精確
316268−3.3−4.63%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 Q267.08%97.45%75.30%1.3 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 | 67.08% | 97.45% | 75.30% | 1.3 |
| 2026 Q1 | 62.10% | 96.16% | 74.91% | 1.4 |
| 2025 Q4 | 69.52% | 77.98% | 57.94% | 2.7 |
| 2025 Q3 | 69.91% | 82.98% | 66.38% | 2.3 |
| 2025 Q2 | 68.27% | 87.87% | 73.46% | 3.6 |
| 2025 Q1 | 68.74% | 95.58% | 81.51% | 4.6 |
| 2024 Q4 | 64.28% | 121.43% | 102.56% | 5.3 |
| 2024 Q3 | 61.58% | 107.78% | 87.24% | 2.8 |
| 2024 Q2 | 59.75% | 108.42% | 87.18% | −0.3 |
| 2024 Q1 | 58.30% | 117.36% | 92.79% | −2.7 |
| 2023 Q4 | 60.05% | 101.81% | 84.88% | 2.5 |
| 2023 Q3 | 59.26% | 113.63% | 95.16% | 4.8 |
| 2023 Q2 | 56.60% | 119.45% | 97.62% | 2.7 |
| 2023 Q1 | 59.31% | 124.58% | 99.90% | 0.5 |
| 2022 Q4 | 57.98% | 123.33% | 100.41% | −0.3 |
| 2022 Q3 | 63.40% | 96.61% | 77.21% | −5.4 |
| 2022 Q2 | 53.79% | 90.95% | 69.90% | −4.2 |
| 2022 Q1 | 45.20% | 108.07% | 92.27% | −4.4 |
| 2021 Q4 | 43.09% | 203.00% | 189.65% | 8.6 |
| 2021 Q3 | 41.33% | 218.79% | 201.29% | 1.0 |
經營效率單位：天
2026 Q2102.6 天62.2 天182.2 天164.8 天−17.4 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 | 102.6 | 62.2 | 182.2 | 164.8 | −17.4 |
| 2026 Q1 | 113.9 | 67.9 | 186.5 | 181.9 | −4.7 |
| 2025 Q4 | 107.8 | 59.0 | 160.0 | 166.8 | 6.8 |
| 2025 Q3 | 115.8 | 48.4 | 155.2 | 164.2 | 9.0 |
| 2025 Q2 | 122.5 | 46.5 | 169.3 | 169.0 | −0.3 |
| 2025 Q1 | 100.1 | 40.7 | 131.9 | 140.8 | 9.0 |
| 2024 Q4 | 70.0 | 40.5 | 87.6 | 110.6 | 22.9 |
| 2024 Q3 | 60.2 | 49.9 | 85.3 | 110.1 | 24.8 |
| 2024 Q2 | 64.2 | 64.8 | 100.5 | 129.1 | 28.5 |
| 2024 Q1 | 67.4 | 76.5 | 136.5 | 143.8 | 7.3 |
| 2023 Q4 | 46.4 | 45.8 | 97.3 | 92.2 | −5.1 |
| 2023 Q3 | 79.8 | 59.9 | 114.7 | 139.7 | 24.9 |
| 2023 Q2 | 73.2 | 71.6 | 120.5 | 144.9 | 24.4 |
| 2023 Q1 | 54.2 | 75.8 | 126.1 | 130.1 | 4.0 |
| 2022 Q4 | 29.0 | 54.8 | 97.2 | 83.8 | −13.4 |
| 2022 Q3 | 23.3 | 62.2 | 96.1 | 85.5 | −10.7 |
| 2022 Q2 | 21.7 | 54.8 | 69.0 | 76.5 | 7.5 |
| 2022 Q1 | 37.1 | 57.8 | 65.1 | 95.0 | 29.9 |
| 2021 Q4 | 29.6 | 48.0 | 53.7 | 77.5 | 23.9 |
| 2021 Q3 | 55.2 | 65.0 | 77.2 | 120.2 | 43.0 |
現金流單位：億元
2026 Q2−0.97 億元−2.60 億元−3.57 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 | −0.97 | −2.60 | −3.57 |
| 2026 Q1 | 1.91 | −1.73 | 0.18 |
| 2025 Q4 | 2.70 | −4.26 | −1.56 |
| 2025 Q3 | 1.82 | −2.86 | −1.04 |
| 2025 Q2 | 3.99 | −0.73 | 3.26 |
| 2025 Q1 | 2.48 | −1.14 | 1.34 |
| 2024 Q4 | 3.73 | −1.79 | 1.93 |
| 2024 Q3 | −0.43 | −0.11 | −0.53 |
| 2024 Q2 | −0.60 | −0.94 | −1.54 |
| 2024 Q1 | −0.33 | −2.88 | −3.21 |
| 2023 Q4 | 1.88 | −2.86 | −0.97 |
| 2023 Q3 | 1.24 | −0.20 | 1.04 |
| 2023 Q2 | 3.45 | −3.79 | −0.34 |
| 2023 Q1 | −3.73 | −0.20 | −3.93 |
| 2022 Q4 | −3.04 | −2.41 | −5.45 |
| 2022 Q3 | −3.59 | −6.24 | −9.84 |
| 2022 Q2 | −1.57 | −1.47 | −3.03 |
| 2022 Q1 | 1.45 | −5.12 | −3.67 |
| 2021 Q4 | 0.80 | −1.05 | −0.25 |
| 2021 Q3 | 0.42 | −0.06 | 0.36 |