敦吉
245961.1−0.7−1.13%收盤・資料日 2026-11-06
法說 11/16
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q234.67%199.27%183.12%25.5 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 | 34.67% | 199.27% | 183.12% | 25.5 |
| 2026 Q1 | 35.33% | 192.37% | 175.91% | 19.3 |
| 2025 Q4 | 34.84% | 280.19% | 259.66% | 17.6 |
| 2025 Q3 | 35.34% | 204.18% | 189.49% | 19.4 |
| 2025 Q2 | 36.58% | 199.04% | 184.22% | 17.8 |
| 2025 Q1 | 37.49% | 225.43% | 211.44% | 14.9 |
| 2024 Q4 | 37.32% | 266.11% | 247.25% | 15.0 |
| 2024 Q3 | 38.72% | 214.75% | 198.46% | 18.9 |
| 2024 Q2 | 38.57% | 229.74% | 211.95% | 19.2 |
| 2024 Q1 | 39.30% | 216.28% | 195.87% | 16.2 |
| 2023 Q4 | 43.53% | 210.59% | 192.46% | 16.0 |
| 2023 Q3 | 45.23% | 182.68% | 168.54% | 21.2 |
| 2023 Q2 | 43.47% | 172.51% | 154.22% | 16.1 |
| 2023 Q1 | 42.89% | 170.05% | 147.68% | 11.9 |
| 2022 Q4 | 46.43% | 213.40% | 192.39% | 18.5 |
| 2022 Q3 | 47.53% | 171.21% | 155.23% | 38.3 |
| 2022 Q2 | 47.32% | 166.99% | 145.48% | 24.8 |
| 2022 Q1 | 47.46% | 177.56% | 157.79% | 26.6 |
| 2021 Q4 | 46.39% | 292.41% | 267.17% | 29.0 |
| 2021 Q3 | 46.54% | 192.85% | 176.64% | 42.0 |
經營效率單位：天
2026 Q2101.1 天49.5 天36.0 天150.6 天114.6 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 | 101.1 | 49.5 | 36.0 | 150.6 | 114.6 |
| 2026 Q1 | 110.3 | 50.9 | 38.7 | 161.2 | 122.5 |
| 2025 Q4 | 105.0 | 45.6 | 37.4 | 150.5 | 113.1 |
| 2025 Q3 | 100.2 | 45.5 | 36.5 | 145.7 | 109.2 |
| 2025 Q2 | 102.7 | 42.6 | 35.8 | 145.3 | 109.5 |
| 2025 Q1 | 110.0 | 45.0 | 38.3 | 155.0 | 116.7 |
| 2024 Q4 | 109.5 | 50.6 | 39.6 | 160.1 | 120.5 |
| 2024 Q3 | 101.9 | 50.6 | 40.2 | 152.5 | 112.4 |
| 2024 Q2 | 105.3 | 53.6 | 56.8 | 159.0 | 102.2 |
| 2024 Q1 | 120.1 | 49.0 | 80.6 | 169.0 | 88.4 |
| 2023 Q4 | 107.4 | 33.6 | 78.4 | 140.9 | 62.5 |
| 2023 Q3 | 82.9 | 28.9 | 60.1 | 111.9 | 51.7 |
| 2023 Q2 | 87.1 | 42.7 | 59.8 | 129.8 | 70.0 |
| 2023 Q1 | 108.5 | 51.0 | 69.8 | 159.5 | 89.7 |
| 2022 Q4 | 98.2 | 39.9 | 61.9 | 138.0 | 76.1 |
| 2022 Q3 | 77.7 | 37.8 | 52.4 | 115.5 | 63.1 |
| 2022 Q2 | 81.6 | 46.9 | 54.1 | 128.5 | 74.5 |
| 2022 Q1 | 90.9 | 47.1 | 62.0 | 138.0 | 76.0 |
| 2021 Q4 | 84.4 | 35.2 | 54.0 | 119.6 | 65.6 |
| 2021 Q3 | 84.3 | 34.5 | 55.9 | 118.8 | 62.9 |
現金流單位：億元
2026 Q23.75 億元−0.41 億元3.34 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 | 3.75 | −0.41 | 3.34 |
| 2026 Q1 | 1.67 | −0.38 | 1.28 |
| 2025 Q4 | 2.70 | −0.46 | 2.24 |
| 2025 Q3 | −0.21 | −0.38 | −0.59 |
| 2025 Q2 | 3.60 | −0.46 | 3.14 |
| 2025 Q1 | 2.46 | −0.27 | 2.19 |
| 2024 Q4 | 3.90 | −0.26 | 3.64 |
| 2024 Q3 | 1.10 | −0.22 | 0.88 |
| 2024 Q2 | 0.95 | −0.33 | 0.62 |
| 2024 Q1 | 3.39 | −0.28 | 3.11 |
| 2023 Q4 | 4.15 | −0.15 | 4.00 |
| 2023 Q3 | 1.18 | −0.28 | 0.90 |
| 2023 Q2 | 2.40 | −0.24 | 2.16 |
| 2023 Q1 | 5.28 | −0.58 | 4.70 |
| 2022 Q4 | 6.22 | −0.41 | 5.81 |
| 2022 Q3 | 1.62 | −0.63 | 1.00 |
| 2022 Q2 | 1.33 | −0.56 | 0.78 |
| 2022 Q1 | 0.71 | −0.63 | 0.09 |
| 2021 Q4 | 4.84 | −0.47 | 4.37 |
| 2021 Q3 | 1.74 | −0.56 | 1.18 |