- 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) | 0.63 | 21.4 | 0.43 | 72.0 | 2.95 | -1.99 | -188.02 | 0 | 0.00 | 0 | 178.08 | -13.3 | 133.09 | -13.75 |
| 2020 (9) | 0.52 | 123.55 | 0.25 | 0 | 3.01 | 7.12 | -272.55 | 0 | 0.00 | 0 | 205.40 | -28.83 | 154.30 | -23.2 |
| 2019 (8) | 0.23 | 37.16 | 0 | 0 | 2.81 | 19.57 | -51003.00 | 0 | 0.00 | 0 | 288.61 | -44.3 | 200.91 | -44.44 |
| 2018 (7) | 0.17 | -58.34 | 0 | 0 | 2.35 | -14.86 | -106.53 | 0 | 0.00 | 0 | 518.18 | 110.65 | 361.64 | 108.9 |
| 2017 (6) | 0.41 | 27.58 | 1.15 | 0 | 2.76 | -28.31 | -3723.94 | 0 | 0.00 | 0 | 245.99 | -27.07 | 173.12 | -40.35 |
| 2016 (5) | 0.32 | 7.8 | 0 | 0 | 3.85 | -42.28 | -1487.20 | 0 | 0.00 | 0 | 337.31 | -6.79 | 290.22 | -15.28 |
| 2015 (4) | 0.29 | 7.04 | 0.53 | -17.19 | 6.67 | -13.38 | -18314.00 | 0 | 0.00 | 0 | 361.88 | -8.5 | 342.57 | -10.21 |
| 2014 (3) | 0.28 | 3.03 | 0.64 | -24.71 | 7.7 | 7.09 | 13506.00 | 0 | 0.00 | 0 | 395.49 | 0.65 | 381.53 | 0.15 |
| 2013 (2) | 0.27 | -7.54 | 0.85 | 14.86 | 7.19 | -17.55 | -1276.28 | 0 | 0.00 | 0 | 392.92 | 10.18 | 380.96 | 10.92 |
| 2012 (1) | 0.29 | 0 | 0.74 | 0 | 8.72 | 0 | 880.58 | 0 | 0.00 | 0 | 356.61 | 0 | 343.45 | 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) | 0.92 | 38.4 | 85.66 | 0.43 | -15.69 | 13.16 | -10.01 | -34.72 | 86.47 | 0.00 | 0 | 0 | 119.27 | -23.33 | -46.0 | 93.02 | -18.9 | -40.45 |
| 22Q1 (19) | 0.67 | 5.9 | 37.16 | 0.51 | 18.6 | 30.77 | -7.43 | 97.58 | 92.49 | 0.00 | 0 | 0 | 155.57 | -12.64 | -30.37 | 114.70 | -13.82 | -35.47 |
| 21Q4 (18) | 0.63 | 14.82 | 21.4 | 0.43 | -2.27 | 72.0 | -307.49 | -308.24 | -567.73 | 0.00 | 0 | 0 | 178.08 | -13.57 | -13.3 | 133.09 | -12.94 | -13.75 |
| 21Q3 (17) | 0.55 | 10.33 | 2.95 | 0.44 | 15.79 | 76.0 | 147.66 | 299.51 | 131.63 | 0.00 | 0 | 0 | 206.05 | -6.71 | 0.14 | 152.88 | -2.13 | 8.1 |
| 21Q2 (16) | 0.50 | 2.24 | 55.77 | 0.38 | -2.56 | 280.0 | -74.01 | 25.2 | 54.5 | 0.00 | 0 | 0 | 220.88 | -1.14 | -4.72 | 156.21 | -12.11 | -6.23 |
| 21Q1 (15) | 0.49 | -6.27 | 85.88 | 0.39 | 56.0 | 0 | -98.95 | -114.88 | 93.69 | 0.00 | 0 | 0 | 223.43 | 8.78 | -18.32 | 177.74 | 15.19 | 1.08 |
| 20Q4 (14) | 0.52 | -2.63 | 118.37 | 0.25 | 0.0 | 0 | -46.05 | 90.14 | 0 | 0.00 | 0 | 0 | 205.40 | -0.17 | -28.83 | 154.30 | 9.1 | -23.2 |
| 20Q3 (13) | 0.53 | 66.94 | 124.27 | 0.25 | 150.0 | 0 | -466.87 | -187.02 | 0 | 0.00 | 0 | 0 | 205.76 | -11.24 | -31.72 | 141.43 | -15.1 | -28.2 |
| 20Q2 (12) | 0.32 | 22.01 | 46.1 | 0.1 | 0 | 0 | -162.66 | 89.63 | -113.76 | 0.00 | 0 | 0 | 231.81 | -15.25 | -34.39 | 166.58 | -5.27 | -22.6 |
| 20Q1 (11) | 0.26 | 10.11 | 24.02 | 0 | 0 | 0 | -1568.00 | 0 | 0 | 0.00 | 0 | 0 | 273.53 | -5.23 | -31.02 | 175.84 | -12.48 | -26.99 |
| 19Q4 (10) | 0.24 | 0.0 | 40.41 | 0 | 0 | 0 | 0.00 | 0 | 100.0 | 0.00 | 0 | 0 | 288.61 | -4.23 | -44.3 | 200.91 | 2.0 | -44.44 |
| 19Q3 (9) | 0.24 | 8.75 | -23.82 | 0 | 0 | -100.0 | 0.00 | -100.0 | 100.0 | 0.00 | 0 | 0 | 301.36 | -14.71 | -7.33 | 196.98 | -8.48 | 42.52 |
| 19Q2 (8) | 0.22 | 3.56 | -33.21 | 0 | 0 | -100.0 | 1182.00 | 0 | 2529.0 | 0.00 | 0 | 0 | 353.33 | -10.9 | 12.43 | 215.22 | -10.63 | 22.28 |
| 19Q1 (7) | 0.21 | 24.67 | -42.67 | 0 | 0 | -100.0 | 0.00 | 100.0 | 100.0 | 0.00 | 0 | 0 | 396.56 | -23.47 | 50.54 | 240.83 | -33.41 | 48.15 |
| 18Q4 (6) | 0.17 | -45.75 | 0 | 0 | -100.0 | 0 | -195.51 | -183.02 | 0 | 0.00 | 0 | 0 | 518.18 | 59.34 | 0 | 361.64 | 161.66 | 0 |
| 18Q3 (5) | 0.31 | -4.65 | 0 | 0.5 | -25.37 | 0 | -69.08 | -253.65 | 0 | 0.00 | 0 | 0 | 325.21 | 3.48 | 0 | 138.21 | -21.48 | 0 |
| 18Q2 (4) | 0.33 | -11.1 | 0.0 | 0.67 | -29.47 | 0.0 | 44.96 | 248.24 | 0.0 | 0.00 | 0 | 0.0 | 314.26 | 19.3 | 0.0 | 176.01 | 8.27 | 0.0 |
| 18Q1 (3) | 0.37 | 0 | 0.0 | 0.95 | 0 | 0.0 | -30.33 | 0 | 0.0 | 0.00 | 0 | 0.0 | 263.42 | 0 | 0.0 | 162.56 | 0 | 0.0 |
