益登
304842.20−2.40−5.38%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 Q281.14%133.57%80.63%2.9 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 | 81.14% | 133.57% | 80.63% | 2.9 |
| 2026 Q1 | 83.47% | 126.46% | 74.11% | 2.3 |
| 2025 Q4 | 80.01% | 135.01% | 75.62% | 2.0 |
| 2025 Q3 | 83.99% | 113.94% | 70.55% | 1.8 |
| 2025 Q2 | 81.56% | 117.06% | 65.28% | 1.0 |
| 2025 Q1 | 81.04% | 119.32% | 67.64% | 1.5 |
| 2024 Q4 | 83.44% | 113.34% | 70.57% | 1.1 |
| 2024 Q3 | 83.42% | 116.92% | 61.33% | −1.5 |
| 2024 Q2 | 80.50% | 120.26% | 52.75% | 0.9 |
| 2024 Q1 | 80.78% | 119.74% | 54.64% | 1.2 |
| 2023 Q4 | 83.34% | 116.97% | 62.10% | 1.1 |
| 2023 Q3 | 83.21% | 117.50% | 50.16% | 1.1 |
| 2023 Q2 | 81.87% | 119.18% | 41.53% | 1.0 |
| 2023 Q1 | 81.43% | 120.22% | 41.47% | 1.0 |
| 2022 Q4 | 82.63% | 118.60% | 43.62% | 1.2 |
| 2022 Q3 | 83.97% | 116.54% | 44.78% | 1.9 |
| 2022 Q2 | 82.52% | 116.42% | 46.22% | 3.3 |
| 2022 Q1 | 79.17% | 122.00% | 55.59% | 5.1 |
| 2021 Q4 | 83.90% | 114.82% | 54.31% | 6.4 |
| 2021 Q3 | 83.29% | 117.75% | 56.96% | 7.3 |
經營效率單位：天
2026 Q27.1 天30.1 天39.3 天37.2 天−2.1 天
週轉天數（天）
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| 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 | 7.1 | 30.1 | 39.3 | 37.2 | −2.1 |
| 2026 Q1 | 7.4 | 31.1 | 32.3 | 38.5 | 6.2 |
| 2025 Q4 | 4.5 | 29.6 | 32.0 | 34.0 | 2.0 |
| 2025 Q3 | 4.0 | 28.9 | 34.1 | 32.9 | −1.2 |
| 2025 Q2 | 4.0 | 29.4 | 29.9 | 33.4 | 3.4 |
| 2025 Q1 | 6.2 | 29.1 | 37.5 | 35.4 | −2.1 |
| 2024 Q4 | 6.9 | 28.0 | 33.4 | 35.0 | 1.6 |
| 2024 Q3 | 4.7 | 36.2 | 34.6 | 40.9 | 6.3 |
| 2024 Q2 | 4.1 | 49.1 | 45.2 | 53.2 | 8.1 |
| 2024 Q1 | 10.7 | 48.6 | 51.3 | 59.3 | 8.0 |
| 2023 Q4 | 12.2 | 41.7 | 46.7 | 53.9 | 7.2 |
| 2023 Q3 | 9.2 | 53.7 | 44.8 | 62.9 | 18.0 |
| 2023 Q2 | 8.5 | 68.9 | 47.9 | 77.4 | 29.5 |
| 2023 Q1 | 14.4 | 69.2 | 49.9 | 83.7 | 33.8 |
| 2022 Q4 | 14.1 | 58.5 | 40.4 | 72.6 | 32.2 |
| 2022 Q3 | 13.3 | 52.4 | 41.8 | 65.7 | 23.9 |
| 2022 Q2 | 16.2 | 49.8 | 40.3 | 66.0 | 25.7 |
| 2022 Q1 | 17.4 | 41.4 | 33.8 | 58.8 | 24.9 |
| 2021 Q4 | 17.5 | 36.1 | 36.7 | 53.6 | 16.9 |
| 2021 Q3 | 16.3 | 32.6 | 34.4 | 48.9 | 14.5 |
現金流單位：億元
2026 Q2−0.43 億元−0.13 億元−0.56 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 | −0.43 | −0.13 | −0.56 |
| 2026 Q1 | 14.27 | −0.05 | 14.21 |
| 2025 Q4 | −36.75 | −0.11 | −36.85 |
| 2025 Q3 | 7.05 | −0.04 | 7.02 |
| 2025 Q2 | 6.24 | −0.03 | 6.21 |
| 2025 Q1 | 1.28 | −0.05 | 1.23 |
| 2024 Q4 | 21.10 | −0.32 | 20.78 |
| 2024 Q3 | 2.77 | −0.06 | 2.71 |
| 2024 Q2 | 17.47 | −0.04 | 17.44 |
| 2024 Q1 | −6.43 | −0.06 | −6.49 |
| 2023 Q4 | −5.18 | −0.06 | −5.24 |
| 2023 Q3 | 46.65 | −0.06 | 46.59 |
| 2023 Q2 | −7.89 | −0.12 | −8.02 |
| 2023 Q1 | 32.24 | −0.25 | 31.99 |
| 2022 Q4 | 9.82 | −0.20 | 9.63 |
| 2022 Q3 | −45.67 | −0.06 | −45.73 |
| 2022 Q2 | 46.39 | −0.12 | 46.27 |
| 2022 Q1 | −31.82 | −0.02 | −31.84 |
| 2021 Q4 | 3.62 | 0.00 | 3.62 |
| 2021 Q3 | 4.53 | −0.14 | 4.39 |
財經資料來源：FinLab