- 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 | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 17Q4 (20) | 0.58 | 39.69 | 72.75 | 0 | 0 | 0 | 0.00 | 100.0 | 0 | 0.00 | 0 | 0 | 114.38 | 2.46 | -10.1 | 76.39 | 4.89 | -6.04 |
| 17Q3 (19) | 0.42 | 9.13 | 63.8 | 0 | 0 | 0 | -6.79 | 0 | -2986.36 | 0.00 | 0 | 0 | 111.63 | 5.11 | -38.24 | 72.83 | 3.09 | -13.83 |
| 17Q2 (18) | 0.38 | 13.66 | 67.1 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 | 0.00 | 0 | 0 | 106.20 | 0.46 | -49.55 | 70.65 | 37.5 | -9.35 |
| 17Q1 (17) | 0.34 | -0.3 | 43.51 | 0 | 0 | 0 | -10.30 | 0 | 0 | 0.00 | 0 | 0 | 105.71 | -16.91 | -51.4 | 51.38 | -36.8 | -43.66 |
| 16Q4 (16) | 0.34 | 32.45 | 42.01 | 0 | 0 | 0 | 0.00 | 100.0 | 0 | 0.00 | 0 | 0 | 127.23 | -29.61 | -43.08 | 81.30 | -3.81 | -17.45 |
| 16Q3 (15) | 0.26 | 11.33 | 6.99 | 0 | 0 | 0 | -0.22 | 94.05 | 0 | 0.00 | 0 | 0 | 180.76 | -14.14 | -21.61 | 84.52 | 8.44 | -26.7 |
| 16Q2 (14) | 0.23 | -2.38 | -6.63 | 0 | 0 | 0 | -3.70 | 0 | 0 | 0.00 | 0 | 0 | 210.52 | -3.2 | 17.92 | 77.94 | -14.53 | -8.74 |
| 16Q1 (13) | 0.24 | -1.34 | -5.09 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 217.49 | -2.69 | 37.75 | 91.19 | -7.4 | 5.86 |
| 15Q4 (12) | 0.24 | -0.21 | -12.55 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 223.51 | -3.07 | 53.83 | 98.48 | -14.59 | 23.64 |
| 15Q3 (11) | 0.24 | -2.85 | -7.66 | 0 | 0 | 0 | 0.00 | 0 | -100.0 | 0.00 | 0 | 0 | 230.58 | 29.15 | 70.8 | 115.30 | 35.01 | 100.31 |
| 15Q2 (10) | 0.25 | -0.77 | 3.49 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 178.53 | 13.07 | 31.14 | 85.40 | -0.86 | 86.95 |
| 15Q1 (9) | 0.25 | -9.1 | -1.98 | 0 | 0 | 0 | 0.00 | 0 | -100.0 | 0.00 | 0 | 0 | 157.89 | 8.66 | 16.58 | 86.14 | 8.15 | 66.26 |
| 14Q4 (8) | 0.27 | 5.38 | 16.16 | 0 | 0 | 0 | 0.00 | -100.0 | 0 | 0.00 | 0 | 0 | 145.30 | 7.63 | -16.53 | 79.65 | 38.38 | -4.2 |
| 14Q3 (7) | 0.26 | 8.88 | 2.25 | 0 | 0 | 0 | 10.87 | 0 | 0 | 0.00 | 0 | 0 | 135.00 | -0.84 | -45.06 | 57.56 | 26.01 | -35.53 |
| 14Q2 (6) | 0.24 | -6.02 | 2.99 | 0 | 0 | 0 | 0.00 | -100.0 | 0 | 0.00 | 0 | 0 | 136.14 | 0.52 | -50.19 | 45.68 | -11.83 | 0 |
| 14Q1 (5) | 0.25 | 7.72 | -10.55 | 0 | 0 | 0 | 3.27 | 0 | 0 | 0.00 | 0 | 0 | 135.44 | -22.2 | -35.84 | 51.81 | -37.68 | -65.41 |
| 13Q4 (4) | 0.23 | -7.24 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 174.08 | -29.16 | 0.0 | 83.14 | -6.88 | 0.0 |
| 13Q3 (3) | 0.25 | 9.67 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 245.74 | -10.08 | 0.0 | 89.28 | 0 | 0.0 |
| 13Q2 (2) | 0.23 | -18.37 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 273.30 | 29.46 | 0.0 | 0.00 | -100.0 | 0.0 |
| 13Q1 (1) | 0.28 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 211.11 | 0.0 | 0.0 | 149.78 | 0.0 | 0.0 |
