- 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) | 0.43 | -1.92 | -6.53 | 0 | 0 | 0 | 14.10 | -22.36 | -41.61 | 0.00 | 0 | 0 | 187.31 | 53.76 | 52.54 | 159.62 | 56.71 | 53.91 |
| 17Q3 (19) | 0.44 | -8.31 | -4.75 | 0 | 0 | 0 | 18.16 | -13.44 | 0 | 0.00 | 0 | 0 | 121.82 | 7.24 | -17.46 | 101.86 | 5.74 | -17.83 |
| 17Q2 (18) | 0.48 | 7.68 | -3.8 | 0 | 0 | 0 | 20.98 | 122.48 | 0 | 0.00 | 0 | 0 | 113.60 | -9.21 | -0.6 | 96.33 | -7.65 | -2.15 |
| 17Q1 (17) | 0.45 | -3.48 | 9.35 | 0 | 0 | 0 | 9.43 | -60.95 | -35.81 | 0.00 | 0 | 0 | 125.12 | 1.9 | -18.73 | 104.31 | 0.58 | -21.23 |
| 16Q4 (16) | 0.47 | -0.04 | 8.9 | 0 | 0 | 0 | 24.15 | 0 | 2442.11 | 0.00 | 0 | 0 | 122.79 | -16.8 | -22.79 | 103.71 | -16.34 | -25.26 |
| 16Q3 (15) | 0.47 | -7.4 | 10.39 | 0 | 0 | 0 | 0.00 | 0 | -100.0 | 0.00 | 0 | 0 | 147.59 | 29.15 | -10.4 | 123.97 | 25.92 | -14.15 |
| 16Q2 (14) | 0.50 | 22.41 | 6.53 | 0 | 0 | 0 | 0.00 | -100.0 | 0 | 0.00 | 0 | 0 | 114.28 | -25.77 | -17.36 | 98.45 | -25.65 | -20.02 |
| 16Q1 (13) | 0.41 | -3.89 | -0.02 | 0 | 0 | 0 | 14.69 | 1446.32 | -27.31 | 0.00 | 0 | 0 | 153.95 | -3.19 | -12.16 | 132.42 | -4.57 | -14.68 |
| 15Q4 (12) | 0.43 | 1.33 | -3.83 | 0 | 0 | 0 | 0.95 | -95.92 | -96.61 | 0.00 | 0 | 0 | 159.03 | -3.46 | -9.04 | 138.76 | -3.91 | -11.57 |
| 15Q3 (11) | 0.42 | -10.64 | 5.8 | 0 | 0 | 0 | 23.28 | 0 | -47.86 | 0.00 | 0 | 0 | 164.73 | 19.13 | 7.7 | 144.41 | 17.31 | 7.93 |
| 15Q2 (10) | 0.47 | 14.88 | 13.66 | 0 | 0 | 0 | 0.00 | -100.0 | 0 | 0.00 | 0 | 0 | 138.28 | -21.1 | 6.33 | 123.10 | -20.68 | 8.72 |
| 15Q1 (9) | 0.41 | -7.54 | 9.29 | 0 | 0 | 0 | 20.21 | -27.98 | -32.7 | 0.00 | 0 | 0 | 175.26 | 0.24 | 6.54 | 155.20 | -1.09 | 8.93 |
| 14Q4 (8) | 0.44 | 11.47 | 14.96 | 0 | 0 | 0 | 28.06 | -37.16 | -23.29 | 0.00 | 0 | 0 | 174.84 | 14.31 | 4.14 | 156.91 | 17.27 | 7.27 |
| 14Q3 (7) | 0.40 | -4.0 | -1.34 | 0 | 0 | 0 | 44.65 | 0 | 8.9 | 0.00 | 0 | 0 | 152.95 | 17.61 | 3.84 | 133.80 | 18.17 | 6.3 |
| 14Q2 (6) | 0.42 | 10.46 | -4.29 | 0 | 0 | 0 | 0.00 | -100.0 | 0 | 0.00 | 0 | 0 | 130.05 | -20.94 | 9.9 | 113.23 | -20.53 | 0 |
| 14Q1 (5) | 0.38 | -2.74 | -1.26 | 0 | 0 | 0 | 30.03 | -17.91 | 0 | 0.00 | 0 | 0 | 164.50 | -2.02 | 13.44 | 142.48 | -2.6 | 12.9 |
| 13Q4 (4) | 0.39 | -4.33 | 0.0 | 0 | 0 | 0.0 | 36.58 | -10.78 | 0.0 | 0.00 | 0 | 0.0 | 167.89 | 13.99 | 0.0 | 146.28 | 16.22 | 0.0 |
| 13Q3 (3) | 0.40 | -6.87 | 0.0 | 0 | 0 | 0.0 | 41.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 147.29 | 24.47 | 0.0 | 125.87 | 0 | 0.0 |
| 13Q2 (2) | 0.43 | 13.95 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 118.33 | -18.4 | 0.0 | 0.00 | -100.0 | 0.0 |
| 13Q1 (1) | 0.38 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 145.01 | 0.0 | 0.0 | 126.20 | 0.0 | 0.0 |
