精英
233115.70−0.60−3.68%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 Q249.75%146.68%118.66%16.8 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 | 49.75% | 146.68% | 118.66% | 16.8 |
| 2026 Q1 | 52.30% | 138.69% | 111.56% | 7.6 |
| 2025 Q4 | 52.85% | 136.81% | 113.81% | 0.4 |
| 2025 Q3 | 51.75% | 135.60% | 115.49% | 22.6 |
| 2025 Q2 | 50.95% | 129.44% | 108.77% | 5.6 |
| 2025 Q1 | 50.42% | 129.31% | 108.36% | 62.5 |
| 2024 Q4 | 50.34% | 123.39% | 103.82% | −10.2 |
| 2024 Q3 | 49.91% | 123.04% | 100.49% | 0.5 |
| 2024 Q2 | 48.62% | 123.07% | 97.37% | 8.2 |
| 2024 Q1 | 48.40% | 126.62% | 103.58% | 11.6 |
| 2023 Q4 | 47.62% | 173.58% | 151.79% | 115.3 |
| 2023 Q3 | 47.83% | 167.57% | 144.14% | 82.4 |
| 2023 Q2 | 49.75% | 162.61% | 143.49% | 88.2 |
| 2023 Q1 | 49.60% | 158.54% | 128.02% | 4.1 |
| 2022 Q4 | 50.67% | 156.61% | 126.09% | −10.0 |
| 2022 Q3 | 51.59% | 155.30% | 128.88% | 53.9 |
| 2022 Q2 | 55.37% | 144.91% | 114.80% | 39.9 |
| 2022 Q1 | 53.97% | 146.28% | 107.58% | 23.6 |
| 2021 Q4 | 56.44% | 140.80% | 106.64% | 12.8 |
| 2021 Q3 | 57.93% | 137.80% | 97.90% | 21.2 |
經營效率單位：天
2026 Q234.8 天48.4 天52.5 天83.1 天30.6 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 | 34.8 | 48.4 | 52.5 | 83.1 | 30.6 |
| 2026 Q1 | 45.9 | 54.6 | 70.3 | 100.5 | 30.2 |
| 2025 Q4 | 48.4 | 42.5 | 65.1 | 90.8 | 25.7 |
| 2025 Q3 | 46.5 | 37.3 | 59.4 | 83.9 | 24.5 |
| 2025 Q2 | 42.9 | 39.9 | 58.8 | 82.8 | 23.9 |
| 2025 Q1 | 62.6 | 62.7 | 92.7 | 125.3 | 32.6 |
| 2024 Q4 | 57.0 | 45.6 | 66.8 | 102.7 | 35.9 |
| 2024 Q3 | 50.9 | 48.8 | 63.4 | 99.6 | 36.2 |
| 2024 Q2 | 40.7 | 50.0 | 61.5 | 90.7 | 29.2 |
| 2024 Q1 | 55.1 | 66.0 | 90.0 | 121.1 | 31.2 |
| 2023 Q4 | 51.4 | 52.7 | 75.2 | 104.0 | 28.9 |
| 2023 Q3 | 61.4 | 53.6 | 79.6 | 115.0 | 35.4 |
| 2023 Q2 | 40.5 | 43.6 | 53.2 | 84.1 | 30.9 |
| 2023 Q1 | 63.6 | 75.4 | 77.1 | 139.0 | 61.8 |
| 2022 Q4 | 73.8 | 60.4 | 71.4 | 134.1 | 62.7 |
| 2022 Q3 | 73.0 | 47.4 | 61.9 | 120.4 | 58.5 |
| 2022 Q2 | 51.7 | 39.2 | 45.0 | 90.9 | 45.9 |
| 2022 Q1 | 80.4 | 58.7 | 66.2 | 139.1 | 72.9 |
| 2021 Q4 | 64.8 | 49.8 | 55.9 | 114.6 | 58.8 |
| 2021 Q3 | 60.4 | 60.3 | 60.0 | 120.8 | 60.8 |
現金流單位：億元
2026 Q2−4.38 億元0.00 億元−4.38 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 | −4.38 | 0.00 | −4.38 |
| 2026 Q1 | 0.52 | −0.48 | 0.05 |
| 2025 Q4 | 0.92 | −0.32 | 0.60 |
| 2025 Q3 | 0.64 | −0.23 | 0.41 |
| 2025 Q2 | −0.47 | −0.12 | −0.59 |
| 2025 Q1 | 2.80 | −0.54 | 2.27 |
| 2024 Q4 | 5.56 | −0.23 | 5.32 |
| 2024 Q3 | −1.16 | −1.78 | −2.94 |
| 2024 Q2 | −3.42 | −0.55 | −3.97 |
| 2024 Q1 | 7.66 | −4.87 | 2.80 |
| 2023 Q4 | 5.63 | −1.16 | 4.47 |
| 2023 Q3 | −6.19 | −0.26 | −6.45 |
| 2023 Q2 | 13.06 | 0.04 | 13.09 |
| 2023 Q1 | 5.19 | −0.33 | 4.86 |
| 2022 Q4 | 11.09 | −0.40 | 10.68 |
| 2022 Q3 | 22.14 | −0.74 | 21.41 |
| 2022 Q2 | 2.71 | 0.26 | 2.97 |
| 2022 Q1 | 17.24 | −0.58 | 16.66 |
| 2021 Q4 | −3.85 | −0.31 | −4.16 |
| 2021 Q3 | 0.38 | −0.74 | −0.36 |
財經資料來源：FinLab