允強
203421.50−0.50−2.27%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 Q262.40%109.21%48.80%2.4 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 | 62.40% | 109.21% | 48.80% | 2.4 |
| 2026 Q1 | 57.63% | 111.23% | 51.71% | 0.8 |
| 2025 Q4 | 55.87% | 113.81% | 53.96% | −0.9 |
| 2025 Q3 | 57.09% | 112.50% | 50.49% | 5.3 |
| 2025 Q2 | 59.89% | 107.38% | 48.97% | −6.2 |
| 2025 Q1 | 53.55% | 127.76% | 67.23% | 7.2 |
| 2024 Q4 | 53.24% | 127.02% | 62.68% | −3.4 |
| 2024 Q3 | 61.73% | 117.49% | 65.18% | 1.2 |
| 2024 Q2 | 57.39% | 101.16% | 49.85% | 1.3 |
| 2024 Q1 | 50.95% | 106.07% | 49.89% | 2.2 |
| 2023 Q4 | 51.13% | 106.03% | 49.46% | −8.1 |
| 2023 Q3 | 53.59% | 117.81% | 49.90% | −4.8 |
| 2023 Q2 | 54.87% | 110.94% | 44.60% | 10.8 |
| 2023 Q1 | 48.32% | 128.65% | 55.97% | 3.5 |
| 2022 Q4 | 47.03% | 140.33% | 60.77% | −26.4 |
| 2022 Q3 | 48.34% | 128.16% | 49.14% | 15.6 |
| 2022 Q2 | 53.26% | 129.62% | 56.07% | 29.5 |
| 2022 Q1 | 47.89% | 148.25% | 49.79% | 39.9 |
| 2021 Q4 | 50.72% | 131.50% | 49.57% | 47.0 |
| 2021 Q3 | 47.53% | 134.46% | 56.23% | 43.6 |
經營效率單位：天
2026 Q230.2 天172.6 天11.8 天202.7 天190.9 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 | 30.2 | 172.6 | 11.8 | 202.7 | 190.9 |
| 2026 Q1 | 28.7 | 181.1 | 10.0 | 209.8 | 199.8 |
| 2025 Q4 | 30.5 | 186.5 | 6.2 | 216.9 | 210.8 |
| 2025 Q3 | 29.1 | 186.4 | 10.9 | 215.4 | 204.6 |
| 2025 Q2 | 29.3 | 143.1 | 12.6 | 172.4 | 159.8 |
| 2025 Q1 | 29.4 | 142.9 | 12.2 | 172.3 | 160.0 |
| 2024 Q4 | 23.7 | 122.7 | 6.9 | 146.3 | 139.4 |
| 2024 Q3 | 24.7 | 139.5 | 11.0 | 164.2 | 153.2 |
| 2024 Q2 | 26.8 | 138.9 | 12.1 | 165.7 | 153.6 |
| 2024 Q1 | 28.5 | 144.4 | 6.7 | 172.9 | 166.2 |
| 2023 Q4 | 26.6 | 120.4 | 4.3 | 147.0 | 142.8 |
| 2023 Q3 | 22.0 | 129.7 | 6.8 | 151.7 | 145.0 |
| 2023 Q2 | 24.1 | 144.6 | 5.8 | 168.7 | 162.9 |
| 2023 Q1 | 23.7 | 134.9 | 3.7 | 158.6 | 155.0 |
| 2022 Q4 | 26.2 | 147.9 | 4.9 | 174.1 | 169.2 |
| 2022 Q3 | 25.6 | 140.6 | 6.2 | 166.2 | 160.0 |
| 2022 Q2 | 22.6 | 136.9 | 9.6 | 159.5 | 149.9 |
| 2022 Q1 | 27.6 | 176.6 | 17.9 | 204.1 | 186.2 |
| 2021 Q4 | 32.9 | 141.8 | 13.4 | 174.8 | 161.4 |
| 2021 Q3 | 30.7 | 101.7 | 9.1 | 132.3 | 123.2 |
現金流單位：億元
2026 Q2−7.60 億元−0.84 億元−8.44 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 | −7.60 | −0.84 | −8.44 |
| 2026 Q1 | −5.13 | −0.93 | −6.06 |
| 2025 Q4 | 7.12 | −0.26 | 6.86 |
| 2025 Q3 | 5.20 | −3.04 | 2.16 |
| 2025 Q2 | −5.80 | −2.34 | −8.14 |
| 2025 Q1 | −0.57 | −1.68 | −2.25 |
| 2024 Q4 | 2.23 | −4.34 | −2.11 |
| 2024 Q3 | 2.92 | −4.62 | −1.71 |
| 2024 Q2 | −3.10 | −2.44 | −5.54 |
| 2024 Q1 | −0.82 | −2.47 | −3.29 |
| 2023 Q4 | 6.11 | −1.80 | 4.32 |
| 2023 Q3 | 7.53 | −1.37 | 6.16 |
| 2023 Q2 | 7.88 | −2.12 | 5.76 |
| 2023 Q1 | −7.11 | −2.73 | −9.84 |
| 2022 Q4 | 8.47 | −7.76 | 0.71 |
| 2022 Q3 | 6.30 | 0.15 | 6.46 |
| 2022 Q2 | −1.09 | −0.26 | −1.35 |
| 2022 Q1 | 6.35 | −2.49 | 3.86 |
| 2021 Q4 | 6.28 | −2.00 | 4.27 |
| 2021 Q3 | −13.19 | −1.94 | −15.14 |
財經資料來源：FinLab