第一銅
200932.60−1.40−4.12%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 Q221.61%129.99%20.95%13.8 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 | 21.61% | 129.99% | 20.95% | 13.8 |
| 2026 Q1 | 19.39% | 144.41% | 22.92% | 12.2 |
| 2025 Q4 | 16.44% | 141.40% | 25.87% | 2.3 |
| 2025 Q3 | 17.41% | 144.30% | 30.53% | 32.8 |
| 2025 Q2 | 22.17% | 127.83% | 21.32% | −9.7 |
| 2025 Q1 | 19.86% | 148.19% | 23.05% | −0.1 |
| 2024 Q4 | 20.76% | 145.36% | 25.87% | −0.7 |
| 2024 Q3 | 18.11% | 145.64% | 24.64% | 30.4 |
| 2024 Q2 | 18.72% | 127.16% | 22.85% | 8.2 |
| 2024 Q1 | 20.89% | 126.14% | 19.24% | 1.1 |
| 2023 Q4 | 24.65% | 127.90% | 23.55% | −0.8 |
| 2023 Q3 | 25.64% | 127.33% | 19.42% | 11.7 |
| 2023 Q2 | 25.40% | 120.88% | 16.77% | −7.9 |
| 2023 Q1 | 29.33% | 134.59% | 16.02% | 1.5 |
| 2022 Q4 | 30.99% | 132.56% | 18.77% | 1.1 |
| 2022 Q3 | 34.26% | 130.08% | 22.16% | 35.0 |
| 2022 Q2 | 32.55% | 119.07% | 19.26% | −3.0 |
| 2022 Q1 | 21.95% | 149.58% | 27.06% | 5.2 |
| 2021 Q4 | 22.25% | 148.96% | 37.48% | 19.1 |
| 2021 Q3 | 22.96% | 143.60% | 36.54% | 270.4 |
經營效率單位：天
2026 Q224.4 天257.4 天11.9 天281.8 天269.9 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 | 24.4 | 257.4 | 11.9 | 281.8 | 269.9 |
| 2026 Q1 | 28.6 | 253.1 | 11.2 | 281.7 | 270.5 |
| 2025 Q4 | 35.3 | 236.5 | 11.5 | 271.8 | 260.3 |
| 2025 Q3 | 29.1 | 198.2 | 9.7 | 227.2 | 217.5 |
| 2025 Q2 | 26.1 | 199.0 | 7.9 | 225.0 | 217.1 |
| 2025 Q1 | 33.5 | 282.5 | 10.0 | 316.0 | 305.9 |
| 2024 Q4 | 26.3 | 224.4 | 7.9 | 250.6 | 242.8 |
| 2024 Q3 | 28.9 | 237.1 | 8.8 | 265.9 | 257.1 |
| 2024 Q2 | 25.6 | 215.2 | 8.7 | 240.9 | 232.2 |
| 2024 Q1 | 32.0 | 259.2 | 10.6 | 291.3 | 280.7 |
| 2023 Q4 | 28.2 | 232.8 | 8.4 | 261.0 | 252.6 |
| 2023 Q3 | 26.8 | 261.6 | 8.5 | 288.4 | 279.9 |
| 2023 Q2 | 24.1 | 269.2 | 7.4 | 293.3 | 285.9 |
| 2023 Q1 | 22.7 | 296.7 | 7.8 | 319.4 | 311.6 |
| 2022 Q4 | 30.2 | 309.1 | 10.8 | 339.2 | 328.4 |
| 2022 Q3 | 30.6 | 227.2 | 10.0 | 257.9 | 247.8 |
| 2022 Q2 | 29.6 | 237.0 | 18.6 | 266.7 | 248.0 |
| 2022 Q1 | 33.9 | 222.7 | 21.1 | 256.5 | 235.5 |
| 2021 Q4 | 31.0 | 189.3 | 15.9 | 220.3 | 204.4 |
| 2021 Q3 | 29.8 | 193.3 | 18.7 | 223.1 | 204.4 |
現金流單位：億元
2026 Q2−0.97 億元−0.85 億元−1.82 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 | −0.97 | −0.85 | −1.82 |
| 2026 Q1 | −0.36 | −0.25 | −0.60 |
| 2025 Q4 | −1.50 | −0.06 | −1.56 |
| 2025 Q3 | 0.70 | −0.22 | 0.48 |
| 2025 Q2 | 0.09 | −0.28 | −0.19 |
| 2025 Q1 | 0.76 | −0.25 | 0.50 |
| 2024 Q4 | 0.98 | −0.27 | 0.71 |
| 2024 Q3 | 1.63 | −0.08 | 1.55 |
| 2024 Q2 | −1.22 | −0.20 | −1.42 |
| 2024 Q1 | −0.39 | −0.22 | −0.61 |
| 2023 Q4 | 1.11 | −0.18 | 0.92 |
| 2023 Q3 | 0.18 | −0.07 | 0.11 |
| 2023 Q2 | 0.18 | −0.13 | 0.05 |
| 2023 Q1 | −0.16 | −0.12 | −0.29 |
| 2022 Q4 | 1.70 | −0.32 | 1.38 |
| 2022 Q3 | −1.53 | −0.17 | −1.70 |
| 2022 Q2 | −2.95 | −0.22 | −3.17 |
| 2022 Q1 | −0.26 | −0.08 | −0.34 |
| 2021 Q4 | 0.42 | −0.19 | 0.24 |
| 2021 Q3 | −0.98 | −0.54 | −1.52 |
財經資料來源：FinLab