遠見
304028.85+0.45+1.58%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 Q224.90%397.78%387.12%1.2 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 | 24.90% | 397.78% | 387.12% | 1.2 |
| 2026 Q1 | 23.85% | >999% | >999% | 4.7 |
| 2025 Q4 | 21.71% | >999% | >999% | 1.5 |
| 2025 Q3 | 29.34% | >999% | >999% | 4.4 |
| 2025 Q2 | 32.64% | 719.43% | 688.72% | −142.4 |
| 2025 Q1 | 7.51% | 908.30% | 857.26% | — |
| 2024 Q4 | 6.38% | 790.57% | 721.18% | — |
| 2024 Q3 | 6.36% | 715.63% | 651.61% | — |
| 2024 Q2 | 10.78% | 367.28% | 335.78% | — |
| 2024 Q1 | 8.05% | 671.93% | 612.73% | — |
| 2023 Q4 | 7.15% | 743.40% | 671.43% | — |
| 2023 Q3 | 8.21% | 635.15% | 562.73% | — |
| 2023 Q2 | 14.89% | 248.51% | 230.15% | — |
| 2023 Q1 | 7.57% | 721.09% | 668.72% | — |
| 2022 Q4 | 7.06% | 899.55% | 833.92% | — |
| 2022 Q3 | 7.38% | 887.18% | 828.41% | — |
| 2022 Q2 | 14.58% | 314.30% | 296.50% | — |
| 2022 Q1 | 7.13% | 766.62% | 720.37% | — |
| 2021 Q4 | 7.04% | 746.15% | 699.37% | — |
| 2021 Q3 | 6.94% | 843.36% | 788.67% | — |
經營效率單位：天
2026 Q28.1 天205.4 天20.8 天213.5 天192.6 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 | 8.1 | 205.4 | 20.8 | 213.5 | 192.6 |
| 2026 Q1 | 5.2 | 136.5 | 15.5 | 141.7 | 126.3 |
| 2025 Q4 | 3.9 | 114.3 | 14.6 | 118.2 | 103.6 |
| 2025 Q3 | 6.0 | 123.6 | 17.2 | 129.6 | 112.4 |
| 2025 Q2 | 9.9 | 155.7 | 16.2 | 165.5 | 149.4 |
| 2025 Q1 | 12.9 | 119.3 | 13.3 | 132.2 | 118.9 |
| 2024 Q4 | 10.9 | 112.9 | 17.8 | 123.8 | 106.0 |
| 2024 Q3 | 10.3 | 131.5 | 21.8 | 141.8 | 120.0 |
| 2024 Q2 | 8.1 | 169.0 | 20.7 | 177.1 | 156.4 |
| 2024 Q1 | 9.3 | 151.2 | 21.0 | 160.5 | 139.5 |
| 2023 Q4 | 7.4 | 128.3 | 22.8 | 135.7 | 112.9 |
| 2023 Q3 | 7.1 | 182.7 | 30.4 | 189.8 | 159.3 |
| 2023 Q2 | 8.2 | 173.8 | 19.9 | 182.0 | 162.1 |
| 2023 Q1 | 6.1 | 155.5 | 21.0 | 161.6 | 140.6 |
| 2022 Q4 | 5.9 | 152.6 | 36.5 | 158.5 | 122.0 |
| 2022 Q3 | 3.5 | 143.9 | 39.2 | 147.4 | 108.2 |
| 2022 Q2 | 0.3 | 174.7 | 43.3 | 175.0 | 131.7 |
| 2022 Q1 | 0.9 | 140.6 | 31.4 | 141.5 | 110.1 |
| 2021 Q4 | 4.7 | 107.6 | 27.8 | 112.3 | 84.5 |
| 2021 Q3 | 6.6 | 78.8 | 22.7 | 85.5 | 62.8 |
現金流單位：萬元
2026 Q23,873 萬元0 萬元3,873 萬元
單季現金流（萬元）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | 3,873 | 0 | 3,873 |
| 2026 Q1 | −7,021 | 0 | −7,021 |
| 2025 Q4 | −80 | −4 | −84 |
| 2025 Q3 | 433 | −83 | 350 |
| 2025 Q2 | 1,437 | −1,698 | −261 |
| 2025 Q1 | 1,815 | −73 | 1,743 |
| 2024 Q4 | 516 | −131 | 385 |
| 2024 Q3 | 1,675 | −45 | 1,630 |
| 2024 Q2 | 281 | −17 | 264 |
| 2024 Q1 | 2,346 | −3 | 2,343 |
| 2023 Q4 | 3,139 | −17 | 3,122 |
| 2023 Q3 | 1,101 | −6 | 1,096 |
| 2023 Q2 | 1,329 | −8 | 1,321 |
| 2023 Q1 | 2,754 | −1 | 2,753 |
| 2022 Q4 | 2,187 | −2 | 2,185 |
| 2022 Q3 | 1,543 | 0 | 1,543 |
| 2022 Q2 | 2,161 | 0 | 2,161 |
| 2022 Q1 | 2,245 | −2 | 2,244 |
| 2021 Q4 | 2,646 | −12 | 2,634 |
| 2021 Q3 | 755 | −2 | 753 |