- 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 | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2021 (10) | 0.49 | 2.95 | 91.46 | 4.78 | 89.01 | 21.43 | 8.87 | 12.85 | 4.30 | 6.04 | 208.60 | -2.98 | 101.28 | -5.43 |
| 2020 (9) | 0.48 | -7.56 | 87.29 | -8.39 | 73.3 | -10.39 | 7.86 | 10.24 | 4.05 | 43.36 | 215.01 | 27.4 | 107.10 | 30.05 |
| 2019 (8) | 0.52 | 6.6 | 95.28 | 12.16 | 81.8 | 10.71 | 7.13 | -8.24 | 2.83 | -6.78 | 168.77 | 2.63 | 82.35 | -10.8 |
| 2018 (7) | 0.49 | 5.87 | 84.95 | 15.53 | 73.89 | 24.21 | 7.77 | -10.48 | 3.03 | 87.55 | 164.44 | -5.58 | 92.32 | -22.98 |
| 2017 (6) | 0.46 | 10.49 | 73.53 | 41.7 | 59.49 | -9.02 | 8.68 | -55.62 | 1.62 | 129.24 | 174.15 | -21.96 | 119.86 | -30.62 |
| 2016 (5) | 0.41 | 11.06 | 51.89 | 6.92 | 65.39 | 7.21 | 19.56 | -10.03 | 0.71 | 268.42 | 223.16 | 19.49 | 172.76 | 18.97 |
| 2015 (4) | 0.37 | 3.21 | 48.53 | 10.32 | 60.99 | 5.46 | 21.74 | 1.12 | 0.19 | 84.68 | 186.76 | 1.17 | 145.21 | -4.79 |
| 2014 (3) | 0.36 | 18.69 | 43.99 | 217.39 | 57.83 | 18.53 | 21.50 | -42.05 | 0.10 | 0 | 184.60 | -40.97 | 152.52 | -33.57 |
| 2013 (2) | 0.30 | 76.86 | 13.86 | 161.02 | 48.79 | 28.19 | 37.10 | -0.05 | 0.00 | 0 | 312.74 | -31.56 | 229.59 | -39.29 |
| 2012 (1) | 0.17 | 0 | 5.31 | 0 | 38.06 | 0 | 37.12 | 0 | 0.13 | 0 | 456.95 | 0 | 378.17 | 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 21Q4 (20) | 0.49 | -0.38 | 2.95 | 91.46 | -0.96 | 4.78 | 5.39 | -10.61 | -61.03 | 24.45 | -26.19 | 120.36 | 208.60 | 0.9 | -2.98 | 101.28 | 3.63 | -5.43 |
| 21Q3 (19) | 0.49 | 1.9 | 0.61 | 92.35 | 6.63 | 3.38 | 6.03 | -51.95 | -50.04 | 33.13 | 218.35 | 200.95 | 206.74 | -5.64 | 0.99 | 97.73 | -16.86 | -0.38 |
| 21Q2 (18) | 0.48 | 2.28 | -4.66 | 86.61 | -3.97 | -2.16 | 12.55 | 16.2 | 104.73 | 10.41 | -32.65 | -49.44 | 219.09 | -0.94 | 13.31 | 117.55 | 4.48 | 33.84 |
| 21Q1 (17) | 0.47 | -0.84 | -8.69 | 90.19 | 3.32 | -7.34 | 10.80 | -21.91 | 289.89 | 15.45 | 39.24 | -74.78 | 221.18 | 2.87 | 24.86 | 112.51 | 5.05 | 33.13 |
| 20Q4 (16) | 0.48 | -2.65 | -7.56 | 87.29 | -2.28 | -8.39 | 13.83 | 14.58 | 45.73 | 11.10 | 0.8 | 34.78 | 215.01 | 5.03 | 27.4 | 107.10 | 9.17 | 30.05 |
| 20Q3 (15) | 0.49 | -3.44 | -8.24 | 89.33 | 0.92 | -13.51 | 12.07 | 96.9 | 64.44 | 11.01 | -46.52 | 4.49 | 204.72 | 5.88 | 23.61 | 98.10 | 11.69 | 25.22 |
| 20Q2 (14) | 0.51 | -2.04 | -1.09 | 88.52 | -9.05 | -3.82 | 6.13 | 121.3 | -4.81 | 20.58 | -66.4 | 115.02 | 193.36 | 9.16 | 23.67 | 87.83 | 3.93 | 9.9 |
| 20Q1 (13) | 0.52 | 0.39 | 4.74 | 97.33 | 2.15 | 5.86 | 2.77 | -70.81 | -45.15 | 61.26 | 644.11 | 301.15 | 177.14 | 4.96 | 7.03 | 84.51 | 2.62 | -9.33 |
| 19Q4 (12) | 0.52 | -3.36 | 6.6 | 95.28 | -7.75 | 12.16 | 9.49 | 29.29 | 19.82 | 8.23 | -21.85 | -18.52 | 168.77 | 1.9 | 2.63 | 82.35 | 5.12 | -10.8 |
| 19Q3 (11) | 0.54 | 4.08 | 7.38 | 103.28 | 12.21 | 20.02 | 7.34 | 13.98 | -7.9 | 10.53 | 10.06 | -20.35 | 165.62 | 5.93 | 3.09 | 78.34 | -1.98 | -15.29 |
| 19Q2 (10) | 0.51 | 3.73 | 5.09 | 92.04 | 0.11 | 15.53 | 6.44 | 27.52 | -12.02 | 9.57 | -37.32 | -42.84 | 156.35 | -5.53 | -9.38 | 79.92 | -14.26 | -29.41 |
| 19Q1 (9) | 0.50 | 2.16 | 10.8 | 91.94 | 8.23 | 22.75 | 5.05 | -36.24 | -34.75 | 15.27 | 51.14 | 155.51 | 165.50 | 0.64 | -6.33 | 93.21 | 0.96 | -21.75 |
| 18Q4 (8) | 0.49 | -2.65 | 0 | 84.95 | -1.28 | 0 | 7.92 | -0.63 | 0 | 10.10 | -23.6 | 0 | 164.44 | 2.35 | 0 | 92.32 | -0.17 | 0 |
| 18Q3 (7) | 0.50 | 1.86 | 0 | 86.05 | 8.01 | 0 | 7.97 | 8.88 | 0 | 13.23 | -21.01 | 0 | 160.66 | -6.88 | 0 | 92.48 | -18.32 | 0 |
| 18Q2 (6) | 0.49 | 9.37 | 0 | 79.67 | 6.37 | 0 | 7.32 | -5.43 | 0 | 16.74 | 180.15 | 0 | 172.53 | -2.35 | 0 | 113.22 | -4.95 | 0 |
| 18Q1 (5) | 0.45 | 0 | 0 | 74.9 | 0 | 0 | 7.74 | 0 | 0 | 5.98 | 0 | 0 | 176.69 | 0 | 0 | 119.12 | 0 | 0 |
