全科
320940.50−1.65−3.91%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 Q274.58%145.90%92.90%14.6 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 | 74.58% | 145.90% | 92.90% | 14.6 |
| 2026 Q1 | 75.99% | 128.79% | 89.38% | 22.1 |
| 2025 Q4 | 68.12% | 144.12% | 115.36% | 23.8 |
| 2025 Q3 | 69.38% | 140.02% | 111.88% | 18.7 |
| 2025 Q2 | 70.82% | 135.63% | 108.18% | −3.8 |
| 2025 Q1 | 73.23% | 134.78% | 109.63% | 8.2 |
| 2024 Q4 | 69.54% | 166.64% | 92.46% | 5.0 |
| 2024 Q3 | 74.07% | 144.61% | 76.84% | 5.6 |
| 2024 Q2 | 75.64% | 136.48% | 53.40% | 5.2 |
| 2024 Q1 | 76.79% | 131.41% | 48.89% | 2.5 |
| 2023 Q4 | 73.80% | 145.12% | 61.01% | 2.1 |
| 2023 Q3 | 77.07% | 127.07% | 49.57% | 3.1 |
| 2023 Q2 | 80.74% | 122.35% | 40.85% | 1.8 |
| 2023 Q1 | 84.87% | 119.23% | 58.02% | 2.6 |
| 2022 Q4 | 77.34% | 133.66% | 64.81% | 3.1 |
| 2022 Q3 | 78.36% | 132.96% | 63.66% | 6.6 |
| 2022 Q2 | 80.05% | 126.24% | 72.54% | 14.2 |
| 2022 Q1 | 80.49% | 125.29% | 81.38% | 16.9 |
| 2021 Q4 | 75.21% | 127.99% | 79.99% | 9.3 |
| 2021 Q3 | 79.07% | 121.86% | 97.20% | 14.7 |
經營效率單位：天
2026 Q256.9 天34.8 天42.1 天91.6 天49.5 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 | 56.9 | 34.8 | 42.1 | 91.6 | 49.5 |
| 2026 Q1 | 53.9 | 24.2 | 33.7 | 78.1 | 44.4 |
| 2025 Q4 | 65.6 | 23.2 | 34.9 | 88.8 | 53.9 |
| 2025 Q3 | 61.0 | 23.0 | 35.0 | 84.0 | 49.0 |
| 2025 Q2 | 88.8 | 30.5 | 53.2 | 119.3 | 66.1 |
| 2025 Q1 | 56.4 | 33.8 | 33.1 | 90.2 | 57.1 |
| 2024 Q4 | 58.1 | 72.7 | 37.0 | 130.9 | 93.9 |
| 2024 Q3 | 32.7 | 70.1 | 34.7 | 102.7 | 68.0 |
| 2024 Q2 | 33.3 | 96.1 | 44.5 | 129.4 | 84.9 |
| 2024 Q1 | 34.6 | 95.3 | 45.4 | 130.0 | 84.6 |
| 2023 Q4 | 34.0 | 80.6 | 44.5 | 114.6 | 70.1 |
| 2023 Q3 | 37.3 | 90.6 | 48.5 | 127.9 | 79.3 |
| 2023 Q2 | 39.3 | 103.0 | 81.7 | 142.3 | 60.6 |
| 2023 Q1 | 35.1 | 73.8 | 71.2 | 108.9 | 37.7 |
| 2022 Q4 | 38.7 | 63.5 | 48.1 | 102.2 | 54.1 |
| 2022 Q3 | 39.0 | 54.5 | 45.1 | 93.4 | 48.3 |
| 2022 Q2 | 40.9 | 44.7 | 44.5 | 85.6 | 41.1 |
| 2022 Q1 | 35.6 | 39.3 | 36.8 | 74.9 | 38.1 |
| 2021 Q4 | 48.7 | 40.4 | 52.1 | 89.1 | 37.0 |
| 2021 Q3 | 40.7 | 23.8 | 36.6 | 64.5 | 27.9 |
現金流單位：億元
2026 Q2−18.43 億元−0.01 億元−18.44 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 | −18.43 | −0.01 | −18.44 |
| 2026 Q1 | 1.21 | −0.01 | 1.21 |
| 2025 Q4 | −11.72 | 0.05 | −11.67 |
| 2025 Q3 | 14.10 | −0.07 | 14.03 |
| 2025 Q2 | 17.55 | −0.03 | 17.52 |
| 2025 Q1 | 27.38 | −0.04 | 27.35 |
| 2024 Q4 | 17.59 | −0.06 | 17.53 |
| 2024 Q3 | −7.49 | 0.00 | −7.50 |
| 2024 Q2 | 12.94 | −0.03 | 12.91 |
| 2024 Q1 | −11.91 | −0.01 | −11.93 |
| 2023 Q4 | 13.55 | −4.24 | 9.31 |
| 2023 Q3 | 18.08 | −0.06 | 18.01 |
| 2023 Q2 | −28.55 | −0.09 | −28.64 |
| 2023 Q1 | 1.76 | −0.14 | 1.62 |
| 2022 Q4 | 3.97 | −0.08 | 3.89 |
| 2022 Q3 | −2.63 | −0.02 | −2.64 |
| 2022 Q2 | 0.03 | −0.02 | 0.01 |
| 2022 Q1 | −3.03 | −0.02 | −3.06 |
| 2021 Q4 | −4.02 | −0.03 | −4.05 |
| 2021 Q3 | 12.21 | −0.04 | 12.17 |
財經資料來源：FinLab