冠德
252033.20−1.50−4.32%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 Q257.50%171.93%83.14%18.1 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 | 57.50% | 171.93% | 83.14% | 18.1 |
| 2026 Q1 | 56.69% | 174.57% | 77.29% | 7.1 |
| 2025 Q4 | 54.44% | 186.38% | 82.43% | 10.7 |
| 2025 Q3 | 55.30% | 172.90% | 75.80% | 7.9 |
| 2025 Q2 | 55.74% | 176.88% | 76.80% | 10.2 |
| 2025 Q1 | 53.89% | 184.38% | 90.88% | 17.0 |
| 2024 Q4 | 51.49% | 195.95% | 99.31% | 36.8 |
| 2024 Q3 | 52.94% | 189.46% | 90.88% | 40.9 |
| 2024 Q2 | 55.90% | 177.29% | 82.40% | 55.3 |
| 2024 Q1 | 59.91% | 162.74% | 63.30% | 16.7 |
| 2023 Q4 | 59.45% | 164.86% | 66.08% | 21.0 |
| 2023 Q3 | 61.30% | 160.74% | 62.88% | 17.7 |
| 2023 Q2 | 61.30% | 160.77% | 71.79% | 11.3 |
| 2023 Q1 | 59.37% | 167.49% | 72.28% | 11.6 |
| 2022 Q4 | 61.40% | 161.18% | 71.12% | 18.3 |
| 2022 Q3 | 61.84% | 167.40% | 76.86% | 9.2 |
| 2022 Q2 | 63.16% | 166.95% | 80.78% | 11.1 |
| 2022 Q1 | 61.68% | 172.80% | 81.66% | 16.6 |
| 2021 Q4 | 62.87% | 176.10% | 79.70% | 19.5 |
| 2021 Q3 | 64.24% | 171.76% | 67.23% | 13.3 |
經營效率單位：天
2026 Q226.3 天414.0 天96.1 天440.3 天344.2 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 | 26.3 | 414.0 | 96.1 | 440.3 | 344.2 |
| 2026 Q1 | 41.3 | 666.9 | 152.2 | 708.2 | 556.0 |
| 2025 Q4 | 29.3 | 475.8 | 115.5 | 505.1 | 389.6 |
| 2025 Q3 | 29.4 | 496.5 | 115.6 | 525.8 | 410.3 |
| 2025 Q2 | 31.6 | 549.2 | 126.5 | 580.8 | 454.4 |
| 2025 Q1 | 30.1 | 569.6 | 147.4 | 599.6 | 452.2 |
| 2024 Q4 | 18.7 | 445.1 | 118.3 | 463.8 | 345.5 |
| 2024 Q3 | 18.6 | 450.2 | 117.9 | 468.8 | 350.9 |
| 2024 Q2 | 14.1 | 329.7 | 81.5 | 343.9 | 262.3 |
| 2024 Q1 | 24.9 | 705.4 | 168.4 | 730.3 | 561.9 |
| 2023 Q4 | 19.4 | 630.9 | 150.1 | 650.2 | 500.1 |
| 2023 Q3 | 23.9 | 619.9 | 153.9 | 643.7 | 489.8 |
| 2023 Q2 | 38.1 | 598.1 | 158.9 | 636.1 | 477.2 |
| 2023 Q1 | 45.6 | 596.0 | 166.1 | 641.6 | 475.5 |
| 2022 Q4 | 19.9 | 343.9 | 95.3 | 363.9 | 268.6 |
| 2022 Q3 | 22.2 | 563.3 | 138.3 | 585.5 | 447.2 |
| 2022 Q2 | 19.3 | 556.7 | 133.6 | 576.0 | 442.4 |
| 2022 Q1 | 19.8 | 580.1 | 152.9 | 599.8 | 446.9 |
| 2021 Q4 | 15.0 | 458.9 | 119.3 | 473.8 | 354.5 |
| 2021 Q3 | 18.9 | 649.6 | 143.5 | 668.4 | 524.9 |
現金流單位：億元
2026 Q221.36 億元−0.16 億元21.21 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 | 21.36 | −0.16 | 21.21 |
| 2026 Q1 | 17.16 | −0.26 | 16.90 |
| 2025 Q4 | 0.86 | −1.12 | −0.26 |
| 2025 Q3 | 11.59 | −0.17 | 11.41 |
| 2025 Q2 | −37.86 | −0.11 | −37.97 |
| 2025 Q1 | −4.39 | −0.07 | −4.46 |
| 2024 Q4 | 18.38 | −0.17 | 18.21 |
| 2024 Q3 | 24.36 | −0.19 | 24.17 |
| 2024 Q2 | 71.31 | −0.15 | 71.16 |
| 2024 Q1 | −4.12 | −0.20 | −4.32 |
| 2023 Q4 | 22.40 | −0.16 | 22.24 |
| 2023 Q3 | −17.42 | −0.06 | −17.48 |
| 2023 Q2 | 17.34 | −0.14 | 17.20 |
| 2023 Q1 | 4.35 | −0.21 | 4.14 |
| 2022 Q4 | −6.78 | −0.44 | −7.22 |
| 2022 Q3 | 13.30 | −0.30 | 13.00 |
| 2022 Q2 | 8.60 | −0.35 | 8.24 |
| 2022 Q1 | 19.89 | −0.26 | 19.64 |
| 2021 Q4 | 32.59 | −0.23 | 32.35 |
| 2021 Q3 | 11.61 | −0.27 | 11.34 |
財經資料來源：FinLab