及成
309530.700.000.00%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 Q280.68%125.26%96.01%2.8 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 | 80.68% | 125.26% | 96.01% | 2.8 |
| 2026 Q1 | 80.42% | 189.67% | 139.06% | 2.4 |
| 2025 Q4 | 83.90% | 174.03% | 133.55% | 2.5 |
| 2025 Q3 | 85.87% | 154.61% | 117.79% | 0.7 |
| 2025 Q2 | 86.27% | 159.28% | 126.94% | −2.4 |
| 2025 Q1 | 82.16% | 145.06% | 111.64% | −0.9 |
| 2024 Q4 | 85.93% | 148.75% | 117.63% | 1.1 |
| 2024 Q3 | 84.30% | 149.41% | 112.65% | −1.2 |
| 2024 Q2 | 85.61% | 176.66% | 142.78% | 3.6 |
| 2024 Q1 | 90.32% | 173.76% | 139.17% | 2.6 |
| 2023 Q4 | 91.35% | 173.54% | 139.55% | 2.8 |
| 2023 Q3 | 94.48% | 153.15% | 120.30% | 3.0 |
| 2023 Q2 | 95.98% | 149.24% | 116.79% | −1.2 |
| 2023 Q1 | 97.44% | 142.28% | 105.18% | −2.2 |
| 2022 Q4 | 95.46% | 157.43% | 124.91% | −4.2 |
| 2022 Q3 | 93.26% | 132.56% | 103.52% | 3.2 |
| 2022 Q2 | 94.78% | 126.19% | 89.38% | −0.5 |
| 2022 Q1 | 94.08% | 119.13% | 78.47% | −1.3 |
| 2021 Q4 | 93.57% | 131.17% | 89.53% | −8.2 |
| 2021 Q3 | 90.23% | 152.67% | 109.25% | 1.2 |
經營效率單位：天
2026 Q267.8 天58.5 天66.0 天126.3 天60.3 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 | 67.8 | 58.5 | 66.0 | 126.3 | 60.3 |
| 2026 Q1 | 83.3 | 71.1 | 80.0 | 154.4 | 74.5 |
| 2025 Q4 | 72.0 | 53.8 | 75.2 | 125.8 | 50.6 |
| 2025 Q3 | 79.5 | 54.6 | 85.8 | 134.1 | 48.3 |
| 2025 Q2 | 81.0 | 48.5 | 69.9 | 129.4 | 59.5 |
| 2025 Q1 | 90.0 | 50.5 | 68.7 | 140.5 | 71.8 |
| 2024 Q4 | 90.6 | 54.1 | 79.7 | 144.8 | 65.1 |
| 2024 Q3 | 83.5 | 52.7 | 82.9 | 136.2 | 53.3 |
| 2024 Q2 | 82.6 | 50.2 | 79.5 | 132.8 | 53.4 |
| 2024 Q1 | 82.3 | 51.7 | 76.1 | 134.0 | 57.9 |
| 2023 Q4 | 76.6 | 57.7 | 81.7 | 134.4 | 52.7 |
| 2023 Q3 | 63.5 | 52.0 | 64.7 | 115.5 | 50.8 |
| 2023 Q2 | 70.5 | 58.0 | 60.1 | 128.5 | 68.3 |
| 2023 Q1 | 88.7 | 72.4 | 82.6 | 161.2 | 78.6 |
| 2022 Q4 | 96.7 | 51.9 | 60.6 | 148.6 | 88.0 |
| 2022 Q3 | 76.1 | 56.4 | 51.7 | 132.5 | 80.8 |
| 2022 Q2 | 74.7 | 69.5 | 65.9 | 144.2 | 78.3 |
| 2022 Q1 | 73.1 | 73.8 | 80.5 | 146.9 | 66.4 |
| 2021 Q4 | 72.2 | 69.2 | 73.4 | 141.4 | 68.0 |
| 2021 Q3 | 78.3 | 82.7 | 88.3 | 161.1 | 72.8 |
現金流單位：萬元
2026 Q23,142 萬元−929 萬元2,212 萬元
單季現金流（萬元）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | 3,142 | −929 | 2,212 |
| 2026 Q1 | −1,046 | −153 | −1,198 |
| 2025 Q4 | −6,271 | −974 | −7,245 |
| 2025 Q3 | 3,071 | −246 | 2,825 |
| 2025 Q2 | 1,884 | −482 | 1,401 |
| 2025 Q1 | −1,435 | −213 | −1,648 |
| 2024 Q4 | 2,644 | −720 | 1,925 |
| 2024 Q3 | −769 | −706 | −1,475 |
| 2024 Q2 | 3,172 | −289 | 2,884 |
| 2024 Q1 | −443 | −133 | −576 |
| 2023 Q4 | 2,523 | −98 | 2,425 |
| 2023 Q3 | 2,704 | −292 | 2,412 |
| 2023 Q2 | −165 | −149 | −314 |
| 2023 Q1 | −645 | −600 | −1,245 |
| 2022 Q4 | −4,032 | −75 | −4,106 |
| 2022 Q3 | 1,051 | −44 | 1,007 |
| 2022 Q2 | 489 | −212 | 277 |
| 2022 Q1 | −493 | −246 | −739 |
| 2021 Q4 | 354 | −1,164 | −810 |
| 2021 Q3 | 4,426 | −738 | 3,689 |