精元
238731.15−0.85−2.66%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 Q242.64%184.67%149.84%2.5 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 | 42.64% | 184.67% | 149.84% | 2.5 |
| 2026 Q1 | 44.48% | 180.59% | 149.51% | 11.1 |
| 2025 Q4 | 42.01% | 198.89% | 166.63% | 18.4 |
| 2025 Q3 | 44.38% | 192.02% | 160.76% | 18.6 |
| 2025 Q2 | 43.50% | 199.35% | 163.39% | 6.2 |
| 2025 Q1 | 41.47% | 198.61% | 162.94% | 12.6 |
| 2024 Q4 | 46.62% | 166.70% | 137.20% | 37.6 |
| 2024 Q3 | 46.21% | 169.39% | 138.77% | 27.2 |
| 2024 Q2 | 48.28% | 160.49% | 130.39% | 21.0 |
| 2024 Q1 | 45.76% | 164.13% | 133.81% | 11.0 |
| 2023 Q4 | 46.55% | 161.01% | 131.47% | 8.2 |
| 2023 Q3 | 51.08% | 150.89% | 122.39% | 15.6 |
| 2023 Q2 | 52.56% | 146.31% | 116.77% | 14.2 |
| 2023 Q1 | 48.89% | 161.67% | 126.89% | 2.2 |
| 2022 Q4 | 53.69% | 154.77% | 125.21% | 8.7 |
| 2022 Q3 | 57.53% | 143.74% | 113.04% | 24.2 |
| 2022 Q2 | 58.94% | 134.14% | 97.83% | 15.5 |
| 2022 Q1 | 57.82% | 136.91% | 105.95% | 24.6 |
| 2021 Q4 | 58.59% | 128.17% | 94.59% | 15.4 |
| 2021 Q3 | 59.06% | 127.77% | 91.19% | 21.7 |
經營效率單位：天
2026 Q2121.1 天67.1 天75.0 天188.2 天113.2 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 | 121.1 | 67.1 | 75.0 | 188.2 | 113.2 |
| 2026 Q1 | 119.0 | 60.2 | 71.3 | 179.1 | 107.8 |
| 2025 Q4 | 125.9 | 60.2 | 81.8 | 186.1 | 104.3 |
| 2025 Q3 | 102.2 | 51.8 | 68.8 | 154.0 | 85.1 |
| 2025 Q2 | 110.6 | 61.9 | 73.0 | 172.5 | 99.5 |
| 2025 Q1 | 129.4 | 64.9 | 85.6 | 194.3 | 108.7 |
| 2024 Q4 | 119.1 | 51.5 | 77.1 | 170.6 | 93.5 |
| 2024 Q3 | 102.4 | 48.1 | 69.0 | 150.5 | 81.5 |
| 2024 Q2 | 102.0 | 50.5 | 66.2 | 152.5 | 86.3 |
| 2024 Q1 | 114.5 | 54.8 | 70.3 | 169.3 | 99.0 |
| 2023 Q4 | 115.4 | 54.8 | 74.0 | 170.1 | 96.1 |
| 2023 Q3 | 108.0 | 53.7 | 71.0 | 161.7 | 90.7 |
| 2023 Q2 | 95.6 | 53.8 | 58.2 | 149.4 | 91.3 |
| 2023 Q1 | 139.0 | 73.9 | 75.0 | 212.9 | 137.9 |
| 2022 Q4 | 125.3 | 59.7 | 66.9 | 185.0 | 118.1 |
| 2022 Q3 | 96.4 | 57.4 | 59.2 | 153.8 | 94.5 |
| 2022 Q2 | 127.6 | 81.3 | 86.7 | 208.9 | 122.2 |
| 2022 Q1 | 117.9 | 62.7 | 74.1 | 180.6 | 106.5 |
| 2021 Q4 | 102.6 | 58.2 | 63.4 | 160.8 | 97.4 |
| 2021 Q3 | 108.7 | 68.1 | 70.9 | 176.7 | 105.8 |
現金流單位：億元
2026 Q23.37 億元−2.17 億元1.20 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 | 3.37 | −2.17 | 1.20 |
| 2026 Q1 | 3.62 | −2.37 | 1.26 |
| 2025 Q4 | 4.81 | −2.75 | 2.05 |
| 2025 Q3 | 8.04 | −2.06 | 5.98 |
| 2025 Q2 | 8.14 | −3.37 | 4.76 |
| 2025 Q1 | 3.34 | −2.81 | 0.54 |
| 2024 Q4 | 16.32 | −4.45 | 11.88 |
| 2024 Q3 | 10.15 | −1.93 | 8.22 |
| 2024 Q2 | 3.31 | −2.19 | 1.12 |
| 2024 Q1 | 8.22 | −2.38 | 5.84 |
| 2023 Q4 | 12.83 | −1.61 | 11.22 |
| 2023 Q3 | 4.60 | −1.67 | 2.93 |
| 2023 Q2 | 13.25 | −1.56 | 11.70 |
| 2023 Q1 | 17.29 | −1.22 | 16.07 |
| 2022 Q4 | 18.44 | −3.07 | 15.37 |
| 2022 Q3 | −0.30 | −2.64 | −2.94 |
| 2022 Q2 | 9.72 | −2.43 | 7.28 |
| 2022 Q1 | 18.64 | −3.31 | 15.33 |
| 2021 Q4 | 2.85 | −4.74 | −1.89 |
| 2021 Q3 | 8.10 | −4.97 | 3.13 |
財經資料來源：FinLab