王座
275154−1.4−2.53%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 Q260.30%104.86%88.75%16.1 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 | 60.30% | 104.86% | 88.75% | 16.1 |
| 2026 Q1 | 60.85% | 108.67% | 92.87% | 12.9 |
| 2025 Q4 | 60.20% | 111.65% | 95.32% | 12.2 |
| 2025 Q3 | 64.71% | 102.61% | 88.15% | 13.7 |
| 2025 Q2 | 61.53% | 110.05% | 91.76% | 13.6 |
| 2025 Q1 | 55.17% | 146.01% | 130.77% | 18.0 |
| 2024 Q4 | 49.98% | 169.96% | 153.59% | 21.4 |
| 2024 Q3 | 49.47% | 175.47% | 157.51% | 34.1 |
| 2024 Q2 | 63.43% | 109.08% | 90.17% | 27.5 |
| 2024 Q1 | 66.72% | 101.81% | 86.89% | 26.1 |
| 2023 Q4 | 56.09% | 126.41% | 111.43% | 50.1 |
| 2023 Q2 | 54.60% | 131.42% | 115.52% | 61.4 |
| 2022 Q4 | 62.97% | 105.94% | 89.54% | 36.4 |
| 2022 Q2 | 72.67% | 78.26% | 62.96% | −26.9 |
| 2021 Q4 | 64.41% | 92.45% | 77.08% | −21.7 |
經營效率單位：天
2026 Q223.1 天17.7 天32.9 天40.9 天8.0 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 | 23.1 | 17.7 | 32.9 | 40.9 | 8.0 |
| 2026 Q1 | 22.3 | 17.0 | 30.8 | 39.3 | 8.5 |
| 2025 Q4 | 22.6 | 15.2 | 29.2 | 37.7 | 8.6 |
| 2025 Q3 | 19.4 | 16.5 | 32.1 | 35.9 | 3.8 |
| 2025 Q2 | 22.9 | 20.0 | 37.5 | 43.0 | 5.5 |
| 2025 Q1 | 24.6 | 19.5 | 38.5 | 44.1 | 5.6 |
| 2024 Q4 | 23.0 | 20.3 | 41.6 | 43.3 | 1.7 |
| 2024 Q3 | 24.8 | 20.8 | 42.3 | 45.6 | 3.3 |
| 2024 Q2 | 29.7 | 22.1 | 42.2 | 51.8 | 9.6 |
| 2024 Q1 | 30.4 | 20.3 | 40.1 | 50.7 | 10.6 |
| 2023 Q4 | — | 8.6 | — | — | — |
| 2023 Q2 | — | 8.8 | — | — | — |
| 2022 Q4 | — | 10.1 | — | — | — |
| 2022 Q2 | — | 11.9 | — | — | — |
| 2021 Q4 | — | 11.3 | — | — | — |
現金流單位：億元
2026 Q20.99 億元−0.18 億元0.81 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 | 0.99 | −0.18 | 0.81 |
| 2026 Q1 | 0.64 | −0.14 | 0.50 |
| 2025 Q4 | 0.80 | −0.14 | 0.66 |
| 2025 Q3 | 1.07 | −0.34 | 0.73 |
| 2025 Q2 | 0.78 | −0.16 | 0.62 |
| 2025 Q1 | 0.42 | −0.39 | 0.03 |
| 2024 Q4 | 0.45 | −0.08 | 0.37 |
| 2024 Q3 | 0.99 | −0.13 | 0.86 |
| 2024 Q2 | 0.68 | −0.09 | 0.60 |
| 2024 Q1 | 0.50 | −0.20 | 0.30 |
| 2023 Q4 | 1.12 | −0.48 | 0.64 |
| 2023 Q2 | 1.27 | −0.07 | 1.19 |
| 2022 Q4 | 0.88 | −0.10 | 0.78 |
| 2022 Q2 | 0.21 | −0.21 | 0.01 |
| 2021 Q4 | 0.10 | −0.12 | −0.02 |