- 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 | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2018 (10) | 0.97 | 27.74 | 18.29 | 19.39 | 50.99 | -13.3 | -8.22 | 0 | 0.00 | 0 | 73.19 | -17.96 | 54.74 | 6.02 |
| 2017 (9) | 0.76 | -2.38 | 15.32 | -8.48 | 58.81 | -21.49 | -5.88 | 0 | 0.00 | 0 | 89.21 | 11.65 | 51.63 | 6.7 |
| 2016 (8) | 0.78 | 13.35 | 16.74 | 8.77 | 74.91 | 8.66 | -7.22 | 0 | 0.00 | 0 | 79.90 | -17.29 | 48.39 | 3.71 |
| 2015 (7) | 0.69 | -4.3 | 15.39 | 17.21 | 68.94 | 115.24 | -9.12 | 0 | 0.00 | 0 | 96.60 | -3.87 | 46.66 | 9.17 |
| 2014 (6) | 0.72 | 25.34 | 13.13 | -9.32 | 32.03 | 0 | -52.31 | 0 | 0.00 | 0 | 100.49 | -23.36 | 42.74 | -51.82 |
| 2013 (5) | 0.57 | 0 | 14.48 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 131.12 | 0 | 88.71 | 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 19Q4 (20) | 0.94 | 0 | -3.01 | 17.43 | 0 | -4.7 | -25.19 | 0 | -161.85 | 0.03 | 0.0 | -98.09 | 75.63 | 0 | 3.33 | 43.86 | 0 | -19.88 |
| 19Q3 (19) | 0.00 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 0.03 | 0.0 | -98.09 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 19Q2 (18) | 0.68 | 0 | -9.87 | 18.89 | 0 | 28.15 | 2.86 | 0 | 145.04 | 0.03 | -98.09 | -98.09 | 83.50 | 0 | 2.93 | 52.20 | 0 | -10.25 |
| 19Q1 (17) | 0.00 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | 100.0 | 0 | 1.71 | 0.0 | 0.0 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 18Q4 (16) | 0.97 | 0 | 27.74 | 18.29 | 0 | 19.39 | -9.62 | 0 | -23.49 | 1.71 | 0.0 | 0.0 | 73.19 | 0 | -17.96 | 54.74 | 0 | 6.02 |
| 18Q3 (15) | 0.00 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | 100.0 | 0 | 1.71 | 0.0 | 0.0 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 18Q2 (14) | 0.75 | 0 | -11.97 | 14.74 | 0 | -24.95 | -6.35 | 0 | -38.04 | 1.71 | 0.0 | 0.0 | 81.12 | 0 | 15.16 | 58.16 | 0 | 40.96 |
| 18Q1 (13) | 0.00 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | 100.0 | 0 | 1.71 | 0.0 | 0.0 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 17Q4 (12) | 0.76 | 0 | -2.38 | 15.32 | 0 | -8.48 | -7.79 | 0 | 61.94 | 1.71 | 0.0 | 0.0 | 89.21 | 0 | 11.65 | 51.63 | 0 | 6.7 |
| 17Q3 (11) | 0.00 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | 100.0 | 0 | 1.71 | 0.0 | 0.0 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 17Q2 (10) | 0.86 | 0 | 36.82 | 19.64 | 0 | 39.19 | -4.60 | 0 | -299.13 | 1.71 | 0.0 | 0.0 | 70.44 | 0 | -27.29 | 41.26 | 0 | -22.5 |
| 17Q1 (9) | 0.00 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | 100.0 | 0 | 1.71 | 0.0 | 0 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 16Q4 (8) | 0.78 | 0 | 13.35 | 16.74 | 0 | 8.77 | -20.47 | 0 | -31.13 | 1.71 | 0.0 | 0 | 79.90 | 0 | -17.29 | 48.39 | 0 | 3.71 |
| 16Q3 (7) | 0.00 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 1.71 | 0.0 | 0 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 16Q2 (6) | 0.63 | 0 | -4.14 | 14.11 | 0 | 0 | 2.31 | 0 | 9.48 | 1.71 | 0 | 0 | 96.88 | 0 | -8.96 | 53.24 | 0 | -1.04 |
