鉅祥
247690.4−4.7−4.94%收盤・資料日 2026-11-06
法說 11/19
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q227.64%314.36%269.19%198.4 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 | 27.64% | 314.36% | 269.19% | 198.4 |
| 2026 Q1 | 22.15% | 420.68% | 356.27% | 93.7 |
| 2025 Q4 | 27.19% | 373.83% | 325.49% | 78.4 |
| 2025 Q3 | 28.59% | 356.20% | 313.47% | 84.4 |
| 2025 Q2 | 31.58% | 345.61% | 303.38% | 22.7 |
| 2025 Q1 | 26.21% | 467.45% | 413.34% | 54.8 |
| 2024 Q4 | 27.91% | 413.30% | 366.57% | 63.8 |
| 2024 Q3 | 28.79% | 423.94% | 375.10% | 69.8 |
| 2024 Q2 | 35.56% | 357.64% | 324.00% | 47.0 |
| 2024 Q1 | 31.73% | 470.51% | 425.23% | 42.6 |
| 2023 Q4 | 31.26% | 325.40% | 287.24% | 41.0 |
| 2023 Q3 | 28.79% | 375.38% | 329.09% | 81.9 |
| 2023 Q2 | 34.11% | 299.11% | 261.47% | 71.5 |
| 2023 Q1 | 29.84% | 356.59% | 306.12% | 16.3 |
| 2022 Q4 | 32.92% | 313.72% | 268.79% | 47.1 |
| 2022 Q3 | 33.98% | 305.19% | 254.28% | 104.4 |
| 2022 Q2 | 38.46% | 260.36% | 215.06% | 80.4 |
| 2022 Q1 | 34.49% | 306.27% | 251.66% | 79.9 |
| 2021 Q4 | 36.56% | 280.93% | 231.41% | 56.8 |
| 2021 Q3 | 36.97% | 280.32% | 229.80% | 100.4 |
經營效率單位：天
2026 Q273.8 天60.4 天40.8 天134.3 天93.5 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 | 73.8 | 60.4 | 40.8 | 134.3 | 93.5 |
| 2026 Q1 | 79.6 | 66.4 | 44.5 | 146.1 | 101.6 |
| 2025 Q4 | 79.1 | 64.9 | 48.2 | 144.1 | 95.8 |
| 2025 Q3 | 74.0 | 57.0 | 41.2 | 131.0 | 89.8 |
| 2025 Q2 | 76.0 | 63.2 | 39.6 | 139.1 | 99.6 |
| 2025 Q1 | 82.0 | 68.5 | 41.6 | 150.5 | 108.9 |
| 2024 Q4 | 80.8 | 67.1 | 42.5 | 148.0 | 105.5 |
| 2024 Q3 | 73.4 | 62.9 | 39.7 | 136.3 | 96.5 |
| 2024 Q2 | 78.1 | 70.5 | 39.6 | 148.7 | 109.0 |
| 2024 Q1 | 88.4 | 75.9 | 40.6 | 164.3 | 123.7 |
| 2023 Q4 | 88.0 | 73.3 | 41.1 | 161.2 | 120.1 |
| 2023 Q3 | 89.4 | 75.4 | 42.7 | 164.8 | 122.2 |
| 2023 Q2 | 91.0 | 78.9 | 42.9 | 169.9 | 127.0 |
| 2023 Q1 | 101.1 | 89.9 | 48.4 | 190.9 | 142.6 |
| 2022 Q4 | 88.0 | 81.0 | 46.2 | 169.0 | 122.9 |
| 2022 Q3 | 77.5 | 82.3 | 46.7 | 159.8 | 113.1 |
| 2022 Q2 | 85.9 | 96.3 | 51.4 | 182.1 | 130.8 |
| 2022 Q1 | 87.3 | 93.1 | 47.9 | 180.4 | 132.5 |
| 2021 Q4 | 84.9 | 82.7 | 46.6 | 167.6 | 121.1 |
| 2021 Q3 | 74.2 | 74.2 | 46.2 | 148.3 | 102.1 |
現金流單位：億元
2026 Q22.35 億元−1.14 億元1.22 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 | 2.35 | −1.14 | 1.22 |
| 2026 Q1 | 8.46 | −0.67 | 7.79 |
| 2025 Q4 | 1.80 | −1.47 | 0.33 |
| 2025 Q3 | 3.36 | −0.90 | 2.47 |
| 2025 Q2 | 4.13 | −0.69 | 3.44 |
| 2025 Q1 | 1.09 | −1.27 | −0.19 |
| 2024 Q4 | 1.44 | −1.52 | −0.08 |
| 2024 Q3 | 3.01 | −12.82 | −9.81 |
| 2024 Q2 | 2.19 | −0.57 | 1.62 |
| 2024 Q1 | 0.25 | −0.16 | 0.09 |
| 2023 Q4 | −0.30 | −0.19 | −0.49 |
| 2023 Q3 | 2.86 | −0.60 | 2.25 |
| 2023 Q2 | 4.41 | −0.22 | 4.19 |
| 2023 Q1 | 0.60 | −0.29 | 0.31 |
| 2022 Q4 | 5.27 | −0.75 | 4.52 |
| 2022 Q3 | 3.11 | −0.30 | 2.80 |
| 2022 Q2 | 5.33 | −0.19 | 5.14 |
| 2022 Q1 | 2.85 | −0.31 | 2.54 |
| 2021 Q4 | 4.27 | −0.78 | 3.49 |
| 2021 Q3 | 2.32 | −0.48 | 1.84 |
財經資料來源：FinLab