藍天
236241.05−1.70−3.98%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 Q257.37%114.49%84.67%9.6 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 | 57.37% | 114.49% | 84.67% | 9.6 |
| 2026 Q1 | 57.84% | 111.43% | 78.75% | 2.9 |
| 2025 Q4 | 56.99% | 127.55% | 98.86% | 2.2 |
| 2025 Q3 | 57.78% | 119.37% | 90.51% | 5.0 |
| 2025 Q2 | 58.85% | 121.80% | 90.02% | −0.4 |
| 2025 Q1 | 56.79% | 98.35% | 79.39% | 2.5 |
| 2024 Q4 | 55.59% | 114.81% | 96.76% | 3.0 |
| 2024 Q3 | 56.82% | 119.92% | 94.96% | 1.2 |
| 2024 Q2 | 56.55% | 104.96% | 76.43% | 2.3 |
| 2024 Q1 | 56.93% | 97.00% | 70.07% | 5.4 |
| 2023 Q4 | 56.39% | 101.88% | 75.50% | 0.1 |
| 2023 Q3 | 55.99% | 97.16% | 71.16% | 2.9 |
| 2023 Q2 | 56.56% | 111.42% | 74.66% | 2.9 |
| 2023 Q1 | 55.96% | 106.54% | 72.56% | 3.6 |
| 2022 Q4 | 55.62% | 105.82% | 73.43% | 0.4 |
| 2022 Q3 | 55.69% | 119.56% | 85.76% | 2.1 |
| 2022 Q2 | 55.07% | 95.69% | 56.47% | 1.2 |
| 2022 Q1 | 55.16% | 102.29% | 59.36% | 6.1 |
| 2021 Q4 | 54.75% | 115.21% | 71.05% | 5.4 |
| 2021 Q3 | 56.90% | 86.31% | 46.67% | 5.1 |
經營效率單位：天
2026 Q246.7 天86.0 天46.2 天132.7 天86.5 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 | 46.7 | 86.0 | 46.2 | 132.7 | 86.5 |
| 2026 Q1 | 51.7 | 93.9 | 64.2 | 145.6 | 81.4 |
| 2025 Q4 | 61.2 | 67.0 | 55.2 | 128.2 | 73.0 |
| 2025 Q3 | 67.8 | 63.3 | 57.0 | 131.0 | 74.0 |
| 2025 Q2 | 56.8 | 56.6 | 56.9 | 113.5 | 56.5 |
| 2025 Q1 | 65.9 | 60.7 | 83.7 | 126.6 | 42.9 |
| 2024 Q4 | 44.3 | 32.4 | 51.9 | 76.7 | 24.8 |
| 2024 Q3 | 53.2 | 51.3 | 53.2 | 104.5 | 51.3 |
| 2024 Q2 | 51.9 | 68.8 | 52.4 | 120.7 | 68.3 |
| 2024 Q1 | 50.4 | 72.9 | 64.0 | 123.3 | 59.3 |
| 2023 Q4 | 41.4 | 49.2 | 48.0 | 90.6 | 42.6 |
| 2023 Q3 | 44.6 | 66.0 | 51.7 | 110.6 | 58.9 |
| 2023 Q2 | 41.1 | 77.9 | 54.3 | 119.0 | 64.6 |
| 2023 Q1 | 40.8 | 79.2 | 53.5 | 119.9 | 66.5 |
| 2022 Q4 | 49.6 | 82.5 | 55.1 | 132.2 | 77.1 |
| 2022 Q3 | 55.9 | 81.9 | 46.7 | 137.8 | 91.0 |
| 2022 Q2 | 72.2 | 124.3 | 62.8 | 196.5 | 133.8 |
| 2022 Q1 | 50.9 | 89.4 | 49.5 | 140.3 | 90.8 |
| 2021 Q4 | 42.9 | 76.7 | 42.0 | 119.6 | 77.6 |
| 2021 Q3 | 42.6 | 88.0 | 44.1 | 130.6 | 86.5 |
現金流單位：億元
2026 Q2−22.00 億元−0.06 億元−22.06 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 | −22.00 | −0.06 | −22.06 |
| 2026 Q1 | −0.53 | −0.26 | −0.79 |
| 2025 Q4 | 25.00 | −0.95 | 24.05 |
| 2025 Q3 | 3.77 | −0.28 | 3.49 |
| 2025 Q2 | −22.77 | −0.34 | −23.10 |
| 2025 Q1 | −2.75 | −1.09 | −3.84 |
| 2024 Q4 | 22.60 | −0.10 | 22.50 |
| 2024 Q3 | 16.20 | −0.37 | 15.83 |
| 2024 Q2 | −3.25 | −0.09 | −3.34 |
| 2024 Q1 | −1.20 | −0.91 | −2.11 |
| 2023 Q4 | 7.87 | 1.38 | 9.24 |
| 2023 Q3 | 7.19 | −1.60 | 5.59 |
| 2023 Q2 | −1.16 | −0.99 | −2.15 |
| 2023 Q1 | 1.39 | −0.86 | 0.53 |
| 2022 Q4 | 7.41 | 0.29 | 7.70 |
| 2022 Q3 | 31.88 | −0.34 | 31.53 |
| 2022 Q2 | 10.53 | −0.17 | 10.36 |
| 2022 Q1 | −7.83 | −0.66 | −8.49 |
| 2021 Q4 | 13.08 | −0.53 | 12.55 |
| 2021 Q3 | −2.67 | −0.21 | −2.89 |
財經資料來源：FinLab