- 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 | ||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
2018 (10) | 0.67 | -2.93 | 65.59 | -9.64 | 51.68 | -9.95 | 1.61 | 0 | 38.88 | 165.61 | 121.63 | -3.91 | 48.51 | -8.59 |
2017 (9) | 0.69 | 8.56 | 72.59 | -10.82 | 57.39 | -28.56 | -10.80 | 0 | 14.64 | 0.0 | 126.58 | -9.86 | 53.07 | -30.65 |
2016 (8) | 0.64 | 3.02 | 81.4 | 2.33 | 80.33 | -4.26 | -2.09 | 0 | 14.64 | 0.0 | 140.43 | 12.67 | 76.53 | 15.94 |
2015 (7) | 0.62 | 2.77 | 79.55 | 10.03 | 83.9 | -7.07 | 2.56 | -50.77 | 14.64 | 130.28 | 124.64 | -2.69 | 66.01 | -28.32 |
2014 (6) | 0.60 | 6.65 | 72.3 | 22.54 | 90.28 | 27.1 | 5.20 | 67.74 | 6.36 | -26.9 | 128.08 | -6.35 | 92.09 | -3.83 |
2013 (5) | 0.56 | 0 | 59.0 | 0 | 71.03 | 0 | 3.10 | 0 | 8.70 | 0 | 136.77 | 0 | 95.76 | 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 | |||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
19Q3 (20) | 0.66 | 0.8 | -1.64 | 60.09 | 0.07 | -9.46 | 0.49 | 109.32 | -66.21 | 622.75 | 0.0 | 112.33 | 132.21 | -6.82 | 8.87 | 51.63 | -8.28 | 2.52 |
19Q2 (19) | 0.65 | 2.16 | -4.98 | 60.05 | -0.3 | -13.99 | -5.26 | -553.45 | -283.28 | 622.75 | 0.0 | 1008.36 | 141.88 | 15.8 | 16.64 | 56.29 | 17.27 | 9.41 |
19Q1 (18) | 0.64 | -4.42 | -8.07 | 60.23 | -8.17 | -17.32 | 1.16 | 205.26 | -37.97 | 622.75 | 112.33 | 553.95 | 122.52 | 0.73 | 3.49 | 48.00 | -1.05 | -2.04 |
18Q4 (17) | 0.67 | -0.06 | -2.93 | 65.59 | -1.18 | -9.64 | 0.38 | -73.79 | 101.0 | 293.30 | 0.0 | 0 | 121.63 | 0.16 | -3.91 | 48.51 | -3.67 | -8.59 |
18Q3 (16) | 0.67 | -2.63 | 5.74 | 66.37 | -4.94 | 0 | 1.45 | -49.48 | 171.08 | 293.30 | 422.01 | 0 | 121.44 | -0.16 | -18.92 | 50.36 | -2.12 | -27.11 |
18Q2 (15) | 0.69 | -1.16 | 9.27 | 69.82 | -4.16 | 0 | 2.87 | 53.48 | 0 | 56.19 | -41.0 | 0 | 121.64 | 2.75 | -17.68 | 51.45 | 5.0 | -24.89 |
18Q1 (14) | 0.70 | 0.93 | 9.38 | 72.85 | 0.36 | 0 | 1.87 | 104.9 | 0 | 95.23 | 0 | 0 | 118.39 | -6.47 | -17.72 | 49.00 | -7.67 | -32.68 |
17Q4 (13) | 0.69 | 8.87 | 8.56 | 72.59 | 0 | 0 | -38.17 | -1771.08 | 0 | 0.00 | 0 | 0 | 126.58 | -15.48 | -9.86 | 53.07 | -23.19 | -30.65 |
17Q3 (12) | 0.63 | 0.62 | -2.25 | 0 | 0 | 0 | -2.04 | 0 | -280.53 | 0.00 | 0 | 0 | 149.77 | 1.35 | 7.79 | 69.09 | 0.86 | -10.37 |
17Q2 (11) | 0.63 | -1.07 | -1.84 | 0 | 0 | 0 | 0.00 | 0 | -100.0 | 0.00 | 0 | 0 | 147.77 | 2.7 | 25.68 | 68.50 | -5.89 | 9.72 |
17Q1 (10) | 0.64 | 0.17 | 0.92 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 143.89 | 2.46 | 17.43 | 72.79 | -4.89 | 14.97 |
16Q4 (9) | 0.64 | -1.97 | 3.02 | 0 | 0 | 0 | 0.00 | -100.0 | 0 | 0.00 | 0 | 0 | 140.43 | 1.07 | 8.04 | 76.53 | -0.71 | 7.26 |
16Q3 (8) | 0.65 | 1.04 | 3.1 | 0 | 0 | 0 | 1.13 | -48.4 | 0 | 0.00 | 0 | 0 | 138.95 | 18.17 | 9.46 | 77.08 | 23.47 | 5.09 |
16Q2 (7) | 0.64 | 1.71 | 2.26 | 0 | 0 | 0 | 2.19 | 0 | 0 | 0.00 | 0 | 0 | 117.58 | -4.04 | -8.9 | 62.43 | -1.39 | -24.72 |
16Q1 (6) | 0.63 | 2.25 | 2.99 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 122.53 | -5.73 | -2.02 | 63.31 | -11.27 | -24.88 |
15Q4 (5) | 0.62 | -1.89 | 2.77 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 129.98 | 2.39 | 1.48 | 71.35 | -2.73 | -22.52 |
15Q3 (4) | 0.63 | 0.22 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 126.94 | -1.64 | 0.0 | 73.35 | -11.55 | 0.0 |
15Q2 (3) | 0.63 | 2.43 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 129.06 | 3.21 | 0.0 | 82.93 | -1.6 | 0.0 |
15Q1 (2) | 0.61 | 2.03 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 125.05 | -2.37 | 0.0 | 84.28 | -8.48 | 0.0 |
14Q4 (1) | 0.60 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 128.08 | 0.0 | 0.0 | 92.09 | 0.0 | 0.0 |