臺鹽
173729.95−0.05−0.17%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 Q219.92%247.66%205.31%44.3 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 | 19.92% | 247.66% | 205.31% | 44.3 |
| 2026 Q1 | 16.73% | 325.20% | 261.23% | 155.4 |
| 2025 Q4 | 17.53% | 287.14% | 236.47% | 227.1 |
| 2025 Q3 | 18.96% | 262.64% | 211.35% | — |
| 2025 Q2 | 21.49% | 233.83% | 198.03% | 52.3 |
| 2025 Q1 | 18.78% | 281.59% | 227.72% | 78.1 |
| 2024 Q4 | 20.45% | 251.25% | 209.09% | 35.9 |
| 2024 Q3 | 20.40% | 272.16% | 230.52% | 85.3 |
| 2024 Q2 | 22.53% | 244.21% | 207.14% | 93.7 |
| 2024 Q1 | 19.93% | 306.58% | 258.99% | 108.5 |
| 2023 Q4 | 21.29% | 274.86% | 227.32% | −7.7 |
| 2023 Q3 | 20.14% | 288.67% | 237.47% | 180.9 |
| 2023 Q2 | 22.71% | 247.59% | 205.22% | 36.4 |
| 2023 Q1 | 18.15% | 355.31% | 296.32% | 188.1 |
| 2022 Q4 | 18.87% | 334.10% | 274.01% | 250.0 |
| 2022 Q3 | 19.92% | 311.70% | 256.02% | 163.6 |
| 2022 Q2 | 25.48% | 223.97% | 188.63% | 28.8 |
| 2022 Q1 | 21.60% | 292.72% | 244.72% | 122.4 |
| 2021 Q4 | 23.08% | 260.06% | 217.67% | 83.6 |
| 2021 Q3 | 26.01% | 227.29% | 179.54% | 81.2 |
經營效率單位：天
2026 Q214.6 天74.8 天66.9 天89.4 天22.5 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 | 14.6 | 74.8 | 66.9 | 89.4 | 22.5 |
| 2026 Q1 | 19.7 | 76.7 | 66.0 | 96.4 | 30.4 |
| 2025 Q4 | 20.9 | 73.0 | 66.0 | 93.9 | 27.9 |
| 2025 Q3 | 20.3 | 72.3 | 72.6 | 92.6 | 20.0 |
| 2025 Q2 | 20.0 | 68.3 | 76.6 | 88.3 | 11.8 |
| 2025 Q1 | 19.1 | 72.6 | 77.1 | 91.6 | 14.6 |
| 2024 Q4 | 23.2 | 75.2 | 80.6 | 98.4 | 17.8 |
| 2024 Q3 | 24.0 | 67.0 | 73.0 | 91.0 | 18.0 |
| 2024 Q2 | 25.3 | 76.9 | 76.2 | 102.2 | 25.9 |
| 2024 Q1 | 29.0 | 73.9 | 72.1 | 102.8 | 30.8 |
| 2023 Q4 | 37.8 | 77.8 | 80.9 | 115.6 | 34.7 |
| 2023 Q3 | 29.2 | 72.5 | 81.4 | 101.7 | 20.3 |
| 2023 Q2 | 26.2 | 60.5 | 65.8 | 86.7 | 20.9 |
| 2023 Q1 | 23.4 | 68.1 | 68.4 | 91.5 | 23.1 |
| 2022 Q4 | 19.2 | 66.1 | 74.7 | 85.2 | 10.6 |
| 2022 Q3 | 19.1 | 56.4 | 69.0 | 75.6 | 6.6 |
| 2022 Q2 | 28.3 | 56.6 | 63.8 | 85.0 | 21.2 |
| 2022 Q1 | 24.9 | 60.4 | 70.6 | 85.3 | 14.8 |
| 2021 Q4 | 28.2 | 50.9 | 58.5 | 79.1 | 20.6 |
| 2021 Q3 | 33.9 | 59.2 | 62.3 | 93.1 | 30.8 |
現金流單位：億元
2026 Q21.64 億元−0.38 億元1.26 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 | 1.64 | −0.38 | 1.26 |
| 2026 Q1 | 1.66 | −0.44 | 1.22 |
| 2025 Q4 | 1.56 | −1.02 | 0.55 |
| 2025 Q3 | 1.69 | −1.19 | 0.50 |
| 2025 Q2 | 2.43 | −0.43 | 2.00 |
| 2025 Q1 | −0.41 | −0.36 | −0.77 |
| 2024 Q4 | 2.73 | −0.71 | 2.03 |
| 2024 Q3 | 2.50 | −0.97 | 1.54 |
| 2024 Q2 | 2.03 | −1.11 | 0.92 |
| 2024 Q1 | 0.61 | −0.29 | 0.32 |
| 2023 Q4 | 1.43 | −0.58 | 0.84 |
| 2023 Q3 | 1.91 | −1.20 | 0.71 |
| 2023 Q2 | 1.39 | −1.03 | 0.36 |
| 2023 Q1 | 0.73 | −0.58 | 0.14 |
| 2022 Q4 | 0.20 | −0.26 | −0.06 |
| 2022 Q3 | 6.96 | −0.21 | 6.75 |
| 2022 Q2 | 1.21 | −1.70 | −0.49 |
| 2022 Q1 | −1.21 | −0.29 | −1.51 |
| 2021 Q4 | 4.51 | −0.59 | 3.92 |
| 2021 Q3 | −0.39 | −1.71 | −2.10 |