- 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 | ||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
2020 (10) | 0.77 | 41.4 | 16.77 | 58.51 | 10.77 | -42.56 | -8.77 | 0 | 0.53 | 0.0 | 114.49 | -54.04 | 22.21 | -75.52 |
2019 (9) | 0.54 | 9.02 | 10.58 | 23.17 | 18.75 | 1.35 | 6.12 | -61.09 | 0.53 | -20.05 | 249.12 | 19.57 | 90.73 | -9.91 |
2018 (8) | 0.50 | -17.58 | 8.59 | -26.08 | 18.5 | 42.75 | 15.73 | 1.29 | 0.66 | -31.13 | 208.34 | 77.7 | 100.71 | -10.57 |
2017 (7) | 0.60 | 23.02 | 11.62 | 197.19 | 12.96 | 25.7 | 15.53 | -43.77 | 0.96 | -24.15 | 117.24 | -77.96 | 112.61 | -78.4 |
2016 (6) | 0.49 | 144.51 | 3.91 | 325.0 | 10.31 | 33.72 | 27.62 | 7.6 | 1.27 | 318.31 | 531.89 | 11.71 | 521.25 | 11.56 |
2015 (5) | 0.20 | -17.39 | 0.92 | -25.81 | 7.71 | 36.94 | 25.67 | 101.49 | 0.30 | -56.19 | 476.13 | 8.3 | 467.24 | 14.31 |
2014 (4) | 0.24 | -60.41 | 1.24 | -26.63 | 5.63 | 16.56 | 12.74 | 2.41 | 0.69 | 1649.21 | 439.66 | 124.29 | 408.75 | 112.47 |
2013 (3) | 0.61 | -13.58 | 1.69 | -10.58 | 4.83 | 24.81 | 12.44 | 127.84 | 0.04 | -87.17 | 196.02 | 126.95 | 192.38 | 133.73 |
2012 (2) | 0.71 | 0 | 1.89 | 0 | 3.87 | 0 | 5.46 | 0 | 0.31 | 0 | 86.37 | 0 | 82.31 | 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 | |||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
21Q3 (20) | 0.99 | 7.66 | 43.71 | 16.44 | -2.14 | 6.27 | -6.12 | 39.59 | 61.8 | 1.96 | 0.0 | 0.0 | 85.48 | -11.14 | -42.69 | 16.17 | 0.62 | -45.5 |
21Q2 (19) | 0.92 | 13.16 | 51.12 | 16.8 | -0.77 | 11.26 | -10.13 | -93.69 | -71.99 | 1.96 | 0.0 | 0.0 | 96.20 | -7.1 | -40.92 | 16.07 | -2.25 | -64.13 |
21Q1 (18) | 0.81 | 6.36 | 43.47 | 16.93 | 0.95 | 62.48 | -5.23 | 46.9 | -52.48 | 1.96 | 0.0 | 0.0 | 103.55 | -9.56 | -55.6 | 16.44 | -25.98 | -75.8 |
20Q4 (17) | 0.77 | 10.91 | 41.4 | 16.77 | 8.4 | 58.51 | -9.85 | 38.51 | -262.54 | 1.96 | 0.0 | 0.0 | 114.49 | -23.24 | -54.04 | 22.21 | -25.14 | -75.52 |
20Q3 (16) | 0.69 | 13.22 | 28.66 | 15.47 | 2.45 | 10.19 | -16.02 | -171.99 | -405.14 | 1.96 | 0.0 | -15.41 | 149.16 | -8.39 | -19.96 | 29.67 | -33.77 | -62.02 |
20Q2 (15) | 0.61 | 7.43 | 8.45 | 15.1 | 44.91 | 78.49 | -5.89 | -71.72 | -208.27 | 1.96 | 0.0 | -28.44 | 162.82 | -30.19 | -37.31 | 44.80 | -34.04 | -63.05 |
20Q1 (14) | 0.57 | 4.82 | 27.66 | 10.42 | -1.51 | 22.88 | -3.43 | -156.6 | -136.3 | 1.96 | 0.0 | -26.61 | 233.23 | -6.38 | -11.35 | 67.92 | -25.14 | 26.79 |
19Q4 (13) | 0.54 | 0.91 | 9.02 | 10.58 | -24.64 | 23.17 | 6.06 | 15.43 | -43.78 | 1.96 | -15.41 | -38.22 | 249.12 | 33.68 | 19.57 | 90.73 | 16.13 | -9.91 |
19Q3 (12) | 0.54 | -4.57 | 17.59 | 14.04 | 65.96 | 88.46 | 5.25 | -3.49 | -69.81 | 2.32 | -15.4 | 40.76 | 186.36 | -28.25 | -24.1 | 78.13 | -35.56 | -48.25 |
19Q2 (11) | 0.56 | 26.47 | -4.56 | 8.46 | -0.24 | -15.06 | 5.44 | -42.43 | -79.72 | 2.74 | 2.56 | 30.76 | 259.72 | -1.28 | 73.29 | 121.25 | 126.34 | 36.13 |
19Q1 (10) | 0.44 | -10.49 | 5.08 | 8.48 | -1.28 | -21.63 | 9.45 | -12.34 | -37.66 | 2.67 | -15.83 | -14.5 | 263.08 | 26.27 | 21.12 | 53.57 | -46.81 | -61.71 |
18Q4 (9) | 0.50 | 8.85 | 0 | 8.59 | 15.3 | 0 | 10.78 | -38.01 | 0 | 3.17 | 92.74 | 0 | 208.34 | -15.14 | 0 | 100.71 | -33.3 | 0 |
18Q3 (8) | 0.46 | -22.55 | 0 | 7.45 | -25.2 | 0 | 17.39 | -35.16 | 0 | 1.65 | -21.41 | 0 | 245.52 | 63.81 | 0 | 150.98 | 69.51 | 0 |
18Q2 (7) | 0.59 | 39.25 | 0 | 9.96 | -7.95 | 0 | 26.82 | 76.91 | 0 | 2.09 | -32.94 | 0 | 149.88 | -31.0 | 0 | 89.07 | -36.34 | 0 |
18Q1 (6) | 0.42 | 0 | 0 | 10.82 | 0 | 0 | 15.16 | 0 | 0 | 3.12 | 0 | 0 | 217.21 | 0 | 0 | 139.91 | 0 | 0 |