偉訓
303261.2−1.8−2.86%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 Q277.68%142.15%107.43%3.6 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 | 77.68% | 142.15% | 107.43% | 3.6 |
| 2026 Q1 | 79.39% | 163.60% | 127.35% | 2.8 |
| 2025 Q4 | 83.23% | 82.15% | 67.41% | −5.4 |
| 2025 Q3 | 79.82% | 90.25% | 71.58% | 3.9 |
| 2025 Q2 | 66.47% | 124.63% | 101.33% | −72.1 |
| 2025 Q1 | 48.22% | 161.37% | 123.95% | 28.6 |
| 2024 Q4 | 52.32% | 152.30% | 120.61% | 9.8 |
| 2024 Q3 | 45.33% | 169.75% | 140.86% | 10.0 |
| 2024 Q2 | 43.28% | 174.59% | 139.19% | 14.4 |
| 2024 Q1 | 47.00% | 166.83% | 129.03% | 30.9 |
| 2023 Q4 | 49.23% | 156.49% | 118.32% | 30.5 |
| 2023 Q3 | 49.06% | 156.31% | 120.49% | 53.4 |
| 2023 Q2 | 53.67% | 143.65% | 109.41% | 56.9 |
| 2023 Q1 | 50.35% | 149.66% | 114.31% | 25.5 |
| 2022 Q4 | 51.37% | 143.96% | 105.23% | 23.8 |
| 2022 Q3 | 49.00% | 158.73% | 117.06% | 29.8 |
| 2022 Q2 | 53.31% | 147.32% | 103.75% | 36.2 |
| 2022 Q1 | 51.99% | 149.76% | 100.89% | 30.8 |
| 2021 Q4 | 54.85% | 140.92% | 95.48% | 25.5 |
| 2021 Q3 | 54.33% | 140.28% | 99.42% | 33.6 |
經營效率單位：天
2026 Q2106.1 天90.1 天64.6 天196.2 天131.6 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 | 106.1 | 90.1 | 64.6 | 196.2 | 131.6 |
| 2026 Q1 | 116.6 | 92.6 | 80.0 | 209.2 | 129.2 |
| 2025 Q4 | 111.4 | 76.1 | 76.5 | 187.5 | 111.0 |
| 2025 Q3 | 93.8 | 63.4 | 71.1 | 157.3 | 86.1 |
| 2025 Q2 | 102.2 | 70.7 | 87.4 | 172.9 | 85.5 |
| 2025 Q1 | 92.2 | 80.6 | 97.2 | 172.8 | 75.5 |
| 2024 Q4 | 87.4 | 77.4 | 83.4 | 164.8 | 81.4 |
| 2024 Q3 | 108.7 | 79.3 | 71.3 | 188.1 | 116.8 |
| 2024 Q2 | 114.5 | 86.0 | 84.2 | 200.5 | 116.3 |
| 2024 Q1 | 104.8 | 86.4 | 91.8 | 191.2 | 99.3 |
| 2023 Q4 | 105.9 | 88.3 | 95.8 | 194.2 | 98.3 |
| 2023 Q3 | 103.4 | 82.8 | 93.0 | 186.2 | 93.2 |
| 2023 Q2 | 89.6 | 78.2 | 79.7 | 167.9 | 88.1 |
| 2023 Q1 | 96.5 | 91.3 | 75.2 | 187.8 | 112.6 |
| 2022 Q4 | 113.1 | 112.7 | 75.6 | 225.8 | 150.1 |
| 2022 Q3 | 125.0 | 124.1 | 69.5 | 249.1 | 179.6 |
| 2022 Q2 | 114.8 | 129.8 | 78.3 | 244.6 | 166.3 |
| 2022 Q1 | 120.6 | 140.5 | 97.4 | 261.1 | 163.7 |
| 2021 Q4 | 107.9 | 122.1 | 96.0 | 230.0 | 134.1 |
| 2021 Q3 | 106.7 | 102.8 | 98.0 | 209.4 | 111.4 |
現金流單位：億元
2026 Q23.16 億元−1.12 億元2.03 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 | 3.16 | −1.12 | 2.03 |
| 2026 Q1 | 1.93 | −0.57 | 1.35 |
| 2025 Q4 | 9.52 | −0.51 | 9.01 |
| 2025 Q3 | 7.97 | −0.67 | 7.30 |
| 2025 Q2 | −3.02 | −0.33 | −3.35 |
| 2025 Q1 | −3.85 | −0.25 | −4.10 |
| 2024 Q4 | 0.61 | −0.17 | 0.44 |
| 2024 Q3 | 9.89 | −0.46 | 9.43 |
| 2024 Q2 | 2.10 | −0.46 | 1.65 |
| 2024 Q1 | 4.10 | −0.21 | 3.89 |
| 2023 Q4 | 1.56 | −0.22 | 1.33 |
| 2023 Q3 | 2.74 | −0.25 | 2.49 |
| 2023 Q2 | 4.26 | −0.01 | 4.26 |
| 2023 Q1 | 3.40 | −0.10 | 3.30 |
| 2022 Q4 | 6.47 | −0.32 | 6.15 |
| 2022 Q3 | 3.27 | −0.06 | 3.21 |
| 2022 Q2 | 3.32 | −0.41 | 2.91 |
| 2022 Q1 | 0.88 | −0.32 | 0.55 |
| 2021 Q4 | 0.21 | −0.76 | −0.55 |
| 2021 Q3 | −0.40 | −0.69 | −1.09 |
財經資料來源：FinLab