一詮
2486145−14.0−8.81%收盤・資料日 2026-11-06
股期
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q257.60%181.35%125.98%6.2 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 | 57.60% | 181.35% | 125.98% | 6.2 |
| 2026 Q1 | 61.39% | 190.92% | 129.42% | 3.7 |
| 2025 Q4 | 55.75% | 217.57% | 156.70% | 3.2 |
| 2025 Q3 | 55.79% | 226.73% | 159.42% | 4.2 |
| 2025 Q2 | 55.00% | 241.79% | 178.07% | −1.9 |
| 2025 Q1 | 54.33% | 273.42% | 201.50% | 1.7 |
| 2024 Q4 | 51.11% | 282.06% | 206.23% | 2.3 |
| 2024 Q3 | 36.66% | 303.25% | 222.14% | 1.0 |
| 2024 Q2 | 43.09% | 259.38% | 210.25% | 4.5 |
| 2024 Q1 | 43.48% | 201.96% | 157.89% | 1.0 |
| 2023 Q4 | 43.78% | 194.82% | 149.66% | 5.7 |
| 2023 Q3 | 45.89% | 241.67% | 181.97% | 4.7 |
| 2023 Q2 | 46.27% | 237.04% | 178.99% | 7.5 |
| 2023 Q1 | 44.31% | 287.17% | 206.60% | 2.4 |
| 2022 Q4 | 45.84% | 262.04% | 187.03% | 0.2 |
| 2022 Q3 | 47.56% | 268.08% | 191.71% | 4.0 |
| 2022 Q2 | 50.66% | 233.68% | 165.06% | 4.7 |
| 2022 Q1 | 48.78% | 252.17% | 174.31% | 3.3 |
| 2021 Q4 | 49.94% | 243.75% | 167.36% | 0.5 |
| 2021 Q3 | 45.24% | 179.70% | 129.78% | 19.6 |
經營效率單位：天
2026 Q2122.8 天105.4 天47.6 天228.2 天180.6 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 | 122.8 | 105.4 | 47.6 | 228.2 | 180.6 |
| 2026 Q1 | 147.9 | 116.6 | 49.7 | 264.5 | 214.8 |
| 2025 Q4 | 159.8 | 105.0 | 47.9 | 264.7 | 216.8 |
| 2025 Q3 | 149.4 | 95.1 | 48.4 | 244.5 | 196.1 |
| 2025 Q2 | 135.8 | 83.1 | 44.2 | 218.9 | 174.7 |
| 2025 Q1 | 164.2 | 105.5 | 56.0 | 269.7 | 213.6 |
| 2024 Q4 | 143.2 | 92.3 | 48.7 | 235.5 | 186.7 |
| 2024 Q3 | 140.3 | 93.1 | 52.6 | 233.4 | 180.9 |
| 2024 Q2 | 143.4 | 93.2 | 53.3 | 236.5 | 183.3 |
| 2024 Q1 | 161.1 | 102.7 | 56.8 | 263.8 | 207.0 |
| 2023 Q4 | 132.5 | 87.9 | 47.8 | 220.4 | 172.6 |
| 2023 Q3 | 136.0 | 98.3 | 45.9 | 234.3 | 188.4 |
| 2023 Q2 | 137.7 | 106.6 | 39.8 | 244.3 | 204.5 |
| 2023 Q1 | 152.4 | 123.0 | 43.9 | 275.4 | 231.5 |
| 2022 Q4 | 161.3 | 122.2 | 42.8 | 283.5 | 240.7 |
| 2022 Q3 | 161.7 | 116.2 | 44.7 | 278.0 | 233.3 |
| 2022 Q2 | 151.9 | 115.1 | 46.4 | 267.1 | 220.7 |
| 2022 Q1 | 167.8 | 119.9 | 52.1 | 287.7 | 235.7 |
| 2021 Q4 | 144.8 | 98.2 | 54.3 | 243.0 | 188.7 |
| 2021 Q3 | 116.6 | 74.3 | 50.4 | 190.8 | 140.4 |
現金流單位：億元
2026 Q2−3.33 億元−2.84 億元−6.17 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 | −3.33 | −2.84 | −6.17 |
| 2026 Q1 | 1.16 | −12.34 | −11.17 |
| 2025 Q4 | 2.87 | −2.06 | 0.81 |
| 2025 Q3 | −2.90 | −1.73 | −4.63 |
| 2025 Q2 | 1.16 | −4.28 | −3.12 |
| 2025 Q1 | 3.04 | −8.73 | −5.69 |
| 2024 Q4 | −0.24 | −26.47 | −26.72 |
| 2024 Q3 | −1.77 | −6.90 | −8.67 |
| 2024 Q2 | 2.47 | −0.56 | 1.91 |
| 2024 Q1 | 2.04 | −0.50 | 1.54 |
| 2023 Q4 | 2.16 | −0.32 | 1.84 |
| 2023 Q3 | 0.10 | −0.21 | −0.10 |
| 2023 Q2 | 4.36 | −0.31 | 4.05 |
| 2023 Q1 | 2.19 | −0.45 | 1.73 |
| 2022 Q4 | 4.60 | −0.41 | 4.19 |
| 2022 Q3 | 2.93 | −1.11 | 1.82 |
| 2022 Q2 | 4.42 | −1.03 | 3.39 |
| 2022 Q1 | −1.11 | −1.56 | −2.68 |
| 2021 Q4 | −1.94 | −1.55 | −3.49 |
| 2021 Q3 | −3.80 | −1.29 | −5.09 |
財經資料來源：FinLab