榮星
161718.80−0.90−4.57%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 Q230.81%232.38%183.47%7.6 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 | 30.81% | 232.38% | 183.47% | 7.6 |
| 2026 Q1 | 33.20% | 215.85% | 174.29% | 5.5 |
| 2025 Q4 | 30.54% | 233.94% | 198.20% | 72.7 |
| 2025 Q3 | 38.59% | 183.27% | 154.11% | 5.9 |
| 2025 Q2 | 41.67% | 169.50% | 145.64% | −13.1 |
| 2025 Q1 | 40.32% | 179.85% | 154.53% | 1.0 |
| 2024 Q4 | 37.73% | 189.72% | 163.76% | 7.9 |
| 2024 Q3 | 37.80% | 187.65% | 159.06% | −2.7 |
| 2024 Q2 | 36.87% | 190.74% | 163.85% | 14.1 |
| 2024 Q1 | 37.74% | 178.14% | 149.83% | 6.3 |
| 2023 Q4 | 36.57% | 222.47% | 188.07% | −15.2 |
| 2023 Q3 | 35.64% | 237.19% | 199.37% | 6.7 |
| 2023 Q2 | 38.31% | 216.93% | 175.47% | 5.9 |
| 2023 Q1 | 37.27% | 224.23% | 186.51% | 9.4 |
| 2022 Q4 | 35.47% | 240.41% | 198.28% | −5.4 |
| 2022 Q3 | 34.43% | 252.24% | 202.75% | 5.3 |
| 2022 Q2 | 37.33% | 228.49% | 181.81% | 14.6 |
| 2022 Q1 | 42.54% | 197.03% | 161.27% | 12.5 |
| 2021 Q4 | 46.40% | 158.74% | 132.44% | 11.8 |
| 2021 Q3 | 48.34% | 158.44% | 129.00% | 24.2 |
經營效率單位：天
2026 Q279.4 天40.7 天12.7 天120.1 天107.4 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 | 79.4 | 40.7 | 12.7 | 120.1 | 107.4 |
| 2026 Q1 | 87.4 | 42.6 | 17.1 | 130.0 | 112.9 |
| 2025 Q4 | 79.5 | 37.5 | 16.0 | 117.0 | 101.1 |
| 2025 Q3 | 78.0 | 39.3 | 16.8 | 117.3 | 100.4 |
| 2025 Q2 | 77.9 | 40.4 | 17.5 | 118.3 | 100.8 |
| 2025 Q1 | 89.7 | 45.8 | 21.3 | 135.6 | 114.2 |
| 2024 Q4 | 82.0 | 40.4 | 17.5 | 122.5 | 105.0 |
| 2024 Q3 | 82.8 | 39.2 | 15.8 | 122.0 | 106.2 |
| 2024 Q2 | 70.8 | 36.3 | 14.5 | 107.1 | 92.6 |
| 2024 Q1 | 82.3 | 47.1 | 18.9 | 129.5 | 110.6 |
| 2023 Q4 | 84.2 | 44.4 | 20.9 | 128.6 | 107.7 |
| 2023 Q3 | 79.1 | 44.3 | 22.8 | 123.4 | 100.6 |
| 2023 Q2 | 83.1 | 49.2 | 26.6 | 132.2 | 105.6 |
| 2023 Q1 | 84.5 | 51.9 | 30.8 | 136.4 | 105.6 |
| 2022 Q4 | 72.7 | 43.4 | 23.7 | 116.1 | 92.3 |
| 2022 Q3 | 84.5 | 48.6 | 22.8 | 133.1 | 110.3 |
| 2022 Q2 | 71.8 | 42.4 | 22.4 | 114.2 | 91.7 |
| 2022 Q1 | 80.2 | 42.9 | 24.8 | 123.1 | 98.3 |
| 2021 Q4 | 77.8 | 39.8 | 22.3 | 117.6 | 95.3 |
| 2021 Q3 | 76.5 | 36.6 | 21.9 | 113.2 | 91.3 |
現金流單位：億元
2026 Q2−0.95 億元−0.12 億元−1.07 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 | −0.95 | −0.12 | −1.07 |
| 2026 Q1 | −0.39 | −0.12 | −0.51 |
| 2025 Q4 | −0.29 | −0.28 | −0.57 |
| 2025 Q3 | −0.18 | −0.11 | −0.28 |
| 2025 Q2 | −0.23 | −0.08 | −0.31 |
| 2025 Q1 | 0.59 | −0.10 | 0.49 |
| 2024 Q4 | 1.16 | −0.15 | 1.01 |
| 2024 Q3 | 0.55 | −0.38 | 0.17 |
| 2024 Q2 | −2.09 | −0.14 | −2.23 |
| 2024 Q1 | 0.04 | −0.17 | −0.13 |
| 2023 Q4 | 1.27 | −0.11 | 1.17 |
| 2023 Q3 | −0.25 | −0.02 | −0.26 |
| 2023 Q2 | −0.14 | −0.32 | −0.46 |
| 2023 Q1 | 0.69 | −0.17 | 0.53 |
| 2022 Q4 | 1.02 | −0.09 | 0.92 |
| 2022 Q3 | 1.57 | −0.17 | 1.40 |
| 2022 Q2 | −0.60 | −0.33 | −0.93 |
| 2022 Q1 | 1.78 | −0.46 | 1.33 |
| 2021 Q4 | 2.42 | −0.51 | 1.92 |
| 2021 Q3 | 1.10 | −0.43 | 0.67 |