由田
3455168.5−16.0−8.67%收盤・資料日 2026-11-06
注意股
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q242.20%178.96%102.42%4.6 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 | 42.20% | 178.96% | 102.42% | 4.6 |
| 2026 Q1 | 39.56% | 196.52% | 122.26% | −19.7 |
| 2025 Q4 | 35.52% | 239.78% | 172.43% | 22.4 |
| 2025 Q3 | 36.84% | 234.70% | 159.70% | 61.3 |
| 2025 Q2 | 42.81% | 193.84% | 131.48% | −36.1 |
| 2025 Q1 | 41.86% | 207.92% | 144.90% | 2.9 |
| 2024 Q4 | 36.60% | 253.55% | 183.04% | 82.3 |
| 2024 Q3 | 39.39% | 229.47% | 150.45% | 16.2 |
| 2024 Q2 | 44.50% | 200.50% | 138.75% | 11.3 |
| 2024 Q1 | 45.05% | 204.07% | 132.16% | 3.7 |
| 2023 Q4 | 42.28% | 232.18% | 156.43% | 65.4 |
| 2023 Q3 | 46.30% | 206.49% | 128.97% | 34.6 |
| 2023 Q2 | 51.23% | 181.62% | 123.44% | 11.5 |
| 2023 Q1 | 50.91% | 174.10% | 116.79% | 9.3 |
| 2022 Q4 | 43.48% | 221.27% | 154.96% | 88.1 |
| 2022 Q3 | 49.67% | 186.09% | 120.80% | 119.9 |
| 2022 Q2 | 51.61% | 158.31% | 102.90% | 206.5 |
| 2022 Q1 | 50.90% | 164.47% | 110.14% | 106.9 |
| 2021 Q4 | 40.79% | 209.77% | 148.12% | 327.0 |
| 2021 Q3 | 43.40% | 196.07% | 119.59% | 254.1 |
經營效率單位：天
2026 Q2175.3 天505.4 天165.6 天680.7 天515.1 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 | 175.3 | 505.4 | 165.6 | 680.7 | 515.1 |
| 2026 Q1 | 493.9 | 883.9 | 243.3 | 1,377.8 | 1,134.5 |
| 2025 Q4 | 183.4 | 279.2 | 77.2 | 462.6 | 385.4 |
| 2025 Q3 | 155.6 | 300.5 | 88.9 | 456.1 | 367.2 |
| 2025 Q2 | 239.9 | 331.6 | 100.8 | 571.5 | 470.7 |
| 2025 Q1 | 296.5 | 345.5 | 109.7 | 642.0 | 532.3 |
| 2024 Q4 | 156.9 | 246.4 | 72.6 | 403.3 | 330.7 |
| 2024 Q3 | 213.1 | 333.9 | 74.2 | 547.1 | 472.9 |
| 2024 Q2 | 270.7 | 420.6 | 76.4 | 691.3 | 614.9 |
| 2024 Q1 | 352.1 | 462.3 | 107.6 | 814.4 | 706.8 |
| 2023 Q4 | 141.6 | 257.4 | 62.4 | 398.9 | 336.6 |
| 2023 Q3 | 264.7 | 592.9 | 119.5 | 857.6 | 738.1 |
| 2023 Q2 | 308.0 | 582.2 | 118.9 | 890.2 | 771.3 |
| 2023 Q1 | 341.7 | 507.7 | 130.0 | 849.4 | 719.4 |
| 2022 Q4 | 153.7 | 234.4 | 76.7 | 388.1 | 311.3 |
| 2022 Q3 | 164.6 | 264.2 | 106.6 | 428.8 | 322.2 |
| 2022 Q2 | 184.0 | 323.8 | 144.5 | 507.8 | 363.4 |
| 2022 Q1 | 322.6 | 405.7 | 169.3 | 728.3 | 558.9 |
| 2021 Q4 | 153.8 | 185.2 | 67.6 | 339.1 | 271.5 |
| 2021 Q3 | 176.1 | 291.2 | 114.1 | 467.3 | 353.2 |
現金流單位：億元
2026 Q20.08 億元−0.11 億元−0.03 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 | 0.08 | −0.11 | −0.03 |
| 2026 Q1 | −0.93 | −0.14 | −1.07 |
| 2025 Q4 | 1.18 | −0.17 | 1.00 |
| 2025 Q3 | 1.70 | −0.04 | 1.66 |
| 2025 Q2 | 1.29 | −0.44 | 0.85 |
| 2025 Q1 | 0.58 | −0.25 | 0.33 |
| 2024 Q4 | 0.90 | −0.24 | 0.66 |
| 2024 Q3 | 1.31 | −0.24 | 1.07 |
| 2024 Q2 | 2.87 | −0.18 | 2.69 |
| 2024 Q1 | 0.14 | −0.18 | −0.04 |
| 2023 Q4 | 2.13 | −0.03 | 2.10 |
| 2023 Q3 | 0.96 | −0.01 | 0.95 |
| 2023 Q2 | 1.90 | −0.01 | 1.89 |
| 2023 Q1 | 0.76 | −0.01 | 0.75 |
| 2022 Q4 | 3.04 | −0.03 | 3.01 |
| 2022 Q3 | 1.97 | −6.89 | −4.92 |
| 2022 Q2 | 1.49 | −0.04 | 1.44 |
| 2022 Q1 | 0.98 | −0.05 | 0.93 |
| 2021 Q4 | 2.88 | −0.04 | 2.85 |
| 2021 Q3 | 2.08 | −0.02 | 2.06 |
財經資料來源：FinLab