點晶
328817.95−0.30−1.64%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 Q244.93%271.05%65.07%1.8 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 | 44.93% | 271.05% | 65.07% | 1.8 |
| 2026 Q1 | 48.17% | 218.14% | 61.23% | −0.9 |
| 2025 Q4 | 48.47% | 223.32% | 56.34% | −1.0 |
| 2025 Q3 | 46.95% | 235.46% | 56.95% | −2.1 |
| 2025 Q2 | 54.17% | 200.41% | 50.79% | 3.4 |
| 2025 Q1 | 52.38% | 222.29% | 56.42% | −10.3 |
| 2024 Q4 | 50.81% | 237.47% | 61.77% | 15.1 |
| 2024 Q3 | 56.75% | 237.58% | 55.34% | −3.4 |
| 2024 Q2 | 54.51% | 255.33% | 56.87% | −6.3 |
| 2024 Q1 | 52.11% | 275.86% | 52.92% | −11.7 |
| 2023 Q4 | 51.31% | 284.58% | 65.79% | 4.7 |
| 2023 Q3 | 52.88% | 233.87% | 58.37% | 1.7 |
| 2023 Q2 | 53.06% | 222.27% | 56.51% | −0.9 |
| 2023 Q1 | 53.13% | 226.62% | 66.32% | 1.7 |
| 2022 Q4 | 55.36% | 212.98% | 68.61% | 1.3 |
| 2022 Q3 | 57.26% | 201.82% | 68.36% | 4.4 |
| 2022 Q2 | 59.75% | 191.41% | 61.93% | 1.0 |
| 2022 Q1 | 61.80% | 184.20% | 58.31% | 1.5 |
| 2021 Q4 | 62.38% | 184.55% | 61.68% | −48.6 |
| 2021 Q3 | 54.40% | 225.91% | 63.84% | 0.9 |
經營效率單位：天
2026 Q269.0 天1,714.4 天20.1 天1,783.4 天1,763.3 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 | 69.0 | 1,714.4 | 20.1 | 1,783.4 | 1,763.3 |
| 2026 Q1 | 79.4 | 2,494.6 | 39.4 | 2,574.0 | 2,534.6 |
| 2025 Q4 | 56.8 | 1,693.9 | 19.8 | 1,750.7 | 1,730.9 |
| 2025 Q3 | 74.1 | 1,568.3 | 9.8 | 1,642.5 | 1,632.7 |
| 2025 Q2 | 68.6 | 2,908.2 | 19.7 | 2,976.8 | 2,957.1 |
| 2025 Q1 | 66.5 | 1,114.8 | 13.2 | 1,181.4 | 1,168.2 |
| 2024 Q4 | 49.0 | 1,190.8 | 22.0 | 1,239.8 | 1,217.8 |
| 2024 Q3 | 52.6 | 1,208.2 | 17.8 | 1,260.7 | 1,242.9 |
| 2024 Q2 | 37.9 | 1,431.8 | 12.1 | 1,469.7 | 1,457.6 |
| 2024 Q1 | 48.1 | 1,486.2 | 14.6 | 1,534.3 | 1,519.7 |
| 2023 Q4 | 40.6 | 1,466.2 | 23.6 | 1,506.8 | 1,483.2 |
| 2023 Q3 | 41.0 | 1,038.1 | 32.1 | 1,079.1 | 1,047.0 |
| 2023 Q2 | 37.8 | 1,479.9 | 35.9 | 1,517.7 | 1,481.8 |
| 2023 Q1 | 46.8 | 1,240.0 | 19.0 | 1,286.8 | 1,267.8 |
| 2022 Q4 | 52.7 | 827.9 | 12.9 | 880.6 | 867.7 |
| 2022 Q3 | 41.9 | 944.6 | 24.3 | 986.5 | 962.2 |
| 2022 Q2 | 29.4 | 726.1 | 33.8 | 755.5 | 721.7 |
| 2022 Q1 | 39.3 | 1,418.9 | 81.8 | 1,458.2 | 1,376.4 |
| 2021 Q4 | 34.9 | 253.7 | 16.5 | 288.6 | 272.2 |
| 2021 Q3 | 41.4 | 1,136.3 | 80.3 | 1,177.7 | 1,097.4 |
現金流單位：萬元
2026 Q2946 萬元0 萬元946 萬元
單季現金流（萬元）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | 946 | 0 | 946 |
| 2026 Q1 | −21 | 0 | −21 |
| 2025 Q4 | −115 | −38 | −152 |
| 2025 Q3 | −458 | −102 | −560 |
| 2025 Q2 | 484 | −66 | 418 |
| 2025 Q1 | 75 | −5 | 71 |
| 2024 Q4 | −5 | −27 | −32 |
| 2024 Q3 | −166 | −14 | −179 |
| 2024 Q2 | −490 | −3 | −493 |
| 2024 Q1 | −289 | −13 | −301 |
| 2023 Q4 | 1,043 | 0 | 1,043 |
| 2023 Q3 | −908 | −80 | −988 |
| 2023 Q2 | 685 | −17 | 668 |
| 2023 Q1 | 690 | −58 | 632 |
| 2022 Q4 | 553 | −8 | 545 |
| 2022 Q3 | −413 | −15 | −428 |
| 2022 Q2 | −322 | −23 | −345 |
| 2022 Q1 | 301 | −8 | 294 |
| 2021 Q4 | 177 | −32 | 145 |
| 2021 Q3 | 579 | −14 | 566 |