佳能
237453.4−3.6−6.32%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 Q237.89%158.61%85.32%81.4 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 | 37.89% | 158.61% | 85.32% | 81.4 |
| 2026 Q1 | 31.36% | 189.90% | 117.17% | 67.1 |
| 2025 Q4 | 32.96% | 152.77% | 96.20% | 123.0 |
| 2025 Q3 | 30.93% | 157.18% | 96.72% | 149.5 |
| 2025 Q2 | 32.62% | 156.54% | 103.56% | 55.2 |
| 2025 Q1 | 29.01% | 173.22% | 116.62% | 52.0 |
| 2024 Q4 | 27.78% | 172.42% | 131.29% | 56.4 |
| 2024 Q3 | 26.46% | 180.20% | 137.83% | 78.0 |
| 2024 Q2 | 26.61% | 178.61% | 141.67% | 77.0 |
| 2024 Q1 | 24.85% | 201.33% | 155.09% | 64.9 |
| 2023 Q4 | 25.47% | 210.90% | 171.60% | 12.7 |
| 2023 Q3 | 25.32% | 215.41% | 177.59% | 99.3 |
| 2023 Q2 | 26.23% | 206.91% | 163.59% | 36.8 |
| 2023 Q1 | 22.75% | 231.68% | 179.63% | −28.9 |
| 2022 Q4 | 25.02% | 219.35% | 173.99% | −27.3 |
| 2022 Q3 | 25.11% | 218.20% | 170.08% | 153.0 |
| 2022 Q2 | 28.12% | 196.76% | 148.67% | 51.9 |
| 2022 Q1 | 24.03% | 222.38% | 159.54% | −10.3 |
| 2021 Q4 | 26.20% | 200.87% | 150.68% | 15.0 |
| 2021 Q3 | 27.63% | 191.44% | 147.11% | 48.8 |
經營效率單位：天
2026 Q252.2 天120.8 天104.7 天173.0 天68.3 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 | 52.2 | 120.8 | 104.7 | 173.0 | 68.3 |
| 2026 Q1 | 64.0 | 107.3 | 102.8 | 171.3 | 68.5 |
| 2025 Q4 | 50.8 | 70.4 | 72.6 | 121.3 | 48.7 |
| 2025 Q3 | 47.5 | 77.5 | 82.2 | 125.0 | 42.8 |
| 2025 Q2 | 40.5 | 83.6 | 91.9 | 124.1 | 32.2 |
| 2025 Q1 | 58.8 | 107.6 | 122.7 | 166.4 | 43.8 |
| 2024 Q4 | 57.4 | 72.6 | 93.1 | 129.9 | 36.9 |
| 2024 Q3 | 55.0 | 65.1 | 80.9 | 120.1 | 39.2 |
| 2024 Q2 | 51.0 | 67.8 | 75.1 | 118.8 | 43.8 |
| 2024 Q1 | 47.6 | 78.9 | 83.3 | 126.5 | 43.1 |
| 2023 Q4 | 50.2 | 71.8 | 77.7 | 122.0 | 44.3 |
| 2023 Q3 | 45.4 | 62.3 | 57.9 | 107.6 | 49.7 |
| 2023 Q2 | 56.5 | 89.2 | 68.6 | 145.7 | 77.2 |
| 2023 Q1 | 69.9 | 103.9 | 86.3 | 173.8 | 87.5 |
| 2022 Q4 | 66.5 | 79.8 | 73.9 | 146.4 | 72.5 |
| 2022 Q3 | 64.4 | 77.8 | 69.4 | 142.2 | 72.8 |
| 2022 Q2 | 50.8 | 84.6 | 67.1 | 135.5 | 68.4 |
| 2022 Q1 | 63.2 | 121.2 | 99.4 | 184.4 | 85.0 |
| 2021 Q4 | 58.6 | 94.2 | 88.0 | 152.9 | 64.9 |
| 2021 Q3 | 49.8 | 98.2 | 92.9 | 148.0 | 55.1 |
現金流單位：億元
2026 Q20.02 億元−0.55 億元−0.53 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 | 0.02 | −0.55 | −0.53 |
| 2026 Q1 | 0.91 | −0.98 | −0.07 |
| 2025 Q4 | 2.72 | −3.81 | −1.10 |
| 2025 Q3 | −2.47 | −2.20 | −4.67 |
| 2025 Q2 | −0.26 | −0.30 | −0.56 |
| 2025 Q1 | 0.52 | −0.27 | 0.25 |
| 2024 Q4 | 3.53 | −1.77 | 1.76 |
| 2024 Q3 | 2.58 | −1.81 | 0.76 |
| 2024 Q2 | 0.96 | −0.74 | 0.22 |
| 2024 Q1 | −0.84 | −1.48 | −2.32 |
| 2023 Q4 | 2.90 | −0.92 | 1.98 |
| 2023 Q3 | 3.87 | −0.77 | 3.10 |
| 2023 Q2 | 2.06 | −0.24 | 1.82 |
| 2023 Q1 | −1.04 | −0.33 | −1.38 |
| 2022 Q4 | 3.12 | −0.12 | 2.99 |
| 2022 Q3 | 2.02 | −0.27 | 1.75 |
| 2022 Q2 | −0.45 | 0.13 | −0.32 |
| 2022 Q1 | −1.80 | −0.37 | −2.17 |
| 2021 Q4 | −0.42 | −0.32 | −0.74 |
| 2021 Q3 | −2.15 | −0.49 | −2.64 |
財經資料來源：FinLab