佳世達
235226.70−1.30−4.64%收盤・資料日 2026-11-06
股期 法說 11/9
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q269.11%115.41%56.64%3.6 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 | 69.11% | 115.41% | 56.64% | 3.6 |
| 2026 Q1 | 71.52% | 114.51% | 59.55% | 2.4 |
| 2025 Q4 | 70.55% | 117.11% | 65.48% | 1.9 |
| 2025 Q3 | 71.40% | 115.98% | 65.72% | 2.6 |
| 2025 Q2 | 70.87% | 118.00% | 67.87% | 2.5 |
| 2025 Q1 | 69.01% | 120.98% | 67.82% | 2.7 |
| 2024 Q4 | 67.85% | 126.37% | 74.77% | 3.1 |
| 2024 Q3 | 68.04% | 125.42% | 72.09% | 4.0 |
| 2024 Q2 | 67.42% | 123.78% | 71.86% | 4.0 |
| 2024 Q1 | 67.57% | 122.99% | 76.54% | 2.9 |
| 2023 Q4 | 65.98% | 126.67% | 76.95% | 2.9 |
| 2023 Q3 | 66.07% | 125.22% | 75.84% | 5.8 |
| 2023 Q2 | 64.50% | 132.03% | 80.53% | 5.4 |
| 2023 Q1 | 66.61% | 135.88% | 83.86% | 3.7 |
| 2022 Q4 | 64.87% | 142.80% | 87.12% | 4.0 |
| 2022 Q3 | 68.90% | 135.03% | 79.81% | 32.5 |
| 2022 Q2 | 70.80% | 121.37% | 62.52% | 10.7 |
| 2022 Q1 | 69.07% | 114.98% | 54.78% | 9.3 |
| 2021 Q4 | 64.66% | 124.44% | 59.61% | 12.1 |
| 2021 Q3 | 67.21% | 120.13% | 56.90% | 15.9 |
經營效率單位：天
2026 Q261.5 天103.8 天71.9 天165.2 天93.3 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 | 61.5 | 103.8 | 71.9 | 165.2 | 93.3 |
| 2026 Q1 | 63.6 | 98.2 | 72.0 | 161.9 | 89.9 |
| 2025 Q4 | 61.5 | 92.8 | 69.9 | 154.3 | 84.4 |
| 2025 Q3 | 61.6 | 89.3 | 66.9 | 150.9 | 84.0 |
| 2025 Q2 | 61.0 | 88.6 | 66.2 | 149.6 | 83.4 |
| 2025 Q1 | 68.7 | 96.2 | 74.9 | 164.9 | 90.1 |
| 2024 Q4 | 63.4 | 84.3 | 66.8 | 147.8 | 81.0 |
| 2024 Q3 | 65.3 | 86.9 | 70.1 | 152.2 | 82.1 |
| 2024 Q2 | 65.3 | 83.0 | 66.5 | 148.3 | 81.9 |
| 2024 Q1 | 68.8 | 86.4 | 67.6 | 155.2 | 87.6 |
| 2023 Q4 | 66.4 | 82.0 | 68.3 | 148.4 | 80.1 |
| 2023 Q3 | 66.6 | 80.7 | 68.1 | 147.3 | 79.2 |
| 2023 Q2 | 62.3 | 79.0 | 60.2 | 141.3 | 81.1 |
| 2023 Q1 | 66.7 | 89.8 | 61.2 | 156.4 | 95.2 |
| 2022 Q4 | 68.2 | 93.7 | 63.1 | 161.9 | 98.7 |
| 2022 Q3 | 65.3 | 97.3 | 68.9 | 162.6 | 93.7 |
| 2022 Q2 | 52.5 | 96.0 | 71.8 | 148.5 | 76.7 |
| 2022 Q1 | 46.5 | 91.7 | 72.2 | 138.2 | 66.0 |
| 2021 Q4 | 44.6 | 83.9 | 67.8 | 128.5 | 60.7 |
| 2021 Q3 | 48.2 | 84.0 | 73.5 | 132.2 | 58.8 |
現金流單位：億元
2026 Q231.17 億元−11.95 億元19.22 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 | 31.17 | −11.95 | 19.22 |
| 2026 Q1 | −40.36 | −9.06 | −49.43 |
| 2025 Q4 | 38.22 | −12.54 | 25.69 |
| 2025 Q3 | 31.67 | −15.06 | 16.61 |
| 2025 Q2 | 33.29 | −12.68 | 20.61 |
| 2025 Q1 | 14.90 | −14.64 | 0.27 |
| 2024 Q4 | 33.20 | −12.69 | 20.52 |
| 2024 Q3 | −3.40 | −14.17 | −17.57 |
| 2024 Q2 | 30.96 | −12.55 | 18.40 |
| 2024 Q1 | −7.03 | −15.77 | −22.80 |
| 2023 Q4 | 37.59 | −12.27 | 25.32 |
| 2023 Q3 | 12.84 | −11.14 | 1.70 |
| 2023 Q2 | 81.35 | −16.47 | 64.88 |
| 2023 Q1 | 56.52 | −10.61 | 45.92 |
| 2022 Q4 | 127.94 | −19.19 | 108.75 |
| 2022 Q3 | −34.30 | −16.04 | −50.34 |
| 2022 Q2 | −42.12 | −12.36 | −54.48 |
| 2022 Q1 | −45.77 | −17.79 | −63.56 |
| 2021 Q4 | 60.73 | −21.68 | 39.04 |
| 2021 Q3 | −52.89 | −9.34 | −62.22 |
財經資料來源：FinLab