中砂
1560669−41−5.77%收盤・資料日 2026-11-06
股期 法說 11/10
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q236.64%166.07%103.46%68.9 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 | 36.64% | 166.07% | 103.46% | 68.9 |
| 2026 Q1 | 38.56% | 179.04% | 104.23% | 45.5 |
| 2025 Q4 | 35.97% | 251.22% | 139.16% | 43.1 |
| 2025 Q3 | 37.35% | 226.88% | 129.68% | 33.4 |
| 2025 Q2 | 37.89% | 232.08% | 129.40% | 30.9 |
| 2025 Q1 | 36.70% | 266.47% | 165.67% | 31.7 |
| 2024 Q4 | 32.80% | 355.04% | 215.59% | 30.3 |
| 2024 Q3 | 32.22% | 382.40% | 226.49% | 29.5 |
| 2024 Q2 | 43.51% | 200.20% | 133.19% | 30.7 |
| 2024 Q1 | 41.91% | 157.07% | 92.02% | 30.5 |
| 2023 Q4 | 34.38% | 179.59% | 93.96% | 20.2 |
| 2023 Q3 | 37.28% | 170.93% | 94.64% | 32.4 |
| 2023 Q2 | 41.39% | 158.07% | 91.94% | 29.9 |
| 2023 Q1 | 36.39% | 199.55% | 114.76% | 20.2 |
| 2022 Q4 | 36.19% | 204.80% | 113.43% | 25.9 |
| 2022 Q3 | 39.47% | 235.45% | 141.25% | 48.1 |
| 2022 Q2 | 47.64% | 202.99% | 137.46% | 48.9 |
| 2022 Q1 | 44.60% | 230.16% | 150.52% | 38.8 |
| 2021 Q4 | 50.30% | 177.84% | 120.81% | 27.2 |
| 2021 Q3 | 49.22% | 162.69% | 98.26% | 24.4 |
經營效率單位：天
2026 Q255.1 天146.7 天28.5 天201.8 天173.3 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 | 55.1 | 146.7 | 28.5 | 201.8 | 173.3 |
| 2026 Q1 | 55.9 | 147.2 | 27.8 | 203.1 | 175.3 |
| 2025 Q4 | 55.9 | 154.3 | 29.8 | 210.2 | 180.4 |
| 2025 Q3 | 56.8 | 153.9 | 29.2 | 210.8 | 181.5 |
| 2025 Q2 | 50.8 | 140.2 | 27.4 | 191.0 | 163.6 |
| 2025 Q1 | 55.2 | 152.4 | 30.4 | 207.6 | 177.2 |
| 2024 Q4 | 56.1 | 146.1 | 28.2 | 202.2 | 174.0 |
| 2024 Q3 | 56.2 | 143.0 | 31.3 | 199.2 | 167.9 |
| 2024 Q2 | 56.1 | 156.6 | 37.2 | 212.7 | 175.5 |
| 2024 Q1 | 57.7 | 165.8 | 35.7 | 223.6 | 187.9 |
| 2023 Q4 | 58.3 | 162.4 | 35.7 | 220.7 | 185.0 |
| 2023 Q3 | 54.1 | 155.9 | 34.5 | 210.0 | 175.5 |
| 2023 Q2 | 54.1 | 151.4 | 28.1 | 205.5 | 177.4 |
| 2023 Q1 | 57.6 | 145.9 | 22.8 | 203.4 | 180.6 |
| 2022 Q4 | 62.9 | 150.8 | 26.2 | 213.8 | 187.5 |
| 2022 Q3 | 59.6 | 128.1 | 25.6 | 187.7 | 162.1 |
| 2022 Q2 | 56.3 | 124.6 | 24.6 | 180.9 | 156.3 |
| 2022 Q1 | 58.2 | 125.0 | 22.9 | 183.2 | 160.3 |
| 2021 Q4 | 60.8 | 125.0 | 23.5 | 185.8 | 162.3 |
| 2021 Q3 | 60.1 | 116.5 | 22.1 | 176.6 | 154.5 |
現金流單位：億元
2026 Q29.08 億元−2.67 億元6.42 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 | 9.08 | −2.67 | 6.42 |
| 2026 Q1 | 4.62 | −5.84 | −1.22 |
| 2025 Q4 | 7.46 | −2.96 | 4.50 |
| 2025 Q3 | 4.83 | −3.63 | 1.20 |
| 2025 Q2 | 4.72 | −2.00 | 2.72 |
| 2025 Q1 | 4.04 | −2.01 | 2.03 |
| 2024 Q4 | 7.29 | −1.42 | 5.86 |
| 2024 Q3 | 2.99 | −0.95 | 2.04 |
| 2024 Q2 | 4.32 | −0.47 | 3.86 |
| 2024 Q1 | 3.30 | −0.65 | 2.65 |
| 2023 Q4 | 4.39 | −3.22 | 1.16 |
| 2023 Q3 | 3.71 | −0.41 | 3.30 |
| 2023 Q2 | 4.59 | −1.03 | 3.56 |
| 2023 Q1 | 3.13 | −0.67 | 2.46 |
| 2022 Q4 | 5.89 | −0.64 | 5.25 |
| 2022 Q3 | 5.77 | −0.47 | 5.30 |
| 2022 Q2 | 5.91 | −0.41 | 5.51 |
| 2022 Q1 | 4.13 | −0.40 | 3.74 |
| 2021 Q4 | 4.57 | −0.95 | 3.62 |
| 2021 Q3 | 2.22 | −0.37 | 1.85 |
財經資料來源：FinLab