夆典
305210.25−0.20−1.91%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 Q268.93%142.14%69.83%11.1 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 | 68.93% | 142.14% | 69.83% | 11.1 |
| 2026 Q1 | 69.08% | 142.01% | 62.01% | 7.7 |
| 2025 Q4 | 73.26% | 134.13% | 56.46% | 4.9 |
| 2025 Q3 | 70.18% | 146.70% | 64.91% | 11.7 |
| 2025 Q2 | 73.01% | 140.43% | 77.03% | 10.0 |
| 2025 Q1 | 68.54% | 150.84% | 91.33% | 14.1 |
| 2024 Q4 | 65.23% | 159.98% | 110.78% | 9.3 |
| 2024 Q3 | 58.90% | 181.13% | 143.40% | 7.8 |
| 2024 Q2 | 58.69% | 178.37% | 141.23% | 7.3 |
| 2024 Q1 | 65.40% | 158.09% | 109.29% | 10.9 |
| 2023 Q4 | 56.13% | 190.15% | 146.33% | 12.4 |
| 2023 Q3 | 65.20% | 158.19% | 111.19% | 11.2 |
| 2023 Q2 | 62.71% | 164.75% | 109.14% | 14.9 |
| 2023 Q1 | 68.20% | 148.79% | 97.32% | 14.5 |
| 2022 Q4 | 65.62% | 155.23% | 99.93% | 19.1 |
| 2022 Q3 | 72.36% | 139.34% | 85.04% | 15.1 |
| 2022 Q2 | 71.35% | 141.42% | 81.27% | 18.2 |
| 2022 Q1 | 65.28% | 155.97% | 100.95% | 20.9 |
| 2021 Q4 | 62.23% | 164.94% | 109.79% | 10.0 |
| 2021 Q3 | 68.62% | 138.76% | 79.97% | 3.6 |
經營效率單位：天
2026 Q215.4 天113.1 天61.8 天128.5 天66.7 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 | 15.4 | 113.1 | 61.8 | 128.5 | 66.7 |
| 2026 Q1 | 17.2 | 132.2 | 72.8 | 149.3 | 76.6 |
| 2025 Q4 | 15.0 | 142.9 | 73.3 | 157.9 | 84.6 |
| 2025 Q3 | 16.1 | 159.8 | 74.8 | 176.0 | 101.2 |
| 2025 Q2 | 12.6 | 99.0 | 42.8 | 111.6 | 68.8 |
| 2025 Q1 | 13.9 | 154.1 | 61.7 | 167.9 | 106.3 |
| 2024 Q4 | 14.0 | 181.5 | 69.9 | 195.6 | 125.6 |
| 2024 Q3 | 17.5 | 198.0 | 74.0 | 215.5 | 141.5 |
| 2024 Q2 | 17.1 | 136.5 | 52.6 | 153.6 | 101.0 |
| 2024 Q1 | 16.5 | 145.5 | 58.3 | 162.0 | 103.7 |
| 2023 Q4 | 12.8 | 73.9 | 39.0 | 86.7 | 47.8 |
| 2023 Q3 | 20.6 | 74.4 | 53.1 | 95.1 | 42.0 |
| 2023 Q2 | 17.5 | 63.8 | 41.5 | 81.3 | 39.8 |
| 2023 Q1 | 20.5 | 88.9 | 53.2 | 109.4 | 56.2 |
| 2022 Q4 | 10.7 | 64.8 | 36.4 | 75.5 | 39.1 |
| 2022 Q3 | 26.6 | 96.7 | 47.7 | 123.3 | 75.6 |
| 2022 Q2 | 29.7 | 94.2 | 44.4 | 123.8 | 79.4 |
| 2022 Q1 | 27.1 | 85.8 | 50.2 | 112.9 | 62.7 |
| 2021 Q4 | 33.1 | 71.9 | 46.7 | 105.0 | 58.3 |
| 2021 Q3 | 41.7 | 85.3 | 43.8 | 127.0 | 83.2 |
現金流單位：億元
2026 Q2−4.01 億元−0.01 億元−4.02 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 | −4.01 | −0.01 | −4.02 |
| 2026 Q1 | 7.35 | −0.01 | 7.34 |
| 2025 Q4 | −3.91 | −0.04 | −3.95 |
| 2025 Q3 | 18.75 | −0.03 | 18.72 |
| 2025 Q2 | −2.61 | −0.01 | −2.62 |
| 2025 Q1 | 6.88 | 0.00 | 6.88 |
| 2024 Q4 | 2.36 | −0.01 | 2.35 |
| 2024 Q3 | −0.50 | −0.02 | −0.51 |
| 2024 Q2 | 3.94 | 0.00 | 3.94 |
| 2024 Q1 | −1.53 | −0.01 | −1.54 |
| 2023 Q4 | 27.61 | 0.00 | 27.61 |
| 2023 Q3 | −8.49 | −0.01 | −8.49 |
| 2023 Q2 | −2.17 | — | −2.17 |
| 2023 Q1 | −4.27 | — | −4.27 |
| 2022 Q4 | −0.04 | 0.00 | −0.05 |
| 2022 Q3 | −3.66 | −0.05 | −3.71 |
| 2022 Q2 | 9.63 | — | 9.63 |
| 2022 Q1 | −1.73 | — | −1.73 |
| 2021 Q4 | 1.69 | 0.00 | 1.69 |
| 2021 Q3 | −1.40 | 0.00 | −1.40 |