建準
2421125−6.0−4.58%收盤・資料日 2026-11-06
股期 法說 11/13
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q250.21%164.23%129.94%135.2 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 | 50.21% | 164.23% | 129.94% | 135.2 |
| 2026 Q1 | 41.69% | 205.96% | 165.67% | 94.3 |
| 2025 Q4 | 49.00% | 183.52% | 149.80% | 91.8 |
| 2025 Q3 | 47.41% | 184.01% | 149.28% | 96.5 |
| 2025 Q2 | 53.51% | 161.99% | 133.25% | 45.4 |
| 2025 Q1 | 46.55% | 191.93% | 157.49% | 54.9 |
| 2024 Q4 | 47.19% | 188.06% | 148.45% | 53.4 |
| 2024 Q3 | 47.20% | 187.05% | 146.49% | 38.0 |
| 2024 Q2 | 51.71% | 171.78% | 135.61% | 75.2 |
| 2024 Q1 | 42.28% | 206.67% | 159.20% | 60.8 |
| 2023 Q4 | 42.78% | 202.85% | 154.78% | 36.4 |
| 2023 Q3 | 45.89% | 192.06% | 146.77% | 41.1 |
| 2023 Q2 | 55.35% | 185.77% | 136.90% | 42.8 |
| 2023 Q1 | 51.83% | 160.20% | 109.00% | 31.7 |
| 2022 Q4 | 57.33% | 142.75% | 100.81% | 28.9 |
| 2022 Q3 | 59.26% | 136.95% | 95.74% | 38.3 |
| 2022 Q2 | 60.41% | 139.36% | 93.18% | 40.1 |
| 2022 Q1 | 58.93% | 141.04% | 94.60% | 24.4 |
| 2021 Q4 | 62.09% | 134.48% | 94.28% | 31.4 |
| 2021 Q3 | 62.82% | 130.49% | 88.49% | 22.3 |
經營效率單位：天
2026 Q295.3 天72.9 天123.1 天168.3 天45.1 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 | 95.3 | 72.9 | 123.1 | 168.3 | 45.1 |
| 2026 Q1 | 97.8 | 68.1 | 124.8 | 165.9 | 41.1 |
| 2025 Q4 | 97.4 | 63.8 | 123.3 | 161.2 | 37.9 |
| 2025 Q3 | 91.0 | 58.8 | 109.6 | 149.8 | 40.2 |
| 2025 Q2 | 88.1 | 61.2 | 104.8 | 149.3 | 44.5 |
| 2025 Q1 | 93.7 | 67.6 | 110.4 | 161.3 | 50.8 |
| 2024 Q4 | 97.5 | 72.5 | 113.2 | 170.0 | 56.8 |
| 2024 Q3 | 89.4 | 67.4 | 101.4 | 156.8 | 55.4 |
| 2024 Q2 | 86.6 | 74.2 | 106.0 | 160.8 | 54.8 |
| 2024 Q1 | 93.9 | 84.2 | 114.9 | 178.2 | 63.3 |
| 2023 Q4 | 92.1 | 80.6 | 108.0 | 172.6 | 64.6 |
| 2023 Q3 | 92.9 | 84.2 | 100.0 | 177.1 | 77.1 |
| 2023 Q2 | 84.5 | 89.8 | 92.8 | 174.3 | 81.6 |
| 2023 Q1 | 93.4 | 102.5 | 116.7 | 195.8 | 79.1 |
| 2022 Q4 | 86.4 | 85.0 | 101.0 | 171.5 | 70.4 |
| 2022 Q3 | 87.1 | 89.9 | 95.5 | 177.0 | 81.4 |
| 2022 Q2 | 84.3 | 91.6 | 91.7 | 175.9 | 84.2 |
| 2022 Q1 | 97.5 | 92.1 | 99.7 | 189.5 | 89.9 |
| 2021 Q4 | 82.6 | 78.0 | 90.7 | 160.6 | 69.9 |
| 2021 Q3 | 86.1 | 81.3 | 97.3 | 167.5 | 70.1 |
現金流單位：億元
2026 Q28.77 億元−3.98 億元4.80 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 | 8.77 | −3.98 | 4.80 |
| 2026 Q1 | 0.81 | −2.95 | −2.14 |
| 2025 Q4 | 13.65 | −4.12 | 9.53 |
| 2025 Q3 | 9.17 | −2.31 | 6.86 |
| 2025 Q2 | 7.54 | −1.63 | 5.91 |
| 2025 Q1 | 6.19 | −1.47 | 4.72 |
| 2024 Q4 | 9.85 | −1.34 | 8.51 |
| 2024 Q3 | 1.95 | −1.35 | 0.60 |
| 2024 Q2 | 4.49 | −1.65 | 2.84 |
| 2024 Q1 | 3.59 | −0.79 | 2.80 |
| 2023 Q4 | 9.67 | −0.56 | 9.11 |
| 2023 Q3 | 11.37 | −0.76 | 10.61 |
| 2023 Q2 | 5.03 | −0.66 | 4.37 |
| 2023 Q1 | −0.84 | −1.00 | −1.85 |
| 2022 Q4 | 13.21 | −0.03 | 13.18 |
| 2022 Q3 | 4.46 | −1.74 | 2.73 |
| 2022 Q2 | 5.34 | −1.00 | 4.34 |
| 2022 Q1 | 0.78 | −1.18 | −0.39 |
| 2021 Q4 | 1.17 | −0.84 | 0.33 |
| 2021 Q3 | 2.55 | −1.14 | 1.41 |
財經資料來源：FinLab