37.62 |
| 19Q3 (9) | 0.85 | 7.61 | 40.75 | 0.45 | 0.0 | 0.0 | -22.28 | 6.19 | 76.51 | 0.00 | 0 | 0 | 62.04 | -10.11 | -41.64 | 18.25 | -31.18 | -65.56 |
| 19Q2 (8) | 0.79 | 5.7 | 41.6 | 0.45 | 0.0 | -33.82 | -23.75 | 26.7 | -127.1 | 0.00 | 0 | 0 | 69.02 | -8.17 | -37.41 | 26.52 | 55.18 | -53.19 |
| 19Q1 (7) | 0.75 | 13.07 | -17.86 | 0.45 | 0.0 | -90.13 | -32.40 | 72.1 | -557.2 | 0.00 | 0 | 0 | 75.16 | -17.63 | -22.39 | 17.09 | -31.31 | -66.76 |
| 18Q4 (6) | 0.66 | 9.44 | -24.24 | 0.45 | 0.0 | -90.24 | -116.12 | -22.44 | -4184.87 | 0.00 | 0 | 0 | 91.25 | -14.17 | -11.59 | 24.88 | -53.05 | -57.4 |
| 18Q3 (5) | 0.60 | 8.26 | -27.1 | 0.45 | -33.82 | 0 | -94.84 | -208.22 | -66.97 | 0.00 | 0 | 0 | 106.31 | -3.59 | -7.77 | 52.99 | -6.46 | -31.45 |
| 18Q2 (4) | 0.56 | -38.69 | 0.0 | 0.68 | -85.09 | 0.0 | 87.64 | 1877.69 | 0.0 | 0.00 | 0 | 0.0 | 110.27 | 13.87 | 0.0 | 56.65 | 10.19 | 0.0 |
| 18Q1 (3) | 0.91 | 4.28 | 0.0 | 4.56 | -1.08 | 0.0 | -4.93 | -81.92 | 0.0 | 0.00 | 0 | 0.0 | 96.84 | -6.17 | 0.0 | 51.41 | -11.97 | 0.0 |
| 17Q4 (2) | 0.87 | 5.32 | 0.0 | 4.61 | 0 | 0.0 | -2.71 | 95.23 | 0.0 | 0.00 | 0 | 0.0 | 103.21 | -10.45 | 0.0 | 58.40 | -24.45 | 0.0 |
| 17Q3 (1) | 0.83 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -56.80 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 115.26 | 0.0 | 0.0 | 77.30 | 0.0 | 0.0 |
