- 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) | 0.39 | -5.21 | 94.41 | -2.62 | 174.38 | 9.87 | 15.62 | 95.98 | 2.98 | 32.28 | 170.27 | 17.23 | 123.31 | 21.78 |
| 2019 (9) | 0.41 | 2.92 | 96.95 | -3.22 | 158.71 | -9.58 | 7.97 | -63.03 | 2.25 | 36.7 | 145.24 | -16.8 | 101.26 | -11.85 |
| 2018 (8) | 0.40 | -34.18 | 100.18 | 28.68 | 175.53 | 38.87 | 21.56 | 22.99 | 1.65 | -46.26 | 174.57 | 10.17 | 114.87 | 8.21 |
| 2017 (7) | 0.61 | 17.63 | 77.85 | 116.85 | 126.4 | 11.26 | 17.53 | -25.37 | 3.07 | 65.39 | 158.46 | -11.27 | 106.15 | -14.74 |
| 2016 (6) | 0.52 | -6.85 | 35.9 | 105.61 | 113.61 | 138.68 | 23.49 | 32.26 | 1.86 | 60.37 | 178.59 | 10.28 | 124.50 | 19.05 |
| 2015 (5) | 0.56 | 6.28 | 17.46 | -29.37 | 47.6 | 20.54 | 17.76 | 35.88 | 1.16 | -73.0 | 161.94 | -3.7 | 104.58 | 5.41 |
| 2014 (4) | 0.52 | 1.67 | 24.72 | 12.67 | 39.49 | 6.59 | 13.07 | 16.91 | 4.29 | -10.99 | 168.17 | 7.47 | 99.21 | 15.35 |
| 2013 (3) | 0.51 | 0 | 21.94 | 0 | 37.05 | 0 | 11.18 | 0 | 4.81 | 0 | 156.48 | 0 | 86.01 | 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 21Q3 (20) | 0.32 | 0.65 | -19.81 | 46.91 | -2.13 | -52.06 | 12.70 | -48.69 | -51.17 | 14.12 | 123.36 | 72.49 | 192.77 | 3.06 | 11.33 | 144.38 | 2.47 | 18.65 |
| 21Q2 (19) | 0.32 | -3.96 | -22.55 | 47.93 | -14.46 | -48.5 | 24.75 | -7.68 | -4.84 | 6.32 | 18.51 | -10.55 | 187.04 | 7.95 | 16.51 | 140.90 | 9.56 | 28.61 |
| 21Q1 (18) | 0.34 | -14.23 | -19.34 | 56.03 | -40.65 | -41.16 | 26.81 | 364.64 | 187.04 | 5.33 | -84.64 | -51.18 | 173.27 | 1.76 | 22.63 | 128.60 | 4.29 | 33.86 |
| 20Q4 (17) | 0.39 | -3.29 | -5.21 | 94.41 | -3.52 | -2.62 | 5.77 | -77.82 | 133.6 | 34.72 | 324.19 | 98.69 | 170.27 | -1.66 | 17.23 | 123.31 | 1.33 | 21.78 |
| 20Q3 (16) | 0.40 | -2.79 | -6.06 | 97.85 | 5.15 | -8.07 | 26.01 | 0.0 | 165.95 | 8.18 | 15.83 | 231.0 | 173.15 | 7.85 | 32.74 | 121.69 | 11.07 | 33.46 |
| 20Q2 (15) | 0.42 | 0.02 | -2.46 | 93.06 | -2.28 | -7.79 | 26.01 | 178.48 | 142.86 | 7.07 | -35.31 | -12.53 | 160.54 | 13.62 | 21.36 | 109.56 | 14.04 | 25.2 |
| 20Q1 (14) | 0.42 | 0.8 | 9.55 | 95.23 | -1.77 | -2.54 | 9.34 | 278.14 | 3.66 | 10.92 | -37.48 | 28.7 | 141.29 | -2.72 | -9.1 | 96.07 | -5.13 | -3.52 |
| 19Q4 (13) | 0.41 | -4.15 | 2.92 | 96.95 | -8.92 | -3.22 | 2.47 | -74.74 | -74.82 | 17.47 | 606.64 | 40.37 | 145.24 | 11.35 | -16.8 | 101.26 | 11.06 | -11.85 |
| 19Q3 (12) | 0.43 | 0.94 | -2.09 | 106.44 | 5.47 | 1.21 | 9.78 | -8.68 | -73.15 | 2.47 | -69.39 | -32.63 | 130.44 | -1.39 | -21.79 | 91.18 | 4.19 | -20.8 |
| 19Q2 (11) | 0.43 | 12.34 | -0.16 | 100.92 | 3.29 | 0.95 | 10.71 | 18.87 | -57.85 | 8.08 | -4.83 | 30.58 | 132.28 | -14.89 | -20.89 | 87.51 | -12.11 | -22.03 |
| 19Q1 (10) | 0.38 | -5.31 | -36.79 | 97.71 | -2.47 | 18.96 | 9.01 | -8.15 | -22.93 | 8.49 | -31.81 | -40.93 | 155.43 | -10.96 | -5.06 | 99.57 | -13.32 | -7.13 |
| 18Q4 (9) | 0.40 | -8.82 | -34.18 | 100.18 | -4.74 | 0 | 9.81 | -73.07 | -28.03 | 12.45 | 239.12 | 0 | 174.57 | 4.67 | 9.81 | 114.87 | -0.23 | 8.21 |
| 18Q3 (8) | 0.44 | 2.92 | -38.01 | 105.17 | 5.2 | 0 | 36.43 | 43.37 | 66.42 | 3.67 | -40.66 | 0 | 166.78 | -0.26 | 48.7 | 115.13 | 2.58 | 58.65 |
| 18Q2 (7) | 0.43 | -28.88 | -23.38 | 99.97 | 21.71 | 0 | 25.41 | 117.37 | 0 | 6.19 | -56.95 | 0 | 167.21 | 2.13 | 14.3 | 112.23 | 4.67 | 46.78 |
| 18Q1 (6) | 0.60 | -1.39 | 19.5 | 82.14 | 0 | 0 | 11.69 | -14.23 | -5.88 | 14.37 | 0 | 0 | 163.72 | 2.98 | 19.77 | 107.22 | 1.01 | 33.29 |
| 17Q4 (5) | 0.61 | -14.11 | 17.63 | 0 | 0 | 0 | 13.63 | -37.73 | -21.58 | 0.00 | 0 | 0 | 158.98 | 41.74 | 11.13 | 106.15 | 46.27 | 24.53 |
| 17Q3 (4) | 0.71 | 27.2 | 0.0 | 0 | 0 | 0.0 | 21.89 | 0 | 0.0 | 0.00 | 0 | 0.0 | 112.16 | -23.33 | 0.0 | 72.57 | -5.09 | 0.0 |
| 17Q2 (3) | 0.56 | 10.93 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 | 0.00 | 0 | 0.0 | 146.29 | 7.02 | 0.0 | 76.46 | -4.95 | 0.0 |
| 17Q1 (2) | 0.50 | -2.93 | 0.0 | 0 | 0 | 0.0 | 12.42 | -28.54 | 0.0 | 0.00 | 0 | 0.0 | 136.69 | -4.45 | 0.0 | 80.44 | -5.63 | 0.0 |
| 16Q4 (1) | 0.52 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 17.38 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 143.06 | 0.0 | 0.0 | 85.24 | 0.0 | 0.0 |
