- 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 998.00 | 0.0 | 0.0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (19) | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 998.00 | 0.0 | 0.0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q1 (18) | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 998.00 | 0.0 | 0.0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (17) | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 998.00 | 0.0 | 0.0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (16) | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 998.00 | 0.0 | 0.0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (15) | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 998.00 | 0.0 | 0.0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (14) | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 998.00 | 0.0 | 0.0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (13) | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 998.00 | 0.0 | 0.0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (12) | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 998.00 | 0.0 | 0.0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (11) | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 998.00 | 0.0 | 0.0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (10) | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 998.00 | 0.0 | 0.0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (9) | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 998.00 | 0.0 | 0.0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (8) | 0.00 | 0 | -100.0 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 | 998.00 | 0.0 | 0.0 | 0.00 | 0 | -100.0 | 0.00 | 0 | -100.0 |
| 21Q2 (7) | 0.00 | 0 | -100.0 | 0 | 0 | -100.0 | 0.00 | 0 | 100.0 | 998.00 | 0.0 | 0 | 0.00 | 0 | -100.0 | 0.00 | 0 | -100.0 |
| 21Q1 (6) | 0.00 | 0 | -100.0 | 0 | 0 | -100.0 | 0.00 | 0 | 100.0 | 998.00 | 0.0 | 0 | 0.00 | 0 | -100.0 | 0.00 | 0 | -100.0 |
| 20Q4 (5) | 0.00 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | 0.00 | -100.0 | 100.0 | 998.00 | 0.0 | 0 | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 |
| 20Q3 (4) | 0.89 | 0.44 | 0.0 | 54.84 | 3.77 | 0.0 | 1.21 | 111.91 | 0.0 | 998.00 | 0 | 0.0 | 123.35 | 2.09 | 0.0 | 108.05 | 5.19 | 0.0 |
| 20Q2 (3) | 0.89 | 2.74 | 0.0 | 52.85 | 0.04 | 0.0 | -10.16 | 29.49 | 0.0 | 0.00 | 0 | 0.0 | 120.83 | 3.3 | 0.0 | 102.72 | 4.39 | 0.0 |
| 20Q1 (2) | 0.87 | 7.11 | 0.0 | 52.83 | 13.25 | 0.0 | -14.41 | 73.62 | 0.0 | 0.00 | 0 | 0.0 | 116.97 | -12.66 | 0.0 | 98.40 | -2.34 | 0.0 |
| 19Q4 (1) | 0.81 | 0.0 | 0.0 | 46.65 | 0.0 | 0.0 | -54.62 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 133.93 | 0.0 | 0.0 | 100.76 | 0.0 | 0.0 |
