- 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) | 0.52 | 9.22 | 56.36 | 16.04 | 111.08 | -8.24 | 12.44 | -45.15 | 2.52 | -12.1 | 148.74 | -28.66 | 114.08 | -23.73 |
| 2018 (9) | 0.47 | -1.7 | 48.57 | -1.66 | 121.05 | 5.22 | 22.68 | 33.65 | 2.87 | -36.01 | 208.49 | 8.12 | 149.57 | 6.12 |
| 2017 (8) | 0.48 | -1.49 | 49.39 | -5.78 | 115.05 | 9.71 | 16.97 | 7.0 | 4.48 | -22.76 | 192.83 | 9.72 | 140.94 | 1.91 |
| 2016 (7) | 0.49 | 3.03 | 52.42 | 4.71 | 104.87 | 11.34 | 15.86 | -2.82 | 5.80 | 163.51 | 175.75 | 32.7 | 138.30 | 31.98 |
| 2015 (6) | 0.48 | 3.82 | 50.06 | 8.05 | 94.19 | -7.17 | 16.32 | 1.62 | 2.20 | -58.58 | 132.44 | -21.91 | 104.79 | -20.28 |
| 2014 (5) | 0.46 | -6.37 | 46.33 | -4.14 | 101.46 | 5.57 | 16.06 | 79.04 | 5.31 | -63.63 | 169.59 | 20.14 | 131.44 | 24.07 |
| 2013 (4) | 0.49 | 0 | 48.33 | 0 | 96.11 | 0 | 8.97 | 0 | 14.61 | 0 | 141.16 | 0 | 105.94 | 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) | 0.42 | -1.49 | -16.68 | 23.01 | -4.05 | -58.5 | 11.79 | 8.86 | -5.91 | 0.00 | 0 | -100.0 | 139.97 | 3.16 | -10.06 | 100.96 | 2.02 | -13.99 |
| 20Q2 (19) | 0.43 | -3.6 | -15.94 | 23.98 | -41.25 | -53.27 | 10.83 | -91.67 | -10.94 | 0.00 | 0 | -100.0 | 135.68 | -1.97 | -19.73 | 98.96 | -9.64 | -21.03 |
| 20Q1 (18) | 0.45 | -13.82 | -5.36 | 40.82 | -27.57 | -20.55 | 129.99 | 981.45 | 895.33 | 0.00 | -100.0 | -100.0 | 138.40 | -6.95 | -28.06 | 109.52 | -4.0 | -20.59 |
| 19Q4 (17) | 0.52 | 1.81 | 9.22 | 56.36 | 1.64 | 16.04 | 12.02 | -4.07 | -32.96 | 11.47 | -11.93 | 9.63 | 148.74 | -4.42 | -28.66 | 114.08 | -2.81 | -23.73 |
| 19Q3 (16) | 0.51 | -0.6 | 5.27 | 55.45 | 8.05 | 15.26 | 12.53 | 3.04 | -58.81 | 13.02 | -1.39 | 75.0 | 155.62 | -7.93 | -23.26 | 117.38 | -6.34 | -18.59 |
| 19Q2 (15) | 0.51 | 8.53 | 2.23 | 51.32 | -0.12 | 9.15 | 12.16 | -6.89 | -52.07 | 13.20 | 4.93 | 8.8 | 169.03 | -12.13 | -9.94 | 125.32 | -9.13 | -8.18 |
| 19Q1 (14) | 0.47 | -0.55 | 1.68 | 51.38 | 5.79 | 5.01 | 13.06 | -27.16 | -24.47 | 12.58 | 20.3 | -53.69 | 192.37 | -7.73 | -10.68 | 137.91 | -7.8 | -11.04 |
| 18Q4 (13) | 0.47 | -1.88 | -1.7 | 48.57 | 0.96 | -1.66 | 17.93 | -41.06 | 16.81 | 10.46 | 40.59 | -87.45 | 208.49 | 2.81 | 8.12 | 149.57 | 3.73 | 6.12 |
| 18Q3 (12) | 0.48 | -3.47 | -0.14 | 48.11 | 2.32 | 0 | 30.42 | 19.91 | 18.6 | 7.44 | -38.69 | 0 | 202.80 | 8.05 | 9.54 | 144.19 | 5.64 | 4.26 |
| 18Q2 (11) | 0.50 | 7.94 | -1.97 | 47.02 | -3.9 | 0 | 25.37 | 46.73 | 0 | 12.14 | -55.34 | 0 | 187.69 | -12.85 | 13.37 | 136.49 | -11.96 | 8.92 |
| 18Q1 (10) | 0.46 | -3.85 | -5.15 | 48.93 | -0.93 | 0 | 17.29 | 12.64 | 102.22 | 27.17 | -67.39 | 0 | 215.36 | 11.68 | 20.83 | 155.03 | 10.0 | 14.8 |
| 17Q4 (9) | 0.48 | -0.33 | -1.49 | 49.39 | 0 | 0 | 15.35 | -40.16 | 0 | 83.33 | 0 | 0 | 192.83 | 4.15 | 9.72 | 140.94 | 1.91 | 1.91 |
| 17Q3 (8) | 0.48 | -5.24 | -0.31 | 0 | 0 | 0 | 25.65 | 0 | 14.2 | 0.00 | 0 | 0 | 185.14 | 11.83 | 9.66 | 138.30 | 10.37 | 4.83 |
| 17Q2 (7) | 0.51 | 4.45 | 4.99 | 0 | 0 | 0 | 0.00 | -100.0 | 0 | 0.00 | 0 | 0 | 165.56 | -7.11 | 39.93 | 125.31 | -7.21 | 36.4 |
| 17Q1 (6) | 0.49 | -0.14 | 4.93 | 0 | 0 | 0 | 8.55 | 0 | 23.73 | 0.00 | 0 | 0 | 178.23 | 1.41 | 39.7 | 135.04 | -2.36 | 37.24 |
| 16Q4 (5) | 0.49 | 0.86 | 3.03 | 0 | 0 | 0 | 0.00 | -100.0 | 0 | 0.00 | 0 | 0 | 175.75 | 4.1 | 32.7 | 138.30 | 4.83 | 31.98 |
| 16Q3 (4) | 0.49 | -0.21 | 0.0 | 0 | 0 | 0.0 | 22.46 | 0 | 0.0 | 0.00 | 0 | 0.0 | 168.83 | 42.69 | 0.0 | 131.93 | 43.61 | 0.0 |
| 16Q2 (3) | 0.49 | 4.39 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 | 0.00 | 0 | 0.0 | 118.32 | -7.26 | 0.0 | 91.87 | -6.64 | 0.0 |
| 16Q1 (2) | 0.47 | -1.95 | 0.0 | 0 | 0 | 0.0 | 6.91 | 0 | 0.0 | 0.00 | 0 | 0.0 | 127.58 | -3.67 | 0.0 | 98.40 | -6.1 | 0.0 |
| 15Q4 (1) | 0.48 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 132.44 | 0.0 | 0.0 | 104.79 | 0.0 | 0.0 |
