晉椿
206411.00——未成交，最近收盤・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 Q261.56%77.13%53.87%0.6 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 | 61.56% | 77.13% | 53.87% | 0.6 |
| 2026 Q1 | 61.49% | 76.62% | 52.49% | 1.0 |
| 2025 Q4 | 61.93% | 76.01% | 52.90% | 2.4 |
| 2025 Q3 | 63.43% | 75.53% | 48.61% | −0.3 |
| 2025 Q2 | 61.96% | 74.55% | 49.13% | −13.4 |
| 2025 Q1 | 59.14% | 77.87% | 52.15% | −0.7 |
| 2024 Q4 | 59.25% | 78.68% | 56.64% | 1.8 |
| 2024 Q3 | 58.36% | 76.72% | 48.93% | −0.9 |
| 2024 Q2 | 60.49% | 79.43% | 58.27% | 2.2 |
| 2024 Q1 | 60.29% | 77.62% | 55.74% | 0.3 |
| 2023 Q4 | 60.14% | 77.54% | 54.52% | −4.5 |
| 2023 Q3 | 57.81% | 81.48% | 54.83% | −1.1 |
| 2023 Q2 | 57.20% | 82.11% | 48.36% | 0.3 |
| 2023 Q1 | 58.25% | 83.34% | 45.80% | −5.4 |
| 2022 Q4 | 56.22% | 90.44% | 45.23% | −2.1 |
| 2022 Q3 | 58.47% | 93.57% | 40.31% | 7.8 |
| 2022 Q2 | 64.58% | 82.84% | 40.80% | 7.6 |
| 2022 Q1 | 65.58% | 76.14% | 41.47% | 9.2 |
| 2021 Q4 | 64.93% | 76.84% | 43.31% | 5.1 |
| 2021 Q3 | 65.59% | 76.36% | 53.04% | 8.9 |
經營效率單位：天
2026 Q281.9 天71.4 天4.0 天153.2 天149.2 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 | 81.9 | 71.4 | 4.0 | 153.2 | 149.2 |
| 2026 Q1 | 79.3 | 71.5 | 2.4 | 150.8 | 148.4 |
| 2025 Q4 | 74.8 | 79.1 | 2.6 | 153.9 | 151.3 |
| 2025 Q3 | 78.9 | 85.2 | 4.4 | 164.2 | 159.8 |
| 2025 Q2 | 89.3 | 89.0 | 5.6 | 178.3 | 172.7 |
| 2025 Q1 | 90.5 | 78.1 | 3.8 | 168.6 | 164.7 |
| 2024 Q4 | 83.0 | 75.5 | 3.7 | 158.5 | 154.8 |
| 2024 Q3 | 87.7 | 74.3 | 4.3 | 161.9 | 157.6 |
| 2024 Q2 | 77.7 | 68.3 | 3.7 | 146.0 | 142.4 |
| 2024 Q1 | 85.5 | 81.9 | 3.5 | 167.4 | 163.9 |
| 2023 Q4 | 84.1 | 90.6 | 2.4 | 174.6 | 172.2 |
| 2023 Q3 | 88.6 | 104.4 | 2.4 | 193.0 | 190.6 |
| 2023 Q2 | 92.5 | 134.5 | 2.4 | 226.9 | 224.5 |
| 2023 Q1 | 93.0 | 138.7 | 2.3 | 231.7 | 229.3 |
| 2022 Q4 | 89.1 | 166.0 | 4.7 | 255.1 | 250.4 |
| 2022 Q3 | 95.9 | 174.5 | 6.9 | 270.4 | 263.4 |
| 2022 Q2 | 88.8 | 136.1 | 8.1 | 224.9 | 216.7 |
| 2022 Q1 | 85.5 | 108.0 | 8.1 | 193.5 | 185.5 |
| 2021 Q4 | 89.3 | 87.4 | 8.0 | 176.7 | 168.7 |
| 2021 Q3 | 77.8 | 60.1 | 5.7 | 137.9 | 132.2 |
現金流單位：億元
2026 Q20.23 億元−0.07 億元0.16 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 | 0.23 | −0.07 | 0.16 |
| 2026 Q1 | −0.17 | −0.03 | −0.20 |
| 2025 Q4 | 1.13 | −0.11 | 1.02 |
| 2025 Q3 | −0.40 | −0.06 | −0.46 |
| 2025 Q2 | −0.60 | −0.05 | −0.65 |
| 2025 Q1 | −0.10 | −0.11 | −0.21 |
| 2024 Q4 | 0.99 | −0.08 | 0.91 |
| 2024 Q3 | 0.20 | −0.07 | 0.13 |
| 2024 Q2 | −0.73 | −0.11 | −0.84 |
| 2024 Q1 | 0.38 | −0.07 | 0.31 |
| 2023 Q4 | 0.07 | −0.08 | −0.01 |
| 2023 Q3 | 1.08 | −0.07 | 1.01 |
| 2023 Q2 | 1.10 | −0.17 | 0.93 |
| 2023 Q1 | 1.36 | −0.24 | 1.11 |
| 2022 Q4 | 2.65 | −0.34 | 2.31 |
| 2022 Q3 | 1.57 | −0.10 | 1.47 |
| 2022 Q2 | −0.24 | −0.09 | −0.32 |
| 2022 Q1 | 0.63 | −0.10 | 0.53 |
| 2021 Q4 | −0.92 | −0.10 | −1.02 |
| 2021 Q3 | 0.65 | −0.17 | 0.48 |