雅茗-KY
27266.74−0.39−5.47%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 Q248.24%139.30%119.40%−5.9 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 | 48.24% | 139.30% | 119.40% | −5.9 |
| 2026 Q1 | 43.36% | 160.70% | 131.41% | −6.6 |
| 2025 Q4 | 41.00% | 191.35% | 155.20% | −24.2 |
| 2025 Q3 | 55.17% | 113.31% | 78.80% | −2.9 |
| 2025 Q2 | 56.14% | 115.86% | 83.91% | −8.7 |
| 2025 Q1 | 51.76% | 138.02% | 105.49% | −7.9 |
| 2024 Q4 | 47.90% | 189.15% | 144.51% | −4.4 |
| 2024 Q3 | 49.01% | 189.21% | 138.49% | 4.2 |
| 2024 Q2 | 44.72% | 289.23% | 249.66% | 8.6 |
| 2024 Q1 | 44.40% | 280.17% | 241.78% | 63.0 |
| 2023 Q4 | 70.75% | 158.96% | 125.98% | −19.6 |
| 2023 Q3 | 69.32% | 165.89% | 130.49% | 2.0 |
| 2023 Q2 | 71.36% | 152.39% | 122.79% | −17.8 |
| 2023 Q1 | 68.70% | 168.94% | 133.38% | −2.7 |
| 2022 Q4 | 67.46% | 160.08% | 123.88% | −31.6 |
| 2022 Q3 | 60.42% | 172.02% | 131.14% | −13.6 |
| 2022 Q2 | 58.92% | 158.76% | 123.98% | −50.9 |
| 2022 Q1 | 57.72% | 158.44% | 125.23% | 3.3 |
| 2021 Q4 | 62.23% | 127.18% | 100.09% | −18.7 |
| 2021 Q3 | 61.46% | 124.30% | 103.84% | −12.4 |
經營效率單位：天
2026 Q211.3 天52.3 天35.5 天63.6 天28.1 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 | 11.3 | 52.3 | 35.5 | 63.6 | 28.1 |
| 2026 Q1 | 12.7 | 58.6 | 37.9 | 71.2 | 33.3 |
| 2025 Q4 | 20.9 | 58.3 | 34.8 | 79.2 | 44.4 |
| 2025 Q3 | 23.7 | 80.3 | 48.2 | 104.0 | 55.8 |
| 2025 Q2 | 23.6 | 63.4 | 25.8 | 86.9 | 61.1 |
| 2025 Q1 | 27.2 | 69.7 | 15.8 | 96.9 | 81.0 |
| 2024 Q4 | 19.9 | 72.4 | 16.0 | 92.3 | 76.3 |
| 2024 Q3 | 12.3 | 72.7 | 31.5 | 84.9 | 53.5 |
| 2024 Q2 | 17.8 | 40.3 | 35.1 | 58.1 | 23.0 |
| 2024 Q1 | 21.0 | 56.9 | 50.3 | 78.0 | 27.7 |
| 2023 Q4 | 18.4 | 60.8 | 59.1 | 79.2 | 20.2 |
| 2023 Q3 | 14.7 | 48.4 | 55.7 | 63.1 | 7.3 |
| 2023 Q2 | 12.2 | 39.4 | 52.5 | 51.6 | −0.9 |
| 2023 Q1 | 14.9 | 61.6 | 71.4 | 76.5 | 5.1 |
| 2022 Q4 | 16.5 | 65.2 | 55.1 | 81.7 | 26.6 |
| 2022 Q3 | 13.1 | 66.3 | 46.9 | 79.4 | 32.5 |
| 2022 Q2 | 14.9 | 69.9 | 36.8 | 84.8 | 47.9 |
| 2022 Q1 | 9.2 | 79.1 | 40.0 | 88.3 | 48.2 |
| 2021 Q4 | 10.3 | 58.2 | 36.2 | 68.5 | 32.3 |
| 2021 Q3 | 9.9 | 43.3 | 31.7 | 53.2 | 21.4 |
現金流單位：萬元
2026 Q2−993 萬元−402 萬元−1,395 萬元
單季現金流（萬元）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | −993 | −402 | −1,395 |
| 2026 Q1 | 74 | −34 | 40 |
| 2025 Q4 | −1,172 | −37 | −1,209 |
| 2025 Q3 | −1,393 | −13 | −1,406 |
| 2025 Q2 | 569 | −138 | 431 |
| 2025 Q1 | 2,968 | −167 | 2,801 |
| 2024 Q4 | −4,382 | −794 | −5,175 |
| 2024 Q3 | 1,437 | −164 | 1,274 |
| 2024 Q2 | 6,394 | −1,900 | 4,494 |
| 2024 Q1 | 4,665 | −1,623 | 3,041 |
| 2023 Q4 | 715 | −75 | 640 |
| 2023 Q3 | −455 | −432 | −886 |
| 2023 Q2 | 1,125 | −394 | 731 |
| 2023 Q1 | 1,828 | −124 | 1,704 |
| 2022 Q4 | −1,250 | 563 | −687 |
| 2022 Q3 | 3,405 | −1,897 | 1,509 |
| 2022 Q2 | −693 | −177 | −870 |
| 2022 Q1 | −6,146 | −331 | −6,477 |
| 2021 Q4 | −572 | −786 | −1,358 |
| 2021 Q3 | 8,387 | −2,151 | 6,237 |