國巨
2327374−30.5−7.54%收盤・資料日 2026-11-06
股期 法說 11/10
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q264.73%131.19%113.88%15.5 倍
負債比率（%）
流動比率、速動比率（%）
利息保障倍數（倍）
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| 期間 | 負債比率 | 流動比率 | 速動比率 | 利息保障倍數 |
|---|---|---|---|---|
| 2026 Q2 | 64.73% | 131.19% | 113.88% | 15.5 |
| 2026 Q1 | 57.90% | 116.80% | 94.16% | 16.2 |
| 2025 Q4 | 55.48% | 121.51% | 97.61% | 13.0 |
| 2025 Q3 | 55.89% | 120.00% | 98.61% | 12.2 |
| 2025 Q2 | 57.89% | 114.26% | 94.00% | 10.6 |
| 2025 Q1 | 56.91% | 118.44% | 98.41% | 11.7 |
| 2024 Q4 | 55.67% | 138.88% | 114.01% | 9.8 |
| 2024 Q3 | 56.76% | 132.39% | 108.37% | 10.6 |
| 2024 Q2 | 59.28% | 124.42% | 102.20% | 11.6 |
| 2024 Q1 | 59.60% | 115.52% | 93.18% | 10.0 |
| 2023 Q4 | 58.77% | 113.49% | 89.65% | 10.2 |
| 2023 Q3 | 55.87% | 123.14% | 99.50% | 12.2 |
| 2023 Q2 | 56.95% | 121.70% | 96.05% | 14.0 |
| 2023 Q1 | 57.61% | 115.76% | 89.91% | 13.4 |
| 2022 Q4 | 56.15% | 117.69% | 88.24% | 16.7 |
| 2022 Q3 | 56.80% | 119.58% | 88.86% | 25.1 |
| 2022 Q2 | 58.20% | 115.87% | 84.70% | 32.0 |
| 2022 Q1 | 58.85% | 127.63% | 95.74% | 35.3 |
| 2021 Q4 | 62.01% | 114.85% | 85.98% | 29.0 |
| 2021 Q3 | 63.64% | 105.99% | 81.68% | 38.9 |
經營效率單位：天
2026 Q265.2 天115.6 天67.5 天180.8 天113.2 天
週轉天數（天）
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| 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 | 65.2 | 115.6 | 67.5 | 180.8 | 113.2 |
| 2026 Q1 | 69.0 | 125.6 | 72.6 | 194.5 | 122.0 |
| 2025 Q4 | 67.3 | 121.2 | 69.6 | 188.5 | 118.9 |
| 2025 Q3 | 68.5 | 118.8 | 67.9 | 187.3 | 119.4 |
| 2025 Q2 | 66.3 | 117.7 | 65.6 | 184.0 | 118.4 |
| 2025 Q1 | 66.3 | 126.7 | 69.2 | 193.0 | 123.8 |
| 2024 Q4 | 68.1 | 124.3 | 69.4 | 192.4 | 123.0 |
| 2024 Q3 | 66.7 | 118.2 | 67.3 | 184.9 | 117.6 |
| 2024 Q2 | 65.3 | 118.8 | 65.8 | 184.1 | 118.3 |
| 2024 Q1 | 67.0 | 129.8 | 72.3 | 196.8 | 124.5 |
| 2023 Q4 | 69.5 | 132.6 | 76.9 | 202.1 | 125.2 |
| 2023 Q3 | 69.0 | 125.6 | 70.7 | 194.7 | 123.9 |
| 2023 Q2 | 69.0 | 129.2 | 68.1 | 198.3 | 130.1 |
| 2023 Q1 | 74.3 | 136.3 | 71.9 | 210.7 | 138.8 |
| 2022 Q4 | 73.5 | 138.8 | 80.4 | 212.4 | 132.0 |
| 2022 Q3 | 74.2 | 138.7 | 88.7 | 212.9 | 124.2 |
| 2022 Q2 | 72.7 | 130.8 | 86.4 | 203.5 | 117.1 |
| 2022 Q1 | 62.2 | 117.0 | 82.9 | 179.1 | 96.3 |
| 2021 Q4 | 65.6 | 123.0 | 99.8 | 188.6 | 88.8 |
| 2021 Q3 | 60.1 | 99.0 | 88.8 | 159.1 | 70.4 |
現金流單位：億元
2026 Q2105.69 億元−17.18 億元88.51 億元
單季現金流（億元）
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| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | 105.69 | −17.18 | 88.51 |
| 2026 Q1 | 93.80 | −12.25 | 81.55 |
| 2025 Q4 | 117.82 | −17.36 | 100.45 |
| 2025 Q3 | 84.83 | −13.62 | 71.21 |
| 2025 Q2 | 75.98 | −17.11 | 58.87 |
| 2025 Q1 | 87.00 | −12.47 | 74.53 |
| 2024 Q4 | 107.90 | −15.26 | 92.64 |
| 2024 Q3 | 91.39 | −24.33 | 67.06 |
| 2024 Q2 | 71.16 | −7.49 | 63.68 |
| 2024 Q1 | 77.65 | −19.39 | 58.27 |
| 2023 Q4 | 97.22 | −38.34 | 58.88 |
| 2023 Q3 | 88.10 | −39.01 | 49.09 |
| 2023 Q2 | 90.19 | −31.91 | 58.28 |
| 2023 Q1 | 82.18 | −55.41 | 26.77 |
| 2022 Q4 | 106.10 | −31.42 | 74.68 |
| 2022 Q3 | 123.66 | −36.64 | 87.01 |
| 2022 Q2 | 94.00 | −27.53 | 66.47 |
| 2022 Q1 | 72.96 | −28.84 | 44.11 |
| 2021 Q4 | 83.05 | −21.87 | 61.18 |
| 2021 Q3 | 80.65 | −23.77 | 56.88 |
財經資料來源：FinLab