八方雲集
2753175.5−2.0−1.13%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 Q250.44%168.25%140.49%13.3 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 | 50.44% | 168.25% | 140.49% | 13.3 |
| 2026 Q1 | 52.65% | 148.58% | 120.20% | 14.4 |
| 2025 Q4 | 49.51% | 171.53% | 143.76% | 15.4 |
| 2025 Q3 | 47.61% | 102.36% | 79.59% | 19.1 |
| 2025 Q2 | 48.08% | 109.04% | 88.92% | 19.3 |
| 2025 Q1 | 44.90% | 111.06% | 89.30% | 20.3 |
| 2024 Q4 | 43.24% | 120.27% | 102.07% | 16.2 |
| 2024 Q3 | 44.00% | 126.42% | 111.21% | 18.4 |
| 2024 Q2 | 44.87% | 127.02% | 111.53% | 19.5 |
| 2024 Q1 | 45.18% | 125.34% | 109.00% | 24.3 |
| 2023 Q4 | 44.20% | 133.51% | 117.92% | 14.8 |
| 2023 Q3 | 44.08% | 132.56% | 114.34% | 25.9 |
| 2023 Q2 | 43.25% | 170.86% | 151.52% | 27.5 |
| 2023 Q1 | 44.10% | 161.28% | 144.14% | 23.5 |
| 2022 Q4 | 42.57% | 177.75% | 159.98% | 27.1 |
| 2022 Q3 | 43.78% | 167.63% | 145.27% | 31.5 |
| 2022 Q2 | 45.19% | 158.89% | 139.82% | 31.9 |
| 2022 Q1 | 45.79% | 154.23% | 135.41% | 29.3 |
| 2021 Q4 | 42.99% | 172.78% | 156.15% | 28.0 |
| 2021 Q3 | 40.76% | 194.88% | 175.14% | 23.1 |
經營效率單位：天
2026 Q27.2 天30.5 天18.0 天37.6 天19.6 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 | 7.2 | 30.5 | 18.0 | 37.6 | 19.6 |
| 2026 Q1 | 7.5 | 30.6 | 18.8 | 38.1 | 19.2 |
| 2025 Q4 | 7.2 | 27.6 | 17.7 | 34.8 | 17.1 |
| 2025 Q3 | 7.2 | 27.4 | 16.9 | 34.6 | 17.6 |
| 2025 Q2 | 7.5 | 26.3 | 18.0 | 33.8 | 15.8 |
| 2025 Q1 | 7.7 | 21.7 | 17.9 | 29.4 | 11.5 |
| 2024 Q4 | 7.3 | 16.9 | 17.1 | 24.2 | 7.1 |
| 2024 Q3 | 7.4 | 15.9 | 17.4 | 23.3 | 5.9 |
| 2024 Q2 | 8.5 | 18.2 | 18.9 | 26.7 | 7.8 |
| 2024 Q1 | 8.2 | 18.5 | 18.7 | 26.7 | 8.0 |
| 2023 Q4 | 7.5 | 18.7 | 16.9 | 26.1 | 9.3 |
| 2023 Q3 | 6.7 | 19.1 | 16.0 | 25.8 | 9.8 |
| 2023 Q2 | 7.0 | 19.6 | 17.6 | 26.6 | 9.1 |
| 2023 Q1 | 7.4 | 18.7 | 17.3 | 26.2 | 8.8 |
| 2022 Q4 | 7.0 | 20.7 | 16.7 | 27.7 | 11.1 |
| 2022 Q3 | 6.6 | 22.0 | 16.3 | 28.6 | 12.3 |
| 2022 Q2 | 6.9 | 21.5 | 16.0 | 28.4 | 12.4 |
| 2022 Q1 | 7.7 | 21.2 | 18.1 | 28.8 | 10.7 |
| 2021 Q4 | 6.6 | 18.7 | 17.3 | 25.4 | 8.0 |
| 2021 Q3 | 6.0 | 18.6 | 15.6 | 24.6 | 9.0 |
現金流單位：億元
2026 Q25.97 億元−0.57 億元5.39 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 | 5.97 | −0.57 | 5.39 |
| 2026 Q1 | 3.67 | −1.32 | 2.35 |
| 2025 Q4 | 5.15 | −2.65 | 2.49 |
| 2025 Q3 | 4.79 | −1.05 | 3.75 |
| 2025 Q2 | 4.67 | −2.22 | 2.45 |
| 2025 Q1 | 2.96 | −1.62 | 1.34 |
| 2024 Q4 | 4.26 | −3.43 | 0.83 |
| 2024 Q3 | 3.21 | −1.19 | 2.02 |
| 2024 Q2 | 4.59 | −1.58 | 3.01 |
| 2024 Q1 | 3.03 | −0.98 | 2.05 |
| 2023 Q4 | 3.89 | −2.10 | 1.79 |
| 2023 Q3 | 3.86 | −5.92 | −2.06 |
| 2023 Q2 | 4.06 | −0.79 | 3.27 |
| 2023 Q1 | 2.06 | −0.85 | 1.21 |
| 2022 Q4 | 4.22 | −0.54 | 3.68 |
| 2022 Q3 | 3.94 | −1.09 | 2.85 |
| 2022 Q2 | 4.90 | −0.65 | 4.25 |
| 2022 Q1 | 2.17 | −1.25 | 0.92 |
| 2021 Q4 | 2.90 | −1.20 | 1.70 |
| 2021 Q3 | 3.47 | −0.75 | 2.72 |
財經資料來源：FinLab