錸德
23499.46−0.18−1.87%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 Q245.95%146.84%94.31%4.9 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 | 45.95% | 146.84% | 94.31% | 4.9 |
| 2026 Q1 | 46.32% | 167.92% | 115.61% | 0.7 |
| 2025 Q4 | 48.48% | 215.78% | 165.04% | 0.7 |
| 2025 Q3 | 47.97% | 178.00% | 133.70% | 0.9 |
| 2025 Q2 | 46.30% | 207.68% | 140.26% | −2.1 |
| 2025 Q1 | 43.62% | 187.49% | 128.71% | 1.1 |
| 2024 Q4 | 43.40% | 190.08% | 136.06% | 3.0 |
| 2024 Q3 | 42.31% | 177.76% | 119.66% | 3.3 |
| 2024 Q2 | 45.62% | 158.98% | 119.07% | 2.4 |
| 2024 Q1 | 45.84% | 216.84% | 162.65% | 3.6 |
| 2023 Q4 | 45.85% | 236.72% | 183.57% | −2.8 |
| 2023 Q3 | 46.06% | 224.61% | 171.97% | 1.1 |
| 2023 Q2 | 45.93% | 212.02% | 158.84% | 1.6 |
| 2023 Q1 | 44.95% | 200.33% | 143.01% | 0.1 |
| 2022 Q4 | 45.95% | 202.37% | 146.47% | −1.1 |
| 2022 Q3 | 47.41% | 187.40% | 129.93% | 3.1 |
| 2022 Q2 | 48.90% | 208.25% | 149.76% | 2.6 |
| 2022 Q1 | 46.56% | 232.52% | 177.25% | −0.2 |
| 2021 Q4 | 45.44% | 164.82% | 122.64% | 0.9 |
| 2021 Q3 | 46.87% | 159.86% | 119.86% | 1.2 |
經營效率單位：天
2026 Q267.0 天77.0 天35.2 天144.0 天108.8 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 | 67.0 | 77.0 | 35.2 | 144.0 | 108.8 |
| 2026 Q1 | 98.8 | 102.0 | 45.1 | 200.8 | 155.7 |
| 2025 Q4 | 101.8 | 91.9 | 40.7 | 193.8 | 153.1 |
| 2025 Q3 | 79.4 | 88.5 | 40.2 | 167.9 | 127.7 |
| 2025 Q2 | 57.9 | 83.0 | 34.9 | 140.8 | 105.9 |
| 2025 Q1 | 75.3 | 99.8 | 37.3 | 175.0 | 137.8 |
| 2024 Q4 | 71.7 | 108.7 | 40.4 | 180.4 | 140.0 |
| 2024 Q3 | 66.7 | 91.0 | 34.0 | 157.7 | 123.7 |
| 2024 Q2 | 72.6 | 88.5 | 32.9 | 161.1 | 128.3 |
| 2024 Q1 | 77.7 | 87.8 | 34.4 | 165.5 | 131.0 |
| 2023 Q4 | 72.8 | 77.5 | 33.5 | 150.2 | 116.7 |
| 2023 Q3 | 69.8 | 84.0 | 35.2 | 153.8 | 118.6 |
| 2023 Q2 | 73.9 | 99.9 | 40.5 | 173.8 | 133.3 |
| 2023 Q1 | 83.5 | 118.8 | 49.6 | 202.3 | 152.7 |
| 2022 Q4 | 77.9 | 108.7 | 47.4 | 186.5 | 139.1 |
| 2022 Q3 | 76.9 | 112.9 | 50.0 | 189.8 | 139.8 |
| 2022 Q2 | 65.2 | 102.1 | 42.6 | 167.3 | 124.7 |
| 2022 Q1 | 75.4 | 103.0 | 46.3 | 178.4 | 132.0 |
| 2021 Q4 | 72.1 | 89.5 | 48.3 | 161.6 | 113.2 |
| 2021 Q3 | 62.9 | 80.2 | 44.3 | 143.1 | 98.8 |
現金流單位：億元
2026 Q22.06 億元−3.60 億元−1.54 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 | 2.06 | −3.60 | −1.54 |
| 2026 Q1 | −0.59 | −0.90 | −1.49 |
| 2025 Q4 | 3.58 | −4.96 | −1.38 |
| 2025 Q3 | 2.54 | −7.86 | −5.32 |
| 2025 Q2 | 0.81 | −4.39 | −3.59 |
| 2025 Q1 | −4.80 | −0.70 | −5.50 |
| 2024 Q4 | 7.37 | −3.53 | 3.84 |
| 2024 Q3 | −3.96 | −6.65 | −10.62 |
| 2024 Q2 | 5.89 | −2.82 | 3.07 |
| 2024 Q1 | 0.71 | −2.27 | −1.55 |
| 2023 Q4 | 2.32 | −1.11 | 1.21 |
| 2023 Q3 | 1.36 | −0.98 | 0.37 |
| 2023 Q2 | 3.98 | −1.13 | 2.85 |
| 2023 Q1 | 3.99 | −0.96 | 3.03 |
| 2022 Q4 | 4.19 | −1.36 | 2.83 |
| 2022 Q3 | 1.78 | −1.08 | 0.69 |
| 2022 Q2 | 0.85 | −0.86 | 0.00 |
| 2022 Q1 | 1.95 | −2.91 | −0.96 |
| 2021 Q4 | 0.59 | −0.61 | −0.02 |
| 2021 Q3 | 4.18 | −0.69 | 3.49 |
財經資料來源：FinLab