圓剛
241730.80−1.05−3.30%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 Q235.39%201.15%147.51%20.0 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 | 35.39% | 201.15% | 147.51% | 20.0 |
| 2026 Q1 | 32.11% | 223.12% | 172.24% | 16.2 |
| 2025 Q4 | 31.82% | 224.64% | 180.74% | 25.5 |
| 2025 Q3 | 31.64% | 223.59% | 178.90% | 14.2 |
| 2025 Q2 | 33.61% | 207.74% | 166.58% | −28.0 |
| 2025 Q1 | 28.94% | 241.42% | 194.41% | −0.4 |
| 2024 Q4 | 28.66% | 245.73% | 200.35% | 2.7 |
| 2024 Q3 | 28.10% | 252.78% | 202.73% | 3.5 |
| 2024 Q2 | 31.35% | 232.82% | 190.98% | 12.5 |
| 2024 Q1 | 27.27% | 258.29% | 213.09% | 3.6 |
| 2023 Q4 | 28.33% | 246.59% | 201.16% | 1.2 |
| 2023 Q3 | 30.90% | 228.31% | 181.03% | 14.6 |
| 2023 Q2 | 33.15% | 212.56% | 167.05% | 31.7 |
| 2023 Q1 | 31.82% | 218.46% | 161.13% | −14.6 |
| 2022 Q4 | 32.97% | 210.70% | 152.10% | −7.8 |
| 2022 Q3 | 32.92% | 207.24% | 139.42% | 24.1 |
| 2022 Q2 | 37.73% | 184.09% | 126.35% | 37.8 |
| 2022 Q1 | 32.91% | 206.64% | 137.32% | 19.1 |
| 2021 Q4 | 33.50% | 202.32% | 129.08% | 23.1 |
| 2021 Q3 | 37.80% | 182.34% | 114.87% | 38.8 |
經營效率單位：天
2026 Q250.4 天169.0 天85.5 天219.4 天133.9 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 | 50.4 | 169.0 | 85.5 | 219.4 | 133.9 |
| 2026 Q1 | 54.3 | 152.7 | 75.9 | 207.0 | 131.1 |
| 2025 Q4 | 47.9 | 134.4 | 62.0 | 182.3 | 120.4 |
| 2025 Q3 | 50.5 | 134.3 | 61.7 | 184.8 | 123.1 |
| 2025 Q2 | 45.3 | 130.3 | 58.4 | 175.6 | 117.2 |
| 2025 Q1 | 45.3 | 156.0 | 59.9 | 201.3 | 141.4 |
| 2024 Q4 | 49.5 | 166.0 | 57.3 | 215.5 | 158.2 |
| 2024 Q3 | 47.7 | 140.8 | 55.1 | 188.5 | 133.4 |
| 2024 Q2 | 46.3 | 157.3 | 61.7 | 203.6 | 141.9 |
| 2024 Q1 | 46.8 | 154.4 | 44.9 | 201.2 | 156.3 |
| 2023 Q4 | 48.3 | 186.2 | 49.2 | 234.5 | 185.2 |
| 2023 Q3 | 48.0 | 172.5 | 44.3 | 220.5 | 176.2 |
| 2023 Q2 | 42.5 | 184.5 | 37.2 | 227.0 | 189.8 |
| 2023 Q1 | 51.5 | 259.5 | 44.9 | 311.0 | 266.1 |
| 2022 Q4 | 60.1 | 230.7 | 42.3 | 290.9 | 248.5 |
| 2022 Q3 | 66.1 | 215.6 | 52.5 | 281.7 | 229.2 |
| 2022 Q2 | 47.6 | 202.7 | 47.4 | 250.4 | 202.9 |
| 2022 Q1 | 49.2 | 237.3 | 38.0 | 286.5 | 248.4 |
| 2021 Q4 | 51.6 | 258.4 | 48.2 | 310.0 | 261.8 |
| 2021 Q3 | 53.9 | 220.2 | 55.7 | 274.1 | 218.4 |
現金流單位：億元
2026 Q22.66 億元−0.23 億元2.43 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 | 2.66 | −0.23 | 2.43 |
| 2026 Q1 | −0.54 | −0.16 | −0.69 |
| 2025 Q4 | 1.00 | −0.15 | 0.86 |
| 2025 Q3 | 0.29 | −0.11 | 0.18 |
| 2025 Q2 | −0.77 | −0.11 | −0.88 |
| 2025 Q1 | −0.23 | −0.12 | −0.35 |
| 2024 Q4 | 2.32 | −0.06 | 2.26 |
| 2024 Q3 | 0.40 | −0.28 | 0.12 |
| 2024 Q2 | 1.03 | −0.19 | 0.84 |
| 2024 Q1 | 0.34 | −0.13 | 0.21 |
| 2023 Q4 | 1.77 | −0.29 | 1.48 |
| 2023 Q3 | 1.10 | −0.30 | 0.79 |
| 2023 Q2 | 1.60 | −0.29 | 1.31 |
| 2023 Q1 | 0.12 | −0.08 | 0.03 |
| 2022 Q4 | 5.01 | −1.16 | 3.85 |
| 2022 Q3 | −0.38 | −0.51 | −0.89 |
| 2022 Q2 | 1.52 | −0.09 | 1.43 |
| 2022 Q1 | 0.86 | −0.46 | 0.40 |
| 2021 Q4 | 2.90 | −0.42 | 2.48 |
| 2021 Q3 | 0.40 | −0.29 | 0.11 |