佳和
144910.65−0.30−2.74%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 Q263.19%106.53%48.44%2.1 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 | 63.19% | 106.53% | 48.44% | 2.1 |
| 2026 Q1 | 63.74% | 110.38% | 48.73% | 0.5 |
| 2025 Q4 | 63.52% | 105.87% | 49.85% | 10.1 |
| 2025 Q3 | 64.25% | 99.49% | 21.43% | 0.2 |
| 2025 Q2 | 67.17% | 90.90% | 18.27% | 0.8 |
| 2025 Q1 | 68.13% | 99.97% | 23.89% | 2.4 |
| 2024 Q4 | 68.75% | 101.93% | 30.28% | 1.0 |
| 2024 Q3 | 67.80% | 101.85% | 27.36% | 1.7 |
| 2024 Q2 | 71.09% | 94.42% | 25.25% | 2.1 |
| 2024 Q1 | 71.70% | 99.49% | 23.76% | 5.5 |
| 2023 Q4 | 72.00% | 101.71% | 23.49% | 1.3 |
| 2023 Q3 | 72.05% | 106.17% | 28.53% | 2.8 |
| 2023 Q2 | 73.03% | 102.78% | 21.01% | 1.5 |
| 2023 Q1 | 73.59% | 109.16% | 17.46% | 3.8 |
| 2022 Q4 | 74.21% | 113.46% | 17.27% | 0.4 |
| 2022 Q3 | 74.09% | 117.07% | 20.62% | 1.8 |
| 2022 Q2 | 75.63% | 118.45% | 19.44% | 4.6 |
| 2022 Q1 | 76.80% | 119.04% | 19.72% | 2.4 |
| 2021 Q4 | 76.93% | 125.88% | 24.41% | 1.7 |
| 2021 Q3 | 81.06% | 124.28% | 21.52% | 0.2 |
經營效率單位：天
2026 Q227.9 天149.0 天43.5 天176.9 天133.4 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 | 27.9 | 149.0 | 43.5 | 176.9 | 133.4 |
| 2026 Q1 | 45.1 | 178.7 | 64.2 | 223.8 | 159.6 |
| 2025 Q4 | 27.6 | 151.4 | 42.8 | 179.0 | 136.2 |
| 2025 Q3 | 24.9 | 300.0 | 58.8 | 324.9 | 266.1 |
| 2025 Q2 | 22.1 | 234.5 | 46.2 | 256.6 | 210.4 |
| 2025 Q1 | 34.0 | 266.3 | 48.3 | 300.4 | 252.1 |
| 2024 Q4 | 32.3 | 255.2 | 46.6 | 287.5 | 241.0 |
| 2024 Q3 | 28.9 | 242.9 | 46.9 | 271.8 | 224.9 |
| 2024 Q2 | 27.8 | 236.3 | 51.5 | 264.1 | 212.6 |
| 2024 Q1 | 19.3 | 197.8 | 47.7 | 217.0 | 169.3 |
| 2023 Q4 | 21.7 | 275.2 | 68.1 | 296.9 | 228.8 |
| 2023 Q3 | 17.4 | 217.5 | 47.6 | 234.9 | 187.3 |
| 2023 Q2 | 21.2 | 281.6 | 53.4 | 302.7 | 249.4 |
| 2023 Q1 | 18.6 | 309.0 | 55.3 | 327.6 | 272.3 |
| 2022 Q4 | 25.8 | 378.7 | 67.1 | 404.6 | 337.5 |
| 2022 Q3 | 21.3 | 287.5 | 48.5 | 308.8 | 260.2 |
| 2022 Q2 | 21.1 | 277.4 | 45.5 | 298.5 | 253.1 |
| 2022 Q1 | 23.4 | 325.2 | 61.3 | 348.6 | 287.3 |
| 2021 Q4 | 22.0 | 287.2 | 56.0 | 309.2 | 253.1 |
| 2021 Q3 | 26.4 | 286.7 | 50.3 | 313.1 | 262.9 |
現金流單位：億元
2026 Q2−1.35 億元−1.17 億元−2.52 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 | −1.35 | −1.17 | −2.52 |
| 2026 Q1 | 0.02 | −0.61 | −0.59 |
| 2025 Q4 | −0.98 | −0.10 | −1.08 |
| 2025 Q3 | −0.62 | −0.99 | −1.61 |
| 2025 Q2 | 0.24 | −0.24 | 0.00 |
| 2025 Q1 | 0.97 | −0.38 | 0.59 |
| 2024 Q4 | −0.22 | −0.30 | −0.52 |
| 2024 Q3 | −0.43 | −0.38 | −0.81 |
| 2024 Q2 | 1.26 | −0.64 | 0.62 |
| 2024 Q1 | 1.42 | −0.46 | 0.96 |
| 2023 Q4 | −0.30 | −0.29 | −0.59 |
| 2023 Q3 | 2.01 | −0.47 | 1.55 |
| 2023 Q2 | 0.33 | −0.70 | −0.37 |
| 2023 Q1 | 1.34 | −0.16 | 1.18 |
| 2022 Q4 | 0.99 | −0.06 | 0.92 |
| 2022 Q3 | 1.02 | −0.07 | 0.95 |
| 2022 Q2 | 0.72 | −0.10 | 0.61 |
| 2022 Q1 | −0.48 | −1.02 | −1.50 |
| 2021 Q4 | 0.53 | −0.34 | 0.19 |
| 2021 Q3 | 1.87 | −0.05 | 1.82 |