景岳
316416.65−0.10−0.60%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 Q214.48%359.16%268.81%19.9 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 | 14.48% | 359.16% | 268.81% | 19.9 |
| 2026 Q1 | 17.44% | 276.92% | 210.91% | 4.6 |
| 2025 Q4 | 12.93% | 427.89% | 321.69% | 33.7 |
| 2025 Q3 | 11.75% | 482.43% | 350.41% | 31.1 |
| 2025 Q2 | 11.69% | 437.81% | 316.89% | −12.3 |
| 2025 Q1 | 17.21% | 257.54% | 193.31% | 18.0 |
| 2024 Q4 | 13.41% | 386.55% | 283.20% | 2.4 |
| 2024 Q3 | 11.31% | 478.17% | 323.11% | 6.0 |
| 2024 Q2 | 14.55% | 318.63% | 225.24% | 18.6 |
| 2024 Q1 | 15.68% | 280.21% | 231.35% | 61.9 |
| 2023 Q4 | 12.34% | 317.99% | 257.79% | −11.7 |
| 2023 Q3 | 10.50% | 396.72% | 331.46% | 137.9 |
| 2023 Q2 | 13.14% | 284.37% | 246.57% | 5.9 |
| 2023 Q1 | 14.62% | 249.71% | 219.68% | 38.9 |
| 2022 Q4 | 11.71% | 324.36% | 289.97% | 44.9 |
| 2022 Q3 | 10.00% | 351.84% | 320.82% | 65.2 |
| 2022 Q2 | 12.46% | 313.13% | 290.23% | 93.1 |
| 2022 Q1 | 9.07% | 455.23% | 421.90% | 241.7 |
| 2021 Q4 | 10.23% | 417.33% | 390.70% | 273.2 |
| 2021 Q3 | 8.19% | 540.73% | 507.28% | 154.9 |
經營效率單位：天
2026 Q242.4 天148.0 天21.7 天190.4 天168.7 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 | 42.4 | 148.0 | 21.7 | 190.4 | 168.7 |
| 2026 Q1 | 46.8 | 154.8 | 19.2 | 201.6 | 182.4 |
| 2025 Q4 | 40.3 | 173.0 | 17.0 | 213.3 | 196.3 |
| 2025 Q3 | 41.0 | 192.9 | 19.7 | 233.9 | 214.3 |
| 2025 Q2 | 28.4 | 156.5 | 17.4 | 184.9 | 167.5 |
| 2025 Q1 | 29.5 | 188.0 | 16.9 | 217.5 | 200.6 |
| 2024 Q4 | 31.9 | 175.5 | 10.6 | 207.4 | 196.8 |
| 2024 Q3 | 35.5 | 262.0 | 15.5 | 297.5 | 282.0 |
| 2024 Q2 | 31.8 | 243.3 | 21.9 | 275.1 | 253.1 |
| 2024 Q1 | 27.7 | 220.6 | 21.4 | 248.3 | 226.9 |
| 2023 Q4 | 50.6 | 344.1 | 25.5 | 394.6 | 369.1 |
| 2023 Q3 | 55.7 | 243.4 | 22.6 | 299.0 | 276.4 |
| 2023 Q2 | 48.2 | 182.8 | 23.9 | 231.1 | 207.1 |
| 2023 Q1 | 53.9 | 205.9 | 39.0 | 259.8 | 220.8 |
| 2022 Q4 | 41.9 | 152.7 | 28.9 | 194.6 | 165.7 |
| 2022 Q3 | 66.5 | 150.7 | 18.2 | 217.2 | 199.0 |
| 2022 Q2 | 50.3 | 147.3 | 32.3 | 197.7 | 165.3 |
| 2022 Q1 | 47.9 | 127.3 | 38.3 | 175.2 | 136.9 |
| 2021 Q4 | 43.6 | 90.3 | 22.0 | 134.0 | 112.0 |
| 2021 Q3 | 52.3 | 99.3 | 26.1 | 151.6 | 125.5 |
現金流單位：萬元
2026 Q22,630 萬元−41 萬元2,589 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 | 2,630 | −41 | 2,589 |
| 2026 Q1 | 1,534 | −23 | 1,511 |
| 2025 Q4 | 4,918 | −19 | 4,900 |
| 2025 Q3 | −572 | −24 | −596 |
| 2025 Q2 | 788 | −284 | 504 |
| 2025 Q1 | 3,069 | −15 | 3,054 |
| 2024 Q4 | 6,939 | −171 | 6,767 |
| 2024 Q3 | 1,593 | −1,087 | 506 |
| 2024 Q2 | 1,713 | −23 | 1,691 |
| 2024 Q1 | 4,351 | −3,125 | 1,226 |
| 2023 Q4 | 2,659 | −71 | 2,588 |
| 2023 Q3 | 1,603 | −2,370 | −767 |
| 2023 Q2 | 738 | −498 | 240 |
| 2023 Q1 | 534 | −392 | 142 |
| 2022 Q4 | 3,772 | −3,702 | 70 |
| 2022 Q3 | 1,886 | −624 | 1,262 |
| 2022 Q2 | 7,929 | −868 | 7,061 |
| 2022 Q1 | 3,313 | −1,925 | 1,389 |
| 2021 Q4 | 5,980 | −954 | 5,026 |
| 2021 Q3 | 2,573 | −4,375 | −1,801 |