利機
344462.9−4.1−6.12%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 Q236.97%197.32%186.99%104.9 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 | 36.97% | 197.32% | 186.99% | 104.9 |
| 2026 Q1 | 29.50% | 236.28% | 215.34% | 317.7 |
| 2025 Q4 | 28.00% | 254.87% | 235.70% | 247.9 |
| 2025 Q3 | 24.78% | 283.35% | 263.57% | 264.7 |
| 2025 Q2 | 31.65% | 233.24% | 220.23% | 132.1 |
| 2025 Q1 | 31.63% | 198.90% | 186.13% | 346.4 |
| 2024 Q4 | 28.97% | 234.58% | 218.24% | 260.2 |
| 2024 Q3 | 26.38% | 252.46% | 235.04% | 183.2 |
| 2024 Q2 | 30.68% | 207.21% | 194.91% | 376.3 |
| 2024 Q1 | 28.79% | 213.26% | 195.73% | 334.7 |
| 2023 Q4 | 24.04% | 292.17% | 268.61% | 34.2 |
| 2023 Q3 | 23.88% | 298.01% | 280.13% | 437.1 |
| 2023 Q2 | 31.31% | 228.57% | 213.96% | 381.7 |
| 2023 Q1 | 31.24% | 224.70% | 207.07% | 30.9 |
| 2022 Q4 | 35.63% | 193.18% | 179.43% | 43.3 |
| 2022 Q3 | 33.47% | 206.15% | 189.36% | 132.9 |
| 2022 Q2 | 40.88% | 172.48% | 157.53% | 165.3 |
| 2022 Q1 | 34.70% | 200.14% | 178.48% | 148.4 |
| 2021 Q4 | 38.58% | 180.81% | 165.93% | 55.2 |
| 2021 Q3 | 44.58% | 160.37% | 149.23% | 77.6 |
經營效率單位：天
2026 Q296.0 天20.5 天88.1 天116.5 天28.3 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 | 96.0 | 20.5 | 88.1 | 116.5 | 28.3 |
| 2026 Q1 | 108.9 | 25.2 | 112.8 | 134.0 | 21.2 |
| 2025 Q4 | 98.9 | 19.6 | 100.0 | 118.5 | 18.5 |
| 2025 Q3 | 117.4 | 19.8 | 104.0 | 137.2 | 33.2 |
| 2025 Q2 | 140.5 | 19.0 | 98.4 | 159.5 | 61.1 |
| 2025 Q1 | 159.7 | 22.9 | 114.3 | 182.7 | 68.4 |
| 2024 Q4 | 143.1 | 21.6 | 110.5 | 164.7 | 54.2 |
| 2024 Q3 | 140.5 | 20.7 | 107.2 | 161.2 | 54.1 |
| 2024 Q2 | 137.8 | 22.0 | 94.6 | 159.7 | 65.1 |
| 2024 Q1 | 159.8 | 33.3 | 115.4 | 193.0 | 77.6 |
| 2023 Q4 | 156.4 | 29.8 | 118.3 | 186.2 | 67.9 |
| 2023 Q3 | 156.4 | 26.8 | 105.3 | 183.2 | 77.8 |
| 2023 Q2 | 142.3 | 31.0 | 94.8 | 173.4 | 78.6 |
| 2023 Q1 | 179.7 | 38.8 | 125.9 | 218.5 | 92.6 |
| 2022 Q4 | 161.9 | 34.8 | 112.8 | 196.7 | 84.0 |
| 2022 Q3 | 152.4 | 42.1 | 115.8 | 194.5 | 78.7 |
| 2022 Q2 | 133.1 | 35.8 | 99.0 | 168.9 | 69.9 |
| 2022 Q1 | 142.2 | 32.3 | 106.4 | 174.5 | 68.1 |
| 2021 Q4 | 168.3 | 27.9 | 113.6 | 196.2 | 82.5 |
| 2021 Q3 | 182.1 | 21.4 | 113.0 | 203.6 | 90.6 |
現金流單位：億元
2026 Q20.05 億元−0.09 億元−0.04 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 | 0.05 | −0.09 | −0.04 |
| 2026 Q1 | −0.16 | −0.04 | −0.20 |
| 2025 Q4 | 0.44 | −0.05 | 0.39 |
| 2025 Q3 | 0.83 | −0.05 | 0.78 |
| 2025 Q2 | 0.97 | −0.01 | 0.97 |
| 2025 Q1 | −0.82 | −0.04 | −0.86 |
| 2024 Q4 | 0.59 | −0.05 | 0.54 |
| 2024 Q3 | 0.20 | −0.04 | 0.15 |
| 2024 Q2 | 0.75 | −0.05 | 0.71 |
| 2024 Q1 | −0.36 | −0.61 | −0.97 |
| 2023 Q4 | 0.40 | −0.06 | 0.34 |
| 2023 Q3 | 0.87 | −0.01 | 0.86 |
| 2023 Q2 | 0.10 | −0.01 | 0.09 |
| 2023 Q1 | 0.38 | 0.00 | 0.38 |
| 2022 Q4 | 0.04 | −0.01 | 0.03 |
| 2022 Q3 | 0.43 | −0.03 | 0.40 |
| 2022 Q2 | 1.60 | −0.01 | 1.60 |
| 2022 Q1 | −0.59 | −0.01 | −0.60 |
| 2021 Q4 | 2.43 | 0.00 | 2.43 |
| 2021 Q3 | −0.47 | 0.00 | −0.47 |
財經資料來源：FinLab