- 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) | 0.78 | 6.12 | 1.25 | 68.92 | 5.22 | 2.35 | 5.18 | 0 | 3.00 | 0 | 160.21 | -20.59 | 146.07 | -22.52 |
| 2018 (9) | 0.73 | -6.1 | 0.74 | 2.78 | 5.1 | 5.37 | 0.00 | 0 | 0.00 | 0 | 201.75 | 8.26 | 188.53 | 5.11 |
| 2017 (8) | 0.78 | 1.62 | 0.72 | -7.69 | 4.84 | -18.66 | 0.00 | 0 | 14.40 | 509.23 | 186.35 | -7.84 | 179.37 | -10.86 |
| 2016 (7) | 0.77 | -0.6 | 0.78 | -2.5 | 5.95 | -13.77 | 0.00 | 0 | 2.36 | -17.27 | 202.21 | -2.99 | 201.22 | -1.83 |
| 2015 (6) | 0.77 | -1.92 | 0.8 | 42.86 | 6.9 | 0.0 | 0.00 | 0 | 2.86 | 0 | 208.45 | 10.81 | 204.97 | 9.62 |
| 2014 (5) | 0.79 | -1.8 | 0.56 | 5.66 | 6.9 | 4.55 | 0.00 | 0 | 0.00 | 0 | 188.11 | 42.27 | 186.98 | 47.33 |
| 2013 (4) | 0.80 | 0 | 0.53 | 0 | 6.6 | 0 | 0.00 | 0 | 0.00 | 0 | 132.22 | 0 | 126.91 | 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 | 13.00 | 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 | 13.00 | 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 | 13.00 | 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 | 13.00 | 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 | 13.00 | 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 | 13.00 | 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 | 13.00 | 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 | 13.00 | 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 | 13.00 | 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 | 13.00 | 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 | 13.00 | 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 | 13.00 | 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 | 13.00 | 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 | 13.00 | 0.0 | 0.0 | 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 | 13.00 | 0.0 | 0 | 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 | 13.00 | 0.0 | 0 | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 |
| 20Q3 (4) | 0.63 | -20.0 | 0.0 | 1.21 | -2.42 | 0.0 | -96.27 | -1068.33 | 0.0 | 13.00 | 0.0 | 0.0 | 167.32 | 32.63 | 0.0 | 163.25 | 2524.6 | 0.0 |
| 20Q2 (3) | 0.79 | 0.78 | 0.0 | 1.24 | -1.59 | 0.0 | -8.24 | 67.48 | 0.0 | 13.00 | 0 | 0.0 | 126.16 | -22.32 | 0.0 | 6.22 | -95.77 | 0.0 |
| 20Q1 (2) | 0.78 | 0.33 | 0.0 | 1.26 | 0.8 | 0.0 | -25.34 | 63.24 | 0.0 | 0.00 | 0 | 0.0 | 162.41 | 1.37 | 0.0 | 146.96 | 0.61 | 0.0 |
| 19Q4 (1) | 0.78 | 0.0 | 0.0 | 1.25 | 0.0 | 0.0 | -68.93 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 160.21 | 0.0 | 0.0 | 146.07 | 0.0 | 0.0 |
