輔信
240512.45−0.60−4.60%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 Q222.44%214.98%101.97%3.8 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 | 22.44% | 214.98% | 101.97% | 3.8 |
| 2026 Q1 | 20.95% | 232.99% | 115.61% | 2.1 |
| 2025 Q4 | 18.11% | 282.58% | 176.16% | −11.4 |
| 2025 Q3 | 18.33% | 281.34% | 170.46% | 2.6 |
| 2025 Q2 | 16.30% | 319.41% | 196.32% | −41.8 |
| 2025 Q1 | 15.37% | 371.99% | 233.87% | 5.7 |
| 2024 Q4 | 14.55% | 394.94% | 248.50% | −3.2 |
| 2024 Q3 | 15.73% | 363.62% | 224.79% | −5.4 |
| 2024 Q2 | 16.76% | 362.94% | 247.82% | 4.8 |
| 2024 Q1 | 15.03% | 429.07% | 290.01% | 17.4 |
| 2023 Q4 | 14.74% | 471.32% | 320.80% | −6.5 |
| 2023 Q3 | 20.45% | 353.46% | 246.94% | 18.6 |
| 2023 Q2 | 16.26% | 477.39% | 325.26% | 20.2 |
| 2023 Q1 | 14.65% | 555.92% | 358.88% | 1.0 |
| 2022 Q4 | 16.90% | 473.04% | 293.96% | −21.9 |
| 2022 Q3 | 18.69% | 427.91% | 275.52% | 34.0 |
| 2022 Q2 | 19.22% | 419.17% | 267.53% | 48.9 |
| 2022 Q1 | 18.89% | 430.58% | 267.90% | 5.9 |
| 2021 Q4 | 21.16% | 381.33% | 266.75% | 214.8 |
| 2021 Q3 | 15.00% | 539.47% | 423.44% | 43.0 |
經營效率單位：天
2026 Q242.5 天303.6 天85.8 天346.1 天260.3 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 | 42.5 | 303.6 | 85.8 | 346.1 | 260.3 |
| 2026 Q1 | 45.3 | 306.2 | 94.3 | 351.5 | 257.2 |
| 2025 Q4 | 40.6 | 183.6 | 53.4 | 224.1 | 170.7 |
| 2025 Q3 | 39.0 | 216.6 | 57.1 | 255.6 | 198.5 |
| 2025 Q2 | 43.5 | 246.6 | 62.6 | 290.2 | 227.6 |
| 2025 Q1 | 39.5 | 230.7 | 57.7 | 270.2 | 212.5 |
| 2024 Q4 | 40.1 | 260.1 | 65.4 | 300.1 | 234.7 |
| 2024 Q3 | 41.2 | 251.6 | 69.6 | 292.8 | 223.3 |
| 2024 Q2 | 45.6 | 232.2 | 57.5 | 277.8 | 220.3 |
| 2024 Q1 | 40.4 | 224.6 | 39.1 | 265.0 | 225.9 |
| 2023 Q4 | 34.7 | 262.5 | 42.7 | 297.2 | 254.5 |
| 2023 Q3 | 36.6 | 262.3 | 41.4 | 298.9 | 257.5 |
| 2023 Q2 | 39.6 | 309.5 | 38.7 | 349.1 | 310.4 |
| 2023 Q1 | 33.4 | 316.1 | 41.9 | 349.5 | 307.6 |
| 2022 Q4 | 36.6 | 347.9 | 69.5 | 384.5 | 315.1 |
| 2022 Q3 | 38.8 | 318.7 | 90.7 | 357.6 | 266.8 |
| 2022 Q2 | 32.9 | 241.3 | 78.7 | 274.2 | 195.5 |
| 2022 Q1 | 41.3 | 249.5 | 94.4 | 290.7 | 196.3 |
| 2021 Q4 | 37.4 | 172.0 | 67.4 | 209.4 | 141.9 |
| 2021 Q3 | 41.8 | 176.5 | 65.9 | 218.3 | 152.5 |
現金流單位：億元
2026 Q2−1.08 億元0.00 億元−1.09 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 | −1.08 | 0.00 | −1.09 |
| 2026 Q1 | −1.72 | −0.03 | −1.75 |
| 2025 Q4 | 0.03 | −0.02 | 0.01 |
| 2025 Q3 | 0.28 | −0.06 | 0.22 |
| 2025 Q2 | −0.34 | −0.05 | −0.39 |
| 2025 Q1 | 0.36 | −0.03 | 0.33 |
| 2024 Q4 | −0.15 | −0.01 | −0.16 |
| 2024 Q3 | −0.24 | −0.02 | −0.26 |
| 2024 Q2 | 1.38 | −0.05 | 1.33 |
| 2024 Q1 | −0.17 | −0.01 | −0.19 |
| 2023 Q4 | −0.56 | −0.77 | −1.34 |
| 2023 Q3 | 2.35 | 0.00 | 2.34 |
| 2023 Q2 | 1.19 | −0.01 | 1.18 |
| 2023 Q1 | 0.00 | −0.01 | −0.01 |
| 2022 Q4 | −1.00 | −0.02 | −1.02 |
| 2022 Q3 | −0.40 | −0.02 | −0.42 |
| 2022 Q2 | −0.10 | −0.05 | −0.16 |
| 2022 Q1 | −1.17 | −0.07 | −1.23 |
| 2021 Q4 | 0.80 | −9.96 | −9.16 |
| 2021 Q3 | −0.25 | 0.00 | −0.25 |
財經資料來源：FinLab