和康生
178334.70−0.50−1.42%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 Q226.27%233.32%215.94%671.3 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 | 26.27% | 233.32% | 215.94% | 671.3 |
| 2026 Q1 | 18.30% | 331.95% | 306.10% | 1,126.4 |
| 2025 Q4 | 18.78% | 321.24% | 292.70% | — |
| 2025 Q3 | 13.70% | 419.40% | 383.13% | — |
| 2025 Q2 | 16.49% | 342.61% | 315.40% | — |
| 2025 Q1 | 12.86% | 418.23% | 382.79% | — |
| 2024 Q4 | 13.10% | 403.33% | 366.40% | — |
| 2024 Q3 | 12.94% | 378.50% | 340.02% | — |
| 2024 Q2 | 15.09% | 309.25% | 279.22% | — |
| 2024 Q1 | 9.16% | 481.75% | 424.16% | — |
| 2023 Q4 | 8.83% | 471.61% | 406.71% | — |
| 2023 Q3 | 11.26% | 372.04% | 315.33% | — |
| 2023 Q2 | 12.94% | 318.91% | 274.09% | — |
| 2023 Q1 | 9.95% | 707.99% | 656.28% | — |
| 2022 Q4 | 10.50% | 655.61% | 605.34% | — |
| 2022 Q3 | 9.29% | 727.09% | 669.39% | — |
| 2022 Q2 | 8.64% | 759.10% | 699.74% | 1,297.5 |
| 2022 Q1 | 8.54% | 785.84% | 724.52% | 611.0 |
| 2021 Q4 | 9.76% | 675.08% | 606.84% | 377.5 |
| 2021 Q3 | 9.36% | 674.44% | 589.21% | 704.7 |
經營效率單位：天
2026 Q251.9 天118.0 天127.0 天170.0 天42.9 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 | 51.9 | 118.0 | 127.0 | 170.0 | 42.9 |
| 2026 Q1 | 60.8 | 154.4 | 136.8 | 215.2 | 78.4 |
| 2025 Q4 | 51.3 | 138.4 | 128.4 | 189.7 | 61.2 |
| 2025 Q3 | 51.4 | 107.1 | 100.8 | 158.6 | 57.8 |
| 2025 Q2 | 42.0 | 95.3 | 79.4 | 137.3 | 57.9 |
| 2025 Q1 | 48.8 | 131.6 | 93.6 | 180.4 | 86.8 |
| 2024 Q4 | 47.0 | 126.2 | 81.0 | 173.3 | 92.2 |
| 2024 Q3 | 58.9 | 145.6 | 80.4 | 204.4 | 124.0 |
| 2024 Q2 | 49.2 | 116.8 | 33.7 | 166.0 | 132.3 |
| 2024 Q1 | 52.8 | 189.5 | 30.9 | 242.3 | 211.4 |
| 2023 Q4 | 51.1 | 180.1 | 47.4 | 231.1 | 183.7 |
| 2023 Q3 | 46.4 | 164.8 | 79.5 | 211.2 | 131.7 |
| 2023 Q2 | 38.8 | 135.1 | 80.4 | 173.9 | 93.5 |
| 2023 Q1 | 51.8 | 148.5 | 73.5 | 200.3 | 126.8 |
| 2022 Q4 | 53.1 | 124.6 | 63.8 | 177.7 | 113.8 |
| 2022 Q3 | 55.8 | 116.2 | 67.1 | 172.0 | 104.9 |
| 2022 Q2 | 52.6 | 92.1 | 45.3 | 144.6 | 99.3 |
| 2022 Q1 | 65.3 | 111.9 | 49.9 | 177.2 | 127.3 |
| 2021 Q4 | 61.9 | 108.0 | 57.4 | 169.9 | 112.5 |
| 2021 Q3 | 67.3 | 123.7 | 61.6 | 191.1 | 129.5 |
現金流單位：億元
2026 Q20.81 億元−0.17 億元0.64 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 | 0.81 | −0.17 | 0.64 |
| 2026 Q1 | 0.82 | −0.10 | 0.72 |
| 2025 Q4 | 0.68 | −0.03 | 0.65 |
| 2025 Q3 | 1.06 | −0.21 | 0.85 |
| 2025 Q2 | 0.42 | −0.10 | 0.32 |
| 2025 Q1 | 0.73 | −0.08 | 0.64 |
| 2024 Q4 | 0.63 | −0.14 | 0.49 |
| 2024 Q3 | 1.37 | −0.06 | 1.31 |
| 2024 Q2 | 0.50 | −0.03 | 0.47 |
| 2024 Q1 | 0.52 | −0.09 | 0.43 |
| 2023 Q4 | 0.42 | −0.05 | 0.37 |
| 2023 Q3 | 0.32 | −0.04 | 0.29 |
| 2023 Q2 | 0.83 | −0.02 | 0.81 |
| 2023 Q1 | 0.22 | −0.08 | 0.13 |
| 2022 Q4 | 0.77 | −0.02 | 0.75 |
| 2022 Q3 | 0.81 | −0.02 | 0.79 |
| 2022 Q2 | 0.60 | 0.00 | 0.60 |
| 2022 Q1 | 0.58 | −0.07 | 0.51 |
| 2021 Q4 | 0.46 | −0.04 | 0.42 |
| 2021 Q3 | 0.47 | −0.08 | 0.39 |
財經資料來源：FinLab