微端
328539.65−2.95−6.92%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 Q252.03%170.39%140.92%120.1 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 | 52.03% | 170.39% | 140.92% | 120.1 |
| 2026 Q1 | 40.62% | 222.40% | 199.18% | 47.6 |
| 2025 Q4 | 30.26% | 306.39% | 268.96% | 184.3 |
| 2025 Q3 | 26.86% | 330.37% | 293.55% | 304.4 |
| 2025 Q2 | 31.09% | 286.89% | 253.09% | −94.7 |
| 2025 Q1 | 30.59% | 297.83% | 260.50% | 11.6 |
| 2024 Q4 | 27.89% | 336.92% | 293.77% | 104.9 |
| 2024 Q3 | 28.68% | 348.54% | 304.36% | 41.2 |
| 2024 Q2 | 32.80% | 297.94% | 257.01% | 77.6 |
| 2024 Q1 | 26.50% | 373.55% | 319.72% | 59.9 |
| 2023 Q4 | 27.58% | 355.09% | 304.56% | 14.4 |
| 2023 Q3 | 33.44% | 285.86% | 252.51% | 50.1 |
| 2023 Q2 | 35.78% | 259.73% | 226.33% | 57.6 |
| 2023 Q1 | 34.97% | 261.59% | 225.27% | −10.7 |
| 2022 Q4 | 36.30% | 257.40% | 219.52% | 8.0 |
| 2022 Q3 | 40.25% | 228.99% | 186.22% | −10.4 |
| 2022 Q2 | 39.03% | 233.68% | 184.10% | −5.2 |
| 2022 Q1 | 37.55% | 252.02% | 192.29% | −3.3 |
| 2021 Q4 | 38.34% | 242.33% | 190.43% | −2.7 |
| 2021 Q3 | 41.59% | 231.93% | 182.62% | 14.6 |
經營效率單位：天
2026 Q251.0 天50.4 天82.8 天101.4 天18.6 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 | 51.0 | 50.4 | 82.8 | 101.4 | 18.6 |
| 2026 Q1 | 49.1 | 47.9 | 67.9 | 97.0 | 29.1 |
| 2025 Q4 | 51.8 | 51.8 | 64.7 | 103.6 | 38.9 |
| 2025 Q3 | 55.6 | 56.4 | 61.2 | 112.0 | 50.8 |
| 2025 Q2 | 49.2 | 56.8 | 60.0 | 105.9 | 45.9 |
| 2025 Q1 | 70.8 | 74.6 | 87.8 | 145.4 | 57.6 |
| 2024 Q4 | 56.3 | 52.1 | 64.3 | 108.4 | 44.1 |
| 2024 Q3 | 55.7 | 48.6 | 53.9 | 104.3 | 50.3 |
| 2024 Q2 | 53.1 | 58.3 | 79.0 | 111.5 | 32.5 |
| 2024 Q1 | 52.1 | 66.2 | 121.2 | 118.3 | −2.8 |
| 2023 Q4 | 53.7 | 72.1 | 166.5 | 125.9 | −40.6 |
| 2023 Q3 | 55.6 | 62.3 | 160.0 | 117.9 | −42.1 |
| 2023 Q2 | 56.3 | 56.5 | 126.3 | 112.8 | −13.6 |
| 2023 Q1 | 75.9 | 71.0 | 142.5 | 146.9 | 4.4 |
| 2022 Q4 | 63.5 | 62.3 | 115.7 | 125.8 | 10.1 |
| 2022 Q3 | 75.7 | 74.2 | 125.3 | 149.9 | 24.6 |
| 2022 Q2 | 65.4 | 82.9 | 113.2 | 148.3 | 35.1 |
| 2022 Q1 | 99.9 | 126.0 | 178.5 | 225.9 | 47.4 |
| 2021 Q4 | 68.9 | 76.8 | 144.0 | 145.7 | 1.8 |
| 2021 Q3 | 59.1 | 66.3 | 149.1 | 125.4 | −23.7 |
現金流單位：億元
2026 Q2−0.13 億元−0.01 億元−0.14 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 | −0.13 | −0.01 | −0.14 |
| 2026 Q1 | 1.13 | 0.00 | 1.13 |
| 2025 Q4 | 0.31 | −0.01 | 0.31 |
| 2025 Q3 | 0.04 | 0.00 | 0.03 |
| 2025 Q2 | −0.18 | −0.01 | −0.18 |
| 2025 Q1 | 0.24 | 0.00 | 0.24 |
| 2024 Q4 | 0.29 | 0.00 | 0.29 |
| 2024 Q3 | 0.44 | 0.00 | 0.43 |
| 2024 Q2 | 0.11 | −0.01 | 0.10 |
| 2024 Q1 | 0.04 | 0.00 | 0.04 |
| 2023 Q4 | −0.19 | 0.00 | −0.19 |
| 2023 Q3 | 0.46 | 0.00 | 0.46 |
| 2023 Q2 | 0.87 | 0.00 | 0.87 |
| 2023 Q1 | 0.14 | 0.00 | 0.14 |
| 2022 Q4 | 0.49 | 0.00 | 0.49 |
| 2022 Q3 | 0.13 | 0.00 | 0.13 |
| 2022 Q2 | 0.32 | −0.34 | −0.02 |
| 2022 Q1 | −0.10 | 0.00 | −0.10 |
| 2021 Q4 | −0.40 | −0.14 | −0.54 |
| 2021 Q3 | −0.28 | −0.01 | −0.29 |
財經資料來源：FinLab