志信
261114.85−0.55−3.57%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 Q222.17%835.05%637.59%47.0 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 | 22.17% | 835.05% | 637.59% | 47.0 |
| 2026 Q1 | 26.47% | 530.32% | 390.99% | 16.0 |
| 2025 Q4 | 28.01% | 709.21% | 492.51% | 9.0 |
| 2025 Q3 | 30.83% | 717.97% | 515.80% | 28.9 |
| 2025 Q2 | 36.29% | 405.55% | 288.75% | 10.5 |
| 2025 Q1 | 35.27% | 382.01% | 317.99% | −19.9 |
| 2024 Q4 | 28.37% | 633.08% | 542.48% | −5.0 |
| 2024 Q3 | 27.67% | 658.78% | 574.93% | 16.2 |
| 2024 Q2 | 29.58% | 354.99% | 311.03% | 22.0 |
| 2024 Q1 | 20.30% | 795.76% | 697.46% | 62.2 |
| 2023 Q4 | 22.87% | 635.98% | 583.34% | 57.1 |
| 2023 Q3 | 25.50% | 495.53% | 448.38% | 44.8 |
| 2023 Q2 | 28.39% | 403.32% | 363.41% | 16.4 |
| 2023 Q1 | 25.71% | 528.98% | 470.68% | 1.9 |
| 2022 Q4 | 24.48% | 598.52% | 543.65% | 3.9 |
| 2022 Q3 | 25.04% | 614.81% | 563.95% | 20.1 |
| 2022 Q2 | 28.48% | 448.23% | 413.73% | −107.7 |
| 2022 Q1 | 25.02% | 531.30% | 495.78% | 15.1 |
| 2021 Q4 | 22.73% | 669.15% | 624.25% | 13.7 |
| 2021 Q3 | 25.01% | 507.95% | 470.66% | −42.3 |
經營效率單位：天
2026 Q215.0 天293.9 天28.0 天308.9 天280.9 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 | 15.0 | 293.9 | 28.0 | 308.9 | 280.9 |
| 2026 Q1 | 11.8 | 251.0 | 21.8 | 262.7 | 241.0 |
| 2025 Q4 | 23.7 | 621.2 | 56.9 | 644.9 | 588.0 |
| 2025 Q3 | 25.7 | 576.9 | 59.1 | 602.6 | 543.5 |
| 2025 Q2 | 24.1 | 444.0 | 64.2 | 468.1 | 403.9 |
| 2025 Q1 | 32.4 | 319.8 | 69.7 | 352.3 | 282.6 |
| 2024 Q4 | 55.3 | 269.9 | 77.6 | 325.1 | 247.5 |
| 2024 Q3 | 53.4 | 234.6 | 69.6 | 288.0 | 218.5 |
| 2024 Q2 | 52.2 | 257.6 | 59.3 | 309.8 | 250.5 |
| 2024 Q1 | 73.1 | 204.3 | 58.4 | 277.4 | 219.0 |
| 2023 Q4 | 50.1 | 148.6 | 60.1 | 198.8 | 138.7 |
| 2023 Q3 | 29.7 | 157.6 | 64.8 | 187.3 | 122.5 |
| 2023 Q2 | 27.3 | 146.5 | 58.2 | 173.8 | 115.6 |
| 2023 Q1 | 32.9 | 141.6 | 55.3 | 174.5 | 119.2 |
| 2022 Q4 | 45.7 | 126.2 | 63.0 | 171.9 | 108.9 |
| 2022 Q3 | 39.0 | 104.9 | 61.2 | 144.0 | 82.8 |
| 2022 Q2 | 37.1 | 100.5 | 52.3 | 137.6 | 85.3 |
| 2022 Q1 | 33.2 | 99.9 | 50.3 | 133.1 | 82.8 |
| 2021 Q4 | 29.6 | 85.5 | 48.5 | 115.1 | 66.6 |
| 2021 Q3 | 29.4 | 98.2 | 55.1 | 127.5 | 72.5 |
現金流單位：億元
2026 Q20.89 億元−0.01 億元0.88 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 | 0.89 | −0.01 | 0.88 |
| 2026 Q1 | 1.73 | −0.02 | 1.71 |
| 2025 Q4 | 0.97 | −0.06 | 0.91 |
| 2025 Q3 | −0.73 | −0.01 | −0.74 |
| 2025 Q2 | −2.64 | −0.10 | −2.74 |
| 2025 Q1 | 0.21 | −0.01 | 0.20 |
| 2024 Q4 | 0.70 | −0.01 | 0.69 |
| 2024 Q3 | 0.37 | −0.10 | 0.27 |
| 2024 Q2 | 1.08 | −0.02 | 1.06 |
| 2024 Q1 | −1.36 | 0.00 | −1.36 |
| 2023 Q4 | −0.11 | 0.03 | −0.09 |
| 2023 Q3 | 0.41 | −0.07 | 0.33 |
| 2023 Q2 | −0.04 | −0.01 | −0.05 |
| 2023 Q1 | −0.27 | −0.09 | −0.37 |
| 2022 Q4 | 1.82 | −0.09 | 1.73 |
| 2022 Q3 | −1.05 | −0.26 | −1.31 |
| 2022 Q2 | 0.30 | −0.06 | 0.24 |
| 2022 Q1 | 0.02 | −0.02 | 0.00 |
| 2021 Q4 | 3.39 | −0.01 | 3.38 |
| 2021 Q3 | 1.03 | −0.21 | 0.82 |
財經資料來源：FinLab