精金
304911.100.000.00%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 Q239.37%160.69%158.06%30.4 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 | 39.37% | 160.69% | 158.06% | 30.4 |
| 2026 Q1 | 42.67% | 130.84% | 126.83% | 10.4 |
| 2025 Q4 | 45.62% | 135.59% | 119.78% | 4.5 |
| 2025 Q3 | 47.93% | 218.24% | 207.46% | −7.2 |
| 2025 Q2 | 36.39% | 158.80% | 136.27% | −11.3 |
| 2025 Q1 | 36.37% | 191.00% | 166.29% | −12.0 |
| 2024 Q4 | 36.30% | 205.75% | 181.17% | −6.2 |
| 2024 Q3 | 37.25% | 239.18% | 216.02% | −17.7 |
| 2024 Q2 | 34.67% | 271.78% | 245.30% | −11.3 |
| 2024 Q1 | 32.99% | 342.25% | 314.12% | −14.6 |
| 2023 Q4 | 32.77% | 358.10% | 329.65% | −21.0 |
| 2023 Q3 | 32.56% | 388.47% | 366.01% | −17.6 |
| 2023 Q2 | 32.36% | 394.42% | 372.04% | −7.2 |
| 2023 Q1 | 31.77% | 472.47% | 441.27% | −11.2 |
| 2022 Q4 | 30.96% | 453.63% | 419.43% | −5.7 |
| 2022 Q3 | 31.10% | 458.76% | 421.63% | −5.9 |
| 2022 Q2 | 32.11% | 356.98% | 334.76% | 9.8 |
| 2022 Q1 | 35.46% | 246.64% | 232.73% | 8.1 |
| 2021 Q4 | 34.12% | 533.72% | 503.00% | 18.7 |
| 2021 Q3 | 35.52% | 556.99% | 524.95% | 17.9 |
經營效率單位：天
2026 Q268.9 天13.5 天26.5 天82.4 天55.8 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 | 68.9 | 13.5 | 26.5 | 82.4 | 55.8 |
| 2026 Q1 | 175.1 | 94.5 | 94.2 | 269.6 | 175.4 |
| 2025 Q4 | 50.1 | 18.9 | 16.0 | 69.0 | 52.9 |
| 2025 Q3 | 63.9 | 19.0 | 16.5 | 82.9 | 66.4 |
| 2025 Q2 | 54.0 | 20.8 | 17.1 | 74.8 | 57.7 |
| 2025 Q1 | 54.9 | 26.6 | 22.8 | 81.4 | 58.7 |
| 2024 Q4 | 48.3 | 26.5 | 26.9 | 74.7 | 47.9 |
| 2024 Q3 | 48.9 | 21.5 | 19.7 | 70.4 | 50.7 |
| 2024 Q2 | 52.4 | 24.0 | 15.7 | 76.4 | 60.7 |
| 2024 Q1 | 42.7 | 22.7 | 12.9 | 65.4 | 52.5 |
| 2023 Q4 | 97.1 | 21.0 | 17.9 | 118.1 | 100.3 |
| 2023 Q3 | 82.2 | 18.0 | 22.0 | 100.2 | 78.2 |
| 2023 Q2 | 53.2 | 21.4 | 22.3 | 74.6 | 52.3 |
| 2023 Q1 | 64.9 | 26.2 | 24.1 | 91.1 | 67.0 |
| 2022 Q4 | 47.5 | 27.6 | 20.6 | 75.1 | 54.5 |
| 2022 Q3 | 54.6 | 32.1 | 20.3 | 86.7 | 66.4 |
| 2022 Q2 | 48.9 | 32.3 | 21.9 | 81.2 | 59.3 |
| 2022 Q1 | 47.2 | 33.0 | 24.7 | 80.3 | 55.6 |
| 2021 Q4 | 29.9 | 27.6 | 19.9 | 57.5 | 37.6 |
| 2021 Q3 | 32.9 | 32.6 | 20.2 | 65.5 | 45.3 |
現金流單位：億元
2026 Q2−0.18 億元−0.27 億元−0.45 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 | −0.18 | −0.27 | −0.45 |
| 2026 Q1 | 1.84 | −0.12 | 1.71 |
| 2025 Q4 | −1.39 | −0.18 | −1.56 |
| 2025 Q3 | −3.08 | −0.57 | −3.65 |
| 2025 Q2 | 1.43 | −0.32 | 1.10 |
| 2025 Q1 | −0.39 | −0.16 | −0.55 |
| 2024 Q4 | 3.03 | −0.43 | 2.60 |
| 2024 Q3 | −0.52 | −0.44 | −0.96 |
| 2024 Q2 | −2.22 | −0.76 | −2.99 |
| 2024 Q1 | −3.02 | −0.40 | −3.42 |
| 2023 Q4 | −0.53 | −1.51 | −2.03 |
| 2023 Q3 | −1.42 | −1.01 | −2.43 |
| 2023 Q2 | 1.79 | −0.84 | 0.96 |
| 2023 Q1 | −0.22 | −0.81 | −1.03 |
| 2022 Q4 | 1.82 | −0.66 | 1.16 |
| 2022 Q3 | 1.09 | −1.79 | −0.70 |
| 2022 Q2 | 3.37 | −2.60 | 0.77 |
| 2022 Q1 | 1.49 | −0.68 | 0.80 |
| 2021 Q4 | 5.52 | −2.53 | 3.00 |
| 2021 Q3 | 5.74 | −1.28 | 4.46 |