優群
3217108−5.5−4.85%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 Q231.94%201.19%158.88%4,113.0 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 | 31.94% | 201.19% | 158.88% | 4,113.0 |
| 2026 Q1 | 22.15% | 309.20% | 246.71% | 6,668.7 |
| 2025 Q4 | 23.92% | 293.68% | 241.80% | 7,294.0 |
| 2025 Q3 | 20.77% | 320.26% | 265.77% | 7,817.2 |
| 2025 Q2 | 32.35% | 209.69% | 178.21% | 4,681.3 |
| 2025 Q1 | 20.64% | 326.81% | 270.74% | 5,122.6 |
| 2024 Q4 | 21.16% | 311.24% | 259.31% | 5,962.7 |
| 2024 Q3 | 18.89% | 325.59% | 266.47% | 6,073.1 |
| 2024 Q2 | 26.82% | 236.69% | 198.89% | 4,378.5 |
| 2024 Q1 | 18.17% | 359.88% | 300.74% | 3,794.2 |
| 2023 Q4 | 19.31% | 326.78% | 269.88% | 588.3 |
| 2023 Q3 | 19.24% | 311.90% | 256.75% | 2,523.4 |
| 2023 Q2 | 24.79% | 230.32% | 195.28% | 3,398.4 |
| 2023 Q1 | 16.22% | 367.82% | 308.12% | 1,858.5 |
| 2022 Q4 | 19.77% | 306.77% | 250.76% | 2,102.3 |
| 2022 Q3 | 18.96% | 315.72% | 248.30% | 1,334.2 |
| 2022 Q2 | 28.52% | 216.84% | 167.36% | 4,302.9 |
| 2022 Q1 | 20.58% | 310.86% | 248.40% | 8,514.7 |
| 2021 Q4 | 20.78% | 294.17% | 237.25% | 5,161.0 |
| 2021 Q3 | 21.06% | 295.87% | 235.03% | 3,936.4 |
經營效率單位：天
2026 Q2116.8 天157.3 天46.3 天274.1 天227.8 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 | 116.8 | 157.3 | 46.3 | 274.1 | 227.8 |
| 2026 Q1 | 126.0 | 141.5 | 52.6 | 267.4 | 214.9 |
| 2025 Q4 | 123.9 | 107.9 | 45.0 | 231.8 | 186.8 |
| 2025 Q3 | 106.8 | 90.7 | 35.2 | 197.5 | 162.3 |
| 2025 Q2 | 103.0 | 95.9 | 34.4 | 198.8 | 164.5 |
| 2025 Q1 | 121.8 | 117.2 | 43.8 | 239.0 | 195.2 |
| 2024 Q4 | 121.4 | 106.7 | 43.7 | 228.1 | 184.5 |
| 2024 Q3 | 99.5 | 95.7 | 34.7 | 195.3 | 160.6 |
| 2024 Q2 | 112.2 | 115.4 | 31.7 | 227.7 | 196.0 |
| 2024 Q1 | 132.8 | 122.3 | 37.4 | 255.1 | 217.7 |
| 2023 Q4 | 125.8 | 107.8 | 45.5 | 233.6 | 188.1 |
| 2023 Q3 | 106.8 | 85.5 | 37.0 | 192.3 | 155.3 |
| 2023 Q2 | 108.8 | 89.1 | 30.2 | 197.9 | 167.7 |
| 2023 Q1 | 126.9 | 114.6 | 34.5 | 241.5 | 207.0 |
| 2022 Q4 | 131.4 | 113.6 | 29.0 | 245.0 | 215.9 |
| 2022 Q3 | 138.5 | 134.2 | 37.9 | 272.7 | 234.8 |
| 2022 Q2 | 134.1 | 128.4 | 46.5 | 262.5 | 216.0 |
| 2022 Q1 | 125.1 | 109.5 | 44.4 | 234.6 | 190.1 |
| 2021 Q4 | 120.1 | 98.5 | 42.1 | 218.6 | 176.6 |
| 2021 Q3 | 102.3 | 93.4 | 36.7 | 195.6 | 158.9 |
現金流單位：億元
2026 Q22.52 億元−0.49 億元2.03 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 | 2.52 | −0.49 | 2.03 |
| 2026 Q1 | 3.07 | −0.54 | 2.53 |
| 2025 Q4 | 5.14 | −0.67 | 4.47 |
| 2025 Q3 | 3.25 | −0.54 | 2.71 |
| 2025 Q2 | 2.61 | −0.50 | 2.12 |
| 2025 Q1 | 4.21 | −0.43 | 3.78 |
| 2024 Q4 | 4.27 | −0.56 | 3.71 |
| 2024 Q3 | 2.22 | −0.18 | 2.04 |
| 2024 Q2 | 2.50 | −0.20 | 2.30 |
| 2024 Q1 | 2.93 | −0.15 | 2.78 |
| 2023 Q4 | 2.95 | −0.26 | 2.69 |
| 2023 Q3 | 1.79 | −0.56 | 1.23 |
| 2023 Q2 | 2.19 | −0.78 | 1.41 |
| 2023 Q1 | 1.91 | −0.12 | 1.79 |
| 2022 Q4 | 2.78 | −0.38 | 2.40 |
| 2022 Q3 | 2.33 | −0.26 | 2.06 |
| 2022 Q2 | 2.31 | −0.50 | 1.81 |
| 2022 Q1 | 2.36 | −0.26 | 2.10 |
| 2021 Q4 | 2.63 | −0.70 | 1.93 |
| 2021 Q3 | 1.65 | −0.95 | 0.70 |
財經資料來源：FinLab