- 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 | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2021 (10) | 0.72 | 1.8 | 83.4 | 6.53 | 106.0 | 14.94 | 0.28 | 0 | 1.15 | 0.0 | 93.21 | 14.09 | 53.48 | -0.47 |
| 2020 (9) | 0.71 | 3.56 | 78.29 | -1.0 | 92.22 | 10.4 | -0.47 | 0 | 1.15 | 0.0 | 81.70 | 4.88 | 53.73 | 11.52 |
| 2019 (8) | 0.68 | 5.34 | 79.08 | 7.27 | 83.53 | -8.45 | 0.20 | -87.58 | 1.15 | 0.0 | 77.90 | -3.19 | 48.18 | -5.33 |
| 2018 (7) | 0.65 | -2.75 | 73.72 | -6.78 | 91.24 | -4.64 | 1.61 | 98.77 | 1.15 | -84.13 | 80.47 | -28.31 | 50.89 | -34.31 |
| 2017 (6) | 0.67 | 0.86 | 79.08 | -1.41 | 95.68 | -4.91 | 0.81 | -75.82 | 7.22 | 0.0 | 112.25 | -21.48 | 77.47 | -25.79 |
| 2016 (5) | 0.66 | 2.67 | 80.21 | 10.83 | 100.62 | -8.31 | 3.35 | 407.58 | 7.22 | -2.72 | 142.96 | 21.18 | 104.39 | 38.05 |
| 2015 (4) | 0.64 | -1.11 | 72.37 | -17.91 | 109.74 | 2.95 | 0.66 | -79.11 | 7.42 | 0.0 | 117.97 | -18.38 | 75.62 | -15.26 |
| 2014 (3) | 0.65 | 16.29 | 88.16 | 83.17 | 106.6 | 23.12 | 3.16 | 6.04 | 7.42 | 4460.17 | 144.54 | 16.79 | 89.24 | 24.38 |
| 2013 (2) | 0.56 | -2.54 | 48.13 | 11.93 | 86.58 | 10.63 | 2.98 | -33.92 | 0.16 | -61.34 | 123.76 | 2.77 | 71.75 | -1.87 |
| 2012 (1) | 0.57 | 0 | 43.0 | 0 | 78.26 | 0 | 4.51 | 0 | 0.42 | 0 | 120.42 | 0 | 73.12 | 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 21Q4 (20) | 0.72 | 0.33 | 1.8 | 83.4 | 12.84 | 6.53 | 2.05 | 153.81 | -22.35 | 35.70 | 227.38 | 711.15 | 93.21 | 6.15 | 14.09 | 53.48 | 10.56 | -0.47 |
| 21Q3 (19) | 0.72 | 0.72 | 1.17 | 73.91 | -7.4 | 0.8 | -3.81 | -196.21 | -91.46 | 10.91 | 0.0 | -75.05 | 87.81 | -6.61 | -8.07 | 48.37 | -18.17 | -11.22 |
| 21Q2 (18) | 0.71 | -0.29 | 1.5 | 79.82 | 1.66 | 6.95 | 3.96 | 316.39 | 81.65 | 10.91 | 147.77 | -75.05 | 94.03 | 21.8 | -4.05 | 59.11 | 21.0 | -0.96 |
| 21Q1 (17) | 0.71 | 1.03 | 1.1 | 78.52 | 0.29 | 2.25 | -1.83 | -169.32 | 50.0 | 4.40 | 0.0 | 79.32 | 77.20 | -5.51 | -16.38 | 48.85 | -9.08 | -12.99 |
| 20Q4 (16) | 0.71 | -0.28 | 3.56 | 78.29 | 6.78 | -1.0 | 2.64 | 232.66 | 85.92 | 4.40 | -89.93 | 79.32 | 81.70 | -14.47 | 4.88 | 53.73 | -1.38 | 11.52 |
