統懋
243443.00−3.80−8.12%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 Q233.48%59.51%35.31%−21.1 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 | 33.48% | 59.51% | 35.31% | −21.1 |
| 2026 Q1 | 32.20% | 96.62% | 70.96% | −0.3 |
| 2025 Q4 | 32.99% | 140.36% | 103.73% | −11.7 |
| 2025 Q3 | 29.17% | 146.82% | 124.53% | 19.4 |
| 2025 Q2 | 30.42% | 141.76% | 122.59% | −20.0 |
| 2025 Q1 | 28.46% | 162.13% | 141.18% | 9.0 |
| 2024 Q4 | 35.24% | 139.25% | 90.34% | −12.0 |
| 2024 Q3 | 32.06% | 171.24% | 113.08% | 3.6 |
| 2024 Q2 | 30.14% | 173.77% | 112.78% | −14.6 |
| 2024 Q1 | 26.82% | 192.51% | 127.69% | 35.3 |
| 2023 Q4 | 28.73% | 157.39% | 92.15% | −1.3 |
| 2023 Q3 | 29.88% | 150.07% | 85.18% | −6.3 |
| 2023 Q2 | 29.69% | 161.29% | 94.13% | −5.5 |
| 2023 Q1 | 27.08% | 155.93% | 127.53% | −11.1 |
| 2022 Q4 | 26.26% | 199.27% | 137.22% | −24.5 |
| 2022 Q3 | 26.20% | 207.18% | 140.21% | 36.0 |
| 2022 Q2 | 24.64% | 184.59% | 103.63% | −46.1 |
| 2022 Q1 | 25.17% | 208.70% | 131.90% | −44.2 |
| 2021 Q4 | 18.84% | 331.38% | 212.31% | −61.5 |
| 2021 Q3 | 18.98% | 348.47% | 254.05% | −290.0 |
經營效率單位：天
2026 Q257.8 天31.9 天27.9 天89.8 天61.8 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 | 57.8 | 31.9 | 27.9 | 89.8 | 61.8 |
| 2026 Q1 | 82.2 | 45.9 | 35.6 | 128.1 | 92.5 |
| 2025 Q4 | 83.4 | 35.8 | 27.6 | 119.2 | 91.7 |
| 2025 Q3 | 73.8 | 38.9 | 30.3 | 112.7 | 82.4 |
| 2025 Q2 | 69.5 | 40.0 | 27.5 | 109.4 | 81.9 |
| 2025 Q1 | 81.4 | 64.1 | 36.2 | 145.5 | 109.3 |
| 2024 Q4 | 67.4 | 65.3 | 37.9 | 132.6 | 94.8 |
| 2024 Q3 | 74.4 | 70.1 | 45.2 | 144.5 | 99.3 |
| 2024 Q2 | 63.8 | 51.0 | 29.6 | 114.8 | 85.2 |
| 2024 Q1 | 121.5 | 71.8 | 31.2 | 193.3 | 162.1 |
| 2023 Q4 | 92.9 | 58.5 | 18.4 | 151.4 | 133.0 |
| 2023 Q3 | 65.5 | 74.5 | 29.6 | 140.0 | 110.4 |
| 2023 Q2 | 63.5 | 74.6 | 17.4 | 138.1 | 120.7 |
| 2023 Q1 | 121.0 | 254.0 | 27.4 | 375.0 | 347.6 |
| 2022 Q4 | 93.4 | 119.5 | 27.1 | 212.9 | 185.8 |
| 2022 Q3 | 89.8 | 136.1 | 36.4 | 225.9 | 189.5 |
| 2022 Q2 | 70.7 | 140.1 | 49.1 | 210.8 | 161.7 |
| 2022 Q1 | 98.3 | 158.9 | 72.4 | 257.2 | 184.8 |
| 2021 Q4 | 135.8 | 125.4 | 61.4 | 261.2 | 199.8 |
| 2021 Q3 | 98.8 | 56.4 | 28.1 | 155.2 | 127.0 |
現金流單位：萬元
2026 Q2−182 萬元0 萬元−182 萬元
單季現金流（萬元）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | −182 | 0 | −182 |
| 2026 Q1 | −1,452 | −10 | −1,462 |
| 2025 Q4 | −1,809 | −38 | −1,847 |
| 2025 Q3 | −541 | −2 | −542 |
| 2025 Q2 | −1,853 | — | −1,853 |
| 2025 Q1 | −298 | — | −298 |
| 2024 Q4 | −1,880 | — | −1,880 |
| 2024 Q3 | 901 | — | 901 |
| 2024 Q2 | −1,280 | — | −1,280 |
| 2024 Q1 | 318 | — | 318 |
| 2023 Q4 | −624 | 0 | −624 |
| 2023 Q3 | −699 | 0 | −699 |
| 2023 Q2 | −949 | 0 | −949 |
| 2023 Q1 | 639 | 0 | 639 |
| 2022 Q4 | −1,041 | 3 | −1,039 |
| 2022 Q3 | −903 | −1 | −905 |
| 2022 Q2 | −2,509 | −174 | −2,683 |
| 2022 Q1 | −649 | −1 | −650 |
| 2021 Q4 | −724 | −13 | −737 |
| 2021 Q3 | 261 | −153 | 108 |