易飛網
273413.35−0.20−1.48%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 Q241.42%171.49%168.24%−25.5 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 | 41.42% | 171.49% | 168.24% | −25.5 |
| 2026 Q1 | 34.02% | 199.89% | 194.75% | 27.5 |
| 2025 Q4 | 36.65% | 196.41% | 190.11% | −43.2 |
| 2025 Q3 | 34.66% | 207.40% | 199.61% | −64.8 |
| 2025 Q2 | 33.36% | 214.18% | 202.46% | −32.7 |
| 2025 Q1 | 31.46% | 236.19% | 228.68% | −27.5 |
| 2024 Q4 | 40.36% | 223.32% | 218.43% | −23.9 |
| 2024 Q3 | 55.97% | 144.78% | 139.35% | 6.8 |
| 2024 Q2 | 52.79% | 143.54% | 136.13% | 396.2 |
| 2024 Q1 | 59.71% | 176.07% | 148.99% | 4.3 |
| 2023 Q4 | 64.09% | 167.25% | 149.25% | −4.3 |
| 2023 Q3 | 63.33% | 171.79% | 155.92% | 7.8 |
| 2023 Q2 | 65.46% | 161.83% | 148.42% | 16.5 |
| 2023 Q1 | 63.26% | 184.46% | 169.45% | 5.2 |
| 2022 Q4 | 56.84% | 239.54% | 222.56% | −25.0 |
| 2022 Q3 | 55.67% | 326.89% | 297.66% | 0.1 |
| 2022 Q2 | 61.18% | 215.68% | 199.16% | 3.3 |
| 2022 Q1 | 59.85% | 244.34% | 221.82% | −20.6 |
| 2021 Q4 | 53.99% | 370.71% | 332.07% | −36.8 |
| 2021 Q3 | 58.75% | 331.10% | 281.80% | −27.6 |
經營效率單位：天
2026 Q23.3 天3.1 天12.0 天6.4 天−5.6 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 | 3.3 | 3.1 | 12.0 | 6.4 | −5.6 |
| 2026 Q1 | 3.1 | 3.1 | 10.3 | 6.3 | −4.1 |
| 2025 Q4 | 3.5 | 4.9 | 14.0 | 8.4 | −5.6 |
| 2025 Q3 | 3.0 | 6.5 | 15.6 | 9.5 | −6.2 |
| 2025 Q2 | 5.5 | 7.2 | 17.4 | 12.7 | −4.7 |
| 2025 Q1 | 7.5 | 4.5 | 16.5 | 12.0 | −4.5 |
| 2024 Q4 | 9.5 | 5.2 | 25.7 | 14.7 | −11.0 |
| 2024 Q3 | 7.4 | 5.7 | 25.8 | 13.1 | −12.7 |
| 2024 Q2 | 25.6 | 34.3 | 63.7 | 60.0 | −3.8 |
| 2024 Q1 | 11.9 | 16.9 | 32.1 | 28.8 | −3.3 |
| 2023 Q4 | 15.3 | 16.7 | 44.4 | 32.0 | −12.4 |
| 2023 Q3 | 14.6 | 14.0 | 44.0 | 28.6 | −15.5 |
| 2023 Q2 | 14.4 | 13.3 | 43.1 | 27.7 | −15.4 |
| 2023 Q1 | 14.3 | 14.6 | 39.3 | 28.9 | −10.3 |
| 2022 Q4 | 15.2 | 27.5 | 46.9 | 42.7 | −4.2 |
| 2022 Q3 | 7.1 | 31.4 | 33.8 | 38.5 | 4.7 |
| 2022 Q2 | 5.8 | 35.8 | 26.1 | 41.6 | 15.5 |
| 2022 Q1 | 12.6 | 111.5 | 44.5 | 124.2 | 79.6 |
| 2021 Q4 | 10.3 | 65.3 | 25.4 | 75.6 | 50.3 |
| 2021 Q3 | 48.4 | 206.2 | 111.2 | 254.6 | 143.4 |
現金流單位：億元
2026 Q20.69 億元−0.04 億元0.66 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 | 0.69 | −0.04 | 0.66 |
| 2026 Q1 | 0.03 | −0.35 | −0.32 |
| 2025 Q4 | −0.08 | −0.07 | −0.16 |
| 2025 Q3 | 0.37 | −0.01 | 0.36 |
| 2025 Q2 | 0.38 | −0.03 | 0.35 |
| 2025 Q1 | 0.29 | −0.04 | 0.25 |
| 2024 Q4 | −0.61 | −0.03 | −0.64 |
| 2024 Q3 | 0.17 | −0.02 | 0.15 |
| 2024 Q2 | −1.06 | −0.01 | −1.07 |
| 2024 Q1 | 0.09 | 0.00 | 0.09 |
| 2023 Q4 | −0.23 | −0.04 | −0.26 |
| 2023 Q3 | 0.02 | −0.01 | 0.01 |
| 2023 Q2 | 0.91 | −0.06 | 0.85 |
| 2023 Q1 | −0.11 | 0.00 | −0.11 |
| 2022 Q4 | −0.04 | −0.01 | −0.05 |
| 2022 Q3 | −0.02 | 0.00 | −0.02 |
| 2022 Q2 | 0.20 | 0.00 | 0.20 |
| 2022 Q1 | 0.04 | 0.00 | 0.04 |
| 2021 Q4 | −0.36 | −0.03 | −0.39 |
| 2021 Q3 | −0.27 | 0.00 | −0.27 |