德晉
346627.40+0.70+2.62%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 Q221.41%453.81%413.68%−12.4 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 | 21.41% | 453.81% | 413.68% | −12.4 |
| 2026 Q1 | 19.65% | 515.84% | 481.13% | −14.7 |
| 2025 Q4 | 18.42% | 548.79% | 392.46% | −12.1 |
| 2025 Q3 | 20.33% | 483.95% | 460.91% | 1.9 |
| 2025 Q2 | 20.30% | 467.22% | 428.59% | 2.6 |
| 2025 Q1 | 27.85% | 322.21% | 269.71% | −21.7 |
| 2024 Q4 | 45.98% | 151.48% | 76.37% | −6.3 |
| 2024 Q3 | 43.94% | 156.51% | 100.36% | −21.3 |
| 2024 Q2 | 45.94% | 151.58% | 103.74% | −17.4 |
| 2024 Q1 | 45.17% | 170.62% | 101.50% | −3.9 |
| 2023 Q4 | 47.92% | 167.23% | 104.13% | −51.8 |
| 2023 Q3 | 39.36% | 243.66% | 177.10% | −11.5 |
| 2023 Q2 | 41.30% | 203.35% | 158.55% | 8.1 |
| 2023 Q1 | 43.02% | 194.29% | 140.43% | −14.5 |
| 2022 Q4 | 43.28% | 188.91% | 126.48% | 13.1 |
| 2022 Q3 | 38.29% | 200.65% | 127.97% | 95.4 |
| 2022 Q2 | 34.52% | 214.46% | 145.74% | −40.3 |
| 2022 Q1 | 25.08% | 283.21% | 227.32% | −69.3 |
| 2021 Q4 | 32.92% | 227.19% | 182.31% | −199.6 |
| 2021 Q3 | 29.67% | 249.00% | 185.45% | −89.0 |
經營效率單位：天
2026 Q29.8 天17.8 天13.5 天27.6 天14.1 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 | 9.8 | 17.8 | 13.5 | 27.6 | 14.1 |
| 2026 Q1 | 14.7 | 11.9 | 26.7 | 26.6 | −0.2 |
| 2025 Q4 | 131.1 | 43.5 | 135.0 | 174.7 | 39.6 |
| 2025 Q3 | 149.9 | 21.6 | 50.9 | 171.5 | 120.6 |
| 2025 Q2 | 271.5 | 23.7 | 72.0 | 295.3 | 223.3 |
| 2025 Q1 | 719.1 | 44.9 | 56.1 | 764.0 | 707.9 |
| 2024 Q4 | 130.6 | 79.8 | 59.0 | 210.4 | 151.5 |
| 2024 Q3 | 125.3 | 132.2 | 74.3 | 257.5 | 183.2 |
| 2024 Q2 | 272.7 | 160.0 | 104.1 | 432.7 | 328.6 |
| 2024 Q1 | 159.3 | 108.3 | 104.6 | 267.6 | 163.0 |
| 2023 Q4 | 183.8 | 93.4 | 86.0 | 277.2 | 191.2 |
| 2023 Q3 | 507.5 | 114.6 | 105.1 | 622.1 | 517.0 |
| 2023 Q2 | 239.9 | 74.3 | 108.5 | 314.1 | 205.6 |
| 2023 Q1 | 158.8 | 78.6 | 120.6 | 237.4 | 116.8 |
| 2022 Q4 | 95.2 | 75.5 | 102.5 | 170.6 | 68.2 |
| 2022 Q3 | 67.6 | 77.9 | 84.3 | 145.5 | 61.1 |
| 2022 Q2 | 125.5 | 182.5 | 153.1 | 308.0 | 154.9 |
| 2022 Q1 | 182.3 | 152.8 | 145.7 | 335.1 | 189.3 |
| 2021 Q4 | 114.7 | 101.1 | 98.0 | 215.7 | 117.8 |
| 2021 Q3 | 112.7 | 109.4 | 92.8 | 222.1 | 129.4 |
現金流單位：億元
2026 Q2−0.52 億元−0.12 億元−0.64 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 | −0.52 | −0.12 | −0.64 |
| 2026 Q1 | −0.82 | −0.36 | −1.18 |
| 2025 Q4 | −0.18 | −0.11 | −0.28 |
| 2025 Q3 | 1.30 | −0.03 | 1.27 |
| 2025 Q2 | −0.01 | −0.03 | −0.04 |
| 2025 Q1 | −0.40 | −0.12 | −0.52 |
| 2024 Q4 | −0.05 | −0.57 | −0.62 |
| 2024 Q3 | −0.73 | 0.00 | −0.73 |
| 2024 Q2 | 1.15 | 0.00 | 1.15 |
| 2024 Q1 | −0.84 | 0.00 | −0.84 |
| 2023 Q4 | 0.09 | −0.01 | 0.09 |
| 2023 Q3 | 2.09 | 0.01 | 2.09 |
| 2023 Q2 | −0.25 | −0.28 | −0.53 |
| 2023 Q1 | −2.16 | −0.03 | −2.19 |
| 2022 Q4 | 0.71 | −0.02 | 0.70 |
| 2022 Q3 | −1.06 | 0.00 | −1.06 |
| 2022 Q2 | 0.61 | 0.00 | 0.61 |
| 2022 Q1 | −1.36 | −0.02 | −1.38 |
| 2021 Q4 | 2.25 | 0.00 | 2.24 |
| 2021 Q3 | −0.74 | 0.00 | −0.74 |
財經資料來源：FinLab