- 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) | 0.44 | -2.4 | -16.63 | 0 | 0 | 0 | 18.31 | 4.51 | 4.69 | 0.00 | 0 | 0 | 137.22 | 0.43 | 0.4 | 101.91 | 5.49 | 13.83 |
| 17Q3 (19) | 0.45 | -9.6 | -18.61 | 0 | 0 | 0 | 17.52 | 0 | 56.01 | 0.00 | 0 | 0 | 136.63 | 5.15 | 12.83 | 96.61 | 8.75 | 25.03 |
| 17Q2 (18) | 0.50 | 1.34 | -9.47 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 | 0.00 | 0 | 0 | 129.94 | -6.06 | 14.57 | 88.84 | -3.33 | 20.51 |
| 17Q1 (17) | 0.49 | -6.76 | -6.86 | 0 | 0 | 0 | 7.74 | -55.75 | 0 | 0.00 | 0 | 0 | 138.32 | 1.21 | 10.48 | 91.90 | 2.65 | 11.64 |
| 16Q4 (16) | 0.53 | -4.72 | -2.23 | 0 | 0 | 0 | 17.49 | 55.74 | 57.28 | 0.00 | 0 | 0 | 136.67 | 12.87 | 5.07 | 89.53 | 15.87 | 3.26 |
| 16Q3 (15) | 0.55 | 0.55 | -0.2 | 0 | 0 | 0 | 11.23 | 2.56 | -16.13 | 0.00 | 0 | 0 | 121.09 | 6.76 | -7.61 | 77.27 | 4.82 | -6.67 |
| 16Q2 (14) | 0.55 | 4.27 | 1.03 | 0 | 0 | 0 | 10.95 | 0 | 9.06 | 0.00 | 0 | 0 | 113.42 | -9.41 | -15.12 | 73.72 | -10.45 | -19.91 |
| 16Q1 (13) | 0.53 | -2.12 | 2.57 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 | 0.00 | 0 | 0 | 125.20 | -3.74 | -15.68 | 82.32 | -5.05 | -15.75 |
| 15Q4 (12) | 0.54 | -2.74 | 2.53 | 0 | 0 | 0 | 11.12 | -16.95 | -27.56 | 0.00 | 0 | 0 | 130.07 | -0.76 | -9.58 | 86.70 | 4.72 | -13.67 |
| 15Q3 (11) | 0.55 | 1.78 | 0.14 | 0 | 0 | 0 | 13.39 | 33.37 | -6.43 | 0.00 | 0 | 0 | 131.07 | -1.91 | 5.41 | 82.79 | -10.06 | 2.37 |
| 15Q2 (10) | 0.54 | 5.85 | -2.58 | 0 | 0 | 0 | 10.04 | 4.15 | 0 | 0.00 | 0 | 0 | 133.62 | -10.01 | 8.34 | 92.05 | -5.79 | 9.99 |
| 15Q1 (9) | 0.51 | -2.15 | -1.98 | 0 | 0 | 0 | 9.64 | -37.2 | 22.03 | 0.00 | 0 | 0 | 148.48 | 3.22 | 2.98 | 97.71 | -2.71 | -1.35 |
| 14Q4 (8) | 0.53 | -5.01 | -5.57 | 0 | 0 | 0 | 15.35 | 7.27 | 21.83 | 0.00 | 0 | 0 | 143.85 | 15.69 | 9.74 | 100.43 | 24.19 | 7.93 |
| 14Q3 (7) | 0.55 | -0.98 | -2.05 | 0 | 0 | 0 | 14.31 | 0 | 252.46 | 0.00 | 0 | 0 | 124.34 | 0.82 | -3.38 | 80.87 | -3.37 | -7.23 |
| 14Q2 (6) | 0.56 | 6.5 | 0.09 | 0 | 0 | 0 | 0.00 | -100.0 | 0 | 0.00 | 0 | 0 | 123.33 | -14.47 | 8.57 | 83.69 | -15.51 | 0 |
| 14Q1 (5) | 0.52 | -5.73 | -1.3 | 0 | 0 | 0 | 7.90 | -37.3 | 0 | 0.00 | 0 | 0 | 144.19 | 10.0 | 16.9 | 99.05 | 6.45 | 26.48 |
| 13Q4 (4) | 0.56 | -1.47 | 0.0 | 0 | 0 | 0.0 | 12.60 | 210.34 | 0.0 | 0.00 | 0 | 0.0 | 131.08 | 1.86 | 0.0 | 93.05 | 6.75 | 0.0 |
| 13Q3 (3) | 0.56 | 1.18 | 0.0 | 0 | 0 | 0.0 | 4.06 | 0 | 0.0 | 0.00 | 0 | 0.0 | 128.69 | 13.28 | 0.0 | 87.17 | 0 | 0.0 |
| 13Q2 (2) | 0.56 | 5.02 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 113.60 | -7.9 | 0.0 | 0.00 | -100.0 | 0.0 |
| 13Q1 (1) | 0.53 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 123.35 | 0.0 | 0.0 | 78.31 | 0.0 | 0.0 |
