精湛
207052.5−1.8−3.31%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 Q231.75%228.94%147.04%57.7 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 | 31.75% | 228.94% | 147.04% | 57.7 |
| 2026 Q1 | 32.23% | 230.98% | 164.92% | 17.7 |
| 2025 Q4 | 32.22% | 218.24% | 148.35% | 46.2 |
| 2025 Q3 | 38.04% | 183.28% | 126.86% | 22.9 |
| 2025 Q2 | 38.84% | 182.30% | 124.72% | 4.1 |
| 2025 Q1 | 36.07% | 200.94% | 131.36% | 29.5 |
| 2024 Q4 | 27.75% | 240.89% | 140.64% | 42.3 |
| 2024 Q3 | 32.33% | 203.57% | 126.75% | 32.8 |
| 2024 Q2 | 33.08% | 202.96% | 122.37% | 43.2 |
| 2024 Q1 | 37.85% | 174.71% | 110.11% | 23.7 |
| 2023 Q4 | 43.54% | 173.51% | 134.51% | 60.9 |
| 2023 Q3 | 30.81% | 248.78% | 165.88% | 45.4 |
| 2023 Q2 | 31.37% | 239.99% | 163.04% | 19.9 |
| 2023 Q1 | 32.89% | 227.04% | 149.66% | 16.8 |
| 2022 Q4 | 29.29% | 269.59% | 180.18% | 54.4 |
| 2022 Q3 | 34.01% | 220.81% | 140.76% | 35.1 |
| 2022 Q2 | 40.45% | 226.93% | 158.33% | 10.3 |
| 2022 Q1 | 38.45% | 249.87% | 173.03% | 38.2 |
| 2021 Q4 | 42.01% | 219.47% | 156.12% | 47.0 |
| 2021 Q3 | 44.23% | 197.28% | 134.67% | 20.5 |
經營效率單位：天
2026 Q265.6 天340.7 天166.2 天406.4 天240.2 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 | 65.6 | 340.7 | 166.2 | 406.4 | 240.2 |
| 2026 Q1 | 84.7 | 291.8 | 144.3 | 376.5 | 232.2 |
| 2025 Q4 | 58.0 | 195.3 | 72.5 | 253.4 | 180.8 |
| 2025 Q3 | 51.3 | 241.8 | 57.9 | 293.2 | 235.3 |
| 2025 Q2 | 64.7 | 303.5 | 64.1 | 368.2 | 304.0 |
| 2025 Q1 | 83.8 | 319.0 | 76.4 | 402.7 | 326.3 |
| 2024 Q4 | 72.6 | 298.1 | 75.6 | 370.7 | 295.1 |
| 2024 Q3 | 56.7 | 220.5 | 52.9 | 277.2 | 224.3 |
| 2024 Q2 | 60.9 | 309.5 | 76.7 | 370.4 | 293.7 |
| 2024 Q1 | 75.5 | 332.7 | 103.0 | 408.3 | 305.3 |
| 2023 Q4 | 53.0 | 223.2 | 72.0 | 276.2 | 204.2 |
| 2023 Q3 | 67.5 | 280.1 | 76.6 | 347.6 | 271.0 |
| 2023 Q2 | 65.3 | 248.7 | 63.7 | 314.0 | 250.3 |
| 2023 Q1 | 69.4 | 299.5 | 78.3 | 368.9 | 290.6 |
| 2022 Q4 | 43.8 | 179.9 | 48.1 | 223.8 | 175.7 |
| 2022 Q3 | 73.4 | 328.0 | 83.8 | 401.4 | 317.6 |
| 2022 Q2 | 71.4 | 255.7 | 61.7 | 327.0 | 265.3 |
| 2022 Q1 | 89.8 | 332.4 | 68.3 | 422.2 | 353.9 |
| 2021 Q4 | 60.8 | 300.3 | 59.8 | 361.1 | 301.2 |
| 2021 Q3 | 68.3 | 321.4 | 71.4 | 389.7 | 318.3 |
現金流單位：億元
2026 Q20.42 億元−0.15 億元0.27 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 | 0.42 | −0.15 | 0.27 |
| 2026 Q1 | 0.65 | −0.21 | 0.44 |
| 2025 Q4 | 0.52 | −0.09 | 0.44 |
| 2025 Q3 | 0.35 | −0.16 | 0.20 |
| 2025 Q2 | 0.27 | −0.18 | 0.09 |
| 2025 Q1 | 0.37 | −0.13 | 0.24 |
| 2024 Q4 | 0.73 | −0.13 | 0.60 |
| 2024 Q3 | 1.01 | −0.02 | 0.99 |
| 2024 Q2 | 0.08 | 0.00 | 0.07 |
| 2024 Q1 | −0.24 | −0.01 | −0.24 |
| 2023 Q4 | 0.88 | −0.01 | 0.87 |
| 2023 Q3 | −0.08 | −0.06 | −0.13 |
| 2023 Q2 | 0.04 | −0.04 | −0.01 |
| 2023 Q1 | 0.07 | −0.02 | 0.05 |
| 2022 Q4 | 0.71 | −0.01 | 0.70 |
| 2022 Q3 | 0.91 | 0.00 | 0.91 |
| 2022 Q2 | 0.27 | −0.02 | 0.25 |
| 2022 Q1 | 0.80 | −0.07 | 0.74 |
| 2021 Q4 | 0.35 | 0.00 | 0.34 |
| 2021 Q3 | 0.39 | 0.00 | 0.39 |