順德
2351133.5−14.5−9.80%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 Q241.64%196.42%93.82%32.4 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 | 41.64% | 196.42% | 93.82% | 32.4 |
| 2026 Q1 | 43.39% | 218.26% | 98.68% | 18.7 |
| 2025 Q4 | 42.86% | 216.23% | 97.30% | 14.0 |
| 2025 Q3 | 42.48% | 224.26% | 98.37% | 9.2 |
| 2025 Q2 | 43.80% | 209.74% | 94.38% | −1.7 |
| 2025 Q1 | 40.45% | 232.51% | 107.32% | 10.2 |
| 2024 Q4 | 40.82% | 234.63% | 111.78% | 12.7 |
| 2024 Q3 | 42.49% | 225.47% | 97.32% | 13.0 |
| 2024 Q2 | 44.36% | 189.63% | 85.75% | 20.9 |
| 2024 Q1 | 40.27% | 228.57% | 106.32% | 15.4 |
| 2023 Q4 | 41.40% | 211.17% | 93.00% | 10.7 |
| 2023 Q3 | 43.20% | 201.67% | 88.32% | 18.2 |
| 2023 Q2 | 46.71% | 179.26% | 85.22% | 18.5 |
| 2023 Q1 | 43.62% | 213.13% | 97.55% | 19.0 |
| 2022 Q4 | 45.95% | 214.43% | 98.18% | 12.2 |
| 2022 Q3 | 48.47% | 223.50% | 96.04% | 20.0 |
| 2022 Q2 | 52.04% | 195.48% | 80.16% | 21.5 |
| 2022 Q1 | 49.10% | 234.05% | 98.21% | 19.4 |
| 2021 Q4 | 49.92% | 213.41% | 96.73% | 20.2 |
| 2021 Q3 | 48.18% | 194.84% | 83.69% | 24.7 |
經營效率單位：天
2026 Q259.6 天137.3 天46.3 天196.9 天150.6 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 | 59.6 | 137.3 | 46.3 | 196.9 | 150.6 |
| 2026 Q1 | 64.1 | 158.1 | 48.1 | 222.2 | 174.1 |
| 2025 Q4 | 66.3 | 158.1 | 47.8 | 224.4 | 176.6 |
| 2025 Q3 | 68.2 | 153.1 | 41.7 | 221.4 | 179.6 |
| 2025 Q2 | 67.3 | 148.9 | 38.1 | 216.1 | 178.0 |
| 2025 Q1 | 69.6 | 158.4 | 40.5 | 228.0 | 187.5 |
| 2024 Q4 | 65.1 | 146.0 | 38.8 | 211.1 | 172.4 |
| 2024 Q3 | 61.8 | 147.1 | 43.0 | 208.9 | 165.9 |
| 2024 Q2 | 61.8 | 151.0 | 42.4 | 212.8 | 170.4 |
| 2024 Q1 | 68.1 | 163.0 | 41.2 | 231.2 | 189.9 |
| 2023 Q4 | 69.2 | 150.6 | 41.5 | 219.8 | 178.3 |
| 2023 Q3 | 70.7 | 146.3 | 44.9 | 217.0 | 172.1 |
| 2023 Q2 | 66.6 | 142.1 | 40.4 | 208.8 | 168.4 |
| 2023 Q1 | 70.1 | 163.8 | 42.1 | 233.9 | 191.8 |
| 2022 Q4 | 71.4 | 155.8 | 41.5 | 227.1 | 185.6 |
| 2022 Q3 | 73.5 | 161.9 | 47.2 | 235.3 | 188.2 |
| 2022 Q2 | 70.2 | 168.5 | 51.0 | 238.7 | 187.7 |
| 2022 Q1 | 78.3 | 173.9 | 56.9 | 252.2 | 195.3 |
| 2021 Q4 | 72.7 | 145.6 | 53.4 | 218.2 | 164.9 |
| 2021 Q3 | 72.0 | 147.7 | 57.7 | 219.7 | 161.9 |
現金流單位：億元
2026 Q23.30 億元−2.05 億元1.26 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 | 3.30 | −2.05 | 1.26 |
| 2026 Q1 | 0.76 | −1.88 | −1.12 |
| 2025 Q4 | 7.26 | −3.33 | 3.94 |
| 2025 Q3 | 5.34 | −2.07 | 3.27 |
| 2025 Q2 | 1.35 | −2.21 | −0.86 |
| 2025 Q1 | 0.65 | −1.73 | −1.08 |
| 2024 Q4 | 5.60 | −1.63 | 3.97 |
| 2024 Q3 | 3.39 | −2.07 | 1.32 |
| 2024 Q2 | 3.78 | −1.16 | 2.62 |
| 2024 Q1 | 2.45 | −1.01 | 1.43 |
| 2023 Q4 | 4.38 | −1.32 | 3.06 |
| 2023 Q3 | 3.99 | −1.13 | 2.86 |
| 2023 Q2 | 7.77 | −2.50 | 5.27 |
| 2023 Q1 | 4.18 | −2.00 | 2.18 |
| 2022 Q4 | 9.69 | −1.66 | 8.03 |
| 2022 Q3 | 7.53 | −1.88 | 5.66 |
| 2022 Q2 | 4.27 | −2.27 | 2.00 |
| 2022 Q1 | 1.13 | −2.34 | −1.21 |
| 2021 Q4 | 2.06 | −4.41 | −2.35 |
| 2021 Q3 | 0.75 | −3.39 | −2.64 |
財經資料來源：FinLab