震旦行
237350.5−1.1−2.13%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 Q251.07%134.22%112.04%10.9 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 | 51.07% | 134.22% | 112.04% | 10.9 |
| 2026 Q1 | 52.68% | 186.73% | 156.18% | 8.7 |
| 2025 Q4 | 50.73% | 203.22% | 169.32% | 13.3 |
| 2025 Q3 | 52.70% | 195.81% | 158.50% | 10.7 |
| 2025 Q2 | 56.28% | 168.45% | 135.34% | 12.4 |
| 2025 Q1 | 54.62% | 165.68% | 134.90% | 9.3 |
| 2024 Q4 | 50.98% | 192.52% | 156.83% | 11.3 |
| 2024 Q3 | 52.27% | 188.62% | 148.64% | 13.6 |
| 2024 Q2 | 55.18% | 171.20% | 140.29% | 11.7 |
| 2024 Q1 | 55.59% | 176.48% | 144.65% | 12.6 |
| 2023 Q4 | 51.46% | 207.96% | 171.06% | 17.8 |
| 2023 Q3 | 52.13% | 204.32% | 166.83% | 19.1 |
| 2023 Q2 | 55.82% | 172.19% | 141.66% | 18.9 |
| 2023 Q1 | 56.31% | 160.31% | 130.86% | 12.7 |
| 2022 Q4 | 51.36% | 182.68% | 145.08% | 23.9 |
| 2022 Q3 | 53.01% | 142.72% | 111.40% | 37.9 |
| 2022 Q2 | 56.56% | 131.47% | 106.26% | 16.9 |
| 2022 Q1 | 48.24% | 160.47% | 130.29% | 24.0 |
| 2021 Q4 | 51.09% | 152.24% | 124.62% | 49.8 |
| 2021 Q3 | 52.37% | 147.47% | 119.78% | 49.1 |
經營效率單位：天
2026 Q243.5 天75.3 天49.1 天118.9 天69.8 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 | 43.5 | 75.3 | 49.1 | 118.9 | 69.8 |
| 2026 Q1 | 45.6 | 83.8 | 56.3 | 129.4 | 73.1 |
| 2025 Q4 | 40.6 | 77.9 | 55.9 | 118.4 | 62.5 |
| 2025 Q3 | 38.7 | 82.7 | 60.7 | 121.4 | 60.7 |
| 2025 Q2 | 38.3 | 88.1 | 64.2 | 126.5 | 62.3 |
| 2025 Q1 | 36.1 | 89.4 | 69.6 | 125.5 | 55.9 |
| 2024 Q4 | 35.6 | 78.0 | 63.0 | 113.6 | 50.6 |
| 2024 Q3 | 41.9 | 86.8 | 74.4 | 128.8 | 54.3 |
| 2024 Q2 | 39.5 | 71.1 | 67.6 | 110.6 | 43.0 |
| 2024 Q1 | 38.2 | 75.4 | 66.2 | 113.6 | 47.4 |
| 2023 Q4 | 36.6 | 80.4 | 61.5 | 117.0 | 55.5 |
| 2023 Q3 | 39.5 | 82.9 | 57.0 | 122.4 | 65.4 |
| 2023 Q2 | 37.7 | 84.9 | 52.8 | 122.6 | 69.8 |
| 2023 Q1 | 37.3 | 89.6 | 52.4 | 126.9 | 74.5 |
| 2022 Q4 | 41.5 | 97.3 | 57.5 | 138.8 | 81.3 |
| 2022 Q3 | 41.2 | 79.8 | 53.6 | 121.0 | 67.4 |
| 2022 Q2 | 51.7 | 102.8 | 69.7 | 154.5 | 84.8 |
| 2022 Q1 | 43.2 | 88.2 | 63.2 | 131.3 | 68.1 |
| 2021 Q4 | 34.0 | 72.3 | 57.5 | 106.3 | 48.8 |
| 2021 Q3 | 35.7 | 74.8 | 57.2 | 110.4 | 53.2 |
現金流單位：億元
2026 Q25.03 億元−0.07 億元4.96 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 | 5.03 | −0.07 | 4.96 |
| 2026 Q1 | −1.04 | −0.40 | −1.44 |
| 2025 Q4 | 7.01 | −0.17 | 6.84 |
| 2025 Q3 | 4.31 | −0.33 | 3.98 |
| 2025 Q2 | 4.14 | −0.30 | 3.84 |
| 2025 Q1 | −0.80 | −0.85 | −1.65 |
| 2024 Q4 | 9.53 | −1.39 | 8.14 |
| 2024 Q3 | 3.78 | −0.62 | 3.17 |
| 2024 Q2 | 4.13 | −1.69 | 2.44 |
| 2024 Q1 | 0.05 | −1.94 | −1.90 |
| 2023 Q4 | 5.52 | −1.12 | 4.40 |
| 2023 Q3 | 7.06 | −0.76 | 6.29 |
| 2023 Q2 | 5.28 | −0.62 | 4.66 |
| 2023 Q1 | 3.53 | −1.11 | 2.42 |
| 2022 Q4 | 9.62 | −1.94 | 7.68 |
| 2022 Q3 | 3.03 | −1.51 | 1.52 |
| 2022 Q2 | 4.15 | −0.97 | 3.18 |
| 2022 Q1 | −3.00 | −0.15 | −3.15 |
| 2021 Q4 | 8.53 | −4.02 | 4.50 |
| 2021 Q3 | 6.22 | −0.90 | 5.32 |