中櫃
261320.10−0.55−2.66%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 Q268.27%115.78%98.11%3.8 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 | 68.27% | 115.78% | 98.11% | 3.8 |
| 2026 Q1 | 69.32% | 109.84% | 92.75% | 2.0 |
| 2025 Q4 | 67.56% | 113.10% | 93.88% | 3.0 |
| 2025 Q3 | 66.45% | 114.93% | 95.66% | 3.2 |
| 2025 Q2 | 66.95% | 104.01% | 85.35% | 2.6 |
| 2025 Q1 | 67.44% | 112.42% | 92.23% | 2.6 |
| 2024 Q4 | 66.63% | 132.28% | 106.71% | 1.2 |
| 2024 Q3 | 67.43% | 112.16% | 94.36% | 3.3 |
| 2024 Q2 | 68.21% | 106.24% | 88.94% | 3.1 |
| 2024 Q1 | 69.27% | 99.14% | 82.72% | 2.0 |
| 2023 Q4 | 69.10% | 107.76% | 91.76% | 3.1 |
| 2023 Q3 | 69.88% | 103.77% | 86.64% | 2.6 |
| 2023 Q2 | 70.43% | 90.94% | 75.72% | 2.4 |
| 2023 Q1 | 70.61% | 103.23% | 86.56% | 0.0 |
| 2022 Q4 | 69.35% | 114.87% | 98.64% | 2.0 |
| 2022 Q3 | 70.22% | 114.96% | 98.34% | 2.0 |
| 2022 Q2 | 70.73% | 111.78% | 96.86% | 4.3 |
| 2022 Q1 | 71.93% | 107.98% | 95.39% | 2.3 |
| 2021 Q4 | 70.12% | 124.97% | 110.04% | 3.4 |
| 2021 Q3 | 71.20% | 113.89% | 99.52% | 3.6 |
經營效率單位：天
2026 Q259.9 天21.1 天18.0 天81.0 天63.0 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 | 59.9 | 21.1 | 18.0 | 81.0 | 63.0 |
| 2026 Q1 | 64.8 | 22.4 | 18.5 | 87.1 | 68.7 |
| 2025 Q4 | 65.2 | 23.0 | 20.2 | 88.2 | 68.0 |
| 2025 Q3 | 62.8 | 23.1 | 20.4 | 85.8 | 65.4 |
| 2025 Q2 | 58.3 | 23.3 | 19.5 | 81.6 | 62.1 |
| 2025 Q1 | 64.6 | 25.0 | 21.2 | 89.6 | 68.4 |
| 2024 Q4 | 60.9 | 24.2 | 20.6 | 85.1 | 64.5 |
| 2024 Q3 | 59.3 | 24.4 | 20.0 | 83.7 | 63.8 |
| 2024 Q2 | 58.1 | 24.4 | 18.9 | 82.5 | 63.6 |
| 2024 Q1 | 62.0 | 25.3 | 19.5 | 87.3 | 67.8 |
| 2023 Q4 | 60.7 | 24.5 | 20.1 | 85.2 | 65.1 |
| 2023 Q3 | 62.1 | 24.0 | 22.8 | 86.1 | 63.4 |
| 2023 Q2 | 61.8 | 25.0 | 23.1 | 86.7 | 63.6 |
| 2023 Q1 | 64.6 | 24.2 | 18.3 | 88.8 | 70.5 |
| 2022 Q4 | 67.6 | 22.1 | 16.1 | 89.7 | 73.6 |
| 2022 Q3 | 70.7 | 21.0 | 17.0 | 91.7 | 74.8 |
| 2022 Q2 | 68.5 | 20.3 | 17.8 | 88.8 | 71.0 |
| 2022 Q1 | 73.7 | 19.2 | 17.3 | 92.9 | 75.6 |
| 2021 Q4 | 76.2 | 19.7 | 18.3 | 96.0 | 77.7 |
| 2021 Q3 | 70.5 | 19.4 | 16.6 | 89.9 | 73.3 |
現金流單位：億元
2026 Q22.72 億元−1.00 億元1.72 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 | 2.72 | −1.00 | 1.72 |
| 2026 Q1 | 2.17 | −0.77 | 1.39 |
| 2025 Q4 | 2.63 | −3.85 | −1.22 |
| 2025 Q3 | 2.48 | −0.22 | 2.26 |
| 2025 Q2 | 2.22 | −0.15 | 2.07 |
| 2025 Q1 | 2.60 | −0.23 | 2.37 |
| 2024 Q4 | 2.46 | −0.09 | 2.36 |
| 2024 Q3 | 2.75 | −0.22 | 2.53 |
| 2024 Q2 | 2.37 | −0.13 | 2.23 |
| 2024 Q1 | 1.91 | −0.08 | 1.83 |
| 2023 Q4 | 3.03 | −0.42 | 2.61 |
| 2023 Q3 | 2.30 | −0.01 | 2.29 |
| 2023 Q2 | 1.92 | −1.03 | 0.88 |
| 2023 Q1 | 1.71 | −0.14 | 1.57 |
| 2022 Q4 | 3.02 | −0.62 | 2.40 |
| 2022 Q3 | 2.70 | −0.20 | 2.50 |
| 2022 Q2 | 2.44 | −0.33 | 2.11 |
| 2022 Q1 | 2.11 | −0.13 | 1.98 |
| 2021 Q4 | 3.33 | −1.07 | 2.26 |
| 2021 Q3 | 1.56 | 0.00 | 1.56 |