- 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) | 0.39 | 4.46 | 4.75 | 0 | 0 | 0 | 112.16 | 5.89 | 0 | 0.00 | 0 | 0 | 362.25 | -11.88 | 36.58 | 241.42 | -10.53 | 34.26 |
| 17Q3 (19) | 0.37 | -13.12 | 9.9 | 0 | 0 | 0 | 105.92 | 0 | 88.84 | 0.00 | 0 | 0 | 411.07 | 29.32 | 39.75 | 269.82 | 28.05 | 31.86 |
| 17Q2 (18) | 0.43 | 13.5 | 15.98 | 0 | 0 | 0 | 0.00 | 0 | -100.0 | 0.00 | 0 | 0 | 317.87 | -22.51 | 17.63 | 210.71 | -20.9 | 13.27 |
| 17Q1 (17) | 0.37 | 1.68 | 36.94 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 410.22 | 54.67 | 5.36 | 266.39 | 48.14 | 0.14 |
| 16Q4 (16) | 0.37 | 9.6 | 36.27 | 0 | 0 | 0 | 0.00 | -100.0 | 0 | 0.00 | 0 | 0 | 265.23 | -9.83 | -31.43 | 179.82 | -12.12 | -34.41 |
| 16Q3 (15) | 0.34 | -8.32 | 36.21 | 0 | 0 | 0 | 56.09 | -87.15 | 0 | 0.00 | 0 | 0 | 294.14 | 8.84 | -31.58 | 204.62 | 10.0 | -29.82 |
| 16Q2 (14) | 0.37 | 34.02 | 14.59 | 0 | 0 | 0 | 436.38 | 0 | 0 | 0.00 | 0 | 0 | 270.24 | -30.59 | -11.68 | 186.02 | -30.08 | -12.88 |
| 16Q1 (13) | 0.27 | 1.18 | 22.57 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 389.35 | 0.66 | -17.42 | 266.03 | -2.97 | -18.41 |
| 15Q4 (12) | 0.27 | 9.56 | -6.5 | 0 | 0 | 0 | 0.00 | 0 | -100.0 | 0.00 | 0 | 0 | 386.78 | -10.04 | 16.6 | 274.16 | -5.96 | 20.59 |
| 15Q3 (11) | 0.25 | -22.87 | -34.65 | 0 | 0 | 0 | 0.00 | 0 | -100.0 | 0.00 | 0 | 0 | 429.93 | 40.51 | 81.73 | 291.55 | 36.54 | 114.26 |
| 15Q2 (10) | 0.32 | 43.35 | -24.89 | 0 | 0 | 0 | 0.00 | 0 | -100.0 | 0.00 | 0 | 0 | 305.98 | -35.1 | 48.09 | 213.52 | -34.52 | 71.2 |
| 15Q1 (9) | 0.22 | -22.81 | -41.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 | 0.00 | 0 | 0 | 471.46 | 42.13 | 102.07 | 326.07 | 43.43 | 111.83 |
| 14Q4 (8) | 0.29 | -23.43 | -24.13 | 0 | 0 | 0 | 49.09 | 85.74 | 118.66 | 0.00 | 0 | 0 | 331.71 | 40.21 | 44.73 | 227.34 | 67.08 | 47.83 |
| 14Q3 (7) | 0.38 | -11.36 | -18.12 | 0 | 0 | 0 | 26.43 | -10.41 | 81.03 | 0.00 | 0 | 0 | 236.58 | 14.5 | 30.1 | 136.07 | 9.1 | 22.82 |
| 14Q2 (6) | 0.43 | 12.6 | -2.02 | 0 | 0 | 0 | 29.50 | 24.37 | 63.25 | 0.00 | 0 | 0 | 206.62 | -11.44 | 2.21 | 124.72 | -18.98 | 6.46 |
| 14Q1 (5) | 0.38 | -0.73 | -4.59 | 0 | 0 | 0 | 23.72 | 5.66 | 332.06 | 0.00 | 0 | 0 | 233.32 | 1.8 | 9.98 | 153.93 | 0.1 | 24.42 |
| 13Q4 (4) | 0.38 | -17.36 | 0.0 | 0 | 0 | 0.0 | 22.45 | 53.77 | 0.0 | 0.00 | 0 | 0.0 | 229.19 | 26.04 | 0.0 | 153.78 | 38.8 | 0.0 |
| 13Q3 (3) | 0.46 | 6.07 | 0.0 | 0 | 0 | 0.0 | 14.60 | -19.2 | 0.0 | 0.00 | 0 | 0.0 | 181.84 | -10.05 | 0.0 | 110.79 | -5.43 | 0.0 |
| 13Q2 (2) | 0.43 | 9.65 | 0.0 | 0 | 0 | 0.0 | 18.07 | 229.14 | 0.0 | 0.00 | 0 | 0.0 | 202.16 | -4.7 | 0.0 | 117.15 | -5.31 | 0.0 |
| 13Q1 (1) | 0.40 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.49 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 212.14 | 0.0 | 0.0 | 123.72 | 0.0 | 0.0 |
