寒舍
273933.00−0.35−1.05%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 Q285.60%72.49%69.50%5.3 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 | 85.60% | 72.49% | 69.50% | 5.3 |
| 2026 Q1 | 87.01% | 66.30% | 63.25% | 5.1 |
| 2025 Q4 | 86.36% | 68.52% | 65.27% | 5.4 |
| 2025 Q3 | 87.23% | 58.54% | 54.85% | 0.8 |
| 2025 Q2 | 87.47% | 59.19% | 55.90% | 2.3 |
| 2025 Q1 | 87.74% | 57.80% | 54.29% | 3.1 |
| 2024 Q4 | 88.04% | 58.43% | 54.79% | 3.2 |
| 2024 Q3 | 88.29% | 53.69% | 50.11% | −1.1 |
| 2024 Q2 | 86.42% | 69.84% | 66.19% | 9.0 |
| 2024 Q1 | 89.77% | 56.39% | 52.87% | 5.2 |
| 2023 Q4 | 91.29% | 51.35% | 47.88% | 5.1 |
| 2023 Q3 | 92.40% | 38.87% | 35.16% | 3.7 |
| 2023 Q2 | 93.77% | 33.13% | 29.52% | 1.9 |
| 2023 Q1 | 94.21% | 32.99% | 29.53% | 3.0 |
| 2022 Q4 | 94.99% | 35.92% | 32.60% | 2.0 |
| 2022 Q3 | 95.42% | 31.46% | 28.30% | −0.9 |
| 2022 Q2 | 94.92% | 34.28% | 30.99% | −5.7 |
| 2022 Q1 | 94.35% | 39.06% | 35.76% | 0.6 |
| 2021 Q4 | 94.12% | 39.09% | 35.75% | −2.4 |
| 2021 Q3 | 93.07% | 33.55% | 29.61% | −5.2 |
經營效率單位：天
2026 Q28.6 天9.0 天25.2 天17.7 天−7.5 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 | 8.6 | 9.0 | 25.2 | 17.7 | −7.5 |
| 2026 Q1 | 6.9 | 8.4 | 25.2 | 15.3 | −9.9 |
| 2025 Q4 | 6.0 | 8.8 | 22.5 | 14.8 | −7.7 |
| 2025 Q3 | 7.6 | 9.8 | 21.9 | 17.4 | −4.5 |
| 2025 Q2 | 7.0 | 9.5 | 23.6 | 16.6 | −7.1 |
| 2025 Q1 | 6.2 | 9.1 | 23.2 | 15.4 | −7.8 |
| 2024 Q4 | 6.0 | 9.8 | 23.5 | 15.7 | −7.8 |
| 2024 Q3 | 8.1 | 9.9 | 22.4 | 18.0 | −4.4 |
| 2024 Q2 | 9.7 | 10.2 | 24.2 | 19.9 | −4.3 |
| 2024 Q1 | 8.8 | 9.2 | 23.3 | 18.0 | −5.3 |
| 2023 Q4 | 7.6 | 9.6 | 23.1 | 17.2 | −6.0 |
| 2023 Q3 | 6.5 | 9.6 | 23.6 | 16.2 | −7.4 |
| 2023 Q2 | 5.2 | 10.1 | 30.0 | 15.4 | −14.7 |
| 2023 Q1 | 5.0 | 9.9 | 34.7 | 14.9 | −19.8 |
| 2022 Q4 | 4.8 | 9.8 | 30.3 | 14.5 | −15.8 |
| 2022 Q3 | 4.0 | 11.0 | 20.8 | 15.0 | −5.8 |
| 2022 Q2 | 4.9 | 13.3 | 22.3 | 18.2 | −4.2 |
| 2022 Q1 | 4.2 | 11.3 | 26.1 | 15.6 | −10.5 |
| 2021 Q4 | 3.4 | 11.3 | 21.1 | 14.7 | −6.4 |
| 2021 Q3 | 3.2 | 17.1 | 18.8 | 20.3 | 1.4 |
現金流單位：億元
2026 Q24.21 億元−0.36 億元3.85 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 | 4.21 | −0.36 | 3.85 |
| 2026 Q1 | 3.97 | −0.38 | 3.59 |
| 2025 Q4 | 7.11 | −0.36 | 6.75 |
| 2025 Q3 | 4.16 | −0.24 | 3.93 |
| 2025 Q2 | 2.59 | −0.22 | 2.37 |
| 2025 Q1 | 4.67 | −0.67 | 4.00 |
| 2024 Q4 | 5.96 | −0.35 | 5.61 |
| 2024 Q3 | 4.94 | −0.28 | 4.66 |
| 2024 Q2 | 3.61 | −0.35 | 3.26 |
| 2024 Q1 | 2.09 | −0.49 | 1.60 |
| 2023 Q4 | 6.63 | −0.34 | 6.29 |
| 2023 Q3 | 3.86 | −0.21 | 3.65 |
| 2023 Q2 | 4.30 | −0.24 | 4.06 |
| 2023 Q1 | 1.75 | −0.18 | 1.56 |
| 2022 Q4 | 7.12 | −0.25 | 6.87 |
| 2022 Q3 | 3.29 | −0.28 | 3.01 |
| 2022 Q2 | −0.70 | −0.27 | −0.97 |
| 2022 Q1 | −0.47 | −0.43 | −0.89 |
| 2021 Q4 | 5.60 | −0.20 | 5.41 |
| 2021 Q3 | −0.54 | −0.21 | −0.75 |