和益
170942.10−3.70−8.08%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 Q225.03%291.05%140.11%79.7 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 | 25.03% | 291.05% | 140.11% | 79.7 |
| 2026 Q1 | 25.84% | 260.12% | 123.34% | 43.3 |
| 2025 Q4 | 23.99% | 287.75% | 131.42% | 27.1 |
| 2025 Q3 | 23.81% | 294.27% | 118.62% | 21.3 |
| 2025 Q2 | 28.07% | 232.55% | 95.12% | 7.9 |
| 2025 Q1 | 28.84% | 227.75% | 87.14% | 27.9 |
| 2024 Q4 | 26.92% | 255.43% | 109.03% | 12.7 |
| 2024 Q3 | 28.46% | 229.88% | 99.38% | 22.8 |
| 2024 Q2 | 30.99% | 199.18% | 90.77% | 27.9 |
| 2024 Q1 | 34.76% | 171.42% | 73.73% | 18.1 |
| 2023 Q4 | 31.73% | 191.10% | 76.86% | 4.1 |
| 2023 Q3 | 33.78% | 179.43% | 80.47% | 17.4 |
| 2023 Q2 | 35.62% | 167.10% | 70.40% | 14.0 |
| 2023 Q1 | 30.53% | 202.34% | 83.08% | 11.3 |
| 2022 Q4 | 35.57% | 174.19% | 73.76% | 12.2 |
| 2022 Q3 | 39.38% | 159.13% | 73.43% | 40.0 |
| 2022 Q2 | 40.09% | 151.23% | 66.70% | 74.7 |
| 2022 Q1 | 30.26% | 190.95% | 88.52% | 79.8 |
| 2021 Q4 | 31.85% | 175.62% | 75.05% | −3.9 |
| 2021 Q3 | 31.38% | 168.03% | 69.86% | 73.7 |
經營效率單位：天
2026 Q251.4 天158.0 天28.2 天209.4 天181.2 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 | 51.4 | 158.0 | 28.2 | 209.4 | 181.2 |
| 2026 Q1 | 49.3 | 141.9 | 22.2 | 191.1 | 169.0 |
| 2025 Q4 | 56.6 | 162.6 | 18.7 | 219.2 | 200.4 |
| 2025 Q3 | 50.2 | 152.5 | 21.3 | 202.7 | 181.4 |
| 2025 Q2 | 51.5 | 153.7 | 30.9 | 205.2 | 174.3 |
| 2025 Q1 | 47.3 | 131.8 | 25.0 | 179.1 | 154.1 |
| 2024 Q4 | 58.9 | 141.4 | 23.1 | 200.3 | 177.2 |
| 2024 Q3 | 57.6 | 131.1 | 25.6 | 188.6 | 163.0 |
| 2024 Q2 | 49.0 | 116.0 | 26.4 | 165.0 | 138.5 |
| 2024 Q1 | 49.4 | 132.4 | 30.2 | 181.8 | 151.6 |
| 2023 Q4 | 51.7 | 142.5 | 25.5 | 194.2 | 168.8 |
| 2023 Q3 | 48.3 | 143.5 | 21.8 | 191.7 | 169.9 |
| 2023 Q2 | 50.0 | 146.7 | 24.1 | 196.7 | 172.6 |
| 2023 Q1 | 46.4 | 157.3 | 29.9 | 203.7 | 173.8 |
| 2022 Q4 | 46.1 | 163.0 | 29.6 | 209.1 | 179.6 |
| 2022 Q3 | 50.2 | 168.1 | 32.2 | 218.3 | 186.1 |
| 2022 Q2 | 48.2 | 158.7 | 36.8 | 206.9 | 170.1 |
| 2022 Q1 | 40.8 | 123.6 | 24.3 | 164.4 | 140.1 |
| 2021 Q4 | 52.5 | 160.1 | 27.9 | 212.6 | 184.7 |
| 2021 Q3 | 50.9 | 148.8 | 30.4 | 199.7 | 169.3 |
現金流單位：億元
2026 Q20.39 億元−0.39 億元0.00 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 | 0.39 | −0.39 | 0.00 |
| 2026 Q1 | 5.50 | −0.14 | 5.36 |
| 2025 Q4 | 0.91 | −0.16 | 0.75 |
| 2025 Q3 | 1.74 | −0.13 | 1.61 |
| 2025 Q2 | 0.69 | −0.04 | 0.65 |
| 2025 Q1 | 2.48 | −0.19 | 2.29 |
| 2024 Q4 | 3.03 | −0.39 | 2.63 |
| 2024 Q3 | 5.68 | −2.63 | 3.05 |
| 2024 Q2 | 3.72 | −0.26 | 3.45 |
| 2024 Q1 | −0.71 | −0.08 | −0.79 |
| 2023 Q4 | 2.48 | −0.09 | 2.39 |
| 2023 Q3 | 3.24 | −0.02 | 3.21 |
| 2023 Q2 | 7.17 | −0.10 | 7.07 |
| 2023 Q1 | −2.83 | −0.25 | −3.07 |
| 2022 Q4 | 6.01 | −0.20 | 5.81 |
| 2022 Q3 | −0.03 | −0.12 | −0.14 |
| 2022 Q2 | 2.71 | −0.13 | 2.58 |
| 2022 Q1 | 3.74 | −0.11 | 3.63 |
| 2021 Q4 | 2.00 | −0.32 | 1.68 |
| 2021 Q3 | 0.25 | −0.03 | 0.22 |
財經資料來源：FinLab