雄獅
2731135.5−2.5−1.81%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 Q265.83%134.89%115.92%62.3 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 | 65.83% | 134.89% | 115.92% | 62.3 |
| 2026 Q1 | 59.31% | 150.10% | 145.07% | 88.3 |
| 2025 Q4 | 58.20% | 152.08% | 146.17% | 87.8 |
| 2025 Q3 | 62.23% | 139.58% | 135.26% | 89.0 |
| 2025 Q2 | 65.12% | 132.10% | 128.26% | 85.0 |
| 2025 Q1 | 58.44% | 145.36% | 140.85% | 119.7 |
| 2024 Q4 | 59.89% | 140.62% | 136.26% | 72.7 |
| 2024 Q3 | 62.71% | 135.38% | 131.52% | 31.9 |
| 2024 Q2 | 68.59% | 126.57% | 124.13% | 86.7 |
| 2024 Q1 | 61.29% | 141.69% | 138.68% | 88.3 |
| 2023 Q4 | 59.65% | 142.28% | 138.47% | 166.7 |
| 2023 Q3 | 65.08% | 143.56% | 139.80% | 47.2 |
| 2023 Q2 | 65.83% | 139.28% | 135.35% | 39.1 |
| 2023 Q1 | 65.76% | 148.71% | 144.26% | 12.8 |
| 2022 Q4 | 77.58% | 119.43% | 114.36% | −10.4 |
| 2022 Q3 | 74.54% | 170.54% | 163.33% | −18.2 |
| 2022 Q2 | 71.93% | 188.42% | 181.63% | −21.5 |
| 2022 Q1 | 70.83% | 195.97% | 188.80% | −17.4 |
| 2021 Q4 | 69.74% | 197.75% | 186.98% | −16.4 |
| 2021 Q3 | 68.95% | 157.59% | 148.61% | −21.4 |
經營效率單位：天
2026 Q211.8 天—21.4 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 | 11.8 | — | 21.4 | — | — |
| 2026 Q1 | 10.9 | — | 20.7 | — | — |
| 2025 Q4 | 11.5 | 0.0 | 23.5 | 11.5 | −12.0 |
| 2025 Q3 | 13.1 | 0.0 | 28.2 | 13.1 | −15.0 |
| 2025 Q2 | 10.7 | 0.0 | 21.6 | 10.7 | −10.9 |
| 2025 Q1 | 9.2 | 0.0 | 18.5 | 9.2 | −9.3 |
| 2024 Q4 | 10.1 | 0.0 | 21.2 | 10.1 | −11.1 |
| 2024 Q3 | 10.1 | 0.0 | 21.2 | 10.1 | −11.2 |
| 2024 Q2 | 9.7 | — | 23.5 | — | — |
| 2024 Q1 | 10.8 | — | 25.6 | — | — |
| 2023 Q4 | 10.8 | 0.0 | 23.2 | 10.8 | −12.5 |
| 2023 Q3 | 10.0 | 0.0 | 20.2 | 10.0 | −10.1 |
| 2023 Q2 | 10.8 | 0.0 | 18.5 | 10.8 | −7.6 |
| 2023 Q1 | 13.8 | 0.1 | 27.9 | 13.9 | −14.0 |
| 2022 Q4 | 22.3 | 0.1 | 45.8 | 22.4 | −23.4 |
| 2022 Q3 | 29.1 | 0.2 | 47.9 | 29.3 | −18.6 |
| 2022 Q2 | 30.7 | 0.4 | 56.2 | 31.1 | −25.1 |
| 2022 Q1 | 23.4 | 0.3 | 43.5 | 23.7 | −19.8 |
| 2021 Q4 | 20.7 | 0.2 | 40.0 | 20.9 | −19.1 |
| 2021 Q3 | 34.7 | — | 59.5 | — | — |
現金流單位：億元
2026 Q22.19 億元−0.15 億元2.04 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 | 2.19 | −0.15 | 2.04 |
| 2026 Q1 | 8.19 | −0.29 | 7.90 |
| 2025 Q4 | −1.10 | −0.24 | −1.34 |
| 2025 Q3 | 7.68 | −0.12 | 7.56 |
| 2025 Q2 | 11.27 | −0.19 | 11.08 |
| 2025 Q1 | 5.78 | −0.41 | 5.37 |
| 2024 Q4 | 2.80 | −0.80 | 2.00 |
| 2024 Q3 | 3.41 | −0.43 | 2.98 |
| 2024 Q2 | 10.37 | −0.24 | 10.13 |
| 2024 Q1 | 10.29 | −0.16 | 10.13 |
| 2023 Q4 | 0.95 | −0.78 | 0.17 |
| 2023 Q3 | 4.62 | −0.19 | 4.43 |
| 2023 Q2 | 2.44 | −0.27 | 2.17 |
| 2023 Q1 | 4.67 | −0.11 | 4.56 |
| 2022 Q4 | 6.10 | −0.15 | 5.96 |
| 2022 Q3 | −0.24 | −0.16 | −0.40 |
| 2022 Q2 | −2.64 | −0.12 | −2.76 |
| 2022 Q1 | −0.84 | −0.09 | −0.93 |
| 2021 Q4 | 0.69 | −0.18 | 0.51 |
| 2021 Q3 | −0.57 | −0.47 | −1.04 |
財經資料來源：FinLab