特力
290821.40−0.60−2.73%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 Q277.16%135.15%88.58%4.0 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 | 77.16% | 135.15% | 88.58% | 4.0 |
| 2026 Q1 | 78.47% | 131.43% | 84.22% | 2.3 |
| 2025 Q4 | 77.17% | 123.66% | 71.49% | 1.6 |
| 2025 Q3 | 78.84% | 126.20% | 88.61% | 1.0 |
| 2025 Q2 | 78.56% | 130.81% | 89.10% | 0.3 |
| 2025 Q1 | 78.40% | 134.87% | 90.38% | 1.4 |
| 2024 Q4 | 78.83% | 130.27% | 85.14% | 1.2 |
| 2024 Q3 | 80.22% | 136.05% | 91.79% | 1.4 |
| 2024 Q2 | 80.59% | 126.27% | 83.56% | 1.5 |
| 2024 Q1 | 81.43% | 122.51% | 77.81% | 2.1 |
| 2023 Q4 | 81.43% | 119.64% | 72.28% | 0.7 |
| 2023 Q3 | 81.86% | 128.60% | 80.13% | 1.3 |
| 2023 Q2 | 82.69% | 120.82% | 73.79% | 1.2 |
| 2023 Q1 | 82.88% | 128.41% | 73.03% | 2.7 |
| 2022 Q4 | 81.74% | 119.38% | 64.62% | −0.4 |
| 2022 Q3 | 80.98% | 120.55% | 63.91% | 2.7 |
| 2022 Q2 | 82.37% | 111.83% | 58.23% | 2.0 |
| 2022 Q1 | 82.44% | 107.07% | 51.53% | 4.2 |
| 2021 Q4 | 81.80% | 110.36% | 59.41% | 4.8 |
| 2021 Q3 | 82.16% | 104.27% | 54.98% | 3.4 |
經營效率單位：天
2026 Q270.9 天110.8 天98.6 天181.6 天83.1 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 | 70.9 | 110.8 | 98.6 | 181.6 | 83.1 |
| 2026 Q1 | 60.7 | 101.0 | 88.7 | 161.7 | 73.0 |
| 2025 Q4 | 67.8 | 97.5 | 94.9 | 165.2 | 70.3 |
| 2025 Q3 | 71.6 | 75.9 | 85.3 | 147.5 | 62.1 |
| 2025 Q2 | 73.8 | 80.4 | 88.6 | 154.2 | 65.6 |
| 2025 Q1 | 74.0 | 85.3 | 94.9 | 159.2 | 64.3 |
| 2024 Q4 | 71.4 | 80.5 | 89.9 | 151.9 | 62.0 |
| 2024 Q3 | 74.7 | 80.1 | 92.1 | 154.9 | 62.8 |
| 2024 Q2 | 64.2 | 73.7 | 80.2 | 137.9 | 57.7 |
| 2024 Q1 | 62.7 | 83.3 | 83.0 | 146.0 | 63.0 |
| 2023 Q4 | 69.2 | 93.9 | 91.5 | 163.1 | 71.7 |
| 2023 Q3 | 69.4 | 86.1 | 80.9 | 155.5 | 74.6 |
| 2023 Q2 | 63.5 | 92.7 | 79.1 | 156.3 | 77.2 |
| 2023 Q1 | 53.8 | 108.8 | 81.9 | 162.6 | 80.7 |
| 2022 Q4 | 48.9 | 117.9 | 85.3 | 166.8 | 81.5 |
| 2022 Q3 | 47.7 | 112.0 | 86.3 | 159.8 | 73.4 |
| 2022 Q2 | 42.9 | 103.8 | 87.0 | 146.7 | 59.7 |
| 2022 Q1 | 46.4 | 103.8 | 98.8 | 150.1 | 51.4 |
| 2021 Q4 | 46.7 | 87.9 | 92.3 | 134.6 | 42.3 |
| 2021 Q3 | 52.5 | 88.5 | 101.3 | 141.0 | 39.6 |
現金流單位：億元
2026 Q216.84 億元−0.83 億元16.01 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 | 16.84 | −0.83 | 16.01 |
| 2026 Q1 | −2.12 | −0.57 | −2.70 |
| 2025 Q4 | 13.25 | −1.09 | 12.16 |
| 2025 Q3 | 10.64 | −1.32 | 9.31 |
| 2025 Q2 | 3.49 | −0.79 | 2.70 |
| 2025 Q1 | −1.96 | −0.73 | −2.69 |
| 2024 Q4 | 18.93 | −1.46 | 17.47 |
| 2024 Q3 | 3.27 | 0.60 | 3.88 |
| 2024 Q2 | 7.69 | −1.41 | 6.28 |
| 2024 Q1 | 1.37 | −0.87 | 0.50 |
| 2023 Q4 | 14.53 | −1.94 | 12.60 |
| 2023 Q3 | 14.68 | −0.51 | 14.17 |
| 2023 Q2 | 1.03 | −0.71 | 0.32 |
| 2023 Q1 | −1.84 | −0.63 | −2.46 |
| 2022 Q4 | 7.93 | −1.20 | 6.73 |
| 2022 Q3 | 6.07 | −0.83 | 5.23 |
| 2022 Q2 | −10.47 | −2.66 | −13.12 |
| 2022 Q1 | 1.96 | −0.98 | 0.98 |
| 2021 Q4 | 13.96 | −1.31 | 12.65 |
| 2021 Q3 | 2.09 | −1.33 | 0.76 |
財經資料來源：FinLab