- 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) | 0.24 | -12.31 | 15.48 | -17.35 | 50.88 | -1.72 | 13.13 | -55.92 | 0.44 | 141.96 | 356.74 | 37.92 | 329.27 | 39.47 |
| 2018 (9) | 0.27 | 45.87 | 18.73 | 102.49 | 51.77 | 20.26 | 29.79 | -18.38 | 0.18 | 0 | 258.65 | -26.18 | 236.08 | -27.42 |
| 2017 (8) | 0.18 | -33.67 | 9.25 | -40.44 | 43.05 | -0.67 | 36.50 | -78.04 | 0.00 | 0 | 350.39 | -10.86 | 325.28 | -11.86 |
| 2016 (7) | 0.28 | 211.7 | 15.53 | 0 | 43.34 | -1.72 | 166.23 | 0 | 0.89 | 0 | 393.06 | -57.84 | 369.06 | -56.69 |
| 2015 (6) | 0.09 | -44.12 | 0 | 0 | 44.1 | 11.82 | 0.00 | 0 | 0.00 | 0 | 932.34 | 115.0 | 852.16 | 126.64 |
| 2014 (5) | 0.16 | -28.78 | 0 | 0 | 39.44 | 17.42 | 149.96 | 156.82 | 0.00 | 0 | 433.65 | 98.58 | 376.00 | 117.92 |
| 2013 (4) | 0.22 | -13.38 | 0.98 | -50.75 | 33.59 | 18.23 | 58.39 | 57.77 | 0.00 | 0 | 218.37 | 62.24 | 172.54 | 119.66 |
| 2012 (3) | 0.26 | 0 | 1.99 | 0 | 28.41 | 0 | 37.01 | 0 | 0.00 | 0 | 134.60 | 0 | 78.55 | 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 20Q1 (20) | 0.23 | -1.4 | -6.68 | 16.17 | 4.46 | -9.77 | 14.69 | -50.46 | -31.29 | 2.44 | 47.77 | 278.08 | 376.98 | 5.67 | 34.98 | 349.12 | 6.03 | 35.66 |
| 19Q4 (19) | 0.24 | -6.82 | -12.31 | 15.48 | -3.91 | -17.35 | 29.65 | 169.79 | -28.36 | 1.65 | -37.18 | 236.15 | 356.74 | 8.84 | 37.92 | 329.27 | 8.99 | 39.47 |
| 19Q3 (18) | 0.25 | -3.22 | -8.15 | 16.11 | -5.51 | -13.25 | 10.99 | 49.32 | -54.06 | 2.63 | 42.15 | 775.46 | 327.77 | 6.68 | 39.86 | 302.12 | 6.82 | 40.66 |
| 19Q2 (17) | 0.26 | 4.95 | -2.07 | 17.05 | -4.85 | 42.08 | 7.36 | -65.58 | -80.02 | 1.85 | 186.52 | 0 | 307.26 | 10.01 | 28.16 | 282.84 | 9.9 | 27.19 |
| 19Q1 (16) | 0.25 | -7.35 | 46.03 | 17.92 | -4.32 | 108.13 | 21.38 | -48.35 | -57.13 | 0.65 | 31.38 | 0 | 279.29 | 7.98 | -26.04 | 257.35 | 9.01 | -25.77 |
| 18Q4 (15) | 0.27 | -2.4 | 45.87 | 18.73 | 0.86 | 102.49 | 41.39 | 73.04 | 50.24 | 0.49 | 63.6 | 0 | 258.65 | 10.36 | -26.18 | 236.08 | 9.92 | -27.42 |
| 18Q3 (14) | 0.27 | 3.19 | -11.36 | 18.57 | 54.75 | 0 | 23.92 | -35.07 | -24.02 | 0.30 | 0 | 0 | 234.36 | -2.24 | 17.85 | 214.78 | -3.41 | 19.89 |
| 18Q2 (13) | 0.27 | 56.5 | -18.52 | 12.0 | 39.37 | 0 | 36.84 | -26.13 | 0 | 0.00 | 0 | 0 | 239.74 | -36.52 | -21.22 | 222.37 | -35.86 | -21.99 |
| 18Q1 (12) | 0.17 | -7.45 | -25.98 | 8.61 | -6.92 | 0 | 49.87 | 81.02 | 92.4 | 0.00 | 0 | 0 | 377.64 | 7.78 | -43.6 | 346.69 | 6.58 | -44.31 |
| 17Q4 (11) | 0.18 | -40.69 | -33.67 | 9.25 | 0 | 0 | 27.55 | -12.48 | -69.66 | 0.00 | 0 | 0 | 350.39 | 76.19 | -10.86 | 325.28 | 81.57 | -11.86 |
| 17Q3 (10) | 0.31 | -5.14 | 26.13 | 0 | 0 | 0 | 31.48 | 0 | -61.46 | 0.00 | 0 | 0 | 198.87 | -34.65 | -33.0 | 179.15 | -37.16 | -34.19 |
| 17Q2 (9) | 0.33 | 42.17 | 81.6 | 0 | 0 | 0 | 0.00 | -100.0 | 0 | 0.00 | 0 | 0 | 304.32 | -54.55 | -16.03 | 285.07 | -54.21 | -13.19 |
| 17Q1 (8) | 0.23 | -17.07 | 185.11 | 0 | 0 | 0 | 25.92 | -71.45 | 0 | 0.00 | 0 | 0 | 669.60 | 70.36 | -32.5 | 622.55 | 68.69 | -29.88 |
| 16Q4 (7) | 0.28 | 12.78 | 211.7 | 0 | 0 | 0 | 90.79 | 11.14 | 0 | 0.00 | 0 | 0 | 393.06 | 32.42 | -57.84 | 369.06 | 35.57 | -56.69 |
| 16Q3 (6) | 0.25 | 36.58 | 33.53 | 0 | 0 | 0 | 81.69 | 0 | 0 | 0.00 | 0 | 0 | 296.83 | -18.09 | -25.03 | 272.22 | -17.1 | -25.63 |
| 16Q2 (5) | 0.18 | 123.2 | -2.12 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 362.40 | -63.47 | -8.96 | 328.39 | -63.01 | -11.03 |
| 16Q1 (4) | 0.08 | -9.34 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 992.04 | 6.4 | 0.0 | 887.85 | 4.19 | 0.0 |
| 15Q4 (3) | 0.09 | -51.68 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 932.34 | 135.47 | 0.0 | 852.16 | 132.8 | 0.0 |
| 15Q3 (2) | 0.18 | 0.11 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 395.95 | -0.54 | 0.0 | 366.05 | -0.83 | 0.0 |
| 15Q2 (1) | 0.18 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 398.08 | 0.0 | 0.0 | 369.12 | 0.0 | 0.0 |
