- 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 | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2020 (10) | 0.60 | 14.35 | 3.21 | 18.89 | 5.18 | -4.07 | 3.38 | 6.62 | 22.50 | -15.73 | 136.46 | -54.98 | 121.97 | -59.1 |
| 2019 (9) | 0.53 | -1.4 | 2.7 | 0.0 | 5.4 | 46.34 | 3.17 | 0.0 | 26.70 | -10.0 | 303.12 | -0.64 | 298.22 | 0.16 |
| 2018 (8) | 0.54 | 1.54 | 2.7 | 2.66 | 3.69 | 30.39 | 3.17 | 0 | 29.67 | 2.69 | 305.07 | 6.88 | 297.73 | 13.21 |
| 2017 (7) | 0.53 | 1.89 | 2.63 | 1.15 | 2.83 | -16.76 | -0.12 | 0 | 28.89 | 0.0 | 285.43 | -22.98 | 262.99 | -25.59 |
| 2016 (6) | 0.52 | -3.9 | 2.6 | -10.34 | 3.4 | 24.09 | 3.98 | -5.46 | 28.89 | -8.5 | 370.60 | 224.72 | 353.44 | 237.45 |
| 2015 (5) | 0.54 | -2.94 | 2.9 | 6.62 | 2.74 | -9.57 | 4.21 | -53.38 | 31.57 | 385.71 | 114.13 | -37.53 | 104.74 | -39.5 |
| 2014 (4) | 0.56 | 7.23 | 2.72 | 23.08 | 3.03 | 10.99 | 9.03 | 230.77 | 6.50 | -52.44 | 182.70 | 270.81 | 173.13 | 296.09 |
| 2013 (3) | 0.52 | -15.37 | 2.21 | -24.05 | 2.73 | 35.15 | 2.73 | 0 | 13.67 | 0 | 49.27 | 36.07 | 43.71 | 47.57 |
| 2012 (2) | 0.61 | 0 | 2.91 | 0 | 2.02 | 0 | -10.98 | 0 | 0.00 | 0 | 36.21 | 0 | 29.62 | 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 21Q2 (20) | 0.63 | 4.76 | 6.11 | 3.38 | 1.2 | 12.67 | 4.75 | -9.52 | 665.48 | 45.00 | -16.67 | -83.15 | 124.11 | -11.89 | 7.64 | 115.80 | -8.28 | 1.69 |
| 21Q1 (19) | 0.60 | -0.84 | 9.95 | 3.34 | 4.05 | 23.7 | 5.25 | -56.58 | 573.08 | 54.00 | 200.0 | -79.78 | 140.86 | 3.22 | -17.09 | 126.26 | 3.52 | -23.81 |
| 20Q4 (18) | 0.60 | -2.19 | 14.35 | 3.21 | 0.0 | 18.89 | 12.09 | 875.0 | 550.0 | 18.00 | -93.26 | -93.26 | 136.46 | 16.68 | -54.98 | 121.97 | 5.02 | -59.1 |
| 20Q3 (17) | 0.62 | 4.43 | 12.99 | 3.21 | 7.0 | 18.89 | 1.24 | 247.62 | -59.48 | 267.00 | 0.0 | 97.78 | 116.95 | 1.43 | -50.25 | 116.14 | 1.99 | -49.27 |
| 20Q2 (16) | 0.59 | 8.56 | 5.55 | 3.0 | 11.11 | 11.11 | -0.84 | -207.69 | -121.05 | 267.00 | 0.0 | 196.67 | 115.30 | -32.13 | -42.96 | 113.87 | -31.28 | -42.16 |
| 20Q1 (15) | 0.54 | 3.12 | -5.06 | 2.7 | 0.0 | 0.0 | 0.78 | -58.06 | -79.26 | 267.00 | 0.0 | 204.56 | 169.89 | -43.95 | 0.63 | 165.71 | -44.43 | 1.55 |
| 19Q4 (14) | 0.53 | -3.35 | -1.4 | 2.7 | 0.0 | 0.0 | 1.86 | -39.22 | -41.51 | 267.00 | 97.78 | 200.0 | 303.12 | 28.94 | -0.64 | 298.22 | 30.26 | 4.09 |
| 19Q3 (13) | 0.55 | -2.45 | 2.09 | 2.7 | 0.0 | 0.0 | 3.06 | -23.31 | 34.8 | 135.00 | 50.0 | 0.0 | 235.09 | 16.29 | -28.54 | 228.94 | 16.28 | -25.69 |
| 19Q2 (12) | 0.56 | -2.35 | 5.88 | 2.7 | 0.0 | 2.66 | 3.99 | 6.12 | -32.49 | 90.00 | 2.66 | 107.69 | 202.15 | 19.74 | -31.96 | 196.88 | 20.65 | -28.5 |
| 19Q1 (11) | 0.57 | 7.09 | 7.52 | 2.7 | 0.0 | 2.66 | 3.76 | 18.24 | 187.02 | 87.67 | -1.5 | -32.56 | 168.82 | -44.66 | -40.55 | 163.18 | -43.04 | -40.61 |
| 18Q4 (10) | 0.54 | 0.07 | 1.54 | 2.7 | 0.0 | 2.66 | 3.18 | 40.09 | 32.5 | 89.00 | -34.07 | -31.54 | 305.07 | -7.27 | 6.88 | 286.50 | -7.01 | 8.94 |
| 18Q3 (9) | 0.54 | 1.17 | 1.52 | 2.7 | 2.66 | 0 | 2.27 | -61.59 | 653.66 | 135.00 | 211.54 | 0 | 328.98 | 10.73 | 12.67 | 308.10 | 11.89 | 14.78 |
| 18Q2 (8) | 0.53 | -0.84 | 1.28 | 2.63 | 0.0 | 0 | 5.91 | 351.15 | 0 | 43.33 | -66.67 | 0 | 297.10 | 4.62 | -24.94 | 275.35 | 0.22 | -27.52 |
| 18Q1 (7) | 0.53 | 1.14 | 1.89 | 2.63 | 0.0 | 0 | 1.31 | -45.42 | 137.86 | 130.00 | 0.0 | 0 | 283.98 | -0.51 | -33.36 | 274.74 | 4.47 | -33.09 |
| 17Q4 (6) | 0.53 | 0.06 | 1.89 | 2.63 | 0 | 0 | 2.40 | 685.37 | 0 | 130.00 | 0 | 0 | 285.43 | -2.24 | -22.98 | 262.99 | -2.03 | -25.59 |
| 17Q3 (5) | 0.53 | 0.94 | -2.15 | 0 | 0 | 0 | -0.41 | 0 | -86.36 | 0.00 | 0 | 0 | 291.98 | -26.23 | 11.91 | 268.43 | -29.35 | 8.0 |
| 17Q2 (4) | 0.52 | -0.25 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 | 0.00 | 0 | 0.0 | 395.81 | -7.12 | 0.0 | 379.92 | -7.48 | 0.0 |
| 17Q1 (3) | 0.52 | 1.14 | 0.0 | 0 | 0 | 0.0 | -3.46 | 0 | 0.0 | 0.00 | 0 | 0.0 | 426.17 | 14.99 | 0.0 | 410.64 | 16.18 | 0.0 |
| 16Q4 (2) | 0.52 | -3.92 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 | 0.00 | 0 | 0.0 | 370.60 | 42.05 | 0.0 | 353.44 | 42.21 | 0.0 |
| 16Q3 (1) | 0.54 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.22 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 260.90 | 0.0 | 0.0 | 248.54 | 0.0 | 0.0 |
