敬鵬
235547.25−0.80−1.66%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 Q231.31%221.89%128.14%25.0 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 | 31.31% | 221.89% | 128.14% | 25.0 |
| 2026 Q1 | 27.67% | 241.35% | 144.34% | 28.9 |
| 2025 Q4 | 28.54% | 235.53% | 137.57% | 30.5 |
| 2025 Q3 | 28.01% | 238.35% | 137.71% | 11.4 |
| 2025 Q2 | 30.60% | 219.87% | 139.08% | 10.4 |
| 2025 Q1 | 26.65% | 269.57% | 158.57% | 20.7 |
| 2024 Q4 | 26.96% | 282.18% | 180.68% | 17.0 |
| 2024 Q3 | 27.16% | 270.47% | 162.65% | 27.9 |
| 2024 Q2 | 29.41% | 257.96% | 154.77% | 37.1 |
| 2024 Q1 | 27.95% | 263.88% | 173.65% | 23.5 |
| 2023 Q4 | 29.19% | 250.60% | 175.89% | 25.0 |
| 2023 Q3 | 28.09% | 276.39% | 171.23% | 32.1 |
| 2023 Q2 | 28.81% | 264.18% | 185.67% | 18.3 |
| 2023 Q1 | 28.17% | 265.52% | 181.74% | 6.6 |
| 2022 Q4 | 29.79% | 245.26% | 159.29% | 40.3 |
| 2022 Q3 | 30.21% | 239.43% | 141.93% | 36.4 |
| 2022 Q2 | 32.83% | 213.91% | 126.54% | 20.6 |
| 2022 Q1 | 31.65% | 227.56% | 128.20% | 1.7 |
| 2021 Q4 | 34.22% | 203.89% | 117.03% | −3.4 |
| 2021 Q3 | 34.67% | 195.85% | 111.45% | 65.4 |
經營效率單位：天
2026 Q278.7 天90.6 天66.2 天169.4 天103.2 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 | 78.7 | 90.6 | 66.2 | 169.4 | 103.2 |
| 2026 Q1 | 78.6 | 89.7 | 63.1 | 168.3 | 105.2 |
| 2025 Q4 | 75.4 | 89.4 | 62.6 | 164.8 | 102.2 |
| 2025 Q3 | 75.4 | 82.9 | 56.9 | 158.3 | 101.3 |
| 2025 Q2 | 76.2 | 80.9 | 56.0 | 157.1 | 101.1 |
| 2025 Q1 | 85.2 | 87.4 | 60.5 | 172.6 | 112.1 |
| 2024 Q4 | 79.3 | 83.1 | 56.0 | 162.4 | 106.4 |
| 2024 Q3 | 79.8 | 85.7 | 60.9 | 165.5 | 104.6 |
| 2024 Q2 | 80.6 | 79.8 | 59.7 | 160.4 | 100.6 |
| 2024 Q1 | 82.9 | 82.5 | 61.0 | 165.4 | 104.4 |
| 2023 Q4 | 80.9 | 81.0 | 61.0 | 161.9 | 100.9 |
| 2023 Q3 | 76.8 | 81.2 | 56.8 | 158.0 | 101.2 |
| 2023 Q2 | 79.4 | 87.7 | 53.9 | 167.2 | 113.2 |
| 2023 Q1 | 84.5 | 96.0 | 60.3 | 180.5 | 120.2 |
| 2022 Q4 | 79.7 | 95.7 | 61.1 | 175.4 | 114.3 |
| 2022 Q3 | 88.1 | 101.0 | 65.0 | 189.1 | 124.1 |
| 2022 Q2 | 86.5 | 97.4 | 65.2 | 183.8 | 118.6 |
| 2022 Q1 | 88.7 | 92.1 | 67.3 | 180.8 | 113.5 |
| 2021 Q4 | 79.2 | 85.9 | 67.7 | 165.1 | 97.4 |
| 2021 Q3 | 73.4 | 83.4 | 68.6 | 156.8 | 88.2 |
現金流單位：億元
2026 Q23.64 億元−1.97 億元1.67 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 | 3.64 | −1.97 | 1.67 |
| 2026 Q1 | 1.37 | −3.08 | −1.72 |
| 2025 Q4 | 2.12 | −1.72 | 0.40 |
| 2025 Q3 | 5.43 | −1.98 | 3.45 |
| 2025 Q2 | 6.60 | −2.11 | 4.49 |
| 2025 Q1 | 2.81 | −2.75 | 0.06 |
| 2024 Q4 | 3.46 | −2.04 | 1.42 |
| 2024 Q3 | 4.44 | −1.34 | 3.10 |
| 2024 Q2 | 10.25 | −2.10 | 8.15 |
| 2024 Q1 | 6.72 | −0.92 | 5.80 |
| 2023 Q4 | 7.73 | −1.21 | 6.52 |
| 2023 Q3 | 6.92 | −0.74 | 6.18 |
| 2023 Q2 | 7.89 | −0.47 | 7.43 |
| 2023 Q1 | 3.72 | −0.45 | 3.27 |
| 2022 Q4 | 11.63 | −0.98 | 10.65 |
| 2022 Q3 | 3.60 | −0.94 | 2.66 |
| 2022 Q2 | 6.46 | −0.89 | 5.57 |
| 2022 Q1 | −1.98 | −1.54 | −3.52 |
| 2021 Q4 | 0.89 | −1.29 | −0.39 |
| 2021 Q3 | −1.04 | −0.44 | −1.47 |
財經資料來源：FinLab