科風
304317.45−0.65−3.59%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 Q262.88%77.19%43.03%5.2 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 | 62.88% | 77.19% | 43.03% | 5.2 |
| 2026 Q1 | 61.09% | 77.72% | 41.94% | 1.2 |
| 2025 Q4 | 57.36% | 82.41% | 48.76% | −21.2 |
| 2025 Q3 | 51.64% | 93.74% | 54.99% | −0.2 |
| 2025 Q2 | 57.56% | 90.95% | 53.26% | −6.8 |
| 2025 Q1 | 58.56% | 94.32% | 60.12% | 4.4 |
| 2024 Q4 | 61.87% | 93.02% | 56.97% | 4.9 |
| 2024 Q3 | 59.78% | 90.93% | 54.72% | 4.9 |
| 2024 Q2 | 60.41% | 89.00% | 49.78% | 0.6 |
| 2024 Q1 | 59.43% | 89.45% | 50.86% | 4.4 |
| 2023 Q4 | 69.24% | 88.07% | 50.37% | −14.9 |
| 2023 Q3 | 70.55% | 96.32% | 59.17% | 3.0 |
| 2023 Q2 | 70.20% | 95.96% | 54.72% | 13.7 |
| 2023 Q1 | 72.02% | 90.41% | 47.30% | 3.1 |
| 2022 Q4 | 72.32% | 89.27% | 45.83% | 5.2 |
| 2022 Q3 | 73.55% | 88.75% | 42.43% | 6.1 |
| 2022 Q2 | 82.77% | 85.58% | 33.91% | 17.9 |
| 2022 Q1 | 85.83% | 80.11% | 28.66% | 4.0 |
| 2021 Q4 | 91.47% | 74.47% | 27.62% | 6.1 |
| 2021 Q3 | 95.55% | 76.16% | 28.93% | −5.0 |
經營效率單位：天
2026 Q273.4 天172.0 天124.8 天245.5 天120.7 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 | 73.4 | 172.0 | 124.8 | 245.5 | 120.7 |
| 2026 Q1 | 84.5 | 211.3 | 134.6 | 295.8 | 161.2 |
| 2025 Q4 | 76.7 | 201.0 | 116.2 | 277.7 | 161.6 |
| 2025 Q3 | 89.1 | 191.6 | 120.2 | 280.6 | 160.4 |
| 2025 Q2 | 86.6 | 189.2 | 138.4 | 275.8 | 137.4 |
| 2025 Q1 | 83.9 | 161.9 | 133.6 | 245.8 | 112.2 |
| 2024 Q4 | 74.8 | 139.2 | 94.6 | 213.9 | 119.3 |
| 2024 Q3 | 76.9 | 158.2 | 74.1 | 235.1 | 161.0 |
| 2024 Q2 | 81.1 | 202.0 | 85.9 | 283.1 | 197.2 |
| 2024 Q1 | 84.8 | 229.1 | 96.2 | 313.9 | 217.8 |
| 2023 Q4 | 140.1 | 207.7 | 123.0 | 347.7 | 224.8 |
| 2023 Q3 | 86.2 | 121.0 | 100.5 | 207.2 | 106.6 |
| 2023 Q2 | 73.8 | 130.1 | 109.0 | 204.0 | 94.9 |
| 2023 Q1 | 76.6 | 139.1 | 108.6 | 215.7 | 107.1 |
| 2022 Q4 | 69.0 | 151.4 | 124.7 | 220.4 | 95.8 |
| 2022 Q3 | 66.3 | 158.5 | 115.9 | 224.8 | 109.0 |
| 2022 Q2 | 57.7 | 193.8 | 121.8 | 251.5 | 129.7 |
| 2022 Q1 | 76.8 | 284.6 | 191.1 | 361.4 | 170.3 |
| 2021 Q4 | 70.8 | 204.3 | 157.1 | 275.0 | 117.9 |
| 2021 Q3 | 70.1 | 186.6 | 140.3 | 256.7 | 116.4 |
現金流單位：億元
2026 Q2−0.17 億元−0.01 億元−0.19 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 | −0.17 | −0.01 | −0.19 |
| 2026 Q1 | 0.68 | 0.00 | 0.68 |
| 2025 Q4 | −2.33 | −0.06 | −2.39 |
| 2025 Q3 | 0.08 | −0.01 | 0.07 |
| 2025 Q2 | −0.33 | −0.08 | −0.41 |
| 2025 Q1 | 0.50 | 0.00 | 0.50 |
| 2024 Q4 | 0.42 | 0.00 | 0.42 |
| 2024 Q3 | 0.46 | 0.00 | 0.45 |
| 2024 Q2 | 0.02 | 0.00 | 0.02 |
| 2024 Q1 | 0.05 | 0.00 | 0.05 |
| 2023 Q4 | 0.99 | −0.02 | 0.98 |
| 2023 Q3 | 0.03 | −0.02 | 0.01 |
| 2023 Q2 | 0.47 | −0.01 | 0.46 |
| 2023 Q1 | 0.02 | −0.01 | 0.02 |
| 2022 Q4 | 0.20 | −0.02 | 0.18 |
| 2022 Q3 | 0.50 | 0.00 | 0.50 |
| 2022 Q2 | 0.02 | 0.00 | 0.02 |
| 2022 Q1 | −0.39 | 0.00 | −0.39 |
| 2021 Q4 | −0.45 | 0.02 | −0.43 |
| 2021 Q3 | 0.25 | −0.01 | 0.24 |