| 20Q3 (15) | 0.71 | 1.04 | 3.5 | 73.32 | -1.76 | -12.3 | -1.99 | -191.28 | -29.22 | 43.71 | 0.0 | 192.1 | 95.52 | -2.53 | -2.48 | 54.48 | -8.71 | 5.44 |
| 20Q2 (14) | 0.70 | -0.68 | 5.33 | 74.63 | -2.81 | -7.42 | 2.18 | 159.56 | -24.83 | 43.71 | 1680.65 | 192.1 | 98.00 | 6.15 | -8.51 | 59.68 | 6.31 | -1.52 |
| 20Q1 (13) | 0.71 | 3.49 | 6.35 | 76.79 | -2.9 | 0.29 | -3.66 | -357.75 | -77.67 | 2.45 | 0.0 | 156.87 | 92.32 | 18.51 | -10.91 | 56.14 | 16.52 | -7.01 |
| 19Q4 (12) | 0.68 | -0.34 | 5.34 | 79.08 | -5.41 | 7.27 | 1.42 | 192.21 | -60.11 | 2.45 | -83.6 | 156.87 | 77.90 | -20.47 | -3.19 | 48.18 | -6.75 | -5.33 |
| 19Q3 (11) | 0.68 | 2.82 | 1.63 | 83.6 | 3.71 | 6.43 | -1.54 | -153.1 | -232.76 | 14.96 | 0.0 | -96.75 | 97.95 | -8.55 | -6.98 | 51.67 | -14.74 | -20.67 |
| 19Q2 (10) | 0.67 | 0.29 | -2.57 | 80.61 | 5.28 | 2.96 | 2.90 | 240.78 | -7.35 | 14.96 | 1465.91 | 29.62 | 107.11 | 3.36 | 4.14 | 60.60 | 0.38 | -6.1 |
| 19Q1 (9) | 0.66 | 2.5 | -1.28 | 76.57 | 3.87 | 1.04 | -2.06 | -157.87 | -1.48 | 0.96 | 0.0 | -95.64 | 103.63 | 28.78 | -6.18 | 60.37 | 18.63 | -15.8 |
| 18Q4 (8) | 0.65 | -3.84 | -2.75 | 73.72 | -6.15 | -6.78 | 3.56 | 206.9 | 0 | 0.96 | -99.79 | -95.64 | 80.47 | -23.58 | -28.31 | 50.89 | -21.86 | -34.31 |
| 18Q3 (7) | 0.67 | -1.43 | 1.35 | 78.55 | 0.33 | 0 | 1.16 | -62.94 | 405.26 | 461.00 | 3893.6 | 0 | 105.30 | 2.38 | -15.18 | 65.13 | 0.91 | -20.05 |
| 18Q2 (6) | 0.68 | 1.62 | 0.01 | 78.29 | 3.31 | 0 | 3.13 | 254.19 | 0 | 11.54 | -47.38 | 0 | 102.85 | -6.89 | -17.23 | 64.54 | -9.99 | -24.0 |
| 18Q1 (5) | 0.67 | 0.98 | 0.57 | 75.78 | -4.17 | 0 | -2.03 | 0 | 0 | 21.94 | 0.0 | 0 | 110.46 | -1.59 | -20.38 | 71.70 | -7.45 | -27.42 |
| 17Q4 (4) | 0.67 | 0.21 | 0.0 | 79.08 | 0 | 0.0 | 0.00 | 100.0 | 0.0 | 21.94 | 0 | 0.0 | 112.25 | -9.59 | 0.0 | 77.47 | -4.9 | 0.0 |
| 17Q3 (3) | 0.66 | -2.74 | 0.0 | 0 | 0 | 0.0 | -0.38 | 0 | 0.0 | 0.00 | 0 | 0.0 | 124.15 | -0.09 | 0.0 | 81.46 | -4.07 | 0.0 |
| 17Q2 (2) | 0.68 | 2.18 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 124.26 | -10.44 | 0.0 | 84.92 | -14.04 | 0.0 |
| 17Q1 (1) | 0.67 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 138.74 | 0.0 | 0.0 | 98.79 | 0.0 | 0.0 |
