美時
1795166−2.0−1.19%收盤・資料日 2026-11-06
股期 法說 11/13
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q277.62%146.44%88.24%1.8 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 | 77.62% | 146.44% | 88.24% | 1.8 |
| 2026 Q1 | 77.65% | 159.47% | 94.60% | 1.6 |
| 2025 Q4 | 77.60% | 156.72% | 92.06% | 3.7 |
| 2025 Q3 | 44.01% | 181.27% | 129.95% | 15.5 |
| 2025 Q2 | 46.64% | 154.63% | 109.46% | 7.2 |
| 2025 Q1 | 47.87% | 193.22% | 144.25% | 13.4 |
| 2024 Q4 | 47.18% | 214.48% | 162.75% | 11.7 |
| 2024 Q3 | 45.70% | 253.70% | 180.32% | 14.4 |
| 2024 Q2 | 46.65% | 215.73% | 150.89% | 13.0 |
| 2024 Q1 | 49.97% | 227.26% | 156.86% | 9.6 |
| 2023 Q4 | 47.46% | 279.67% | 185.40% | 4.2 |
| 2023 Q3 | 49.06% | 204.39% | 134.83% | 12.5 |
| 2023 Q2 | 51.31% | 179.50% | 114.95% | 12.3 |
| 2023 Q1 | 54.06% | 207.70% | 134.18% | 12.7 |
| 2022 Q4 | 53.03% | 180.91% | 117.27% | 3.6 |
| 2022 Q3 | 49.99% | 200.21% | 136.53% | 26.3 |
| 2022 Q2 | 51.75% | 104.15% | 59.27% | 6.0 |
| 2022 Q1 | 51.69% | 126.78% | 73.31% | 8.5 |
| 2021 Q4 | 47.84% | 192.64% | 115.88% | 5.3 |
| 2021 Q3 | 48.26% | 191.73% | 123.13% | 7.4 |
經營效率單位：天
2026 Q286.6 天203.0 天65.1 天289.5 天224.5 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 | 86.6 | 203.0 | 65.1 | 289.5 | 224.5 |
| 2026 Q1 | 78.5 | 202.5 | 58.3 | 281.0 | 222.7 |
| 2025 Q4 | 67.3 | 221.4 | 56.5 | 288.7 | 232.1 |
| 2025 Q3 | 43.9 | 175.3 | 44.1 | 219.2 | 175.0 |
| 2025 Q2 | 40.3 | 180.3 | 44.3 | 220.6 | 176.3 |
| 2025 Q1 | 39.6 | 192.7 | 51.5 | 232.3 | 180.8 |
| 2024 Q4 | 40.5 | 179.8 | 44.8 | 220.3 | 175.5 |
| 2024 Q3 | 33.1 | 185.3 | 39.7 | 218.4 | 178.7 |
| 2024 Q2 | 36.1 | 185.2 | 36.4 | 221.2 | 184.8 |
| 2024 Q1 | 38.7 | 181.3 | 32.9 | 220.0 | 187.1 |
| 2023 Q4 | 43.2 | 176.0 | 33.1 | 219.2 | 186.0 |
| 2023 Q3 | 32.1 | 185.5 | 42.2 | 217.7 | 175.5 |
| 2023 Q2 | 33.0 | 186.2 | 55.6 | 219.1 | 163.5 |
| 2023 Q1 | 29.5 | 173.7 | 66.3 | 203.2 | 137.0 |
| 2022 Q4 | 38.3 | 163.4 | 59.3 | 201.6 | 142.3 |
| 2022 Q3 | 22.2 | 161.7 | 47.1 | 183.9 | 136.9 |
| 2022 Q2 | 38.8 | 187.3 | 57.7 | 226.1 | 168.4 |
| 2022 Q1 | 32.6 | 158.9 | 45.8 | 191.5 | 145.7 |
| 2021 Q4 | 37.1 | 172.1 | 44.7 | 209.2 | 164.5 |
| 2021 Q3 | 35.8 | 143.9 | 52.0 | 179.7 | 127.7 |
現金流單位：億元
2026 Q225.48 億元−0.98 億元24.50 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 | 25.48 | −0.98 | 24.50 |
| 2026 Q1 | 9.64 | −1.58 | 8.06 |
| 2025 Q4 | 22.94 | −10.62 | 12.33 |
| 2025 Q3 | 30.59 | −0.34 | 30.24 |
| 2025 Q2 | 15.70 | −0.53 | 15.18 |
| 2025 Q1 | 28.63 | −1.71 | 26.92 |
| 2024 Q4 | 17.85 | −0.87 | 16.98 |
| 2024 Q3 | 24.02 | −0.70 | 23.32 |
| 2024 Q2 | 14.04 | −1.44 | 12.60 |
| 2024 Q1 | 18.85 | −0.52 | 18.32 |
| 2023 Q4 | 4.15 | −0.38 | 3.77 |
| 2023 Q3 | 15.20 | −2.03 | 13.17 |
| 2023 Q2 | 8.87 | −1.01 | 7.86 |
| 2023 Q1 | 2.47 | −0.68 | 1.79 |
| 2022 Q4 | 19.36 | −2.43 | 16.92 |
| 2022 Q3 | 11.23 | −1.94 | 9.30 |
| 2022 Q2 | 7.59 | −0.99 | 6.60 |
| 2022 Q1 | 6.34 | −0.41 | 5.93 |
| 2021 Q4 | 3.70 | −1.44 | 2.26 |
| 2021 Q3 | 8.45 | −1.00 | 7.44 |
財經資料來源：FinLab