鈺德
305010.30+0.15+1.48%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 Q247.89%187.50%174.08%6.5 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 | 47.89% | 187.50% | 174.08% | 6.5 |
| 2026 Q1 | 47.31% | 199.38% | 182.26% | 0.8 |
| 2025 Q4 | 47.85% | 206.63% | 189.77% | 1.6 |
| 2025 Q3 | 46.85% | 156.44% | 141.05% | 4.3 |
| 2025 Q2 | 48.58% | 159.19% | 144.93% | −1.7 |
| 2025 Q1 | 47.81% | 158.86% | 146.80% | 2.7 |
| 2024 Q4 | 47.30% | 169.27% | 156.40% | −0.4 |
| 2024 Q3 | 47.83% | 178.76% | 162.65% | 4.9 |
| 2024 Q2 | 48.37% | 128.57% | 119.31% | 2.2 |
| 2024 Q1 | 46.09% | 161.18% | 149.27% | 7.5 |
| 2023 Q4 | 46.02% | 209.20% | 191.68% | −0.4 |
| 2023 Q3 | 45.34% | 205.49% | 189.83% | 6.3 |
| 2023 Q2 | 46.28% | 226.87% | 204.18% | 3.8 |
| 2023 Q1 | 47.23% | 205.30% | 182.88% | 3.9 |
| 2022 Q4 | 46.41% | 222.88% | 202.98% | 4.0 |
| 2022 Q3 | 48.26% | 180.63% | 166.31% | 6.7 |
| 2022 Q2 | 50.87% | 185.85% | 170.96% | 1.5 |
| 2022 Q1 | 48.89% | 189.52% | 174.69% | 2.6 |
| 2021 Q4 | 48.70% | 165.08% | 143.64% | 2.0 |
| 2021 Q3 | 47.48% | 191.25% | 174.49% | 8.6 |
經營效率單位：天
2026 Q234.3 天27.7 天17.4 天62.0 天44.5 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 | 34.3 | 27.7 | 17.4 | 62.0 | 44.5 |
| 2026 Q1 | 36.3 | 25.2 | 20.6 | 61.5 | 40.9 |
| 2025 Q4 | 35.3 | 24.9 | 16.5 | 60.2 | 43.7 |
| 2025 Q3 | 38.2 | 29.8 | 14.7 | 68.0 | 53.3 |
| 2025 Q2 | 40.1 | 27.3 | 14.2 | 67.4 | 53.2 |
| 2025 Q1 | 40.1 | 29.0 | 18.5 | 69.1 | 50.6 |
| 2024 Q4 | 42.0 | 28.4 | 18.2 | 70.4 | 52.2 |
| 2024 Q3 | 41.4 | 25.3 | 18.3 | 66.7 | 48.4 |
| 2024 Q2 | 47.1 | 22.6 | 19.5 | 69.8 | 50.2 |
| 2024 Q1 | 41.2 | 27.5 | 22.7 | 68.6 | 45.9 |
| 2023 Q4 | 48.2 | 33.4 | 31.7 | 81.6 | 49.9 |
| 2023 Q3 | 40.0 | 28.7 | 23.9 | 68.7 | 44.8 |
| 2023 Q2 | 44.9 | 45.7 | 33.9 | 90.7 | 56.8 |
| 2023 Q1 | 48.4 | 43.8 | 33.0 | 92.2 | 59.2 |
| 2022 Q4 | 44.0 | 31.8 | 24.3 | 75.8 | 51.5 |
| 2022 Q3 | 39.3 | 27.5 | 24.4 | 66.9 | 42.4 |
| 2022 Q2 | 47.8 | 34.3 | 29.3 | 82.1 | 52.7 |
| 2022 Q1 | 49.0 | 40.2 | 33.7 | 89.2 | 55.5 |
| 2021 Q4 | 53.0 | 36.5 | 29.7 | 89.4 | 59.7 |
| 2021 Q3 | 56.5 | 25.9 | 17.0 | 82.4 | 65.3 |
現金流單位：億元
2026 Q21.01 億元−0.65 億元0.36 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 | 1.01 | −0.65 | 0.36 |
| 2026 Q1 | 0.11 | −0.08 | 0.02 |
| 2025 Q4 | −0.11 | −0.45 | −0.56 |
| 2025 Q3 | 1.09 | −0.70 | 0.40 |
| 2025 Q2 | 0.68 | −0.26 | 0.42 |
| 2025 Q1 | 0.45 | −0.14 | 0.30 |
| 2024 Q4 | 0.94 | −0.43 | 0.51 |
| 2024 Q3 | 0.91 | −0.97 | −0.06 |
| 2024 Q2 | 2.22 | −1.27 | 0.94 |
| 2024 Q1 | 0.22 | −1.87 | −1.65 |
| 2023 Q4 | 1.03 | −0.23 | 0.80 |
| 2023 Q3 | 0.75 | −0.27 | 0.48 |
| 2023 Q2 | 1.18 | −0.18 | 1.00 |
| 2023 Q1 | 0.51 | −0.17 | 0.34 |
| 2022 Q4 | 1.23 | −0.12 | 1.11 |
| 2022 Q3 | 1.56 | −0.37 | 1.19 |
| 2022 Q2 | 0.17 | −0.24 | −0.07 |
| 2022 Q1 | 1.01 | −0.29 | 0.72 |
| 2021 Q4 | 1.34 | −0.16 | 1.18 |
| 2021 Q3 | 0.58 | −0.41 | 0.18 |