- 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 | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 17Q4 (20) | 0.34 | 0.03 | 14.4 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 | 0.00 | 0 | 0 | 153.15 | -0.62 | -13.02 | 135.19 | 3.93 | 11.54 |
| 17Q3 (19) | 0.34 | 2.68 | 26.62 | 0 | 0 | 0 | -1.83 | 0 | 0 | 0.00 | 0 | 0 | 154.10 | -1.79 | -20.4 | 130.08 | 1.63 | 18.19 |
| 17Q2 (18) | 0.33 | 1.16 | 45.18 | 0 | 0 | 0 | 0.00 | 0 | 100.0 | 0.00 | 0 | 0 | 156.91 | 3.43 | -27.08 | 127.99 | 12.68 | 25.23 |
| 17Q1 (17) | 0.33 | 10.11 | 49.93 | 0 | 0 | 0 | 0.00 | 100.0 | 0 | 0.00 | 0 | 0 | 151.71 | -13.84 | -27.82 | 113.59 | -6.28 | 24.85 |
| 16Q4 (16) | 0.30 | 10.72 | 45.37 | 0 | 0 | 0 | -22.70 | 0 | 0 | 0.00 | 0 | 0 | 176.07 | -9.05 | -23.4 | 121.20 | 10.12 | 18.19 |
| 16Q3 (15) | 0.27 | 17.72 | 39.38 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 | 0.00 | 0 | 0 | 193.59 | -10.03 | -16.43 | 110.06 | 7.69 | -10.82 |
| 16Q2 (14) | 0.23 | 4.47 | 34.21 | 0 | 0 | 0 | -5.77 | 0 | 0 | 0.00 | 0 | 0 | 215.17 | 2.37 | -21.48 | 102.20 | 12.33 | -44.95 |
| 16Q1 (13) | 0.22 | 6.77 | 45.14 | 0 | 0 | 0 | 0.00 | 0 | 100.0 | 0.00 | 0 | 0 | 210.18 | -8.56 | -26.89 | 90.98 | -11.28 | -49.7 |
| 15Q4 (12) | 0.21 | 6.15 | 21.04 | 0 | 0 | 0 | 0.00 | 100.0 | 0 | 0.00 | 0 | 0 | 229.85 | -0.78 | -8.14 | 102.55 | -16.9 | -28.45 |
| 15Q3 (11) | 0.19 | 13.36 | 17.06 | 0 | 0 | 0 | -2.43 | 0 | -125.21 | 0.00 | 0 | 0 | 231.65 | -15.46 | -8.25 | 123.41 | -33.53 | -24.49 |
| 15Q2 (10) | 0.17 | 12.97 | 12.3 | 0 | 0 | 0 | 0.00 | 100.0 | 0 | 0.00 | 0 | 0 | 274.02 | -4.69 | 5.87 | 185.65 | 2.64 | 19.75 |
| 15Q1 (9) | 0.15 | -10.96 | 0.67 | 0 | 0 | 0 | -19.16 | 0 | 0 | 0.00 | 0 | 0 | 287.49 | 14.9 | 46.46 | 180.87 | 26.19 | 155.25 |
| 14Q4 (8) | 0.17 | 2.66 | -2.53 | 0 | 0 | 0 | 0.00 | -100.0 | 0 | 0.00 | 0 | 0 | 250.21 | -0.9 | 39.38 | 143.33 | -12.3 | 75.07 |
| 14Q3 (7) | 0.17 | 8.75 | -26.5 | 0 | 0 | 0 | 9.64 | 0 | 475.1 | 0.00 | 0 | 0 | 252.49 | -2.45 | 60.61 | 163.44 | 5.42 | 100.15 |
| 14Q2 (6) | 0.15 | 1.27 | -38.39 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 258.82 | 31.86 | 72.98 | 155.03 | 118.78 | 0 |
| 14Q1 (5) | 0.15 | -13.79 | -43.4 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 196.29 | 9.34 | 35.61 | 70.86 | -13.45 | -6.76 |
| 13Q4 (4) | 0.17 | -22.59 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 | 0.00 | 0 | 0.0 | 179.52 | 14.19 | 0.0 | 81.87 | 0.26 | 0.0 |
| 13Q3 (3) | 0.22 | -8.84 | 0.0 | 0 | 0 | 0.0 | -2.57 | 0 | 0.0 | 0.00 | 0 | 0.0 | 157.21 | 5.07 | 0.0 | 81.66 | 0 | 0.0 |
| 13Q2 (2) | 0.25 | -6.98 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 149.62 | 3.36 | 0.0 | 0.00 | -100.0 | 0.0 |
| 13Q1 (1) | 0.27 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 144.75 | 0.0 | 0.0 | 76.00 | 0.0 | 0.0 |
