佳穎
331066.5+2.0+3.10%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 Q272.81%127.68%34.24%6.4 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 | 72.81% | 127.68% | 34.24% | 6.4 |
| 2026 Q1 | 67.83% | 128.60% | 26.37% | 3.9 |
| 2025 Q4 | 68.63% | 128.00% | 25.01% | 4.5 |
| 2025 Q3 | 69.29% | 127.78% | 24.69% | 4.3 |
| 2025 Q2 | 70.51% | 125.60% | 24.94% | 2.6 |
| 2025 Q1 | 68.63% | 129.96% | 29.06% | 16.0 |
| 2024 Q4 | 76.15% | 118.33% | 24.16% | 3.8 |
| 2024 Q3 | 76.69% | 125.09% | 26.50% | 5.5 |
| 2024 Q2 | 76.85% | 120.59% | 23.72% | 4.6 |
| 2024 Q1 | 72.21% | 131.99% | 29.62% | 4.3 |
| 2023 Q4 | 73.20% | 129.72% | 30.21% | 5.7 |
| 2023 Q3 | 74.72% | 129.51% | 27.75% | 11.1 |
| 2023 Q2 | 76.78% | 125.25% | 24.51% | 8.0 |
| 2023 Q1 | 74.29% | 132.79% | 24.16% | 4.6 |
| 2022 Q4 | 76.47% | 130.81% | 24.87% | 4.1 |
| 2022 Q3 | 76.76% | 132.21% | 26.47% | 9.3 |
| 2022 Q2 | 77.58% | 132.70% | 26.80% | 6.5 |
| 2022 Q1 | 75.86% | 139.03% | 31.79% | 9.5 |
| 2021 Q4 | 77.27% | 137.57% | 29.67% | 3.5 |
| 2021 Q3 | 76.75% | 140.58% | 27.14% | 7.3 |
經營效率單位：天
2026 Q272.6 天608.8 天72.9 天681.4 天608.5 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 | 72.6 | 608.8 | 72.9 | 681.4 | 608.5 |
| 2026 Q1 | 109.6 | 1,015.0 | 111.2 | 1,124.6 | 1,013.4 |
| 2025 Q4 | 100.9 | 886.9 | 99.7 | 987.8 | 888.2 |
| 2025 Q3 | 99.1 | 974.3 | 106.9 | 1,073.4 | 966.5 |
| 2025 Q2 | 105.5 | 1,058.7 | 113.8 | 1,164.2 | 1,050.4 |
| 2025 Q1 | 34.4 | 313.7 | 34.6 | 348.1 | 313.6 |
| 2024 Q4 | 110.5 | 1,134.8 | 112.3 | 1,245.3 | 1,133.1 |
| 2024 Q3 | 105.2 | 1,226.1 | 97.7 | 1,331.2 | 1,233.5 |
| 2024 Q2 | 103.7 | 1,332.0 | 105.8 | 1,435.7 | 1,329.9 |
| 2024 Q1 | 113.7 | 1,359.1 | 124.4 | 1,472.9 | 1,348.4 |
| 2023 Q4 | 76.4 | 694.5 | 67.7 | 770.9 | 703.2 |
| 2023 Q3 | 61.8 | 574.1 | 52.4 | 635.9 | 583.5 |
| 2023 Q2 | 110.4 | 1,275.3 | 104.4 | 1,385.7 | 1,281.3 |
| 2023 Q1 | 107.9 | 1,253.7 | 110.9 | 1,361.6 | 1,250.7 |
| 2022 Q4 | 98.0 | 1,121.7 | 116.9 | 1,219.7 | 1,102.8 |
| 2022 Q3 | 98.9 | 1,092.4 | 114.9 | 1,191.3 | 1,076.4 |
| 2022 Q2 | 101.4 | 1,005.1 | 107.1 | 1,106.5 | 999.4 |
| 2022 Q1 | 95.6 | 915.4 | 94.3 | 1,011.0 | 916.7 |
| 2021 Q4 | 104.3 | 1,130.8 | 108.0 | 1,235.2 | 1,127.2 |
| 2021 Q3 | 109.1 | 1,145.4 | 114.9 | 1,254.5 | 1,139.6 |
現金流單位：億元
2026 Q21.84 億元−0.08 億元1.76 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 | 1.84 | −0.08 | 1.76 |
| 2026 Q1 | 0.60 | −0.05 | 0.55 |
| 2025 Q4 | 0.84 | −0.10 | 0.75 |
| 2025 Q3 | −0.44 | −0.25 | −0.69 |
| 2025 Q2 | 0.87 | −0.12 | 0.76 |
| 2025 Q1 | 6.60 | −0.04 | 6.56 |
| 2024 Q4 | 0.35 | −0.03 | 0.32 |
| 2024 Q3 | −0.12 | −0.13 | −0.25 |
| 2024 Q2 | 0.03 | −0.04 | −0.01 |
| 2024 Q1 | 0.37 | −0.15 | 0.22 |
| 2023 Q4 | 1.42 | −0.21 | 1.21 |
| 2023 Q3 | 1.51 | −0.04 | 1.47 |
| 2023 Q2 | 0.73 | −0.04 | 0.69 |
| 2023 Q1 | −0.14 | −0.03 | −0.16 |
| 2022 Q4 | −0.44 | 0.06 | −0.38 |
| 2022 Q3 | −0.07 | −1.81 | −1.88 |
| 2022 Q2 | 1.12 | −0.06 | 1.06 |
| 2022 Q1 | −0.39 | −0.07 | −0.46 |
| 2021 Q4 | 0.25 | −0.08 | 0.17 |
| 2021 Q3 | −0.73 | −0.11 | −0.83 |