- 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) | 0.25 | -11.87 | 0 | 0 | 90.55 | -18.09 | -13.30 | 0 | 0.00 | 0 | 265.65 | 15.3 | 217.50 | 18.59 |
| 2018 (9) | 0.28 | 6.9 | 3.17 | 0 | 110.55 | -8.17 | 9.33 | 144.88 | 0.00 | 0 | 230.40 | -19.77 | 183.40 | -12.18 |
| 2017 (8) | 0.26 | -25.25 | 0 | 0 | 120.39 | -12.69 | 3.81 | 0 | 0.00 | 0 | 287.19 | 67.81 | 208.84 | 65.71 |
| 2016 (7) | 0.35 | -6.91 | 20.56 | -31.72 | 137.89 | -3.11 | -12.65 | 0 | 3.45 | 0.0 | 171.14 | -32.29 | 126.03 | -33.34 |
| 2015 (6) | 0.37 | -3.1 | 30.11 | -28.41 | 142.31 | -1.97 | 4.49 | -31.87 | 3.45 | 20.72 | 252.77 | 2.66 | 189.05 | 0.06 |
| 2014 (5) | 0.39 | -18.47 | 42.06 | -31.83 | 145.17 | 5.56 | 6.59 | -12.6 | 2.86 | 10.87 | 246.23 | 61.87 | 188.94 | 57.62 |
| 2013 (4) | 0.47 | 0 | 61.7 | 0 | 137.52 | 0 | 7.54 | 0 | 2.58 | 0 | 152.12 | 0 | 119.87 | 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 20Q3 (20) | 0.29 | 19.72 | 17.27 | 0.01 | 0 | 0 | -54.40 | -91.95 | -157.58 | 0.92 | 0.0 | 0.0 | 223.22 | -16.9 | -16.23 | 177.10 | -14.09 | -16.6 |
| 20Q2 (19) | 0.24 | 6.63 | -7.35 | 0 | -100.0 | -100.0 | -28.34 | 32.02 | -577.91 | 0.92 | 0.0 | 0.0 | 268.63 | -6.12 | 7.29 | 206.15 | -9.45 | 10.83 |
| 20Q1 (18) | 0.23 | -6.72 | -12.39 | 0.03 | 0 | -90.62 | -41.69 | -17.64 | -216.81 | 0.92 | 0.0 | 0 | 286.13 | 7.71 | 10.0 | 227.67 | 4.68 | 18.23 |
| 19Q4 (17) | 0.25 | -1.52 | -11.87 | 0 | 0 | -100.0 | -35.44 | -67.8 | -98.77 | 0.92 | 0.0 | 0 | 265.65 | -0.31 | 15.3 | 217.50 | 2.42 | 25.4 |
| 19Q3 (16) | 0.25 | -5.42 | -9.01 | 0 | -100.0 | -100.0 | -21.12 | -456.16 | -126.23 | 0.92 | 0.0 | 0 | 266.48 | 6.43 | 11.05 | 212.36 | 14.17 | 12.15 |
| 19Q2 (15) | 0.26 | 0.84 | -2.91 | 0.33 | 3.12 | -90.96 | 5.93 | -83.38 | -80.05 | 0.92 | 0 | 0 | 250.37 | -3.75 | 2.52 | 186.01 | -3.4 | -0.46 |
| 19Q1 (14) | 0.26 | -6.17 | 5.57 | 0.32 | -89.91 | -89.64 | 35.69 | 300.17 | 278.99 | 0.00 | 0 | 0 | 260.13 | 12.9 | -3.67 | 192.56 | 11.02 | -5.47 |
| 18Q4 (13) | 0.28 | 1.68 | 6.9 | 3.17 | -0.31 | 0 | -17.83 | -122.14 | -215.7 | 0.00 | 0 | 0 | 230.40 | -3.99 | -19.77 | 173.45 | -8.4 | -16.95 |
| 18Q3 (12) | 0.27 | 0.92 | -15.55 | 3.18 | -12.88 | 0 | 80.52 | 170.93 | 316.12 | 0.00 | 0 | 0 | 239.97 | -1.74 | 0.91 | 189.35 | 1.33 | 18.0 |
| 18Q2 (11) | 0.27 | 9.64 | -19.5 | 3.65 | 18.12 | 0 | 29.72 | 249.05 | 0 | 0.00 | 0 | 0 | 244.22 | -9.56 | -23.47 | 186.87 | -8.27 | -15.63 |
| 18Q1 (10) | 0.25 | -4.98 | -24.93 | 3.09 | 0 | 0 | -19.94 | -229.4 | 0 | 0.00 | 0 | 0 | 270.04 | -5.97 | -0.61 | 203.71 | -2.46 | 1.37 |
| 17Q4 (9) | 0.26 | -19.68 | -25.25 | 0 | 0 | 0 | 15.41 | -20.36 | 132.97 | 0.00 | 0 | 0 | 287.19 | 20.76 | 67.81 | 208.84 | 30.14 | 65.71 |
| 17Q3 (8) | 0.32 | -3.79 | -3.74 | 0 | 0 | 0 | 19.35 | 0 | 2094.85 | 0.00 | 0 | 0 | 237.81 | -25.48 | 32.61 | 160.47 | -27.55 | 28.95 |
| 17Q2 (7) | 0.34 | 2.24 | -0.3 | 0 | 0 | 0 | 0.00 | 0 | 100.0 | 0.00 | 0 | 0 | 319.13 | 17.46 | 81.1 | 221.48 | 10.22 | 74.88 |
| 17Q1 (6) | 0.33 | -5.39 | 6.42 | 0 | 0 | 0 | 0.00 | 100.0 | 0 | 0.00 | 0 | 0 | 271.70 | 58.76 | 41.79 | 200.95 | 59.45 | 48.53 |
| 16Q4 (5) | 0.35 | 3.44 | -6.91 | 0 | 0 | 0 | -46.74 | -4718.56 | -1607.74 | 0.00 | 0 | 0 | 171.14 | -4.57 | -32.29 | 126.03 | 1.28 | -33.34 |
| 16Q3 (4) | 0.34 | -0.35 | 0.0 | 0 | 0 | 0.0 | -0.97 | 89.55 | 0.0 | 0.00 | 0 | 0.0 | 179.33 | 1.76 | 0.0 | 124.44 | -1.74 | 0.0 |
| 16Q2 (3) | 0.34 | 9.12 | 0.0 | 0 | 0 | 0.0 | -9.28 | 0 | 0.0 | 0.00 | 0 | 0.0 | 176.22 | -8.04 | 0.0 | 126.65 | -6.39 | 0.0 |
| 16Q1 (2) | 0.31 | -17.24 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 | 0.00 | 0 | 0.0 | 191.62 | -24.19 | 0.0 | 135.29 | -28.44 | 0.0 |
| 15Q4 (1) | 0.37 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.10 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 252.77 | 0.0 | 0.0 | 189.05 | 0.0 | 0.0 |
