集雅社
293743.90−0.10−0.23%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 Q3
2026 Q366.54%114.26%61.37%21.7 倍
負債比率（%）
流動比率、速動比率（%）
利息保障倍數（倍）
22Q122Q323Q123Q324Q124Q325Q125Q326Q126Q3
| 期間 | 負債比率 | 流動比率 | 速動比率 | 利息保障倍數 |
|---|---|---|---|---|
| 2026 Q3 | 66.54% | 114.26% | 61.37% | 21.7 |
| 2026 Q2 | 64.03% | 114.67% | 50.13% | 17.9 |
| 2026 Q1 | 66.58% | 111.56% | 46.17% | 12.0 |
| 2025 Q4 | 69.19% | 112.10% | 63.20% | 18.2 |
| 2025 Q3 | 68.05% | 111.67% | 55.42% | 10.9 |
| 2025 Q2 | 63.84% | 113.31% | 42.92% | 14.0 |
| 2025 Q1 | 65.77% | 113.40% | 47.82% | 22.2 |
| 2024 Q4 | 69.77% | 112.84% | 63.52% | 20.9 |
| 2024 Q3 | 67.51% | 111.81% | 57.85% | 15.2 |
| 2024 Q2 | 65.36% | 111.97% | 50.95% | 19.7 |
| 2024 Q1 | 65.42% | 114.36% | 54.56% | 12.7 |
| 2023 Q4 | 69.78% | 113.93% | 68.03% | 18.8 |
| 2023 Q3 | 64.69% | 122.55% | 65.54% | 10.6 |
| 2023 Q2 | 63.95% | 114.83% | 53.47% | 17.2 |
| 2023 Q1 | 65.48% | 113.92% | 49.19% | 18.8 |
| 2022 Q4 | 71.29% | 113.78% | 67.34% | 22.8 |
| 2022 Q3 | 68.22% | 112.64% | 52.13% | 10.0 |
| 2022 Q2 | 65.87% | 117.17% | 50.51% | 39.0 |
| 2022 Q1 | 66.81% | 118.92% | 59.32% | 62.9 |
| 2021 Q4 | 70.73% | 119.05% | 77.75% | 48.5 |
經營效率單位：天
2026 Q333.1 天106.1 天47.8 天139.2 天91.5 天
週轉天數（天）
22Q122Q323Q123Q324Q124Q325Q125Q326Q126Q3
| 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 Q3 | 33.1 | 106.1 | 47.8 | 139.2 | 91.5 |
| 2026 Q2 | 22.2 | 105.5 | 39.6 | 127.6 | 88.1 |
| 2026 Q1 | 46.1 | 117.1 | 51.8 | 163.1 | 111.3 |
| 2025 Q4 | 38.1 | 80.5 | 37.3 | 118.7 | 81.4 |
| 2025 Q3 | 32.8 | 127.1 | 47.7 | 159.9 | 112.1 |
| 2025 Q2 | 21.5 | 118.9 | 42.8 | 140.4 | 97.6 |
| 2025 Q1 | 41.8 | 115.3 | 50.6 | 157.1 | 106.5 |
| 2024 Q4 | 36.8 | 80.6 | 36.3 | 117.4 | 81.2 |
| 2024 Q3 | 40.5 | 120.5 | 48.8 | 161.0 | 112.2 |
| 2024 Q2 | 32.1 | 113.1 | 46.1 | 145.2 | 99.1 |
| 2024 Q1 | 55.7 | 113.8 | 53.2 | 169.4 | 116.2 |
| 2023 Q4 | 47.9 | 86.3 | 42.0 | 134.2 | 92.2 |
| 2023 Q3 | 38.9 | 127.2 | 48.4 | 166.1 | 117.7 |
| 2023 Q2 | 23.3 | 110.3 | 35.5 | 133.6 | 98.0 |
| 2023 Q1 | 48.0 | 127.0 | 52.2 | 174.9 | 122.7 |
| 2022 Q4 | 37.9 | 95.4 | 40.7 | 133.3 | 92.6 |
| 2022 Q3 | 31.9 | 141.8 | 51.7 | 173.7 | 122.0 |
| 2022 Q2 | 26.1 | 120.0 | 47.2 | 146.1 | 98.9 |
| 2022 Q1 | 48.0 | 109.2 | 55.9 | 157.2 | 101.3 |
| 2021 Q4 | 39.0 | 75.0 | 39.3 | 114.1 | 74.8 |
現金流單位：億元
2026 Q3−0.49 億元0.00 億元−0.49 億元
單季現金流（億元）
22Q122Q323Q123Q324Q124Q325Q125Q326Q126Q3
| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q3 | −0.49 | 0.00 | −0.49 |
| 2026 Q2 | 3.39 | 0.00 | 3.39 |
| 2026 Q1 | −0.13 | 0.00 | −0.13 |
| 2025 Q4 | 1.81 | −0.58 | 1.23 |
| 2025 Q3 | −2.23 | −0.01 | −2.24 |
| 2025 Q2 | 1.31 | −0.58 | 0.74 |
| 2025 Q1 | −0.38 | −0.03 | −0.41 |
| 2024 Q4 | 2.99 | −0.13 | 2.87 |
| 2024 Q3 | −2.03 | −0.08 | −2.11 |
| 2024 Q2 | 1.90 | −0.77 | 1.13 |
| 2024 Q1 | 0.63 | −0.03 | 0.60 |
| 2023 Q4 | 1.41 | −1.27 | 0.15 |
| 2023 Q3 | −2.59 | −0.15 | −2.74 |
| 2023 Q2 | 2.15 | −0.62 | 1.52 |
| 2023 Q1 | −0.04 | −0.12 | −0.16 |
| 2022 Q4 | 2.68 | −0.66 | 2.02 |
| 2022 Q3 | −3.26 | −0.03 | −3.29 |
| 2022 Q2 | 0.54 | −0.90 | −0.36 |
| 2022 Q1 | 0.55 | −0.07 | 0.49 |
| 2021 Q4 | 1.97 | −0.17 | 1.81 |