八貫
134292.2−2.2−2.33%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 Q241.09%208.83%98.01%51.3 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 | 41.09% | 208.83% | 98.01% | 51.3 |
| 2026 Q1 | 44.95% | 190.74% | 97.39% | 95.0 |
| 2025 Q4 | 33.08% | 304.83% | 144.57% | 79.1 |
| 2025 Q3 | 31.58% | 343.65% | 162.70% | 81.1 |
| 2025 Q2 | 32.50% | 340.78% | 166.29% | 43.5 |
| 2025 Q1 | 42.96% | 223.41% | 128.76% | 105.5 |
| 2024 Q4 | 33.28% | 353.10% | 196.06% | 86.4 |
| 2024 Q3 | 32.60% | 355.93% | 190.30% | 188.3 |
| 2024 Q2 | 33.83% | 348.50% | 190.91% | 450.6 |
| 2024 Q1 | 40.75% | 224.83% | 129.40% | 175.9 |
| 2023 Q4 | 30.99% | 348.28% | 197.43% | — |
| 2023 Q3 | 32.65% | 327.89% | 188.93% | 158.0 |
| 2023 Q2 | 34.07% | 324.24% | 179.31% | 107.3 |
| 2023 Q1 | 45.13% | 200.40% | 123.82% | 104.2 |
| 2022 Q4 | 32.81% | 353.75% | 214.38% | 89.9 |
| 2022 Q3 | 39.06% | 314.36% | 165.43% | 71.6 |
| 2022 Q2 | 41.72% | 293.63% | 148.68% | 94.1 |
| 2022 Q1 | 35.75% | 268.13% | 130.73% | 240.5 |
| 2021 Q4 | 35.25% | 285.53% | 131.42% | 126.9 |
| 2021 Q3 | 35.77% | 285.83% | 146.73% | 109.7 |
經營效率單位：天
2026 Q270.4 天149.5 天58.2 天219.9 天161.6 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 | 70.4 | 149.5 | 58.2 | 219.9 | 161.6 |
| 2026 Q1 | 68.8 | 161.7 | 58.6 | 230.6 | 172.0 |
| 2025 Q4 | 68.3 | 185.1 | 61.9 | 253.4 | 191.6 |
| 2025 Q3 | 74.7 | 215.4 | 64.2 | 290.1 | 225.9 |
| 2025 Q2 | 73.0 | 178.1 | 56.5 | 251.0 | 194.5 |
| 2025 Q1 | 68.8 | 166.9 | 54.7 | 235.7 | 181.0 |
| 2024 Q4 | 66.9 | 183.2 | 56.3 | 250.0 | 193.8 |
| 2024 Q3 | 69.9 | 210.5 | 62.7 | 280.4 | 217.7 |
| 2024 Q2 | 72.5 | 194.5 | 56.0 | 267.0 | 211.0 |
| 2024 Q1 | 73.5 | 182.2 | 58.2 | 255.7 | 197.4 |
| 2023 Q4 | 70.3 | 180.3 | 66.4 | 250.5 | 184.1 |
| 2023 Q3 | 62.5 | 168.7 | 60.5 | 231.3 | 170.8 |
| 2023 Q2 | 56.7 | 180.3 | 63.3 | 237.0 | 173.8 |
| 2023 Q1 | 54.9 | 154.0 | 48.6 | 208.9 | 160.3 |
| 2022 Q4 | 51.8 | 152.6 | 42.0 | 204.4 | 162.3 |
| 2022 Q3 | 55.9 | 180.7 | 59.6 | 236.6 | 177.0 |
| 2022 Q2 | 57.5 | 176.7 | 66.4 | 234.3 | 167.9 |
| 2022 Q1 | 56.6 | 162.9 | 65.7 | 219.5 | 153.9 |
| 2021 Q4 | 44.8 | 139.5 | 61.5 | 184.4 | 122.8 |
| 2021 Q3 | 45.1 | 147.5 | 67.9 | 192.6 | 124.7 |
現金流單位：億元
2026 Q21.24 億元−0.78 億元0.47 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 | 1.24 | −0.78 | 0.47 |
| 2026 Q1 | 0.85 | −0.39 | 0.46 |
| 2025 Q4 | 0.80 | −0.23 | 0.57 |
| 2025 Q3 | 1.34 | −0.15 | 1.19 |
| 2025 Q2 | 1.60 | −0.34 | 1.27 |
| 2025 Q1 | 1.44 | −0.23 | 1.21 |
| 2024 Q4 | 0.80 | −0.52 | 0.28 |
| 2024 Q3 | 1.49 | −0.14 | 1.36 |
| 2024 Q2 | 1.93 | −0.31 | 1.62 |
| 2024 Q1 | 0.91 | −0.39 | 0.52 |
| 2023 Q4 | 1.89 | −1.02 | 0.86 |
| 2023 Q3 | 1.22 | −0.60 | 0.63 |
| 2023 Q2 | 1.53 | −0.41 | 1.11 |
| 2023 Q1 | 2.08 | −0.42 | 1.65 |
| 2022 Q4 | 2.56 | −0.81 | 1.75 |
| 2022 Q3 | 1.74 | −0.72 | 1.02 |
| 2022 Q2 | 1.53 | −0.49 | 1.04 |
| 2022 Q1 | 0.88 | −0.58 | 0.30 |
| 2021 Q4 | −0.50 | −0.60 | −1.10 |
| 2021 Q3 | 0.46 | −0.15 | 0.31 |
財經資料來源：FinLab