雲品
274835.85−0.90−2.45%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 Q239.17%179.12%101.59%7.4 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 | 39.17% | 179.12% | 101.59% | 7.4 |
| 2026 Q1 | 39.92% | 175.66% | 101.97% | 29.2 |
| 2025 Q4 | 39.07% | 182.75% | 108.76% | 31.8 |
| 2025 Q3 | 38.85% | 176.79% | 109.07% | 10.6 |
| 2025 Q2 | 42.14% | 247.22% | 165.97% | −5.3 |
| 2025 Q1 | 42.08% | 252.32% | 176.36% | 28.3 |
| 2024 Q4 | 41.15% | 267.37% | 191.83% | 30.9 |
| 2024 Q3 | 40.21% | 285.78% | 202.07% | 7.6 |
| 2024 Q2 | 43.02% | 247.12% | 184.90% | 10.0 |
| 2024 Q1 | 44.43% | 229.88% | 173.25% | 35.7 |
| 2023 Q4 | 43.14% | 245.90% | 183.44% | 23.8 |
| 2023 Q3 | 42.64% | 259.79% | 184.66% | 15.1 |
| 2023 Q2 | 47.34% | 197.40% | 193.09% | 8.9 |
| 2023 Q1 | 48.50% | 191.41% | 188.20% | 14.7 |
| 2022 Q4 | 58.49% | 125.84% | 123.20% | 17.5 |
| 2022 Q3 | 61.82% | 239.44% | 234.48% | 7.0 |
| 2022 Q2 | 62.34% | 231.61% | 227.59% | −3.1 |
| 2022 Q1 | 62.66% | 216.88% | 212.93% | 9.9 |
| 2021 Q4 | 63.59% | 196.03% | 191.18% | 9.9 |
| 2021 Q3 | 73.03% | 55.85% | 53.79% | −9.4 |
經營效率單位：天
2026 Q210.5 天250.2 天33.7 天260.7 天227.1 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 | 10.5 | 250.2 | 33.7 | 260.7 | 227.1 |
| 2026 Q1 | 8.9 | 177.7 | 31.5 | 186.7 | 155.2 |
| 2025 Q4 | 8.3 | 189.9 | 37.3 | 198.3 | 160.9 |
| 2025 Q3 | 8.9 | 189.4 | 35.1 | 198.3 | 163.2 |
| 2025 Q2 | 10.5 | 176.2 | 30.1 | 186.7 | 156.6 |
| 2025 Q1 | 8.8 | 119.1 | 20.9 | 127.9 | 107.0 |
| 2024 Q4 | 7.5 | 123.1 | 21.5 | 130.6 | 109.1 |
| 2024 Q3 | 6.9 | 139.3 | 20.7 | 146.2 | 125.4 |
| 2024 Q2 | 9.2 | 135.9 | 23.7 | 145.1 | 121.4 |
| 2024 Q1 | 8.0 | 100.8 | 22.7 | 108.8 | 86.2 |
| 2023 Q4 | 7.2 | 105.1 | 22.2 | 112.2 | 90.0 |
| 2023 Q3 | 5.8 | 66.8 | 21.7 | 72.5 | 50.8 |
| 2023 Q2 | 5.6 | 6.9 | 23.6 | 12.5 | −11.1 |
| 2023 Q1 | 5.4 | 5.9 | 25.1 | 11.3 | −13.8 |
| 2022 Q4 | 4.5 | 6.2 | 24.5 | 10.7 | −13.8 |
| 2022 Q3 | 3.0 | 6.4 | 20.4 | 9.4 | −11.0 |
| 2022 Q2 | 4.5 | 6.6 | 22.7 | 11.1 | −11.6 |
| 2022 Q1 | 3.6 | 6.1 | 23.5 | 9.7 | −13.8 |
| 2021 Q4 | 2.4 | 7.6 | 22.4 | 10.0 | −12.4 |
| 2021 Q3 | 2.3 | 10.3 | 17.0 | 12.6 | −4.3 |
現金流單位：億元
2026 Q20.67 億元−0.15 億元0.52 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 | 0.67 | −0.15 | 0.52 |
| 2026 Q1 | 0.06 | −0.16 | −0.10 |
| 2025 Q4 | 1.37 | −0.09 | 1.29 |
| 2025 Q3 | 1.21 | −0.13 | 1.08 |
| 2025 Q2 | 0.46 | −0.16 | 0.30 |
| 2025 Q1 | 0.32 | −0.32 | 0.00 |
| 2024 Q4 | 2.28 | −0.49 | 1.80 |
| 2024 Q3 | 1.43 | −0.86 | 0.57 |
| 2024 Q2 | 1.06 | −0.18 | 0.88 |
| 2024 Q1 | 1.20 | −0.16 | 1.03 |
| 2023 Q4 | 2.79 | −0.13 | 2.66 |
| 2023 Q3 | −3.30 | −0.83 | −4.13 |
| 2023 Q2 | 1.55 | −0.22 | 1.33 |
| 2023 Q1 | 0.19 | −0.06 | 0.13 |
| 2022 Q4 | 3.46 | −0.11 | 3.35 |
| 2022 Q3 | 1.98 | −0.09 | 1.89 |
| 2022 Q2 | 0.11 | −0.03 | 0.08 |
| 2022 Q1 | 1.08 | −0.07 | 1.01 |
| 2021 Q4 | 3.19 | −0.13 | 3.06 |
| 2021 Q3 | 0.50 | −0.17 | 0.32 |