志豐
320631.10−1.70−5.18%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 Q246.63%199.66%170.57%1,907.4 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 | 46.63% | 199.66% | 170.57% | 1,907.4 |
| 2026 Q1 | 42.01% | 222.90% | 189.94% | 986.4 |
| 2025 Q4 | 42.73% | 218.03% | 186.58% | 353.0 |
| 2025 Q3 | 43.97% | 210.54% | 181.48% | 314.7 |
| 2025 Q2 | 49.87% | 186.15% | 157.40% | 125.2 |
| 2025 Q1 | 43.96% | 211.90% | 175.75% | 73.8 |
| 2024 Q4 | 46.89% | 200.45% | 166.24% | 27.2 |
| 2024 Q3 | 48.83% | 192.14% | 159.69% | 33.0 |
| 2024 Q2 | 52.25% | 176.97% | 151.75% | 79.3 |
| 2024 Q1 | 47.46% | 196.74% | 163.89% | 46.8 |
| 2023 Q4 | 50.42% | 191.09% | 164.27% | 35.9 |
| 2023 Q3 | 52.16% | 184.24% | 152.48% | 35.1 |
| 2023 Q2 | 56.13% | 167.42% | 143.34% | 63.0 |
| 2023 Q1 | 50.77% | 187.75% | 155.87% | 32.1 |
| 2022 Q4 | 54.01% | 172.16% | 139.82% | 23.1 |
| 2022 Q3 | 55.57% | 163.17% | 132.33% | 56.7 |
| 2022 Q2 | 60.49% | 148.80% | 119.92% | 51.2 |
| 2022 Q1 | 56.42% | 159.04% | 121.25% | 30.9 |
| 2021 Q4 | 59.17% | 151.24% | 116.03% | 16.9 |
| 2021 Q3 | 63.26% | 140.19% | 107.48% | 44.7 |
經營效率單位：天
2026 Q298.8 天38.3 天226.2 天137.1 天−89.2 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 | 98.8 | 38.3 | 226.2 | 137.1 | −89.2 |
| 2026 Q1 | 111.3 | 43.1 | 247.4 | 154.3 | −93.0 |
| 2025 Q4 | 120.8 | 42.8 | 255.4 | 163.7 | −91.7 |
| 2025 Q3 | 109.4 | 41.7 | 232.1 | 151.1 | −81.0 |
| 2025 Q2 | 96.1 | 43.5 | 207.5 | 139.6 | −68.0 |
| 2025 Q1 | 112.0 | 52.5 | 226.3 | 164.5 | −61.8 |
| 2024 Q4 | 125.4 | 53.5 | 245.4 | 178.9 | −66.5 |
| 2024 Q3 | 109.7 | 41.6 | 208.1 | 151.3 | −56.9 |
| 2024 Q2 | 99.8 | 40.0 | 182.6 | 139.8 | −42.7 |
| 2024 Q1 | 115.9 | 46.3 | 220.5 | 162.2 | −58.3 |
| 2023 Q4 | 119.9 | 39.5 | 239.9 | 159.4 | −80.5 |
| 2023 Q3 | 103.1 | 31.8 | 210.6 | 135.0 | −75.6 |
| 2023 Q2 | 94.9 | 31.3 | 179.7 | 126.2 | −53.5 |
| 2023 Q1 | 117.9 | 44.0 | 210.5 | 161.8 | −48.6 |
| 2022 Q4 | 124.7 | 43.5 | 216.7 | 168.2 | −48.5 |
| 2022 Q3 | 110.4 | 36.8 | 189.8 | 147.2 | −42.6 |
| 2022 Q2 | 98.0 | 38.8 | 179.5 | 136.8 | −42.8 |
| 2022 Q1 | 114.8 | 46.4 | 201.9 | 161.2 | −40.7 |
| 2021 Q4 | 110.1 | 42.5 | 184.5 | 152.6 | −31.9 |
| 2021 Q3 | 101.0 | 42.5 | 173.6 | 143.5 | −30.1 |
現金流單位：億元
2026 Q20.19 億元−0.01 億元0.18 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 | 0.19 | −0.01 | 0.18 |
| 2026 Q1 | 0.52 | −0.02 | 0.49 |
| 2025 Q4 | 0.69 | −0.10 | 0.59 |
| 2025 Q3 | −0.05 | −0.20 | −0.25 |
| 2025 Q2 | 1.75 | −0.01 | 1.75 |
| 2025 Q1 | 0.98 | −0.03 | 0.95 |
| 2024 Q4 | 1.26 | −0.04 | 1.23 |
| 2024 Q3 | 0.78 | −0.07 | 0.71 |
| 2024 Q2 | 1.10 | −0.06 | 1.05 |
| 2024 Q1 | 0.89 | −0.05 | 0.84 |
| 2023 Q4 | 1.24 | −0.04 | 1.20 |
| 2023 Q3 | 0.88 | −0.05 | 0.83 |
| 2023 Q2 | 1.97 | −0.04 | 1.93 |
| 2023 Q1 | 2.11 | −0.07 | 2.04 |
| 2022 Q4 | 1.75 | −0.07 | 1.68 |
| 2022 Q3 | 0.91 | −0.05 | 0.86 |
| 2022 Q2 | 1.87 | −0.03 | 1.84 |
| 2022 Q1 | 1.79 | −0.05 | 1.74 |
| 2021 Q4 | 0.16 | −0.08 | 0.08 |
| 2021 Q3 | 0.44 | −0.14 | 0.30 |