美食-KY
272379.2−1.4−1.74%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 Q239.02%127.01%107.23%19.9 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 | 39.02% | 127.01% | 107.23% | 19.9 |
| 2026 Q1 | 40.22% | 121.88% | 103.00% | 14.9 |
| 2025 Q4 | 42.09% | 124.13% | 106.49% | 17.5 |
| 2025 Q3 | 45.69% | 115.21% | 97.40% | −32.0 |
| 2025 Q2 | 42.49% | 128.96% | 112.00% | 9.1 |
| 2025 Q1 | 40.85% | 140.86% | 122.41% | 10.6 |
| 2024 Q4 | 42.40% | 132.61% | 115.33% | 10.5 |
| 2024 Q3 | 43.31% | 126.54% | 110.29% | 8.5 |
| 2024 Q2 | 45.62% | 122.11% | 108.61% | 7.7 |
| 2024 Q1 | 42.55% | 143.24% | 126.20% | 9.4 |
| 2023 Q4 | 43.61% | 135.44% | 119.26% | 2.9 |
| 2023 Q3 | 44.67% | 121.43% | 103.87% | 8.2 |
| 2023 Q2 | 46.78% | 117.44% | 102.54% | 9.4 |
| 2023 Q1 | 46.22% | 123.56% | 109.50% | 8.8 |
| 2022 Q4 | 47.33% | 119.86% | 104.55% | 4.7 |
| 2022 Q3 | 47.54% | 120.69% | 104.40% | 6.3 |
| 2022 Q2 | 50.51% | 117.44% | 103.41% | 0.4 |
| 2022 Q1 | 45.62% | 140.47% | 126.22% | 9.1 |
| 2021 Q4 | 47.54% | 134.19% | 121.70% | 6.7 |
| 2021 Q3 | 47.60% | 147.15% | 134.04% | 9.6 |
經營效率單位：天
2026 Q24.6 天48.7 天39.7 天53.4 天13.7 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 | 4.6 | 48.7 | 39.7 | 53.4 | 13.7 |
| 2026 Q1 | 5.0 | 50.5 | 45.5 | 55.4 | 9.9 |
| 2025 Q4 | 5.0 | 47.7 | 44.8 | 52.7 | 7.9 |
| 2025 Q3 | 4.9 | 46.1 | 44.6 | 51.0 | 6.4 |
| 2025 Q2 | 4.3 | 42.1 | 48.4 | 46.4 | −2.0 |
| 2025 Q1 | 4.2 | 40.7 | 56.6 | 44.9 | −11.7 |
| 2024 Q4 | 4.9 | 38.4 | 58.0 | 43.3 | −14.7 |
| 2024 Q3 | 5.3 | 37.1 | 55.0 | 42.4 | −12.6 |
| 2024 Q2 | 5.4 | 38.9 | 56.0 | 44.3 | −11.7 |
| 2024 Q1 | 6.1 | 42.0 | 62.7 | 48.1 | −14.6 |
| 2023 Q4 | 6.5 | 40.4 | 61.3 | 46.9 | −14.4 |
| 2023 Q3 | 5.5 | 41.0 | 59.1 | 46.6 | −12.5 |
| 2023 Q2 | 4.1 | 38.8 | 64.1 | 42.9 | −21.3 |
| 2023 Q1 | 4.4 | 38.0 | 64.4 | 42.4 | −22.0 |
| 2022 Q4 | 4.8 | 40.4 | 57.6 | 45.2 | −12.4 |
| 2022 Q3 | 4.0 | 41.2 | 57.5 | 45.2 | −12.3 |
| 2022 Q2 | 4.4 | 44.8 | 66.4 | 49.2 | −17.2 |
| 2022 Q1 | 4.9 | 37.2 | 64.4 | 42.0 | −22.4 |
| 2021 Q4 | 5.9 | 33.4 | 62.6 | 39.3 | −23.3 |
| 2021 Q3 | 5.4 | 31.9 | 57.8 | 37.4 | −20.4 |
現金流單位：億元
2026 Q26.98 億元−3.61 億元3.37 億元
單季現金流（億元）
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| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | 6.98 | −3.61 | 3.37 |
| 2026 Q1 | 5.49 | −7.14 | −1.65 |
| 2025 Q4 | 5.23 | −3.40 | 1.83 |
| 2025 Q3 | 7.97 | −2.47 | 5.50 |
| 2025 Q2 | 4.32 | −2.37 | 1.95 |
| 2025 Q1 | 7.49 | −1.92 | 5.57 |
| 2024 Q4 | 8.32 | −2.18 | 6.14 |
| 2024 Q3 | 7.86 | −2.20 | 5.66 |
| 2024 Q2 | 9.29 | −5.13 | 4.16 |
| 2024 Q1 | 5.95 | −1.88 | 4.07 |
| 2023 Q4 | 6.52 | −3.08 | 3.45 |
| 2023 Q3 | 11.50 | −2.16 | 9.35 |
| 2023 Q2 | 5.62 | −3.14 | 2.48 |
| 2023 Q1 | 12.11 | −2.40 | 9.71 |
| 2022 Q4 | 7.89 | −3.02 | 4.87 |
| 2022 Q3 | 9.36 | −8.00 | 1.37 |
| 2022 Q2 | 7.42 | −1.45 | 5.97 |
| 2022 Q1 | 6.49 | −1.99 | 4.50 |
| 2021 Q4 | 11.64 | −1.82 | 9.83 |
| 2021 Q3 | 10.45 | −1.44 | 9.00 |
財經資料來源：FinLab