汎德永業
2247218+3.0+1.40%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 Q241.10%269.81%163.56%33.0 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 | 41.10% | 269.81% | 163.56% | 33.0 |
| 2026 Q1 | 41.59% | 264.50% | 168.88% | 18.8 |
| 2025 Q4 | 40.98% | 275.91% | 144.86% | 26.5 |
| 2025 Q3 | 40.00% | 296.93% | 146.55% | 28.7 |
| 2025 Q2 | 45.70% | 226.02% | 131.20% | 62.5 |
| 2025 Q1 | 44.13% | 173.23% | 84.15% | 47.4 |
| 2024 Q4 | 42.41% | 190.84% | 90.98% | 57.4 |
| 2024 Q3 | 40.72% | 218.49% | 125.73% | 72.0 |
| 2024 Q2 | 46.73% | 184.76% | 127.51% | 76.0 |
| 2024 Q1 | 48.00% | 179.15% | 124.01% | 52.8 |
| 2023 Q4 | 42.44% | 216.00% | 140.83% | 49.4 |
| 2023 Q3 | 41.45% | 221.01% | 148.44% | 54.7 |
| 2023 Q2 | 46.00% | 193.43% | 130.72% | 65.1 |
| 2023 Q1 | 48.00% | 182.24% | 141.07% | 50.8 |
| 2022 Q4 | 45.80% | 197.32% | 137.77% | 54.8 |
| 2022 Q3 | 41.44% | 225.63% | 171.93% | 49.6 |
| 2022 Q2 | 44.16% | 208.36% | 159.09% | 54.0 |
| 2022 Q1 | 40.93% | 240.56% | 203.64% | 43.5 |
| 2021 Q4 | 40.60% | 240.55% | 182.18% | 46.0 |
| 2021 Q3 | 40.55% | 241.91% | 170.88% | 38.5 |
經營效率單位：天
2026 Q23.0 天37.0 天5.2 天40.1 天34.8 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 | 3.0 | 37.0 | 5.2 | 40.1 | 34.8 |
| 2026 Q1 | 4.0 | 53.7 | 6.2 | 57.7 | 51.5 |
| 2025 Q4 | 3.0 | 46.9 | 3.9 | 49.9 | 46.0 |
| 2025 Q3 | 3.5 | 51.3 | 4.3 | 54.7 | 50.5 |
| 2025 Q2 | 2.7 | 39.5 | 3.1 | 42.2 | 39.1 |
| 2025 Q1 | 3.1 | 49.5 | 4.0 | 52.6 | 48.6 |
| 2024 Q4 | 2.8 | 44.5 | 3.9 | 47.3 | 43.3 |
| 2024 Q3 | 2.3 | 35.1 | 3.4 | 37.4 | 33.9 |
| 2024 Q2 | 2.0 | 28.0 | 2.9 | 30.0 | 27.1 |
| 2024 Q1 | 2.3 | 34.0 | 3.3 | 36.3 | 32.9 |
| 2023 Q4 | 3.0 | 44.8 | 4.8 | 47.8 | 43.0 |
| 2023 Q3 | 2.3 | 33.0 | 3.6 | 35.3 | 31.8 |
| 2023 Q2 | 1.8 | 24.5 | 2.7 | 26.3 | 23.6 |
| 2023 Q1 | 2.1 | 30.0 | 6.1 | 32.1 | 26.0 |
| 2022 Q4 | 2.5 | 33.9 | 7.1 | 36.4 | 29.3 |
| 2022 Q3 | 2.2 | 26.1 | 3.6 | 28.3 | 24.7 |
| 2022 Q2 | 1.7 | 18.1 | 2.8 | 19.8 | 17.1 |
| 2022 Q1 | 2.4 | 24.2 | 5.1 | 26.5 | 21.4 |
| 2021 Q4 | 2.2 | 30.7 | 5.6 | 33.0 | 27.3 |
| 2021 Q3 | 2.1 | 37.4 | 4.3 | 39.5 | 35.2 |
現金流單位：億元
2026 Q220.13 億元−4.71 億元15.42 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 | 20.13 | −4.71 | 15.42 |
| 2026 Q1 | 23.27 | −4.76 | 18.51 |
| 2025 Q4 | 10.82 | −5.18 | 5.64 |
| 2025 Q3 | 3.03 | −4.38 | −1.34 |
| 2025 Q2 | 10.33 | −5.66 | 4.67 |
| 2025 Q1 | 6.98 | −7.88 | −0.91 |
| 2024 Q4 | 8.63 | −4.60 | 4.03 |
| 2024 Q3 | −1.57 | −4.53 | −6.09 |
| 2024 Q2 | −4.36 | −6.64 | −11.00 |
| 2024 Q1 | 7.70 | −6.12 | 1.58 |
| 2023 Q4 | 20.04 | −3.18 | 16.86 |
| 2023 Q3 | 4.75 | −5.62 | −0.87 |
| 2023 Q2 | −1.26 | −2.75 | −4.00 |
| 2023 Q1 | 8.72 | −5.06 | 3.67 |
| 2022 Q4 | 12.43 | −2.97 | 9.46 |
| 2022 Q3 | 10.37 | −6.22 | 4.15 |
| 2022 Q2 | 2.67 | −5.51 | −2.84 |
| 2022 Q1 | 30.89 | −4.96 | 25.93 |
| 2021 Q4 | 11.36 | −3.78 | 7.58 |
| 2021 Q3 | 29.62 | −4.76 | 24.86 |