黑松
123432.00−0.30−0.93%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 Q224.32%266.86%75.43%19.6 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 | 24.32% | 266.86% | 75.43% | 19.6 |
| 2026 Q1 | 23.97% | 268.18% | 78.61% | 16.9 |
| 2025 Q4 | 21.22% | 331.35% | 89.42% | 23.9 |
| 2025 Q3 | 22.60% | 296.22% | 88.72% | 35.5 |
| 2025 Q2 | 23.00% | 284.85% | 88.83% | 26.5 |
| 2025 Q1 | 23.45% | 270.23% | 84.11% | 38.9 |
| 2024 Q4 | 20.49% | 337.27% | 106.52% | 23.2 |
| 2024 Q3 | 21.51% | 316.56% | 105.50% | 59.5 |
| 2024 Q2 | 22.02% | 311.47% | 109.81% | 94.0 |
| 2024 Q1 | 21.65% | 316.42% | 106.95% | 58.8 |
| 2023 Q4 | 18.08% | 466.95% | 152.16% | 58.1 |
| 2023 Q3 | 20.41% | 367.05% | 125.02% | 101.3 |
| 2023 Q2 | 22.16% | 312.81% | 105.98% | 79.5 |
| 2023 Q1 | 20.72% | 346.01% | 106.04% | 57.2 |
| 2022 Q4 | 19.39% | 402.32% | 126.61% | 51.7 |
| 2022 Q3 | 22.41% | 304.79% | 93.11% | 111.6 |
| 2022 Q2 | 23.55% | 273.20% | 79.91% | 92.2 |
| 2022 Q1 | 18.98% | 417.09% | 124.22% | 71.8 |
| 2021 Q4 | 20.38% | 353.55% | 110.52% | 110.2 |
| 2021 Q3 | 21.90% | 304.20% | 92.93% | 162.4 |
經營效率單位：天
2026 Q234.4 天415.2 天22.6 天449.6 天427.1 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 | 34.4 | 415.2 | 22.6 | 449.6 | 427.1 |
| 2026 Q1 | 28.7 | 335.1 | 14.2 | 363.9 | 349.7 |
| 2025 Q4 | 38.2 | 381.5 | 20.2 | 419.7 | 399.5 |
| 2025 Q3 | 36.6 | 327.8 | 22.4 | 364.5 | 342.1 |
| 2025 Q2 | 30.5 | 321.5 | 19.0 | 352.0 | 333.0 |
| 2025 Q1 | 30.6 | 315.6 | 16.1 | 346.1 | 330.1 |
| 2024 Q4 | 40.9 | 318.1 | 21.4 | 359.0 | 337.7 |
| 2024 Q3 | 34.1 | 256.6 | 19.8 | 290.7 | 270.9 |
| 2024 Q2 | 38.8 | 331.9 | 27.8 | 370.7 | 342.9 |
| 2024 Q1 | 30.3 | 245.4 | 19.8 | 275.6 | 255.8 |
| 2023 Q4 | 38.0 | 258.9 | 22.0 | 296.8 | 274.8 |
| 2023 Q3 | 32.3 | 239.8 | 22.0 | 272.1 | 250.1 |
| 2023 Q2 | 30.0 | 306.5 | 21.2 | 336.5 | 315.3 |
| 2023 Q1 | 25.3 | 251.1 | 16.0 | 276.4 | 260.3 |
| 2022 Q4 | 33.2 | 269.2 | 21.4 | 302.3 | 281.0 |
| 2022 Q3 | 29.3 | 270.4 | 22.6 | 299.7 | 277.1 |
| 2022 Q2 | 30.0 | 355.2 | 24.1 | 385.2 | 361.1 |
| 2022 Q1 | 28.5 | 299.3 | 19.1 | 327.8 | 308.7 |
| 2021 Q4 | 32.5 | 272.5 | 20.5 | 305.1 | 284.6 |
| 2021 Q3 | 34.9 | 297.6 | 23.5 | 332.5 | 309.0 |
現金流單位：億元
2026 Q20.29 億元−0.47 億元−0.18 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 | 0.29 | −0.47 | −0.18 |
| 2026 Q1 | 4.79 | −0.37 | 4.43 |
| 2025 Q4 | 2.83 | −0.74 | 2.09 |
| 2025 Q3 | −0.28 | −0.98 | −1.26 |
| 2025 Q2 | 1.18 | −0.66 | 0.53 |
| 2025 Q1 | 1.33 | −0.87 | 0.46 |
| 2024 Q4 | 6.69 | −0.43 | 6.26 |
| 2024 Q3 | 2.28 | −4.16 | −1.88 |
| 2024 Q2 | −1.48 | −0.76 | −2.24 |
| 2024 Q1 | 3.13 | −1.67 | 1.46 |
| 2023 Q4 | 5.33 | −0.47 | 4.87 |
| 2023 Q3 | 2.68 | −0.81 | 1.87 |
| 2023 Q2 | 1.47 | −0.47 | 1.00 |
| 2023 Q1 | 5.75 | −0.72 | 5.02 |
| 2022 Q4 | 6.79 | −0.23 | 6.55 |
| 2022 Q3 | 3.86 | −0.92 | 2.95 |
| 2022 Q2 | −1.67 | −0.71 | −2.38 |
| 2022 Q1 | 1.55 | −0.27 | 1.28 |
| 2021 Q4 | 7.44 | −0.26 | 7.18 |
| 2021 Q3 | 1.85 | −0.10 | 1.75 |