佳格
122727.35−0.45−1.62%收盤・資料日 2026-11-06
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q240.08%164.89%115.31%15.5 倍
負債比率（%）
流動比率、速動比率（%）
利息保障倍數（倍）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 負債比率 | 流動比率 | 速動比率 | 利息保障倍數 |
|---|---|---|---|---|
| 2026 Q2 | 40.08% | 164.89% | 115.31% | 15.5 |
| 2026 Q1 | 28.40% | 224.59% | 168.77% | 169.5 |
| 2025 Q4 | 31.89% | 203.91% | 141.12% | 38.3 |
| 2025 Q3 | 33.79% | 203.69% | 140.83% | 46.9 |
| 2025 Q2 | 34.84% | 203.42% | 138.07% | 19.9 |
| 2025 Q1 | 26.85% | 269.93% | 198.01% | 64.4 |
| 2024 Q4 | 31.73% | 234.55% | 168.66% | 38.9 |
| 2024 Q3 | 32.61% | 228.47% | 161.95% | 30.7 |
| 2024 Q2 | 34.46% | 207.90% | 143.99% | 26.5 |
| 2024 Q1 | 29.62% | 239.98% | 174.40% | 55.7 |
| 2023 Q4 | 31.35% | 225.34% | 149.70% | 20.5 |
| 2023 Q3 | 35.34% | 198.16% | 129.20% | 27.7 |
| 2023 Q2 | 38.96% | 182.66% | 115.37% | 14.5 |
| 2023 Q1 | 29.05% | 243.27% | 159.53% | 22.5 |
| 2022 Q4 | 36.08% | 200.45% | 140.21% | 16.1 |
| 2022 Q3 | 32.93% | 221.12% | 152.11% | 35.3 |
| 2022 Q2 | 38.76% | 192.94% | 126.06% | 16.0 |
| 2022 Q1 | 29.22% | 264.91% | 183.72% | 53.3 |
| 2021 Q4 | 34.68% | 227.64% | 163.10% | 60.2 |
| 2021 Q3 | 34.43% | 232.93% | 159.41% | 66.9 |
經營效率單位：天
2026 Q251.8 天95.7 天65.5 天147.6 天82.1 天
週轉天數（天）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 應收帳款週轉天數 | 存貨週轉天數 | 應付帳款週轉天數 | 營業週期 | 現金轉換循環 |
|---|---|---|---|---|---|
| 2026 Q2 | 51.8 | 95.7 | 65.5 | 147.6 | 82.1 |
| 2026 Q1 | 44.6 | 70.9 | 45.6 | 115.5 | 69.9 |
| 2025 Q4 | 48.1 | 84.3 | 51.6 | 132.4 | 80.8 |
| 2025 Q3 | 46.1 | 90.9 | 45.2 | 137.0 | 91.8 |
| 2025 Q2 | 46.9 | 105.5 | 43.4 | 152.4 | 109.0 |
| 2025 Q1 | 48.6 | 89.6 | 45.1 | 138.2 | 93.1 |
| 2024 Q4 | 47.2 | 79.6 | 44.7 | 126.8 | 82.1 |
| 2024 Q3 | 46.8 | 88.5 | 43.0 | 135.2 | 92.2 |
| 2024 Q2 | 53.0 | 97.6 | 39.1 | 150.6 | 111.5 |
| 2024 Q1 | 55.4 | 92.2 | 33.3 | 147.5 | 114.2 |
| 2023 Q4 | 54.8 | 92.9 | 39.3 | 147.6 | 108.3 |
| 2023 Q3 | 48.3 | 98.7 | 39.2 | 147.0 | 107.8 |
| 2023 Q2 | 52.8 | 116.4 | 32.5 | 169.2 | 136.7 |
| 2023 Q1 | 66.7 | 114.8 | 32.6 | 181.5 | 148.9 |
| 2022 Q4 | 51.2 | 74.4 | 33.5 | 125.7 | 92.2 |
| 2022 Q3 | 51.3 | 94.9 | 45.2 | 146.2 | 101.0 |
| 2022 Q2 | 62.4 | 122.8 | 46.4 | 185.2 | 138.8 |
| 2022 Q1 | 66.9 | 98.3 | 40.4 | 165.2 | 124.8 |
| 2021 Q4 | 49.2 | 68.4 | 30.3 | 117.6 | 87.3 |
| 2021 Q3 | 51.5 | 81.3 | 29.1 | 132.8 | 103.7 |
現金流單位：億元
2026 Q2−1.00 億元−1.87 億元−2.88 億元
單季現金流（億元）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | −1.00 | −1.87 | −2.88 |
| 2026 Q1 | 3.94 | −1.35 | 2.59 |
| 2025 Q4 | 11.07 | −5.41 | 5.66 |
| 2025 Q3 | 15.83 | −4.57 | 11.26 |
| 2025 Q2 | −4.43 | −1.74 | −6.18 |
| 2025 Q1 | 5.73 | −1.62 | 4.11 |
| 2024 Q4 | 12.05 | −0.69 | 11.36 |
| 2024 Q3 | 15.57 | −0.69 | 14.88 |
| 2024 Q2 | 2.96 | −1.02 | 1.94 |
| 2024 Q1 | 11.67 | −0.77 | 10.90 |
| 2023 Q4 | −0.43 | −0.89 | −1.32 |
| 2023 Q3 | 30.46 | −0.66 | 29.80 |
| 2023 Q2 | −1.32 | −1.32 | −2.64 |
| 2023 Q1 | −3.16 | −0.44 | −3.60 |
| 2022 Q4 | −10.60 | −1.40 | −12.00 |
| 2022 Q3 | 27.89 | −0.85 | 27.04 |
| 2022 Q2 | 7.75 | −0.80 | 6.95 |
| 2022 Q1 | 0.87 | −0.81 | 0.05 |
| 2021 Q4 | 15.86 | −3.62 | 12.25 |
| 2021 Q3 | 30.77 | −1.33 | 29.45 |