佰研
320544.00−1.30−2.87%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 Q211.82%661.84%234.76%−8.3 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 | 11.82% | 661.84% | 234.76% | −8.3 |
| 2026 Q1 | 6.77% | >999% | 318.32% | 250.0 |
| 2025 Q4 | 2.51% | >999% | 628.45% | −11,743.0 |
| 2025 Q3 | 5.19% | >999% | 339.88% | −779.9 |
| 2025 Q2 | 7.56% | >999% | 220.15% | −596.5 |
| 2025 Q1 | 16.58% | 294.94% | 146.96% | −485.5 |
| 2024 Q4 | 19.25% | 272.63% | 147.61% | −151.1 |
| 2024 Q3 | 18.62% | 266.97% | 158.25% | −320.0 |
| 2024 Q2 | 17.91% | 276.32% | 173.41% | −293.4 |
| 2024 Q1 | 18.37% | 291.97% | 186.66% | −192.4 |
| 2023 Q4 | 20.73% | 261.84% | 163.46% | −1,289.8 |
| 2023 Q3 | 20.20% | 292.70% | 203.58% | −714.8 |
| 2023 Q2 | 19.25% | 342.69% | 252.17% | −575.3 |
| 2023 Q1 | 19.34% | 348.49% | 259.33% | −466.2 |
| 2022 Q4 | 21.36% | 321.82% | 223.51% | −193.4 |
| 2022 Q3 | 20.29% | 375.33% | 250.78% | −210.7 |
| 2022 Q2 | 20.98% | 360.49% | 246.22% | −658.0 |
| 2022 Q1 | 17.16% | 438.93% | 313.23% | −473.7 |
| 2021 Q4 | 21.31% | 355.85% | 250.00% | −244.9 |
| 2021 Q3 | 21.25% | 367.18% | 239.21% | −175.1 |
經營效率單位：天
2026 Q253.5 天29.8 天18.5 天83.3 天64.8 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 | 53.5 | 29.8 | 18.5 | 83.3 | 64.8 |
| 2026 Q1 | 23.8 | 14.5 | 13.2 | 38.3 | 25.2 |
| 2025 Q4 | 49.0 | 21.2 | 61.1 | 70.2 | 9.1 |
| 2025 Q3 | 30.4 | 14.9 | 54.7 | 45.2 | −9.5 |
| 2025 Q2 | 23.8 | 23.3 | 52.9 | 47.1 | −5.8 |
| 2025 Q1 | 32.0 | 32.5 | 61.5 | 64.5 | 3.0 |
| 2024 Q4 | 30.0 | 29.9 | 62.3 | 59.9 | −2.4 |
| 2024 Q3 | 29.4 | 29.6 | 63.5 | 59.0 | −4.5 |
| 2024 Q2 | 31.0 | 33.3 | 63.2 | 64.3 | 1.1 |
| 2024 Q1 | 32.8 | 32.5 | 61.1 | 65.3 | 4.2 |
| 2023 Q4 | 34.4 | 29.3 | 64.6 | 63.7 | −0.9 |
| 2023 Q3 | 30.4 | 29.1 | 56.2 | 59.5 | 3.3 |
| 2023 Q2 | 29.7 | 28.9 | 45.0 | 58.5 | 13.6 |
| 2023 Q1 | 32.9 | 27.2 | 59.1 | 60.1 | 1.0 |
| 2022 Q4 | 34.1 | 25.9 | 55.3 | 60.0 | 4.7 |
| 2022 Q3 | 29.3 | 26.1 | 40.4 | 55.4 | 15.0 |
| 2022 Q2 | 25.8 | 26.8 | 42.2 | 52.6 | 10.4 |
| 2022 Q1 | 29.2 | 24.2 | 53.6 | 53.4 | −0.2 |
| 2021 Q4 | 31.9 | 26.6 | 49.1 | 58.4 | 9.4 |
| 2021 Q3 | 32.0 | 31.7 | 39.4 | 63.7 | 24.3 |
現金流單位：億元
2026 Q2−1.24 億元−0.51 億元−1.74 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 | −1.24 | −0.51 | −1.74 |
| 2026 Q1 | −0.70 | 0.00 | −0.70 |
| 2025 Q4 | −0.24 | 0.00 | −0.24 |
| 2025 Q3 | −0.02 | 0.00 | −0.02 |
| 2025 Q2 | −0.08 | 0.00 | −0.08 |
| 2025 Q1 | −0.08 | 0.00 | −0.08 |
| 2024 Q4 | −0.11 | 0.00 | −0.11 |
| 2024 Q3 | −0.14 | −0.02 | −0.16 |
| 2024 Q2 | −0.03 | −0.01 | −0.03 |
| 2024 Q1 | −0.19 | 0.00 | −0.19 |
| 2023 Q4 | −0.20 | 0.00 | −0.20 |
| 2023 Q3 | 0.04 | 0.00 | 0.04 |
| 2023 Q2 | 0.01 | 0.00 | 0.01 |
| 2023 Q1 | −0.57 | −0.02 | −0.59 |
| 2022 Q4 | 0.30 | 0.00 | 0.30 |
| 2022 Q3 | −0.23 | 0.00 | −0.23 |
| 2022 Q2 | −0.17 | 0.00 | −0.17 |
| 2022 Q1 | −0.45 | 0.00 | −0.46 |
| 2021 Q4 | 0.35 | 0.00 | 0.35 |
| 2021 Q3 | −0.22 | −0.01 | −0.22 |