- 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) | 0.71 | 102.59 | 4.43 | 269.17 | 40.54 | 6.15 | 17.32 | -97.74 | 1.97 | 0 | 143.22 | -13.6 | 132.04 | -13.54 |
| 2018 (9) | 0.35 | -11.23 | 1.2 | 990.91 | 38.19 | 40.66 | 765.90 | -30.77 | 0.00 | 0 | 165.77 | -3.95 | 152.72 | -2.22 |
| 2017 (8) | 0.40 | 5.32 | 0.11 | 0 | 27.15 | 14.9 | 1106.39 | -13.25 | 0.00 | 0 | 172.59 | -4.33 | 156.18 | 0.04 |
| 2016 (7) | 0.38 | -42.94 | 0 | 0 | 23.63 | 47.6 | 1275.38 | 3436.83 | 0.00 | 0 | 180.41 | 21.71 | 156.11 | 21.03 |
| 2015 (6) | 0.66 | -4.09 | 0.07 | -93.64 | 16.01 | -10.71 | 36.06 | -13.36 | 0.00 | 0 | 148.23 | 4.86 | 128.98 | 0.16 |
| 2014 (5) | 0.69 | 9.83 | 1.1 | 0 | 17.93 | 168.41 | 41.62 | -96.44 | 0.00 | 0 | 141.36 | 4.24 | 128.78 | 30.93 |
| 2013 (4) | 0.63 | 0 | 0 | 0 | 6.68 | 0 | 1169.16 | 0 | 0.00 | 0 | 135.61 | 0 | 98.36 | 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 20Q2 (20) | 0.87 | 22.86 | 14.85 | 6.93 | 13.24 | -21.69 | -3.27 | 69.35 | -129.3 | 3.95 | 0.0 | -81.4 | 90.64 | -24.55 | -10.21 | 83.31 | -25.45 | -5.23 |
| 20Q1 (19) | 0.71 | -0.56 | -0.03 | 6.12 | 38.15 | -37.23 | -10.67 | -129.16 | -371.5 | 3.95 | 0.0 | -92.98 | 120.13 | -16.12 | -19.06 | 111.75 | -15.37 | -14.88 |
| 19Q4 (18) | 0.71 | -3.34 | 64.05 | 4.43 | -53.76 | 786.0 | 36.59 | 129.55 | 109.65 | 3.95 | -70.67 | 0 | 143.22 | 29.35 | -14.32 | 132.04 | 38.74 | -13.2 |
| 19Q3 (17) | 0.74 | -2.75 | 130.71 | 9.58 | 8.25 | 19060.0 | 15.94 | 42.83 | -98.46 | 13.46 | -36.61 | 0 | 110.72 | 9.68 | -43.96 | 95.17 | 8.26 | -46.6 |
| 19Q2 (16) | 0.76 | 6.94 | 120.13 | 8.85 | -9.23 | 2112.5 | 11.16 | 183.97 | -98.72 | 21.23 | -62.25 | 0 | 100.95 | -31.98 | -44.76 | 87.91 | -33.04 | -47.4 |
| 19Q1 (15) | 0.71 | 63.17 | 145.41 | 9.75 | 1850.0 | 3511.11 | 3.93 | 101.04 | -88.18 | 56.25 | 0 | 0 | 148.42 | -11.21 | -30.56 | 131.29 | -13.69 | -33.07 |
| 18Q4 (14) | 0.43 | 35.94 | 9.62 | 0.5 | 900.0 | 354.55 | -379.17 | -136.7 | -117.48 | 0.00 | 0 | 0 | 167.16 | -15.39 | -3.15 | 152.12 | -14.64 | -2.6 |
| 18Q3 (13) | 0.32 | -7.21 | 0 | 0.05 | -87.5 | 0 | 1033.30 | 18.74 | 0 | 0.00 | 0 | 0 | 197.57 | 8.11 | 0 | 178.21 | 6.64 | 0 |
| 18Q2 (12) | 0.34 | 19.22 | 0 | 0.4 | 48.15 | 0 | 870.23 | 2517.23 | 0 | 0.00 | 0 | 0 | 182.75 | -14.49 | 0 | 167.12 | -14.81 | 0 |
| 18Q1 (11) | 0.29 | -27.11 | 0 | 0.27 | 145.45 | 0 | 33.25 | -98.47 | 0 | 0.00 | 0 | 0 | 213.73 | 23.84 | 0 | 196.17 | 25.61 | 0 |
| 17Q4 (10) | 0.40 | 0 | 0 | 0.11 | 0 | 0 | 2168.83 | 0 | 0 | 0.00 | 0 | 0 | 172.59 | 0 | 0 | 156.18 | 0 | 0 |
