中環
23239.68−0.62−6.02%收盤・資料日 2026-11-06
股期
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q236.40%276.30%227.96%39.4 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 | 36.40% | 276.30% | 227.96% | 39.4 |
| 2026 Q1 | 33.28% | 277.29% | 228.51% | −5.2 |
| 2025 Q4 | 32.04% | 337.92% | 284.80% | 35.3 |
| 2025 Q3 | 36.79% | 293.58% | 244.42% | 21.0 |
| 2025 Q2 | 36.75% | 290.81% | 239.98% | 15.6 |
| 2025 Q1 | 34.78% | 303.58% | 248.82% | −27.3 |
| 2024 Q4 | 31.04% | 386.52% | 316.94% | −17.6 |
| 2024 Q3 | 30.67% | 356.94% | 287.76% | −22.8 |
| 2024 Q2 | 28.03% | 412.21% | 330.07% | 48.5 |
| 2024 Q1 | 26.23% | 411.11% | 327.74% | −9.2 |
| 2023 Q4 | 26.18% | 440.57% | 352.36% | 30.6 |
| 2023 Q3 | 23.98% | 344.51% | 268.98% | −46.3 |
| 2023 Q2 | 23.80% | 336.04% | 260.76% | 59.1 |
| 2023 Q1 | 26.07% | 339.50% | 253.93% | 28.9 |
| 2022 Q4 | 27.82% | 357.40% | 262.02% | 1.2 |
| 2022 Q3 | 29.38% | 340.63% | 237.19% | −16.3 |
| 2022 Q2 | 24.71% | 398.79% | 281.08% | −38.1 |
| 2022 Q1 | 23.20% | 480.05% | 351.31% | −10.0 |
| 2021 Q4 | 23.65% | 386.52% | 282.67% | 20.2 |
| 2021 Q3 | 27.41% | 293.16% | 219.65% | 35.1 |
經營效率單位：天
2026 Q265.0 天199.6 天48.4 天264.6 天216.3 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 | 65.0 | 199.6 | 48.4 | 264.6 | 216.3 |
| 2026 Q1 | 56.4 | 165.3 | 40.0 | 221.7 | 181.7 |
| 2025 Q4 | 62.9 | 168.2 | 34.8 | 231.1 | 196.3 |
| 2025 Q3 | 61.2 | 175.0 | 33.4 | 236.2 | 202.8 |
| 2025 Q2 | 71.0 | 211.2 | 47.7 | 282.3 | 234.6 |
| 2025 Q1 | 68.9 | 185.0 | 43.5 | 253.9 | 210.4 |
| 2024 Q4 | 63.6 | 177.6 | 37.2 | 241.2 | 204.0 |
| 2024 Q3 | 64.7 | 182.6 | 35.1 | 247.3 | 212.3 |
| 2024 Q2 | 70.3 | 191.8 | 41.6 | 262.1 | 220.5 |
| 2024 Q1 | 68.2 | 175.4 | 49.9 | 243.6 | 193.7 |
| 2023 Q4 | 69.3 | 169.7 | 46.7 | 239.1 | 192.3 |
| 2023 Q3 | 67.1 | 164.2 | 33.3 | 231.4 | 198.1 |
| 2023 Q2 | 68.3 | 196.0 | 35.6 | 264.3 | 228.7 |
| 2023 Q1 | 70.9 | 211.5 | 41.4 | 282.4 | 241.0 |
| 2022 Q4 | 73.7 | 204.9 | 44.1 | 278.6 | 234.5 |
| 2022 Q3 | 75.1 | 225.6 | 52.2 | 300.7 | 248.5 |
| 2022 Q2 | 76.4 | 206.4 | 50.0 | 282.8 | 232.8 |
| 2022 Q1 | 74.4 | 180.4 | 50.0 | 254.8 | 204.8 |
| 2021 Q4 | 67.6 | 169.3 | 52.2 | 237.0 | 184.8 |
| 2021 Q3 | 65.5 | 164.4 | 53.7 | 229.8 | 176.1 |
現金流單位：億元
2026 Q2−20.93 億元−0.23 億元−21.17 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 | −20.93 | −0.23 | −21.17 |
| 2026 Q1 | 1.44 | −0.07 | 1.38 |
| 2025 Q4 | 9.62 | −0.36 | 9.26 |
| 2025 Q3 | −10.09 | −0.29 | −10.38 |
| 2025 Q2 | −4.39 | −0.36 | −4.75 |
| 2025 Q1 | −11.22 | −0.24 | −11.46 |
| 2024 Q4 | 3.13 | −0.36 | 2.77 |
| 2024 Q3 | −4.72 | −0.27 | −4.99 |
| 2024 Q2 | −4.05 | −0.22 | −4.27 |
| 2024 Q1 | −6.30 | −0.36 | −6.67 |
| 2023 Q4 | −3.93 | −0.03 | −3.95 |
| 2023 Q3 | −5.78 | −0.04 | −5.83 |
| 2023 Q2 | 5.84 | −0.20 | 5.64 |
| 2023 Q1 | 0.48 | −0.16 | 0.32 |
| 2022 Q4 | 3.03 | −0.17 | 2.86 |
| 2022 Q3 | −7.51 | −0.18 | −7.69 |
| 2022 Q2 | −0.73 | −0.14 | −0.87 |
| 2022 Q1 | −1.37 | −0.15 | −1.52 |
| 2021 Q4 | 4.42 | −0.17 | 4.25 |
| 2021 Q3 | −3.82 | −0.11 | −3.93 |
財經資料來源：FinLab