- 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) | 0.41 | -1.14 | 55.46 | -19.75 | 326.35 | 7.02 | 2.50 | 0 | 3.14 | 0.0 | 183.04 | -4.64 | 147.27 | -0.29 |
| 2018 (9) | 0.41 | -0.79 | 69.11 | 10.68 | 304.94 | -8.3 | -3.55 | 0 | 3.14 | 0.0 | 191.94 | 1.76 | 147.70 | -1.75 |
| 2017 (8) | 0.42 | -3.64 | 62.44 | -16.03 | 332.53 | 1.5 | 16.41 | -75.39 | 3.14 | 2628.2 | 188.62 | 27.08 | 150.33 | 21.99 |
| 2016 (7) | 0.43 | 18.33 | 74.36 | 183.17 | 327.63 | -15.15 | 66.68 | -48.72 | 0.12 | 98.08 | 148.43 | -19.95 | 123.23 | -24.06 |
| 2015 (6) | 0.36 | -5.73 | 26.26 | -29.69 | 386.15 | 11.86 | 130.04 | 38.44 | 0.06 | -73.37 | 185.43 | 2.05 | 162.28 | 4.25 |
| 2014 (5) | 0.39 | -4.61 | 37.35 | 13.91 | 345.2 | -5.54 | 93.93 | 24.34 | 0.22 | -33.99 | 181.70 | 3.43 | 155.67 | 2.44 |
| 2013 (4) | 0.41 | 0 | 32.79 | 0 | 365.43 | 0 | 75.54 | 0 | 0.33 | 0 | 175.68 | 0 | 151.96 | 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 | 7.11 | 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 | 7.11 | 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 | 7.11 | 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 | 7.11 | 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 | 7.11 | 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 | 7.11 | 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 | 7.11 | 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 | 7.11 | 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 | 7.11 | 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 | 7.11 | 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 | 7.11 | 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 | 7.11 | 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 | 7.11 | 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 | 7.11 | 0.0 | 1.57 | 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 | 7.11 | 0.0 | -97.24 | 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 | 7.11 | 0.0 | -97.24 | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 |
| 20Q3 (4) | 0.55 | 15.46 | 0.0 | 75.64 | 16.23 | 0.0 | 49.56 | 14.67 | 0.0 | 7.11 | 1.57 | 0.0 | 138.15 | -16.93 | 0.0 | 89.95 | -31.42 | 0.0 |
| 20Q2 (3) | 0.47 | 17.38 | 0.0 | 65.08 | 16.32 | 0.0 | 43.22 | 249.65 | 0.0 | 7.01 | -97.29 | 0.0 | 166.31 | -17.18 | 0.0 | 131.16 | -16.56 | 0.0 |
| 20Q1 (2) | 0.40 | -1.32 | 0.0 | 55.95 | 0.88 | 0.0 | -28.88 | -934.68 | 0.0 | 258.17 | 0.0 | 0.0 | 200.80 | 9.7 | 0.0 | 157.19 | 6.74 | 0.0 |
| 19Q4 (1) | 0.41 | 0.0 | 0.0 | 55.46 | 0.0 | 0.0 | 3.46 | 0.0 | 0.0 | 258.17 | 0.0 | 0.0 | 183.04 | 0.0 | 0.0 | 147.27 | 0.0 | 0.0 |
