全台
303819.30+0.15+0.78%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 Q233.40%374.41%289.45%14.1 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 | 33.40% | 374.41% | 289.45% | 14.1 |
| 2026 Q1 | 35.42% | 349.73% | 272.97% | 22.6 |
| 2025 Q4 | 32.62% | 400.14% | 313.37% | 10.2 |
| 2025 Q3 | 33.35% | 392.96% | 309.41% | 32.7 |
| 2025 Q2 | 32.72% | 427.92% | 333.08% | −13.3 |
| 2025 Q1 | 32.95% | 343.89% | 271.48% | 36.1 |
| 2024 Q4 | 31.59% | 393.43% | 304.66% | 23.9 |
| 2024 Q3 | 31.83% | 383.35% | 289.56% | 33.4 |
| 2024 Q2 | 37.36% | 312.67% | 243.17% | 35.8 |
| 2024 Q1 | 40.08% | 286.01% | 219.13% | 54.6 |
| 2023 Q4 | 36.73% | 342.37% | 252.09% | 26.6 |
| 2023 Q3 | 38.65% | 314.57% | 234.05% | 64.3 |
| 2023 Q2 | 43.66% | 266.27% | 196.94% | 52.8 |
| 2023 Q1 | 47.70% | 235.21% | 168.87% | 26.3 |
| 2022 Q4 | 45.68% | 248.33% | 169.74% | 24.2 |
| 2022 Q3 | 43.38% | 278.18% | 179.31% | 74.7 |
| 2022 Q2 | 47.29% | 251.71% | 151.66% | 63.9 |
| 2022 Q1 | 46.07% | 267.71% | 163.17% | 42.7 |
| 2021 Q4 | 42.26% | 314.35% | 197.42% | 28.6 |
| 2021 Q3 | 45.03% | 280.27% | 177.95% | 36.0 |
經營效率單位：天
2026 Q251.8 天96.1 天64.2 天147.9 天83.7 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 | 51.8 | 96.1 | 64.2 | 147.9 | 83.7 |
| 2026 Q1 | 45.2 | 96.3 | 62.8 | 141.5 | 78.7 |
| 2025 Q4 | 51.9 | 101.5 | 71.4 | 153.4 | 82.0 |
| 2025 Q3 | 55.7 | 90.9 | 64.6 | 146.6 | 82.0 |
| 2025 Q2 | 50.0 | 91.1 | 58.5 | 141.1 | 82.6 |
| 2025 Q1 | 52.1 | 94.9 | 57.6 | 147.1 | 89.5 |
| 2024 Q4 | 56.7 | 95.1 | 55.7 | 151.9 | 96.2 |
| 2024 Q3 | 61.0 | 98.1 | 58.3 | 159.1 | 100.8 |
| 2024 Q2 | 59.9 | 92.7 | 53.0 | 152.5 | 99.5 |
| 2024 Q1 | 58.0 | 97.0 | 51.3 | 155.0 | 103.7 |
| 2023 Q4 | 67.0 | 111.4 | 66.6 | 178.4 | 111.8 |
| 2023 Q3 | 59.5 | 87.4 | 57.2 | 147.0 | 89.8 |
| 2023 Q2 | 52.4 | 82.5 | 48.9 | 134.9 | 86.0 |
| 2023 Q1 | 55.2 | 98.7 | 54.6 | 153.9 | 99.3 |
| 2022 Q4 | 54.6 | 103.8 | 55.5 | 158.4 | 102.9 |
| 2022 Q3 | 54.1 | 104.5 | 56.8 | 158.6 | 101.8 |
| 2022 Q2 | 53.6 | 114.6 | 63.0 | 168.2 | 105.2 |
| 2022 Q1 | 60.9 | 119.1 | 63.1 | 180.0 | 117.0 |
| 2021 Q4 | 60.5 | 103.0 | 53.9 | 163.6 | 109.7 |
| 2021 Q3 | 63.5 | 95.8 | 52.0 | 159.2 | 107.2 |
現金流單位：億元
2026 Q20.71 億元−0.27 億元0.44 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 | 0.71 | −0.27 | 0.44 |
| 2026 Q1 | −0.87 | −0.06 | −0.92 |
| 2025 Q4 | 1.35 | −0.12 | 1.24 |
| 2025 Q3 | 1.68 | −0.21 | 1.47 |
| 2025 Q2 | −0.87 | −0.27 | −1.14 |
| 2025 Q1 | 1.62 | −0.10 | 1.52 |
| 2024 Q4 | 1.08 | −0.29 | 0.79 |
| 2024 Q3 | 2.11 | −0.14 | 1.98 |
| 2024 Q2 | 1.27 | −0.28 | 0.99 |
| 2024 Q1 | 1.32 | −0.35 | 0.98 |
| 2023 Q4 | 1.27 | −0.49 | 0.78 |
| 2023 Q3 | 1.75 | −0.29 | 1.47 |
| 2023 Q2 | 2.98 | −0.23 | 2.75 |
| 2023 Q1 | 0.99 | −0.22 | 0.77 |
| 2022 Q4 | 2.43 | −1.13 | 1.31 |
| 2022 Q3 | 3.33 | −0.26 | 3.07 |
| 2022 Q2 | 0.50 | −0.15 | 0.35 |
| 2022 Q1 | 1.29 | −0.10 | 1.20 |
| 2021 Q4 | 1.18 | −0.18 | 1.00 |
| 2021 Q3 | 0.85 | −0.14 | 0.72 |