風青
206158.8−0.3−0.51%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 Q248.23%177.09%151.54%10.0 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 | 48.23% | 177.09% | 151.54% | 10.0 |
| 2026 Q1 | 48.22% | 174.62% | 148.01% | 5.2 |
| 2025 Q4 | 48.23% | 173.56% | 146.56% | 4.2 |
| 2025 Q3 | 47.21% | 177.03% | 147.15% | 1.3 |
| 2025 Q2 | 45.47% | 184.63% | 152.35% | −12.0 |
| 2025 Q1 | 44.66% | 190.47% | 160.89% | −0.1 |
| 2024 Q4 | 45.05% | 189.95% | 162.91% | −3.5 |
| 2024 Q3 | 56.48% | 149.75% | 129.73% | −2.4 |
| 2024 Q2 | 55.24% | 153.97% | 130.42% | 7.5 |
| 2024 Q1 | 53.43% | 156.69% | 131.51% | 1.8 |
| 2023 Q4 | 51.67% | 154.70% | 128.94% | −4.7 |
| 2023 Q3 | 52.49% | 153.89% | 123.49% | 3.9 |
| 2023 Q2 | 54.08% | 152.50% | 117.39% | −2.9 |
| 2023 Q1 | 55.31% | 150.29% | 112.38% | 2.1 |
| 2022 Q4 | 56.79% | 174.91% | 137.71% | −9.7 |
| 2022 Q3 | 53.25% | 183.87% | 143.04% | −2.3 |
| 2022 Q2 | 54.65% | 183.42% | 139.46% | −5.4 |
| 2022 Q1 | 48.24% | 216.78% | 177.79% | 4.9 |
| 2021 Q4 | 49.99% | 173.62% | 139.72% | 4.1 |
| 2021 Q3 | 46.70% | 186.58% | 141.80% | 0.7 |
經營效率單位：天
2026 Q2133.8 天42.7 天3.9 天176.6 天172.6 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 | 133.8 | 42.7 | 3.9 | 176.6 | 172.6 |
| 2026 Q1 | 142.4 | 48.5 | 4.0 | 190.9 | 186.9 |
| 2025 Q4 | 132.4 | 44.9 | 4.1 | 177.3 | 173.2 |
| 2025 Q3 | 144.4 | 50.3 | 5.1 | 194.7 | 189.6 |
| 2025 Q2 | 136.5 | 46.2 | 5.2 | 182.7 | 177.4 |
| 2025 Q1 | 147.7 | 45.1 | 5.1 | 192.8 | 187.7 |
| 2024 Q4 | 121.8 | 36.1 | 3.9 | 157.9 | 154.0 |
| 2024 Q3 | 137.3 | 41.8 | 3.5 | 179.1 | 175.6 |
| 2024 Q2 | 108.8 | 39.0 | 2.3 | 147.7 | 145.4 |
| 2024 Q1 | 140.0 | 54.9 | 4.1 | 194.8 | 190.7 |
| 2023 Q4 | 123.5 | 55.5 | 6.3 | 179.0 | 172.7 |
| 2023 Q3 | 132.6 | 72.7 | 22.4 | 205.3 | 182.9 |
| 2023 Q2 | 140.6 | 90.0 | 32.3 | 230.6 | 198.3 |
| 2023 Q1 | 164.5 | 100.3 | 31.1 | 264.9 | 233.8 |
| 2022 Q4 | 129.5 | 76.3 | 21.3 | 205.7 | 184.4 |
| 2022 Q3 | 140.5 | 85.6 | 26.8 | 226.1 | 199.3 |
| 2022 Q2 | 144.3 | 89.1 | 34.3 | 233.5 | 199.2 |
| 2022 Q1 | 159.0 | 82.6 | 46.1 | 241.6 | 195.5 |
| 2021 Q4 | 152.1 | 71.8 | 45.6 | 223.8 | 178.2 |
| 2021 Q3 | 137.2 | 62.6 | 35.7 | 199.8 | 164.0 |
現金流單位：萬元
2026 Q2−4,576 萬元−347 萬元−4,923 萬元
單季現金流（萬元）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | −4,576 | −347 | −4,923 |
| 2026 Q1 | 2,328 | −91 | 2,237 |
| 2025 Q4 | −2,457 | −212 | −2,669 |
| 2025 Q3 | −1,484 | −286 | −1,770 |
| 2025 Q2 | 1,332 | −17 | 1,315 |
| 2025 Q1 | −2,930 | −183 | −3,113 |
| 2024 Q4 | −5,103 | −684 | −5,787 |
| 2024 Q3 | 2,338 | −309 | 2,029 |
| 2024 Q2 | −9,322 | −1 | −9,323 |
| 2024 Q1 | −6,662 | −47 | −6,709 |
| 2023 Q4 | 2,242 | −129 | 2,113 |
| 2023 Q3 | −2,769 | −441 | −3,209 |
| 2023 Q2 | 6,054 | −486 | 5,568 |
| 2023 Q1 | 3,953 | −1,275 | 2,678 |
| 2022 Q4 | −671 | −2,649 | −3,320 |
| 2022 Q3 | −1,836 | −635 | −2,470 |
| 2022 Q2 | −5,928 | −1,663 | −7,591 |
| 2022 Q1 | 1,870 | −246 | 1,624 |
| 2021 Q4 | −3,718 | −1,395 | −5,113 |
| 2021 Q3 | −1,380 | −1,621 | −3,001 |
財經資料來源：FinLab