- 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 | ||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
2019 (10) | 0.81 | 16.55 | 46.65 | -29.81 | 103.7 | -31.62 | -22.61 | 0 | 4.37 | 0.0 | 133.93 | 2.0 | 100.76 | 0.71 |
2018 (9) | 0.69 | -1.32 | 66.46 | 7.47 | 151.66 | 14.95 | 4.61 | 0 | 4.37 | 0 | 131.31 | 98.59 | 100.05 | 91.04 |
2017 (8) | 0.70 | 0.85 | 61.84 | -5.07 | 131.93 | 34.8 | -1.72 | 0 | 0.00 | 0 | 66.12 | -15.35 | 52.37 | -14.3 |
2016 (7) | 0.70 | 2.58 | 65.14 | -4.7 | 97.87 | -16.65 | -1.17 | 0 | 0.00 | 0 | 78.11 | -15.33 | 61.11 | -1.37 |
2015 (6) | 0.68 | 15.08 | 68.35 | -0.23 | 117.42 | -49.18 | -8.39 | 0 | 0.00 | 0 | 92.25 | -29.04 | 61.96 | -16.37 |
2014 (5) | 0.59 | 1.53 | 68.51 | 6.83 | 231.07 | 2.33 | -2.27 | 0 | 0.00 | 0 | 130.00 | 3.75 | 74.09 | -22.05 |
2013 (4) | 0.58 | 0 | 64.13 | 0 | 225.8 | 0 | -10.60 | 0 | 0.00 | 0 | 125.30 | 0 | 95.05 | 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 | |||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
20Q3 (20) | 0.89 | 0.44 | 20.81 | 54.84 | 3.77 | 2.12 | 1.21 | 111.91 | 106.31 | 998.00 | 116.08 | 116.08 | 123.35 | 2.09 | 2.61 | 108.05 | 5.19 | 17.64 |
20Q2 (19) | 0.89 | 2.74 | 26.91 | 52.85 | 0.04 | 8.28 | -10.16 | 29.49 | -5.07 | 461.88 | 0.0 | 0.0 | 120.83 | 3.3 | -6.01 | 102.72 | 4.39 | -4.3 |
20Q1 (18) | 0.87 | 7.11 | 25.9 | 52.83 | 13.25 | 7.29 | -14.41 | 73.62 | -179.81 | 461.88 | 0.0 | 0.0 | 116.97 | -12.66 | -11.29 | 98.40 | -2.34 | -7.75 |
19Q4 (17) | 0.81 | 9.31 | 16.55 | 46.65 | -13.13 | -29.82 | -54.62 | -184.78 | -4116.18 | 461.88 | 0.0 | 0.0 | 133.93 | 11.41 | 2.0 | 100.76 | 9.7 | 0.71 |
19Q3 (16) | 0.74 | 5.51 | 3.85 | 53.7 | 10.02 | -23.02 | -19.18 | -98.35 | -1013.33 | 461.88 | 0.0 | 0 | 120.21 | -6.5 | 42.19 | 91.85 | -14.42 | 28.88 |
19Q2 (15) | 0.70 | 1.92 | 0.56 | 48.81 | -0.87 | -23.02 | -9.67 | -87.77 | -175.96 | 461.88 | 0.0 | 0 | 128.56 | -2.5 | 62.88 | 107.33 | 0.62 | 55.1 |
19Q1 (14) | 0.69 | -0.85 | -1.65 | 49.24 | -25.92 | -20.49 | -5.15 | -478.68 | -289.34 | 461.88 | 0.0 | 0 | 131.86 | 0.42 | 88.29 | 106.67 | 6.62 | 88.56 |
18Q4 (13) | 0.69 | -2.6 | -1.32 | 66.47 | -4.72 | 7.49 | 1.36 | -35.24 | -47.49 | 461.88 | 0 | 825.07 | 131.31 | 55.32 | 98.59 | 100.05 | 40.38 | 91.04 |
18Q3 (12) | 0.71 | 2.17 | 0.32 | 69.76 | 10.01 | 0 | 2.10 | -83.5 | 131.77 | 0.00 | 0 | 0 | 84.54 | 7.11 | 3.58 | 71.27 | 2.99 | 8.02 |
18Q2 (11) | 0.70 | -0.31 | 0.19 | 63.41 | 2.39 | 0 | 12.73 | 368.01 | 0 | 0.00 | 0 | 0 | 78.93 | 12.71 | 0 | 69.20 | 22.33 | 0 |
18Q1 (10) | 0.70 | -0.53 | -1.4 | 61.93 | 0.15 | 0 | 2.72 | 5.02 | 0 | 0.00 | -100.0 | 0 | 70.03 | 5.91 | -19.49 | 56.57 | 8.02 | -14.77 |
17Q4 (9) | 0.70 | -0.97 | 0.85 | 61.84 | 0 | 0 | 2.59 | 139.18 | 0 | 49.93 | 0 | 0 | 66.12 | -18.99 | -15.35 | 52.37 | -20.63 | -14.3 |
17Q3 (8) | 0.71 | 2.03 | 0.64 | 0 | 0 | 0 | -6.61 | 0 | -769.74 | 0.00 | 0 | 0 | 81.62 | 0 | -6.36 | 65.98 | 0 | -0.65 |
17Q2 (7) | 0.70 | -1.89 | -0.53 | 0 | 0 | 0 | 0.00 | 0 | -100.0 | 0.00 | 0 | 0 | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 |
17Q1 (6) | 0.71 | 1.74 | 1.42 | 0 | 0 | 0 | 0.00 | 0 | 100.0 | 0.00 | 0 | 0 | 86.98 | 11.36 | -0.38 | 66.37 | 8.61 | 2.72 |
16Q4 (5) | 0.70 | -1.18 | 2.58 | 0 | 0 | 0 | 0.00 | 100.0 | 0 | 0.00 | 0 | 0 | 78.11 | -10.38 | -15.33 | 61.11 | -7.98 | -1.37 |
16Q3 (4) | 0.70 | 0.84 | 0.0 | 0 | 0 | 0.0 | -0.76 | -148.1 | 0.0 | 0.00 | 0 | 0.0 | 87.16 | 1.77 | 0.0 | 66.41 | -0.69 | 0.0 |
16Q2 (3) | 0.70 | 0.03 | 0.0 | 0 | 0 | 0.0 | 1.58 | 129.76 | 0.0 | 0.00 | 0 | 0.0 | 85.64 | -1.91 | 0.0 | 66.87 | 3.5 | 0.0 |
16Q1 (2) | 0.70 | 2.9 | 0.0 | 0 | 0 | 0.0 | -5.31 | 0 | 0.0 | 0.00 | 0 | 0.0 | 87.31 | -5.36 | 0.0 | 64.61 | 4.28 | 0.0 |
15Q4 (1) | 0.68 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 92.25 | 0.0 | 0.0 | 61.96 | 0.0 | 0.0 |