憶聲
302411.70−0.30−2.50%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 Q239.99%132.78%66.64%5.4 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 | 39.99% | 132.78% | 66.64% | 5.4 |
| 2026 Q1 | 38.15% | 141.14% | 78.18% | 3.5 |
| 2025 Q4 | 37.09% | 147.02% | 86.91% | −4.3 |
| 2025 Q3 | 33.75% | 166.53% | 95.36% | 9.5 |
| 2025 Q2 | 32.32% | 195.30% | 115.98% | 14.5 |
| 2025 Q1 | 32.49% | 200.95% | 128.18% | 23.9 |
| 2024 Q4 | 34.57% | 190.78% | 105.60% | 28.2 |
| 2024 Q3 | 48.46% | 149.98% | 61.46% | 6.3 |
| 2024 Q2 | 46.95% | 152.41% | 60.11% | 11.9 |
| 2024 Q1 | 46.46% | 142.34% | 59.92% | 11.2 |
| 2023 Q4 | 45.46% | 144.00% | 57.94% | 13.4 |
| 2023 Q3 | 43.53% | 141.04% | 60.66% | 18.2 |
| 2023 Q2 | 43.23% | 134.72% | 60.10% | 11.9 |
| 2023 Q1 | 40.91% | 152.69% | 72.32% | 15.7 |
| 2022 Q4 | 38.79% | 156.53% | 67.19% | 9.8 |
| 2022 Q3 | 37.38% | 247.21% | 122.70% | 10.8 |
| 2022 Q2 | 38.54% | 211.80% | 107.36% | 15.4 |
| 2022 Q1 | 35.89% | 221.78% | 123.55% | 7.7 |
| 2021 Q4 | 34.98% | 224.11% | 131.41% | 12.0 |
| 2021 Q3 | 33.84% | 187.70% | 94.85% | 13.5 |
經營效率單位：天
2026 Q240.2 天709.7 天68.5 天749.9 天681.4 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 | 40.2 | 709.7 | 68.5 | 749.9 | 681.4 |
| 2026 Q1 | 32.8 | 476.1 | 42.5 | 508.8 | 466.3 |
| 2025 Q4 | 32.9 | 419.3 | 50.1 | 452.2 | 402.1 |
| 2025 Q3 | 30.4 | 310.0 | 58.1 | 340.4 | 282.3 |
| 2025 Q2 | 23.3 | 189.7 | 36.8 | 213.0 | 176.2 |
| 2025 Q1 | 19.9 | 184.5 | 28.4 | 204.4 | 176.0 |
| 2024 Q4 | 12.4 | 128.7 | 14.4 | 141.1 | 126.7 |
| 2024 Q3 | 59.2 | 630.5 | 52.7 | 689.6 | 636.9 |
| 2024 Q2 | 52.5 | 487.7 | 45.7 | 540.2 | 494.5 |
| 2024 Q1 | 51.0 | 543.8 | 71.9 | 594.8 | 522.9 |
| 2023 Q4 | 43.0 | 501.7 | 63.5 | 544.7 | 481.1 |
| 2023 Q3 | 40.7 | 471.4 | 55.4 | 512.1 | 456.6 |
| 2023 Q2 | 34.9 | 372.0 | 46.1 | 406.8 | 360.8 |
| 2023 Q1 | 25.1 | 346.5 | 44.7 | 371.6 | 326.9 |
| 2022 Q4 | 34.0 | 515.5 | 61.6 | 549.5 | 487.9 |
| 2022 Q3 | 30.5 | 277.6 | 39.6 | 308.1 | 268.5 |
| 2022 Q2 | 40.7 | 272.1 | 47.9 | 312.8 | 264.9 |
| 2022 Q1 | 40.3 | 236.8 | 34.9 | 277.1 | 242.2 |
| 2021 Q4 | 37.1 | 229.1 | 50.0 | 266.2 | 216.2 |
| 2021 Q3 | 33.3 | 180.3 | 68.1 | 213.6 | 145.5 |
現金流單位：億元
2026 Q2−0.31 億元−0.06 億元−0.37 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 | −0.31 | −0.06 | −0.37 |
| 2026 Q1 | −1.54 | −0.01 | −1.55 |
| 2025 Q4 | −1.60 | −0.06 | −1.66 |
| 2025 Q3 | −0.07 | −0.20 | −0.27 |
| 2025 Q2 | −1.88 | −0.10 | −1.97 |
| 2025 Q1 | 2.63 | −0.02 | 2.60 |
| 2024 Q4 | 9.62 | 0.00 | 9.62 |
| 2024 Q3 | 0.57 | −0.01 | 0.56 |
| 2024 Q2 | −0.08 | −0.02 | −0.11 |
| 2024 Q1 | −0.67 | −0.02 | −0.69 |
| 2023 Q4 | −0.04 | −0.01 | −0.05 |
| 2023 Q3 | 0.23 | −0.03 | 0.20 |
| 2023 Q2 | 0.15 | −0.04 | 0.11 |
| 2023 Q1 | −0.05 | −0.02 | −0.07 |
| 2022 Q4 | −1.02 | 0.01 | −1.01 |
| 2022 Q3 | 0.21 | −0.01 | 0.20 |
| 2022 Q2 | 0.17 | −0.03 | 0.14 |
| 2022 Q1 | −0.25 | −0.08 | −0.33 |
| 2021 Q4 | −0.06 | −0.01 | −0.07 |
| 2021 Q3 | −2.43 | −0.02 | −2.45 |