山富
274340.80−0.20−0.49%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 Q265.75%131.39%121.57%15.5 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 | 65.75% | 131.39% | 121.57% | 15.5 |
| 2026 Q1 | 60.94% | 148.02% | 133.11% | 53.5 |
| 2025 Q4 | 60.72% | 147.22% | 136.61% | −6.8 |
| 2025 Q3 | 62.88% | 142.50% | 130.83% | 105.0 |
| 2025 Q2 | 61.88% | 117.19% | 109.05% | −71.0 |
| 2025 Q1 | 58.03% | 128.24% | 111.69% | 194.7 |
| 2024 Q4 | 64.77% | 116.71% | 98.73% | 19.0 |
| 2024 Q3 | 66.15% | 117.17% | 94.33% | 19.8 |
| 2024 Q2 | 68.80% | 113.68% | 73.59% | 37.4 |
| 2024 Q1 | 64.04% | 124.47% | 90.62% | 162.4 |
| 2023 Q4 | 65.60% | 120.10% | 90.18% | 83.5 |
| 2023 Q3 | 66.67% | 119.22% | 98.76% | 80.0 |
| 2023 Q2 | 65.15% | 131.46% | 105.65% | 80.9 |
| 2023 Q1 | 61.45% | 138.49% | 110.92% | 69.2 |
| 2022 Q4 | 57.55% | 145.95% | 102.61% | 0.3 |
| 2022 Q3 | 59.94% | 131.95% | 98.12% | −17.8 |
| 2022 Q2 | 50.64% | 160.91% | 125.93% | −49.0 |
| 2022 Q1 | 38.90% | 232.95% | 214.87% | −57.9 |
| 2021 Q4 | 37.78% | 240.16% | 240.12% | −30.7 |
| 2021 Q3 | 35.35% | 272.07% | 271.99% | −48.3 |
經營效率單位：天
2026 Q214.6 天—24.6 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 | 14.6 | — | 24.6 | — | — |
| 2026 Q1 | 12.0 | — | 21.2 | — | — |
| 2025 Q4 | 10.1 | 0.0 | 25.6 | 10.1 | −15.5 |
| 2025 Q3 | 11.1 | 0.0 | 32.5 | 11.1 | −21.5 |
| 2025 Q2 | 10.4 | 0.0 | 25.8 | 10.4 | −15.4 |
| 2025 Q1 | 7.7 | 0.0 | 24.3 | 7.7 | −16.5 |
| 2024 Q4 | 8.8 | — | 25.8 | — | — |
| 2024 Q3 | 9.8 | — | 24.3 | — | — |
| 2024 Q2 | 8.4 | — | 23.5 | — | — |
| 2024 Q1 | 7.6 | — | 19.2 | — | — |
| 2023 Q4 | 12.1 | — | 15.6 | — | — |
| 2023 Q3 | 14.8 | — | 15.7 | — | — |
| 2023 Q2 | 12.1 | — | 14.4 | — | — |
| 2023 Q1 | 10.5 | — | 16.3 | — | — |
| 2022 Q4 | 13.6 | — | 29.4 | — | — |
| 2022 Q3 | 24.3 | — | 43.8 | — | — |
| 2022 Q2 | 30.6 | — | 69.7 | — | — |
| 2022 Q1 | 46.6 | — | 99.1 | — | — |
| 2021 Q4 | 49.2 | — | 131.2 | — | — |
| 2021 Q3 | 301.3 | — | 436.7 | — | — |
現金流單位：億元
2026 Q2−0.24 億元−0.02 億元−0.26 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 | −0.24 | −0.02 | −0.26 |
| 2026 Q1 | 2.04 | 0.00 | 2.04 |
| 2025 Q4 | 0.14 | −0.04 | 0.10 |
| 2025 Q3 | 0.39 | −0.02 | 0.37 |
| 2025 Q2 | 1.85 | −0.01 | 1.84 |
| 2025 Q1 | −0.64 | −0.25 | −0.89 |
| 2024 Q4 | 1.59 | −0.18 | 1.40 |
| 2024 Q3 | 3.39 | −0.11 | 3.27 |
| 2024 Q2 | 0.00 | −0.41 | −0.41 |
| 2024 Q1 | 1.27 | −0.41 | 0.86 |
| 2023 Q4 | 2.70 | −0.05 | 2.64 |
| 2023 Q3 | 1.65 | −0.55 | 1.10 |
| 2023 Q2 | 1.80 | −0.17 | 1.63 |
| 2023 Q1 | −0.41 | −0.07 | −0.47 |
| 2022 Q4 | 0.07 | 0.00 | 0.07 |
| 2022 Q3 | 0.40 | — | 0.40 |
| 2022 Q2 | −0.59 | — | −0.59 |
| 2022 Q1 | −0.24 | — | −0.24 |
| 2021 Q4 | −0.06 | 0.00 | −0.06 |
| 2021 Q3 | 0.31 | −0.03 | 0.28 |