- 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) | 0.33 | 0.64 | 3.36 | 3.07 | 7.06 | 23.64 | 21.66 | 30.8 | 0.00 | 0 | 122.90 | 5.17 | 74.33 | 9.21 |
| 2020 (9) | 0.33 | -8.67 | 3.26 | -12.13 | 5.71 | -7.0 | 16.56 | 10.7 | 0.00 | 0 | 116.86 | 0.94 | 68.06 | 3.36 |
| 2019 (8) | 0.36 | 35.03 | 3.71 | 68.64 | 6.14 | -5.39 | 14.96 | -54.21 | 0.00 | 0 | 115.77 | -41.93 | 65.85 | -42.85 |
| 2018 (7) | 0.27 | -5.98 | 2.2 | 4.76 | 6.49 | -5.39 | 32.67 | -17.1 | 0.00 | 0 | 199.35 | -7.72 | 115.22 | -19.05 |
| 2017 (6) | 0.28 | -6.41 | 2.1 | -12.5 | 6.86 | 4.57 | 39.41 | 99.95 | 0.00 | 0 | 216.03 | 8.37 | 142.33 | 16.2 |
| 2016 (5) | 0.30 | -8.3 | 2.4 | -13.36 | 6.56 | -6.42 | 19.71 | 17.11 | 0.00 | 0 | 199.35 | 4.02 | 122.49 | 17.54 |
| 2015 (4) | 0.33 | -13.69 | 2.77 | -27.11 | 7.01 | -33.11 | 16.83 | 30.26 | 0.00 | 0 | 191.65 | 11.96 | 104.21 | 0.5 |
| 2014 (3) | 0.38 | -4.88 | 3.8 | -8.87 | 10.48 | -4.73 | 12.92 | 49.88 | 0.00 | 0 | 171.18 | -0.75 | 103.69 | 25.24 |
| 2013 (2) | 0.40 | -2.98 | 4.17 | -11.09 | 11.0 | -23.61 | 8.62 | -23.92 | 0.00 | 0 | 172.48 | 1.33 | 82.79 | 4.6 |
| 2012 (1) | 0.42 | 0 | 4.69 | 0 | 14.4 | 0 | 11.33 | 0 | 0.00 | 0 | 170.21 | 0 | 79.15 | 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 22Q1 (20) | 0.30 | -8.67 | -10.22 | 3.06 | -8.93 | -14.04 | 9.17 | -53.62 | -51.71 | 0.00 | 0 | 0 | 126.15 | 2.64 | 6.45 | 71.21 | -4.2 | -4.09 |
| 21Q4 (19) | 0.33 | 1.16 | 0.64 | 3.36 | -2.89 | 3.07 | 19.77 | -3.89 | -30.85 | 0.00 | 0 | 0 | 122.90 | 2.97 | 5.17 | 74.33 | -2.06 | 9.21 |
| 21Q3 (18) | 0.33 | -4.92 | -4.45 | 3.46 | 9.49 | 1.76 | 20.57 | -25.44 | -29.6 | 0.00 | 0 | 0 | 119.35 | 5.22 | 3.91 | 75.89 | 7.33 | 12.21 |
| 21Q2 (17) | 0.35 | 2.22 | -5.35 | 3.16 | -11.24 | -9.71 | 27.59 | 45.29 | 1004.59 | 0.00 | 0 | 0 | 113.43 | -4.29 | 4.56 | 70.71 | -4.77 | 12.94 |
| 21Q1 (16) | 0.34 | 2.36 | -1.97 | 3.56 | 9.2 | -1.11 | 18.99 | -33.58 | 42.89 | 0.00 | 0 | 0 | 118.51 | 1.41 | -1.13 | 74.25 | 9.09 | 10.52 |
| 20Q4 (15) | 0.33 | -3.96 | -8.67 | 3.26 | -4.12 | -12.13 | 28.59 | -2.16 | 79.25 | 0.00 | 0 | 0 | 116.86 | 1.74 | 0.94 | 68.06 | 0.64 | 3.36 |
| 20Q3 (14) | 0.34 | -5.81 | -1.86 | 3.4 | -2.86 | -2.3 | 29.22 | 1058.03 | 122.71 | 0.00 | 0 | 0 | 114.86 | 5.88 | 1.41 | 67.63 | 8.02 | 18.94 |
| 20Q2 (13) | 0.36 | 5.86 | -1.38 | 3.5 | -2.78 | 1.16 | -3.05 | -122.95 | -119.28 | 0.00 | 0 | 0 | 108.48 | -9.49 | -23.15 | 62.61 | -6.8 | -34.49 |
| 20Q1 (12) | 0.34 | -4.62 | 30.15 | 3.6 | -2.96 | 80.0 | 13.29 | -16.68 | -13.31 | 0.00 | 0 | 0 | 119.86 | 3.53 | -43.45 | 67.18 | 2.02 | -46.82 |
| 19Q4 (11) | 0.36 | 3.2 | 35.03 | 3.71 | 6.61 | 68.64 | 15.95 | 21.57 | -2.21 | 0.00 | 0 | 0 | 115.77 | 2.22 | -41.93 | 65.85 | 15.81 | -42.85 |
| 19Q3 (10) | 0.35 | -5.35 | 32.63 | 3.48 | 0.58 | 65.71 | 13.12 | -17.07 | -48.67 | 0.00 | 0 | 0 | 113.26 | -19.76 | -43.53 | 56.86 | -40.51 | -48.21 |
| 19Q2 (9) | 0.37 | 39.71 | 18.41 | 3.46 | 73.0 | 64.76 | 15.82 | 3.2 | -68.26 | 0.00 | 0 | 0 | 141.15 | -33.4 | -17.64 | 95.58 | -24.34 | -8.97 |
| 19Q1 (8) | 0.26 | -1.05 | 0.8 | 2.0 | -9.09 | -4.76 | 15.33 | -6.01 | -62.9 | 0.00 | 0 | 0 | 211.95 | 6.32 | -5.01 | 126.33 | 9.64 | -8.25 |
| 18Q4 (7) | 0.27 | 1.36 | 0 | 2.2 | 4.76 | 0 | 16.31 | -36.19 | 0 | 0.00 | 0 | 0 | 199.35 | -0.61 | 0 | 115.22 | 4.95 | 0 |
| 18Q3 (6) | 0.26 | -15.5 | 0 | 2.1 | 0.0 | 0 | 25.56 | -48.72 | 0 | 0.00 | 0 | 0 | 200.57 | 17.03 | 0 | 109.79 | 4.56 | 0 |
| 18Q2 (5) | 0.31 | 18.93 | 0 | 2.1 | 0.0 | 0 | 49.84 | 20.62 | 0 | 0.00 | 0 | 0 | 171.39 | -23.18 | 0 | 105.00 | -23.74 | 0 |
| 18Q1 (4) | 0.26 | 0 | 0.0 | 2.1 | 0 | 0.0 | 41.32 | 0 | 0.0 | 0.00 | 0 | 0.0 | 223.12 | 0 | 0.0 | 137.69 | 0 | 0.0 |
