三芳
130729.80−0.70−2.30%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 Q246.72%186.74%135.09%15.3 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 | 46.72% | 186.74% | 135.09% | 15.3 |
| 2026 Q1 | 45.87% | 164.97% | 130.43% | 25.1 |
| 2025 Q4 | 42.15% | 202.40% | 162.76% | 21.1 |
| 2025 Q3 | 44.42% | 190.69% | 156.87% | 25.7 |
| 2025 Q2 | 46.82% | 173.89% | 142.81% | −0.5 |
| 2025 Q1 | 45.22% | 201.12% | 163.84% | 29.9 |
| 2024 Q4 | 40.73% | 240.88% | 196.93% | 25.5 |
| 2024 Q3 | 42.75% | 226.17% | 184.78% | 26.8 |
| 2024 Q2 | 43.81% | 236.64% | 171.70% | 20.6 |
| 2024 Q1 | 45.01% | 217.45% | 152.49% | 30.7 |
| 2023 Q4 | 42.79% | 244.15% | 171.09% | 8.4 |
| 2023 Q3 | 42.97% | 250.59% | 187.16% | 20.9 |
| 2023 Q2 | 44.68% | 247.28% | 184.22% | 16.7 |
| 2023 Q1 | 46.38% | 215.04% | 157.45% | 14.0 |
| 2022 Q4 | 44.92% | 234.71% | 170.97% | 3.1 |
| 2022 Q3 | 45.83% | 245.02% | 177.39% | 16.9 |
| 2022 Q2 | 47.39% | 224.63% | 150.80% | 14.7 |
| 2022 Q1 | 49.15% | 209.53% | 137.78% | 13.3 |
| 2021 Q4 | 48.09% | 237.81% | 150.96% | 2.5 |
| 2021 Q3 | 48.40% | 228.91% | 123.16% | −14.8 |
經營效率單位：天
2026 Q246.6 天117.4 天36.6 天164.0 天127.4 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 | 46.6 | 117.4 | 36.6 | 164.0 | 127.4 |
| 2026 Q1 | 41.1 | 86.1 | 28.7 | 127.2 | 98.5 |
| 2025 Q4 | 45.7 | 86.6 | 27.7 | 132.3 | 104.6 |
| 2025 Q3 | 39.7 | 72.4 | 22.3 | 112.1 | 89.8 |
| 2025 Q2 | 47.6 | 89.8 | 26.4 | 137.4 | 111.0 |
| 2025 Q1 | 42.2 | 81.4 | 25.5 | 123.6 | 98.1 |
| 2024 Q4 | 46.4 | 84.1 | 27.6 | 130.5 | 102.9 |
| 2024 Q3 | 36.4 | 74.0 | 23.3 | 110.4 | 87.1 |
| 2024 Q2 | 41.6 | 89.7 | 26.5 | 131.3 | 104.8 |
| 2024 Q1 | 38.3 | 82.1 | 22.4 | 120.4 | 98.0 |
| 2023 Q4 | 43.3 | 89.4 | 24.0 | 132.7 | 108.7 |
| 2023 Q3 | 38.1 | 81.8 | 20.3 | 119.9 | 99.5 |
| 2023 Q2 | 43.6 | 105.7 | 25.8 | 149.3 | 123.5 |
| 2023 Q1 | 39.3 | 96.6 | 25.1 | 135.9 | 110.8 |
| 2022 Q4 | 48.4 | 105.2 | 28.1 | 153.6 | 125.4 |
| 2022 Q3 | 39.0 | 86.6 | 23.0 | 125.5 | 102.5 |
| 2022 Q2 | 41.2 | 106.4 | 28.0 | 147.6 | 119.6 |
| 2022 Q1 | 38.7 | 103.9 | 26.7 | 142.6 | 115.9 |
| 2021 Q4 | 38.6 | 130.7 | 27.7 | 169.4 | 141.7 |
| 2021 Q3 | 46.5 | 149.0 | 34.3 | 195.5 | 161.2 |
現金流單位：億元
2026 Q2−1.88 億元−1.92 億元−3.81 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 | −1.88 | −1.92 | −3.81 |
| 2026 Q1 | 0.55 | −1.80 | −1.26 |
| 2025 Q4 | 6.20 | −2.16 | 4.04 |
| 2025 Q3 | 3.64 | −2.55 | 1.09 |
| 2025 Q2 | 6.64 | −1.26 | 5.38 |
| 2025 Q1 | 0.68 | −2.22 | −1.54 |
| 2024 Q4 | 8.57 | −3.10 | 5.48 |
| 2024 Q3 | 4.80 | −1.99 | 2.81 |
| 2024 Q2 | 6.70 | −2.06 | 4.65 |
| 2024 Q1 | 4.68 | −2.38 | 2.29 |
| 2023 Q4 | 7.30 | −3.49 | 3.81 |
| 2023 Q3 | 5.08 | −1.92 | 3.16 |
| 2023 Q2 | 7.79 | −0.56 | 7.23 |
| 2023 Q1 | 1.55 | −0.53 | 1.02 |
| 2022 Q4 | 6.70 | −3.32 | 3.38 |
| 2022 Q3 | 6.12 | −0.53 | 5.59 |
| 2022 Q2 | 5.18 | −0.74 | 4.44 |
| 2022 Q1 | −0.97 | −0.98 | −1.95 |
| 2021 Q4 | 1.73 | −0.64 | 1.09 |
| 2021 Q3 | −4.41 | −0.52 | −4.93 |
財經資料來源：FinLab