新建
251616.20−0.10−0.61%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 Q270.33%114.16%91.06%31.9 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 | 70.33% | 114.16% | 91.06% | 31.9 |
| 2026 Q1 | 70.27% | 112.88% | 89.16% | 19.7 |
| 2025 Q4 | 74.27% | 109.66% | 89.54% | 39.8 |
| 2025 Q3 | 75.31% | 107.11% | 86.44% | 10.4 |
| 2025 Q2 | 74.37% | 106.64% | 83.64% | 4.7 |
| 2025 Q1 | 73.61% | 107.18% | 83.93% | 14.4 |
| 2024 Q4 | 75.67% | 105.06% | 83.15% | 16.0 |
| 2024 Q3 | 74.98% | 103.27% | 78.76% | 13.1 |
| 2024 Q2 | 76.87% | 101.07% | 77.79% | 1.7 |
| 2024 Q1 | 74.80% | 101.24% | 81.70% | 10.8 |
| 2023 Q4 | 77.21% | 100.06% | 81.99% | 5.8 |
| 2023 Q3 | 76.10% | 100.14% | 77.04% | 13.4 |
| 2023 Q2 | 77.05% | 98.30% | 76.50% | 9.7 |
| 2023 Q1 | 77.49% | 97.13% | 74.32% | 12.3 |
| 2022 Q4 | 78.32% | 95.66% | 78.73% | −71.5 |
| 2022 Q3 | 74.37% | 100.52% | 81.65% | −0.2 |
| 2022 Q2 | 76.11% | 100.08% | 84.69% | −57.7 |
| 2022 Q1 | 68.12% | 108.04% | 90.07% | 6.0 |
| 2021 Q4 | 69.84% | 106.77% | 90.32% | 9.5 |
| 2021 Q3 | 69.52% | 104.11% | 85.56% | 2.0 |
經營效率單位：天
2026 Q229.7 天20.3 天177.9 天50.0 天−128.0 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 | 29.7 | 20.3 | 177.9 | 50.0 | −128.0 |
| 2026 Q1 | 33.7 | 25.0 | 245.4 | 58.6 | −186.8 |
| 2025 Q4 | 25.3 | 13.7 | 146.8 | 39.0 | −107.8 |
| 2025 Q3 | 25.8 | 14.6 | 142.0 | 40.4 | −101.6 |
| 2025 Q2 | 25.5 | 14.5 | 128.8 | 40.0 | −88.8 |
| 2025 Q1 | 31.6 | 17.1 | 152.0 | 48.7 | −103.3 |
| 2024 Q4 | 18.5 | 12.2 | 104.9 | 30.7 | −74.3 |
| 2024 Q3 | 23.1 | 14.9 | 122.2 | 38.0 | −84.3 |
| 2024 Q2 | 22.1 | 7.3 | 112.6 | 29.4 | −83.2 |
| 2024 Q1 | 17.8 | 0.5 | 138.2 | 18.3 | −119.9 |
| 2023 Q4 | 12.9 | — | 109.7 | — | — |
| 2023 Q3 | 11.9 | — | 112.8 | — | — |
| 2023 Q2 | 15.1 | — | 133.8 | — | — |
| 2023 Q1 | 12.3 | — | 126.1 | — | — |
| 2022 Q4 | 9.1 | — | 89.2 | — | — |
| 2022 Q3 | 9.3 | — | 139.9 | — | — |
| 2022 Q2 | 1.8 | — | 96.3 | — | — |
| 2022 Q1 | 2.0 | — | 141.9 | — | — |
| 2021 Q4 | 2.2 | — | 96.4 | — | — |
| 2021 Q3 | 5.2 | — | 86.7 | — | — |
現金流單位：億元
2026 Q20.26 億元0.00 億元0.25 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 | 0.26 | 0.00 | 0.25 |
| 2026 Q1 | −4.77 | −0.03 | −4.80 |
| 2025 Q4 | 8.05 | −0.01 | 8.04 |
| 2025 Q3 | 3.02 | −0.06 | 2.96 |
| 2025 Q2 | 2.95 | −0.03 | 2.93 |
| 2025 Q1 | −2.31 | −0.01 | −2.32 |
| 2024 Q4 | 3.12 | −0.06 | 3.06 |
| 2024 Q3 | 2.31 | −0.06 | 2.25 |
| 2024 Q2 | −1.28 | −0.06 | −1.35 |
| 2024 Q1 | −6.74 | −0.01 | −6.75 |
| 2023 Q4 | 5.51 | −0.04 | 5.47 |
| 2023 Q3 | −0.07 | −0.01 | −0.08 |
| 2023 Q2 | 2.70 | −0.03 | 2.67 |
| 2023 Q1 | −1.32 | −0.01 | −1.33 |
| 2022 Q4 | 2.59 | −0.06 | 2.53 |
| 2022 Q3 | −3.13 | −0.02 | −3.15 |
| 2022 Q2 | 0.27 | 0.00 | 0.27 |
| 2022 Q1 | −4.27 | −0.03 | −4.30 |
| 2021 Q4 | 4.20 | −0.02 | 4.18 |
| 2021 Q3 | −2.22 | −0.01 | −2.23 |
財經資料來源：FinLab