精技
241447.25−1.05−2.17%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 Q3
2026 Q376.74%119.74%83.15%7.5 倍
負債比率（%）
流動比率、速動比率（%）
利息保障倍數（倍）
22Q122Q323Q123Q324Q124Q325Q125Q326Q126Q3
| 期間 | 負債比率 | 流動比率 | 速動比率 | 利息保障倍數 |
|---|---|---|---|---|
| 2026 Q3 | 76.74% | 119.74% | 83.15% | 7.5 |
| 2026 Q2 | 76.08% | 120.00% | 88.24% | 15.8 |
| 2026 Q1 | 63.13% | 139.01% | 87.05% | 28.4 |
| 2025 Q4 | 57.54% | 149.39% | 103.96% | 20.0 |
| 2025 Q3 | 60.43% | 143.38% | 105.38% | 19.4 |
| 2025 Q2 | 61.81% | 140.76% | 100.09% | 23.6 |
| 2025 Q1 | 53.99% | 159.33% | 113.40% | 22.5 |
| 2024 Q4 | 56.42% | 151.29% | 111.12% | 15.6 |
| 2024 Q3 | 57.44% | 148.33% | 106.60% | 21.3 |
| 2024 Q2 | 57.29% | 147.68% | 103.17% | 26.1 |
| 2024 Q1 | 50.87% | 164.54% | 116.72% | 27.5 |
| 2023 Q4 | 49.38% | 168.79% | 125.64% | 16.9 |
| 2023 Q3 | 56.04% | 151.39% | 107.18% | 21.6 |
| 2023 Q2 | 56.98% | 148.20% | 107.99% | 19.1 |
| 2023 Q1 | 52.67% | 161.47% | 115.58% | 15.9 |
| 2022 Q4 | 58.46% | 147.57% | 108.76% | 7.7 |
| 2022 Q3 | 62.60% | 139.65% | 100.98% | 32.3 |
| 2022 Q2 | 58.64% | 146.49% | 101.37% | 70.8 |
| 2022 Q1 | 51.00% | 166.47% | 113.54% | 65.2 |
| 2021 Q4 | 51.62% | 162.20% | 118.23% | 44.4 |
經營效率單位：天
2026 Q387.1 天43.2 天32.8 天130.3 天97.5 天
週轉天數（天）
22Q122Q323Q123Q324Q124Q325Q125Q326Q126Q3
| 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 Q3 | 87.1 | 43.2 | 32.8 | 130.3 | 97.5 |
| 2026 Q2 | 58.0 | 33.0 | 24.2 | 90.9 | 66.8 |
| 2026 Q1 | 54.1 | 39.7 | 32.8 | 93.9 | 61.1 |
| 2025 Q4 | 63.8 | 35.9 | 37.9 | 99.7 | 61.8 |
| 2025 Q3 | 62.7 | 32.2 | 37.7 | 94.9 | 57.2 |
| 2025 Q2 | 56.7 | 31.4 | 35.3 | 88.2 | 52.8 |
| 2025 Q1 | 63.4 | 34.3 | 36.0 | 97.7 | 61.8 |
| 2024 Q4 | 61.6 | 32.4 | 32.8 | 94.0 | 61.2 |
| 2024 Q3 | 59.4 | 34.5 | 36.1 | 93.9 | 57.7 |
| 2024 Q2 | 60.5 | 37.3 | 40.4 | 97.8 | 57.4 |
| 2024 Q1 | 61.4 | 34.1 | 37.0 | 95.4 | 58.4 |
| 2023 Q4 | 63.6 | 34.5 | 36.8 | 98.1 | 61.4 |
| 2023 Q3 | 60.6 | 33.7 | 36.1 | 94.3 | 58.2 |
| 2023 Q2 | 61.3 | 34.0 | 35.7 | 95.3 | 59.6 |
| 2023 Q1 | 69.4 | 36.2 | 36.9 | 105.6 | 68.7 |
| 2022 Q4 | 74.6 | 37.0 | 37.3 | 111.6 | 74.3 |
| 2022 Q3 | 58.3 | 32.6 | 34.7 | 91.0 | 56.2 |
| 2022 Q2 | 58.0 | 37.6 | 38.8 | 95.6 | 56.9 |
| 2022 Q1 | 59.1 | 35.0 | 35.5 | 94.1 | 58.6 |
| 2021 Q4 | 57.7 | 30.7 | 38.5 | 88.4 | 49.9 |
現金流單位：億元
2026 Q3−3.38 億元−0.07 億元−3.45 億元
單季現金流（億元）
22Q122Q323Q123Q324Q124Q325Q125Q326Q126Q3
| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q3 | −3.38 | −0.07 | −3.45 |
| 2026 Q2 | −45.96 | −0.17 | −46.14 |
| 2026 Q1 | −10.86 | −0.07 | −10.93 |
| 2025 Q4 | 3.91 | −0.12 | 3.79 |
| 2025 Q3 | 3.01 | −0.11 | 2.90 |
| 2025 Q2 | −4.48 | −0.12 | −4.60 |
| 2025 Q1 | 7.86 | −0.04 | 7.82 |
| 2024 Q4 | 1.30 | −0.05 | 1.25 |
| 2024 Q3 | −3.30 | −0.09 | −3.39 |
| 2024 Q2 | −4.02 | −0.14 | −4.15 |
| 2024 Q1 | 1.92 | −0.04 | 1.88 |
| 2023 Q4 | 7.16 | −0.09 | 7.07 |
| 2023 Q3 | 0.46 | −0.09 | 0.37 |
| 2023 Q2 | 2.58 | −0.13 | 2.45 |
| 2023 Q1 | 8.76 | −0.25 | 8.51 |
| 2022 Q4 | 9.07 | −0.09 | 8.98 |
| 2022 Q3 | −13.60 | −0.13 | −13.73 |
| 2022 Q2 | 1.86 | −0.13 | 1.73 |
| 2022 Q1 | −0.74 | −0.05 | −0.79 |
| 2021 Q4 | 0.65 | −0.15 | 0.50 |