佰鴻
303129.00−1.30−4.29%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 Q217.89%355.47%298.42%246.2 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 | 17.89% | 355.47% | 298.42% | 246.2 |
| 2026 Q1 | 18.62% | 352.91% | 293.71% | 34.9 |
| 2025 Q4 | 15.21% | 450.41% | 390.04% | 38.7 |
| 2025 Q3 | 15.68% | 433.60% | 375.38% | 82.3 |
| 2025 Q2 | 19.35% | 340.01% | 283.52% | 143.3 |
| 2025 Q1 | 19.36% | 343.99% | 283.14% | 29.3 |
| 2024 Q4 | 14.93% | 472.89% | 399.83% | 37.2 |
| 2024 Q3 | 13.81% | 460.19% | 398.64% | 118.3 |
| 2024 Q2 | 17.63% | 342.54% | 296.23% | 90.6 |
| 2024 Q1 | 18.46% | 326.50% | 276.45% | 46.1 |
| 2023 Q4 | 14.73% | 439.17% | 378.27% | 87.4 |
| 2023 Q3 | 15.15% | 424.00% | 301.07% | 64.2 |
| 2023 Q2 | 18.98% | 377.73% | 310.32% | 31.2 |
| 2023 Q1 | 20.89% | 341.65% | 271.71% | 56.0 |
| 2022 Q4 | 16.34% | 433.07% | 337.25% | 66.4 |
| 2022 Q3 | 16.42% | 426.66% | 331.77% | 32.5 |
| 2022 Q2 | 20.00% | 348.01% | 265.66% | 95.4 |
| 2022 Q1 | 21.20% | 319.41% | 220.70% | 4.0 |
| 2021 Q4 | 17.37% | 404.40% | 283.08% | 36.4 |
| 2021 Q3 | 18.58% | 393.01% | 298.89% | 53.6 |
經營效率單位：天
2026 Q275.1 天70.5 天78.2 天145.5 天67.4 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 | 75.1 | 70.5 | 78.2 | 145.5 | 67.4 |
| 2026 Q1 | 86.3 | 78.8 | 88.1 | 165.1 | 77.0 |
| 2025 Q4 | 88.6 | 67.4 | 83.9 | 156.0 | 72.1 |
| 2025 Q3 | 102.9 | 62.5 | 80.2 | 165.4 | 85.2 |
| 2025 Q2 | 118.2 | 69.5 | 77.3 | 187.6 | 110.3 |
| 2025 Q1 | 139.6 | 87.6 | 94.9 | 227.2 | 132.2 |
| 2024 Q4 | 133.9 | 74.3 | 87.5 | 208.2 | 120.7 |
| 2024 Q3 | 140.5 | 76.2 | 95.1 | 216.7 | 121.5 |
| 2024 Q2 | 109.9 | 67.7 | 82.7 | 177.6 | 95.0 |
| 2024 Q1 | 132.5 | 87.5 | 103.3 | 220.0 | 116.7 |
| 2023 Q4 | 126.4 | 78.8 | 94.1 | 205.2 | 111.1 |
| 2023 Q3 | 145.1 | 86.3 | 105.8 | 231.5 | 125.7 |
| 2023 Q2 | 139.8 | 78.7 | 95.6 | 218.5 | 122.9 |
| 2023 Q1 | 122.5 | 79.2 | 97.8 | 201.8 | 104.0 |
| 2022 Q4 | 119.5 | 73.2 | 94.3 | 192.7 | 98.4 |
| 2022 Q3 | 108.1 | 67.9 | 79.0 | 176.0 | 97.0 |
| 2022 Q2 | 88.4 | 69.2 | 64.5 | 157.6 | 93.1 |
| 2022 Q1 | 122.7 | 108.2 | 98.0 | 230.9 | 132.9 |
| 2021 Q4 | 107.7 | 86.3 | 86.4 | 194.0 | 107.6 |
| 2021 Q3 | 107.7 | 86.8 | 95.9 | 194.5 | 98.6 |
現金流單位：億元
2026 Q2−0.10 億元−0.01 億元−0.10 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 | −0.10 | −0.01 | −0.10 |
| 2026 Q1 | 0.04 | −0.01 | 0.03 |
| 2025 Q4 | 0.43 | −0.01 | 0.42 |
| 2025 Q3 | 0.98 | −0.03 | 0.95 |
| 2025 Q2 | 1.07 | −0.03 | 1.04 |
| 2025 Q1 | 0.05 | −0.04 | 0.02 |
| 2024 Q4 | 1.38 | −0.07 | 1.30 |
| 2024 Q3 | 0.91 | −0.03 | 0.88 |
| 2024 Q2 | 0.70 | −0.05 | 0.65 |
| 2024 Q1 | −0.01 | −0.02 | −0.02 |
| 2023 Q4 | 0.62 | −0.05 | 0.57 |
| 2023 Q3 | 0.86 | 0.00 | 0.85 |
| 2023 Q2 | 0.36 | −0.03 | 0.34 |
| 2023 Q1 | 0.37 | −0.01 | 0.36 |
| 2022 Q4 | 0.73 | −0.01 | 0.72 |
| 2022 Q3 | 1.48 | −0.02 | 1.46 |
| 2022 Q2 | −0.05 | −0.01 | −0.06 |
| 2022 Q1 | −0.53 | −0.01 | −0.54 |
| 2021 Q4 | 0.33 | −0.04 | 0.29 |
| 2021 Q3 | 0.21 | −0.04 | 0.16 |
財經資料來源：FinLab