雄順
207326.00+0.55+2.16%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 Q251.83%94.70%81.64%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 | 51.83% | 94.70% | 81.64% | 0.6 |
| 2026 Q1 | 43.41% | 101.70% | 75.99% | −9.3 |
| 2025 Q4 | 37.81% | 106.90% | 102.95% | −1.9 |
| 2025 Q3 | 38.92% | 105.11% | 101.26% | −10.7 |
| 2025 Q2 | 40.52% | 107.23% | 103.57% | −2.6 |
| 2025 Q1 | 38.59% | 124.31% | 120.42% | 1.6 |
| 2024 Q4 | 38.83% | 135.73% | 130.96% | 12.0 |
| 2024 Q3 | 38.58% | 141.23% | 136.69% | −1.2 |
| 2024 Q2 | 44.75% | 130.33% | 126.90% | 8.1 |
| 2024 Q1 | 44.59% | 142.88% | 140.55% | 6.9 |
| 2023 Q4 | 44.35% | 140.43% | 136.89% | 9.8 |
| 2023 Q3 | 45.14% | 136.47% | 132.81% | −2.4 |
| 2023 Q2 | 45.65% | 135.41% | 131.39% | 0.4 |
| 2023 Q1 | 45.87% | 128.74% | 122.89% | 9.7 |
| 2022 Q4 | 47.59% | 119.48% | 113.90% | 7.2 |
| 2022 Q3 | 50.50% | 108.84% | 104.77% | 12.1 |
| 2022 Q2 | 53.29% | 100.64% | 96.92% | 23.4 |
| 2021 Q4 | 51.27% | 94.13% | 87.78% | 32.1 |
經營效率單位：天
2026 Q235.3 天7.6 天6.9 天43.0 天36.0 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 | 35.3 | 7.6 | 6.9 | 43.0 | 36.0 |
| 2026 Q1 | 48.3 | 2.5 | 14.9 | 50.8 | 35.9 |
| 2025 Q4 | 41.0 | 2.5 | 13.7 | 43.5 | 29.8 |
| 2025 Q3 | 43.7 | 2.8 | 14.1 | 46.5 | 32.5 |
| 2025 Q2 | 44.5 | 2.6 | 15.0 | 47.1 | 32.1 |
| 2025 Q1 | 46.2 | 2.8 | 14.8 | 49.0 | 34.3 |
| 2024 Q4 | 44.1 | 2.8 | 15.3 | 47.0 | 31.7 |
| 2024 Q3 | 50.5 | 2.7 | 18.2 | 53.2 | 35.0 |
| 2024 Q2 | 49.1 | 2.3 | 18.9 | 51.4 | 32.4 |
| 2024 Q1 | 57.9 | 2.6 | 20.7 | 60.5 | 39.8 |
| 2023 Q4 | 59.3 | 3.4 | 19.1 | 62.7 | 43.5 |
| 2023 Q3 | 66.7 | 3.9 | 16.6 | 70.5 | 54.0 |
| 2023 Q2 | 63.5 | 4.5 | 14.7 | 68.0 | 53.3 |
| 2023 Q1 | 65.3 | 4.8 | 18.6 | 70.0 | 51.5 |
| 2022 Q4 | 69.5 | 3.9 | 19.1 | 73.5 | 54.4 |
| 2022 Q3 | 59.1 | 3.3 | 16.6 | 62.4 | 45.8 |
| 2022 Q2 | — | 1.9 | — | — | — |
| 2021 Q4 | — | 2.7 | — | — | — |
現金流單位：億元
2026 Q2−1.17 億元−0.17 億元−1.35 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 | −1.17 | −0.17 | −1.35 |
| 2026 Q1 | 0.18 | −0.04 | 0.14 |
| 2025 Q4 | 0.14 | −0.04 | 0.09 |
| 2025 Q3 | 0.13 | −0.04 | 0.08 |
| 2025 Q2 | 0.26 | −0.19 | 0.07 |
| 2025 Q1 | 0.21 | −0.23 | −0.02 |
| 2024 Q4 | 0.19 | −0.16 | 0.03 |
| 2024 Q3 | 0.22 | −0.11 | 0.11 |
| 2024 Q2 | 0.26 | −0.02 | 0.24 |
| 2024 Q1 | 0.23 | −0.04 | 0.19 |
| 2023 Q4 | 0.21 | −0.02 | 0.19 |
| 2023 Q3 | 0.17 | −0.07 | 0.10 |
| 2023 Q2 | 0.33 | −0.06 | 0.27 |
| 2023 Q1 | 0.08 | −0.08 | 0.00 |
| 2022 Q4 | 0.48 | −0.06 | 0.42 |
| 2022 Q3 | 0.38 | −0.07 | 0.32 |
| 2022 Q2 | 0.81 | −0.35 | 0.45 |
| 2021 Q4 | 1.07 | −0.87 | 0.20 |