榮運
260755.6−2.2−3.81%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 Q234.11%198.54%196.09%25.0 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 | 34.11% | 198.54% | 196.09% | 25.0 |
| 2026 Q1 | 28.48% | 338.24% | 332.74% | 24.2 |
| 2025 Q4 | 27.05% | 315.70% | 312.52% | 22.2 |
| 2025 Q3 | 33.94% | 240.00% | 236.92% | 39.3 |
| 2025 Q2 | 25.99% | 422.77% | 418.08% | 33.1 |
| 2025 Q1 | 23.44% | 529.87% | 524.73% | 41.1 |
| 2024 Q4 | 23.95% | 496.27% | 490.03% | 33.2 |
| 2024 Q3 | 26.16% | 441.49% | 435.06% | 36.8 |
| 2024 Q2 | 27.25% | 358.96% | 354.53% | 43.3 |
| 2024 Q1 | 25.15% | 465.02% | 457.20% | 35.4 |
| 2023 Q4 | 26.60% | 411.20% | 404.53% | 34.6 |
| 2023 Q3 | 26.70% | 326.03% | 319.33% | 39.9 |
| 2023 Q2 | 29.22% | 262.93% | 258.20% | 57.8 |
| 2023 Q1 | 26.77% | 362.62% | 356.33% | 17.7 |
| 2022 Q4 | 29.08% | 379.15% | 376.32% | 12.1 |
| 2022 Q3 | 30.35% | 326.53% | 322.55% | 37.0 |
| 2022 Q2 | 33.10% | 293.60% | 288.04% | 55.5 |
| 2022 Q1 | 32.71% | 356.17% | 351.77% | 37.0 |
| 2021 Q4 | 33.67% | 311.90% | 305.43% | 23.1 |
| 2021 Q3 | 32.56% | 326.22% | 324.59% | 18.3 |
經營效率單位：天
2026 Q241.5 天1.3 天28.3 天42.8 天14.5 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 | 41.5 | 1.3 | 28.3 | 42.8 | 14.5 |
| 2026 Q1 | 44.9 | 1.7 | 29.6 | 46.6 | 17.0 |
| 2025 Q4 | 41.7 | 1.5 | 27.7 | 43.3 | 15.6 |
| 2025 Q3 | 44.9 | 1.7 | 37.4 | 46.6 | 9.1 |
| 2025 Q2 | 50.4 | 1.7 | 42.1 | 52.1 | 10.1 |
| 2025 Q1 | 51.1 | 1.6 | 39.7 | 52.6 | 12.9 |
| 2024 Q4 | 50.3 | 1.4 | 39.6 | 51.7 | 12.1 |
| 2024 Q3 | 39.0 | 1.0 | 33.5 | 40.0 | 6.5 |
| 2024 Q2 | 41.7 | 1.3 | 41.4 | 43.0 | 1.6 |
| 2024 Q1 | 38.6 | 1.6 | 47.0 | 40.2 | −6.8 |
| 2023 Q4 | 32.3 | 1.6 | 48.0 | 33.9 | −14.1 |
| 2023 Q3 | 32.4 | 1.8 | 49.8 | 34.2 | −15.6 |
| 2023 Q2 | 28.8 | 1.8 | 37.5 | 30.6 | −6.8 |
| 2023 Q1 | 30.5 | 2.2 | 32.3 | 32.7 | 0.3 |
| 2022 Q4 | 31.1 | 1.7 | 25.4 | 32.8 | 7.4 |
| 2022 Q3 | 28.2 | 1.3 | 25.3 | 29.5 | 4.2 |
| 2022 Q2 | 28.3 | 1.4 | 25.4 | 29.7 | 4.3 |
| 2022 Q1 | 27.3 | 1.5 | 21.7 | 28.8 | 7.1 |
| 2021 Q4 | 17.1 | 1.5 | 15.1 | 18.6 | 3.5 |
| 2021 Q3 | 12.8 | 3.1 | 18.4 | 15.8 | −2.6 |
現金流單位：億元
2026 Q25.85 億元−10.94 億元−5.09 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 | 5.85 | −10.94 | −5.09 |
| 2026 Q1 | 5.73 | −35.34 | −29.61 |
| 2025 Q4 | 25.81 | −1.62 | 24.19 |
| 2025 Q3 | −8.76 | −0.65 | −9.41 |
| 2025 Q2 | 7.27 | −0.81 | 6.46 |
| 2025 Q1 | 12.24 | −1.06 | 11.19 |
| 2024 Q4 | 8.00 | −2.91 | 5.09 |
| 2024 Q3 | 8.14 | −1.09 | 7.05 |
| 2024 Q2 | 13.69 | −0.68 | 13.01 |
| 2024 Q1 | 5.39 | −1.04 | 4.35 |
| 2023 Q4 | 5.59 | −0.67 | 4.92 |
| 2023 Q3 | 14.58 | −3.22 | 11.36 |
| 2023 Q2 | 17.32 | −4.68 | 12.64 |
| 2023 Q1 | 10.31 | −4.19 | 6.12 |
| 2022 Q4 | 12.01 | −8.38 | 3.64 |
| 2022 Q3 | 15.90 | −2.33 | 13.57 |
| 2022 Q2 | 12.06 | −4.72 | 7.33 |
| 2022 Q1 | 10.12 | −10.20 | −0.08 |
| 2021 Q4 | 14.55 | −17.67 | −3.12 |
| 2021 Q3 | 4.75 | −13.75 | −9.01 |
財經資料來源：FinLab