- 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) | 0.31 | 29.68 | 1.33 | 37.11 | 7.94 | 26.23 | 51.68 | 0 | 1.44 | -82.03 | 163.41 | -32.87 | 118.67 | -34.42 |
2020 (9) | 0.24 | 7.33 | 0.97 | 385.0 | 6.29 | 0.16 | -38.72 | 0 | 8.00 | 0.0 | 243.44 | 48.38 | 180.96 | 81.52 |
2019 (8) | 0.22 | -8.43 | 0.2 | -78.72 | 6.28 | -15.36 | -161.35 | 0 | 8.00 | 0.0 | 164.07 | -21.65 | 99.69 | -26.47 |
2018 (7) | 0.24 | 6.21 | 0.94 | -17.54 | 7.42 | -4.87 | -15.04 | 0 | 8.00 | 0.0 | 209.40 | -5.02 | 135.58 | -2.49 |
2017 (6) | 0.23 | 8.13 | 1.14 | 4.59 | 7.8 | -13.72 | -40.13 | 0 | 8.00 | 0.0 | 220.46 | -17.63 | 139.04 | -15.57 |
2016 (5) | 0.21 | -8.59 | 1.09 | -22.7 | 9.04 | -5.54 | 6.75 | -25.17 | 8.00 | 42.86 | 267.65 | 6.39 | 164.68 | -3.55 |
2015 (4) | 0.23 | -9.42 | 1.41 | -2.08 | 9.57 | -16.64 | 9.02 | -35.39 | 5.60 | 5.66 | 251.58 | 5.12 | 170.75 | 0.35 |
2014 (3) | 0.26 | 33.16 | 1.44 | 157.14 | 11.48 | 21.87 | 13.96 | -63.53 | 5.30 | 531.92 | 239.33 | -6.59 | 170.16 | -14.47 |
2013 (2) | 0.19 | -1.93 | 0.56 | -13.85 | 9.42 | 7.78 | 38.28 | 26.09 | 0.84 | -16.13 | 256.22 | 1.12 | 198.95 | -2.21 |
2012 (1) | 0.20 | 0 | 0.65 | 0 | 8.74 | 0 | 30.36 | 0 | 1.00 | 0 | 253.38 | 0 | 203.44 | 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 | |||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
22Q1 (20) | 0.40 | 29.37 | 54.7 | 3.29 | 147.37 | 253.76 | -2.25 | 93.37 | -102.97 | 1.95 | 0.0 | -53.13 | 100.95 | -38.22 | -54.0 | 77.36 | -34.81 | -54.62 |
21Q4 (19) | 0.31 | 20.18 | 29.68 | 1.33 | 54.65 | 37.11 | -33.95 | -545.44 | 63.03 | 1.95 | 0.0 | -19.36 | 163.41 | -24.04 | -32.87 | 118.67 | -30.94 | -34.42 |
21Q3 (18) | 0.26 | -1.89 | 11.77 | 0.86 | -4.44 | -14.0 | -5.26 | -103.28 | 57.06 | 1.95 | 0.0 | -19.36 | 215.14 | -0.74 | -19.51 | 171.84 | -0.83 | -13.47 |
21Q2 (17) | 0.26 | 1.42 | -1.49 | 0.9 | -3.23 | -10.0 | 160.17 | 111.22 | 864.9 | 1.95 | -53.13 | -19.36 | 216.75 | -1.24 | 43.31 | 173.28 | 1.64 | 75.35 |
21Q1 (16) | 0.26 | 8.45 | 24.76 | 0.93 | -4.12 | 55.0 | 75.83 | 182.58 | 602.52 | 4.16 | 72.05 | 72.05 | 219.48 | -9.84 | 25.53 | 170.48 | -5.79 | 56.07 |
20Q4 (15) | 0.24 | 3.58 | 7.33 | 0.97 | -3.0 | 385.0 | -91.83 | -649.63 | 64.13 | 2.42 | 0.0 | 0.0 | 243.44 | -8.92 | 48.38 | 180.96 | -8.87 | 81.52 |
20Q3 (14) | 0.23 | -13.53 | 2.93 | 1.0 | 0.0 | 400.0 | -12.25 | 41.5 | 97.35 | 2.42 | 0.0 | 0.0 | 267.29 | 76.72 | 56.32 | 198.58 | 100.95 | 60.94 |
20Q2 (13) | 0.27 | 28.45 | 25.21 | 1.0 | 66.67 | 122.22 | -20.94 | -38.77 | 52.53 | 2.42 | 0.0 | 0.0 | 151.25 | -13.49 | -22.19 | 98.82 | -9.53 | -29.91 |
20Q1 (12) | 0.21 | -6.7 | -20.97 | 0.6 | 200.0 | -49.58 | -15.09 | 94.11 | 89.8 | 2.42 | 0.0 | 0.0 | 174.84 | 6.56 | -4.59 | 109.23 | 9.57 | -13.42 |
19Q4 (11) | 0.22 | -0.67 | -8.43 | 0.2 | 0.0 | -78.72 | -256.00 | 44.64 | -117.17 | 2.42 | 0.0 | 0.0 | 164.07 | -4.05 | -21.65 | 99.69 | -19.21 | -26.47 |
19Q3 (10) | 0.23 | 5.18 | 9.26 | 0.2 | -55.56 | -72.97 | -462.43 | -948.36 | -1274.87 | 2.42 | 0.0 | 0.0 | 170.99 | -12.04 | -33.25 | 123.39 | -12.49 | -26.23 |
19Q2 (9) | 0.21 | -18.93 | -9.31 | 0.45 | -62.18 | -43.04 | -44.11 | 70.19 | -280.85 | 2.42 | 0.0 | -57.35 | 194.39 | 6.07 | -9.69 | 141.00 | 11.76 | -0.94 |
19Q1 (8) | 0.26 | 8.1 | 14.32 | 1.19 | 26.6 | 41.67 | -147.99 | -25.54 | -1300.24 | 2.42 | 0.0 | -87.61 | 183.26 | -12.48 | -16.72 | 126.16 | -6.95 | -5.57 |
18Q4 (7) | 0.24 | 18.53 | 0 | 0.94 | 27.03 | 0 | -117.88 | -399.49 | 0 | 2.42 | 0.0 | 0 | 209.40 | -18.25 | 0 | 135.58 | -18.95 | 0 |
18Q3 (6) | 0.21 | -12.7 | 0 | 0.74 | -6.33 | 0 | 39.36 | 61.38 | 0 | 2.42 | -57.35 | 0 | 256.15 | 19.0 | 0 | 167.27 | 17.51 | 0 |
18Q2 (5) | 0.24 | 2.21 | 0 | 0.79 | -5.95 | 0 | 24.39 | 97.81 | 0 | 5.67 | -70.94 | 0 | 215.25 | -2.19 | 0 | 142.34 | 6.54 | 0 |
18Q1 (4) | 0.23 | 0 | 0.0 | 0.84 | 0 | 0.0 | 12.33 | 0 | 0.0 | 19.50 | 0 | 0.0 | 220.06 | 0 | 0.0 | 133.60 | 0 | 0.0 |