加百裕
332323.15−1.35−5.51%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 Q245.97%198.31%108.23%−3.5 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 | 45.97% | 198.31% | 108.23% | −3.5 |
| 2026 Q1 | 49.38% | 185.36% | 109.49% | −4.1 |
| 2025 Q4 | 46.25% | 197.53% | 117.70% | −2.7 |
| 2025 Q3 | 48.21% | 198.28% | 121.20% | −0.9 |
| 2025 Q2 | 48.29% | 189.00% | 119.29% | −4.4 |
| 2025 Q1 | 50.96% | 210.46% | 125.17% | −1.2 |
| 2024 Q4 | 53.14% | 199.82% | 129.42% | −1.1 |
| 2024 Q3 | 54.07% | 223.23% | 145.91% | 0.2 |
| 2024 Q2 | 53.61% | 225.30% | 147.36% | 1.9 |
| 2024 Q1 | 54.69% | 218.46% | 144.95% | −1.9 |
| 2023 Q4 | 52.40% | 233.72% | 166.55% | −8.3 |
| 2023 Q3 | 57.86% | 190.33% | 129.99% | 0.1 |
| 2023 Q2 | 57.91% | 203.45% | 143.07% | 1.7 |
| 2023 Q1 | 61.08% | 188.10% | 122.09% | −7.0 |
| 2022 Q4 | 60.56% | 196.60% | 137.14% | −2.5 |
| 2022 Q3 | 68.41% | 165.57% | 116.87% | 19.2 |
| 2022 Q2 | 66.49% | 171.10% | 111.24% | 12.7 |
| 2022 Q1 | 67.52% | 166.88% | 117.81% | 24.9 |
| 2021 Q4 | 67.28% | 156.44% | 117.36% | 18.8 |
| 2021 Q3 | 68.32% | 143.44% | 98.71% | 29.7 |
經營效率單位：天
2026 Q286.9 天79.2 天90.7 天166.1 天75.4 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 | 86.9 | 79.2 | 90.7 | 166.1 | 75.4 |
| 2026 Q1 | 100.8 | 77.9 | 94.8 | 178.7 | 84.0 |
| 2025 Q4 | 111.7 | 72.8 | 99.0 | 184.5 | 85.5 |
| 2025 Q3 | 90.4 | 64.1 | 84.0 | 154.5 | 70.5 |
| 2025 Q2 | 84.6 | 67.1 | 74.6 | 151.7 | 77.1 |
| 2025 Q1 | 117.7 | 88.3 | 105.9 | 206.0 | 100.1 |
| 2024 Q4 | 105.0 | 68.0 | 94.4 | 173.0 | 78.7 |
| 2024 Q3 | 96.1 | 63.5 | 91.3 | 159.6 | 68.2 |
| 2024 Q2 | 96.2 | 63.9 | 86.6 | 160.2 | 73.6 |
| 2024 Q1 | 120.1 | 71.3 | 86.7 | 191.4 | 104.6 |
| 2023 Q4 | 115.2 | 66.4 | 86.3 | 181.6 | 95.3 |
| 2023 Q3 | 116.1 | 69.4 | 89.7 | 185.5 | 95.8 |
| 2023 Q2 | 110.7 | 67.8 | 69.2 | 178.5 | 109.3 |
| 2023 Q1 | 145.5 | 90.8 | 82.6 | 236.2 | 153.6 |
| 2022 Q4 | 132.4 | 76.5 | 77.4 | 208.8 | 131.4 |
| 2022 Q3 | 120.2 | 76.0 | 81.0 | 196.3 | 115.3 |
| 2022 Q2 | 146.3 | 89.6 | 109.4 | 236.0 | 126.6 |
| 2022 Q1 | 128.8 | 60.7 | 86.6 | 189.5 | 102.9 |
| 2021 Q4 | 108.8 | 53.4 | 70.2 | 162.1 | 92.0 |
| 2021 Q3 | 130.3 | 71.4 | 97.8 | 201.7 | 103.9 |
現金流單位：億元
2026 Q2−1.81 億元−0.12 億元−1.94 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 | −1.81 | −0.12 | −1.94 |
| 2026 Q1 | 1.08 | −0.10 | 0.97 |
| 2025 Q4 | 0.73 | −0.04 | 0.69 |
| 2025 Q3 | −0.58 | −0.08 | −0.67 |
| 2025 Q2 | 1.72 | −0.05 | 1.66 |
| 2025 Q1 | −0.46 | −0.10 | −0.56 |
| 2024 Q4 | −0.04 | −0.08 | −0.12 |
| 2024 Q3 | −0.56 | −0.15 | −0.72 |
| 2024 Q2 | 2.80 | −0.08 | 2.72 |
| 2024 Q1 | 1.19 | −0.13 | 1.06 |
| 2023 Q4 | 2.61 | −0.08 | 2.53 |
| 2023 Q3 | 3.45 | −0.08 | 3.37 |
| 2023 Q2 | 6.57 | −0.15 | 6.42 |
| 2023 Q1 | 1.31 | −0.16 | 1.14 |
| 2022 Q4 | 13.64 | −0.54 | 13.10 |
| 2022 Q3 | −6.65 | −0.81 | −7.46 |
| 2022 Q2 | −0.74 | −0.74 | −1.48 |
| 2022 Q1 | 5.10 | −0.31 | 4.79 |
| 2021 Q4 | 1.77 | −0.42 | 1.35 |
| 2021 Q3 | −3.61 | −0.69 | −4.30 |