誠品生活
292629.70−0.35−1.16%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 Q295.79%85.45%54.81%1.3 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 | 95.79% | 85.45% | 54.81% | 1.3 |
| 2026 Q1 | 96.00% | 80.79% | 50.95% | 1.4 |
| 2025 Q4 | 96.12% | 86.36% | 57.80% | 1.3 |
| 2025 Q3 | 96.28% | 86.99% | 57.23% | 1.2 |
| 2025 Q2 | 96.42% | 85.05% | 54.27% | 1.1 |
| 2025 Q1 | 96.15% | 84.68% | 51.21% | 1.3 |
| 2024 Q4 | 96.20% | 87.59% | 57.27% | 1.6 |
| 2024 Q3 | 96.40% | 82.57% | 49.15% | 1.1 |
| 2024 Q2 | 96.53% | 81.14% | 49.92% | 0.8 |
| 2024 Q1 | 96.51% | 81.47% | 50.74% | 0.9 |
| 2023 Q4 | 96.78% | 81.49% | 54.56% | 1.1 |
| 2023 Q3 | 96.87% | 76.72% | 50.15% | −0.6 |
| 2023 Q2 | 95.84% | 79.07% | 47.77% | −0.9 |
| 2023 Q1 | 94.91% | 85.51% | 53.27% | 0.4 |
| 2022 Q4 | 94.89% | 85.78% | 54.92% | 1.1 |
| 2022 Q3 | 94.72% | 79.56% | 51.26% | −0.8 |
| 2022 Q2 | 94.60% | 74.68% | 47.40% | −0.9 |
| 2022 Q1 | 93.82% | 66.68% | 40.72% | −1.2 |
| 2021 Q4 | 93.76% | 70.96% | 47.62% | 0.8 |
| 2021 Q3 | 93.50% | 65.35% | 39.97% | −1.6 |
經營效率單位：天
2026 Q231.0 天113.7 天170.3 天144.6 天−25.7 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 | 31.0 | 113.7 | 170.3 | 144.6 | −25.7 |
| 2026 Q1 | 36.4 | 119.1 | 185.2 | 155.4 | −29.8 |
| 2025 Q4 | 35.9 | 112.0 | 181.7 | 147.9 | −33.8 |
| 2025 Q3 | 35.8 | 115.8 | 174.8 | 151.6 | −23.2 |
| 2025 Q2 | 33.8 | 117.0 | 156.2 | 150.8 | −5.5 |
| 2025 Q1 | 37.7 | 116.1 | 165.8 | 153.9 | −11.9 |
| 2024 Q4 | 34.8 | 103.3 | 152.7 | 138.0 | −14.6 |
| 2024 Q3 | 38.9 | 115.5 | 159.6 | 154.4 | −5.2 |
| 2024 Q2 | 38.8 | 114.7 | 160.4 | 153.6 | −6.9 |
| 2024 Q1 | 44.6 | 118.6 | 195.7 | 163.2 | −32.5 |
| 2023 Q4 | 41.3 | 92.7 | 168.5 | 133.9 | −34.6 |
| 2023 Q3 | 37.7 | 94.3 | 144.0 | 132.0 | −12.0 |
| 2023 Q2 | 32.3 | 110.3 | 150.6 | 142.6 | −7.9 |
| 2023 Q1 | 34.7 | 109.3 | 161.2 | 144.0 | −17.2 |
| 2022 Q4 | 31.3 | 97.8 | 137.0 | 129.1 | −7.9 |
| 2022 Q3 | 31.6 | 104.3 | 116.5 | 135.9 | 19.4 |
| 2022 Q2 | 33.1 | 107.8 | 127.8 | 140.9 | 13.1 |
| 2022 Q1 | 40.0 | 104.5 | 176.2 | 144.6 | −31.6 |
| 2021 Q4 | 36.8 | 88.1 | 163.8 | 124.9 | −38.9 |
| 2021 Q3 | 38.3 | 94.7 | 134.6 | 133.0 | −1.6 |
現金流單位：億元
2026 Q24.92 億元−0.38 億元4.55 億元
單季現金流（億元）
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| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | 4.92 | −0.38 | 4.55 |
| 2026 Q1 | 3.82 | −0.25 | 3.58 |
| 2025 Q4 | 6.09 | −0.25 | 5.84 |
| 2025 Q3 | 5.16 | −0.39 | 4.77 |
| 2025 Q2 | 6.95 | −1.21 | 5.74 |
| 2025 Q1 | 0.69 | −1.74 | −1.04 |
| 2024 Q4 | 9.37 | −0.49 | 8.88 |
| 2024 Q3 | 5.16 | −0.71 | 4.45 |
| 2024 Q2 | 3.30 | −2.34 | 0.96 |
| 2024 Q1 | 0.23 | −2.35 | −2.12 |
| 2023 Q4 | 10.00 | −3.36 | 6.64 |
| 2023 Q3 | 5.72 | −4.05 | 1.67 |
| 2023 Q2 | 3.12 | −2.72 | 0.40 |
| 2023 Q1 | 2.87 | −0.94 | 1.93 |
| 2022 Q4 | 6.60 | −0.21 | 6.39 |
| 2022 Q3 | 7.38 | −0.34 | 7.04 |
| 2022 Q2 | −1.14 | −0.25 | −1.39 |
| 2022 Q1 | 0.17 | −0.29 | −0.12 |
| 2021 Q4 | 8.30 | −0.83 | 7.47 |
| 2021 Q3 | 5.95 | −0.13 | 5.82 |