- 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) | 0.26 | -6.02 | 4.0 | -30.19 | 47.64 | 45.2 | 18.00 | -53.37 | 0.25 | -5.66 | 339.83 | 14.73 | 230.13 | 15.93 |
2018 (9) | 0.28 | 11.67 | 5.73 | 24.03 | 32.81 | 8.97 | 38.60 | 21.57 | 0.27 | 0 | 296.20 | -14.3 | 198.51 | -6.74 |
2017 (8) | 0.25 | -14.31 | 4.62 | -20.34 | 30.11 | -30.73 | 31.75 | 0 | 0.00 | 0 | 345.61 | 39.09 | 212.86 | 32.23 |
2016 (7) | 0.29 | -16.35 | 5.8 | -55.59 | 43.47 | -30.57 | -12.51 | 0 | 2.49 | 0.0 | 248.48 | -8.49 | 160.98 | -2.06 |
2015 (6) | 0.35 | -9.55 | 13.06 | -25.88 | 62.61 | -7.44 | 11.51 | 154.08 | 2.49 | -91.44 | 271.54 | 12.48 | 164.36 | 14.6 |
2014 (5) | 0.38 | -9.47 | 17.62 | -17.59 | 67.64 | 2.81 | 4.53 | 280.67 | 29.10 | -47.43 | 241.41 | 5.52 | 143.42 | 12.07 |
2013 (4) | 0.42 | 0 | 21.38 | 0 | 65.79 | 0 | 1.19 | 0 | 55.35 | 0 | 228.78 | 0 | 127.97 | 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 | |||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
24Q1 (20) | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.85 | 0.0 | 0.0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
23Q4 (19) | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.85 | 0.0 | 0.0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
23Q3 (18) | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.85 | 0.0 | 0.0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
23Q2 (17) | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.85 | 0.0 | 0.0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
23Q1 (16) | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.85 | 0.0 | 0.0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
22Q4 (15) | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.85 | 0.0 | 0.0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
22Q3 (14) | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.85 | 0.0 | 0.0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
22Q2 (13) | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.85 | 0.0 | 0.0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
22Q1 (12) | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.85 | 0.0 | 0.0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
21Q4 (11) | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.85 | 0.0 | 0.0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
21Q3 (10) | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.85 | 0.0 | 0.0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
21Q2 (9) | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.85 | 0.0 | 0.0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
21Q1 (8) | 0.00 | 0 | -100.0 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 | 0.85 | 0.0 | 0.0 | 0.00 | 0 | -100.0 | 0.00 | 0 | -100.0 |
20Q4 (7) | 0.00 | 0 | -100.0 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 | 0.85 | 0.0 | 0.0 | 0.00 | 0 | -100.0 | 0.00 | 0 | -100.0 |
20Q3 (6) | 0.00 | 0 | -100.0 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 | 0.85 | 0.0 | -17.71 | 0.00 | 0 | -100.0 | 0.00 | 0 | -100.0 |
20Q2 (5) | 0.00 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 0.85 | 0.0 | -47.47 | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 |
20Q1 (4) | 0.27 | 4.68 | 0.0 | 4.03 | 0.75 | 0.0 | 14.82 | -36.8 | 0.0 | 0.85 | 0.0 | 0.0 | 302.55 | -10.97 | 0.0 | 204.59 | -11.1 | 0.0 |
19Q4 (3) | 0.26 | -1.51 | 0.0 | 4.0 | -18.86 | 0.0 | 23.45 | 27.1 | 0.0 | 0.85 | -17.71 | 0.0 | 339.83 | 0.14 | 0.0 | 230.13 | 1.94 | 0.0 |
19Q3 (2) | 0.26 | -9.07 | 0.0 | 4.93 | -11.01 | 0.0 | 18.45 | 28.57 | 0.0 | 1.04 | -36.17 | 0.0 | 339.34 | 25.27 | 0.0 | 225.76 | 32.28 | 0.0 |
19Q2 (1) | 0.29 | 0.0 | 0.0 | 5.54 | 0.0 | 0.0 | 14.35 | 0.0 | 0.0 | 1.63 | 0.0 | 0.0 | 270.88 | 0.0 | 0.0 | 170.67 | 0.0 | 0.0 |