天方能源
307318.60−0.85−4.37%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 Q271.50%32.20%20.97%−3.0 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 | 71.50% | 32.20% | 20.97% | −3.0 |
| 2026 Q1 | 70.57% | 94.08% | 65.24% | 0.9 |
| 2025 Q4 | 69.34% | 75.48% | 51.55% | −1.9 |
| 2025 Q3 | 66.32% | 84.19% | 60.27% | −3.9 |
| 2025 Q2 | 61.65% | 68.93% | 50.22% | −0.9 |
| 2025 Q1 | 60.76% | 80.17% | 46.62% | 12.1 |
| 2024 Q4 | 72.26% | 49.55% | 25.58% | −1.1 |
| 2024 Q3 | 69.61% | 86.79% | 70.11% | 17.3 |
| 2024 Q2 | 70.47% | 66.20% | 56.48% | −3.9 |
| 2024 Q1 | 67.70% | 72.11% | 59.44% | −4.9 |
| 2023 Q4 | 66.38% | 117.40% | 106.69% | −3.8 |
| 2023 Q3 | 66.80% | 168.84% | 163.67% | −19.9 |
| 2023 Q2 | 59.04% | 137.51% | 130.35% | −13.5 |
| 2023 Q1 | 56.88% | 153.76% | 146.29% | 4.8 |
| 2022 Q4 | 64.53% | 125.66% | 112.22% | 9.5 |
| 2022 Q3 | 62.94% | 105.41% | 103.40% | −0.7 |
| 2022 Q2 | 60.70% | 143.36% | 131.50% | 5.8 |
| 2022 Q1 | 68.30% | 111.42% | 108.90% | −0.6 |
| 2021 Q4 | 67.41% | 142.40% | 137.59% | −2.8 |
| 2021 Q3 | 68.39% | 152.75% | 149.02% | −10.4 |
經營效率單位：天
2026 Q2330.1 天86.6 天347.5 天416.7 天69.1 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 | 330.1 | 86.6 | 347.5 | 416.7 | 69.1 |
| 2026 Q1 | 117.6 | 31.6 | 84.4 | 149.3 | 64.9 |
| 2025 Q4 | 135.3 | 92.9 | 90.3 | 228.2 | 138.0 |
| 2025 Q3 | 23.0 | 68.3 | 17.7 | 91.4 | 73.7 |
| 2025 Q2 | 38.5 | 210.2 | 36.1 | 248.7 | 212.6 |
| 2025 Q1 | 37.0 | 285.7 | 55.3 | 322.7 | 267.4 |
| 2024 Q4 | 9.6 | 306.1 | 77.8 | 315.6 | 237.9 |
| 2024 Q3 | 25.1 | 270.4 | 98.1 | 295.4 | 197.3 |
| 2024 Q2 | 26.0 | 252.3 | 73.7 | 278.3 | 204.6 |
| 2024 Q1 | 26.0 | 290.5 | 204.4 | 316.5 | 112.0 |
| 2023 Q4 | 23.4 | 299.8 | 239.2 | 323.1 | 84.0 |
| 2023 Q3 | 27.7 | — | 79.3 | — | — |
| 2023 Q2 | 76.5 | — | 76.7 | — | — |
| 2023 Q1 | 264.8 | — | 91.0 | — | — |
| 2022 Q4 | 60.5 | — | 64.9 | — | — |
| 2022 Q3 | 88.4 | 6.8 | 50.9 | 95.2 | 44.3 |
| 2022 Q2 | 45.0 | 25.4 | 137.0 | 70.4 | −66.6 |
| 2022 Q1 | 13.4 | 12.7 | 102.9 | 26.1 | −76.8 |
| 2021 Q4 | 60.2 | 23.2 | 125.2 | 83.4 | −41.8 |
| 2021 Q3 | 42.6 | 10.9 | 55.1 | 53.5 | −1.6 |
現金流單位：億元
2026 Q2−0.12 億元−0.38 億元−0.50 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 | −0.12 | −0.38 | −0.50 |
| 2026 Q1 | 0.21 | −1.24 | −1.03 |
| 2025 Q4 | −0.85 | −0.42 | −1.27 |
| 2025 Q3 | 0.53 | −1.45 | −0.92 |
| 2025 Q2 | −0.02 | −0.05 | −0.06 |
| 2025 Q1 | −0.24 | −2.38 | −2.62 |
| 2024 Q4 | −0.78 | −2.34 | −3.12 |
| 2024 Q3 | −0.09 | −0.76 | −0.85 |
| 2024 Q2 | −0.07 | −0.04 | −0.11 |
| 2024 Q1 | −0.06 | −1.15 | −1.21 |
| 2023 Q4 | 0.03 | −0.63 | −0.61 |
| 2023 Q3 | 0.01 | −0.19 | −0.18 |
| 2023 Q2 | 0.19 | −0.09 | 0.10 |
| 2023 Q1 | 0.36 | −0.74 | −0.37 |
| 2022 Q4 | −0.37 | −0.02 | −0.39 |
| 2022 Q3 | 0.17 | 0.06 | 0.23 |
| 2022 Q2 | 0.02 | −0.31 | −0.29 |
| 2022 Q1 | 0.07 | −0.33 | −0.27 |
| 2021 Q4 | 0.05 | −0.35 | −0.30 |
| 2021 Q3 | −0.02 | 0.04 | 0.02 |