聚亨
20226.30−0.28−4.26%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 Q239.84%172.30%74.90%0.1 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 | 39.84% | 172.30% | 74.90% | 0.1 |
| 2026 Q1 | 35.73% | 192.14% | 87.49% | 0.8 |
| 2025 Q4 | 33.31% | 188.84% | 75.13% | 0.7 |
| 2025 Q3 | 31.69% | 197.16% | 81.42% | 5.7 |
| 2025 Q2 | 27.71% | 214.11% | 92.87% | 2.6 |
| 2025 Q1 | 24.86% | 231.89% | 107.30% | 2.7 |
| 2024 Q4 | 27.54% | 210.26% | 87.26% | −9.9 |
| 2024 Q3 | 30.60% | 197.53% | 81.97% | −5.4 |
| 2024 Q2 | 30.55% | 206.81% | 104.09% | −1.8 |
| 2024 Q1 | 25.83% | 238.03% | 122.54% | 5.0 |
| 2023 Q4 | 22.51% | 271.89% | 136.40% | 16.3 |
| 2023 Q3 | 26.46% | 229.54% | 111.74% | 0.2 |
| 2023 Q2 | 25.55% | 237.50% | 119.37% | 0.8 |
| 2023 Q1 | 27.41% | 219.27% | 97.36% | 7.0 |
| 2022 Q4 | 23.87% | 224.47% | 105.84% | 1.2 |
| 2022 Q3 | 26.58% | 208.13% | 100.67% | −2.7 |
| 2022 Q2 | 28.30% | 200.36% | 95.60% | −3.9 |
| 2022 Q1 | 29.17% | 200.89% | 82.21% | 8.7 |
| 2021 Q4 | 27.67% | 202.98% | 90.75% | −12.9 |
| 2021 Q3 | 31.95% | 189.31% | 81.42% | 13.5 |
經營效率單位：天
2026 Q241.1 天119.6 天12.7 天160.7 天148.0 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 | 41.1 | 119.6 | 12.7 | 160.7 | 148.0 |
| 2026 Q1 | 30.5 | 90.1 | 9.1 | 120.6 | 111.5 |
| 2025 Q4 | 34.3 | 121.1 | 16.8 | 155.4 | 138.6 |
| 2025 Q3 | 31.1 | 110.6 | 15.2 | 141.8 | 126.6 |
| 2025 Q2 | 37.8 | 120.8 | 12.8 | 158.5 | 145.8 |
| 2025 Q1 | 35.4 | 116.0 | 12.9 | 151.4 | 138.5 |
| 2024 Q4 | 39.0 | 146.8 | 15.1 | 185.8 | 170.8 |
| 2024 Q3 | 42.7 | 134.8 | 16.8 | 177.5 | 160.7 |
| 2024 Q2 | 39.9 | 127.3 | 23.7 | 167.2 | 143.6 |
| 2024 Q1 | 31.8 | 119.0 | 19.3 | 150.8 | 131.5 |
| 2023 Q4 | 33.5 | 152.1 | 22.9 | 185.5 | 162.6 |
| 2023 Q3 | 30.7 | 104.9 | 17.1 | 135.6 | 118.5 |
| 2023 Q2 | 33.6 | 116.8 | 15.4 | 150.4 | 135.0 |
| 2023 Q1 | 31.7 | 131.2 | 14.7 | 162.9 | 148.1 |
| 2022 Q4 | 27.8 | 103.9 | 11.6 | 131.7 | 120.1 |
| 2022 Q3 | 29.4 | 105.3 | 14.9 | 134.7 | 119.8 |
| 2022 Q2 | 23.5 | 97.8 | 16.4 | 121.3 | 104.9 |
| 2022 Q1 | 29.2 | 123.9 | 19.2 | 153.1 | 133.9 |
| 2021 Q4 | 34.1 | 139.3 | 21.2 | 173.3 | 152.1 |
| 2021 Q3 | 32.1 | 130.9 | 23.8 | 163.0 | 139.3 |
現金流單位：億元
2026 Q2−1.38 億元−0.98 億元−2.35 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 | −1.38 | −0.98 | −2.35 |
| 2026 Q1 | 2.39 | −1.39 | 1.00 |
| 2025 Q4 | −4.68 | −1.76 | −6.44 |
| 2025 Q3 | −3.24 | −0.51 | −3.74 |
| 2025 Q2 | 1.52 | 0.28 | 1.79 |
| 2025 Q1 | 3.72 | −2.87 | 0.85 |
| 2024 Q4 | 4.99 | −0.96 | 4.03 |
| 2024 Q3 | −3.20 | −1.20 | −4.40 |
| 2024 Q2 | −6.45 | −1.91 | −8.36 |
| 2024 Q1 | 1.66 | −0.94 | 0.72 |
| 2023 Q4 | 3.20 | −0.05 | 3.15 |
| 2023 Q3 | 2.66 | −1.24 | 1.41 |
| 2023 Q2 | 4.65 | −1.34 | 3.30 |
| 2023 Q1 | 3.61 | −1.12 | 2.49 |
| 2022 Q4 | 2.74 | −0.78 | 1.96 |
| 2022 Q3 | 1.68 | −0.70 | 0.98 |
| 2022 Q2 | 5.30 | −0.33 | 4.97 |
| 2022 Q1 | 0.09 | −0.17 | −0.07 |
| 2021 Q4 | 2.88 | −0.35 | 2.53 |
| 2021 Q3 | 5.57 | −0.04 | 5.53 |
財經資料來源：FinLab