原相
3227170.5−3.5−2.01%收盤・資料日 2026-11-06
股期 法說 11/12
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q222.55%310.76%282.70%440.4 倍
負債比率（%）
流動比率、速動比率（%）
利息保障倍數（倍）
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| 期間 | 負債比率 | 流動比率 | 速動比率 | 利息保障倍數 |
|---|---|---|---|---|
| 2026 Q2 | 22.55% | 310.76% | 282.70% | 440.4 |
| 2026 Q1 | 28.27% | 249.49% | 222.08% | 411.4 |
| 2025 Q4 | 19.56% | 365.52% | 325.16% | 474.1 |
| 2025 Q3 | 19.09% | 372.09% | 327.26% | 423.2 |
| 2025 Q2 | 27.21% | 257.68% | 228.16% | 303.1 |
| 2025 Q1 | 29.31% | 230.12% | 204.20% | 482.7 |
| 2024 Q4 | 18.83% | 368.28% | 324.42% | 471.3 |
| 2024 Q3 | 18.80% | 367.82% | 319.44% | 322.2 |
| 2024 Q2 | 22.86% | 282.05% | 249.39% | 626.1 |
| 2024 Q1 | 23.95% | 277.91% | 247.23% | 395.0 |
| 2023 Q4 | 18.67% | 364.82% | 325.76% | 356.0 |
| 2023 Q3 | 18.22% | 369.78% | 320.65% | 366.9 |
| 2023 Q2 | 24.14% | 273.28% | 238.90% | 240.6 |
| 2023 Q1 | 24.25% | 271.78% | 233.02% | 5.8 |
| 2022 Q4 | 19.06% | 375.56% | 314.24% | −91.5 |
| 2022 Q3 | 20.45% | 344.82% | 285.96% | 680.0 |
| 2022 Q2 | 31.77% | 212.08% | 180.10% | 254.8 |
| 2022 Q1 | 23.55% | 303.66% | 261.70% | 80.1 |
| 2021 Q4 | 24.58% | 280.19% | 236.95% | 119.6 |
| 2021 Q3 | 23.94% | 294.78% | 262.15% | 349.9 |
經營效率單位：天
2026 Q239.6 天92.8 天50.6 天132.4 天81.7 天
週轉天數（天）
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| 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 | 39.6 | 92.8 | 50.6 | 132.4 | 81.7 |
| 2026 Q1 | 42.9 | 107.2 | 53.5 | 150.1 | 96.6 |
| 2025 Q4 | 43.0 | 96.5 | 52.1 | 139.5 | 87.4 |
| 2025 Q3 | 43.5 | 100.5 | 51.9 | 144.0 | 92.1 |
| 2025 Q2 | 42.8 | 106.8 | 56.7 | 149.6 | 92.8 |
| 2025 Q1 | 43.5 | 100.0 | 51.9 | 143.5 | 91.6 |
| 2024 Q4 | 44.3 | 105.4 | 54.5 | 149.7 | 95.2 |
| 2024 Q3 | 46.5 | 98.2 | 62.1 | 144.7 | 82.6 |
| 2024 Q2 | 49.9 | 97.3 | 72.1 | 147.2 | 75.0 |
| 2024 Q1 | 53.0 | 87.7 | 62.8 | 140.7 | 77.9 |
| 2023 Q4 | 48.5 | 92.1 | 55.8 | 140.6 | 84.8 |
| 2023 Q3 | 50.3 | 108.9 | 53.2 | 159.1 | 106.0 |
| 2023 Q2 | 53.2 | 120.5 | 40.7 | 173.7 | 133.0 |
| 2023 Q1 | 58.9 | 172.1 | 43.2 | 231.0 | 187.8 |
| 2022 Q4 | 62.9 | 206.2 | 56.2 | 269.1 | 212.9 |
| 2022 Q3 | 68.1 | 164.4 | 57.5 | 232.5 | 175.1 |
| 2022 Q2 | 57.2 | 137.4 | 58.4 | 194.6 | 136.2 |
| 2022 Q1 | 63.4 | 148.0 | 83.0 | 211.4 | 128.4 |
| 2021 Q4 | 65.0 | 113.1 | 77.3 | 178.2 | 100.9 |
| 2021 Q3 | 52.9 | 74.6 | 55.4 | 127.5 | 72.1 |
現金流單位：億元
2026 Q26.80 億元−0.02 億元6.77 億元
單季現金流（億元）
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| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | 6.80 | −0.02 | 6.77 |
| 2026 Q1 | 3.90 | −0.21 | 3.69 |
| 2025 Q4 | 9.48 | −0.11 | 9.38 |
| 2025 Q3 | 5.80 | −0.04 | 5.76 |
| 2025 Q2 | 5.76 | −0.16 | 5.59 |
| 2025 Q1 | 7.73 | −0.17 | 7.57 |
| 2024 Q4 | 8.73 | −0.21 | 8.52 |
| 2024 Q3 | 5.79 | −0.89 | 4.90 |
| 2024 Q2 | 5.05 | −0.15 | 4.91 |
| 2024 Q1 | 4.35 | −0.07 | 4.28 |
| 2023 Q4 | 5.56 | −0.02 | 5.53 |
| 2023 Q3 | 4.67 | −0.10 | 4.57 |
| 2023 Q2 | 2.86 | −0.05 | 2.80 |
| 2023 Q1 | −1.55 | −0.20 | −1.75 |
| 2022 Q4 | 1.88 | −0.16 | 1.72 |
| 2022 Q3 | 2.78 | 0.01 | 2.80 |
| 2022 Q2 | 1.54 | −0.22 | 1.33 |
| 2022 Q1 | −3.45 | −0.34 | −3.79 |
| 2021 Q4 | 6.72 | −0.37 | 6.36 |
| 2021 Q3 | 7.03 | −0.16 | 6.86 |
財經資料來源：FinLab