位速
350820.10−0.95−4.51%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 Q283.22%52.46%39.98%−2.4 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 | 83.22% | 52.46% | 39.98% | −2.4 |
| 2026 Q1 | 84.99% | 50.52% | 38.27% | −0.1 |
| 2025 Q4 | 83.99% | 48.28% | 35.52% | −5.6 |
| 2025 Q3 | 81.84% | 49.78% | 37.32% | −3.3 |
| 2025 Q2 | 81.64% | 54.39% | 41.71% | −9.2 |
| 2025 Q1 | 80.21% | 57.40% | 44.39% | −5.9 |
| 2024 Q4 | 79.76% | 57.79% | 44.44% | −4.0 |
| 2024 Q3 | 78.81% | 57.33% | 45.73% | −9.4 |
| 2024 Q2 | 77.63% | 62.92% | 52.03% | −6.6 |
| 2024 Q1 | 76.32% | 60.71% | 47.83% | −5.8 |
| 2023 Q4 | 75.25% | 61.75% | 47.97% | −12.2 |
| 2023 Q3 | 72.89% | 64.33% | 49.44% | −8.6 |
| 2023 Q2 | 71.13% | 66.10% | 50.79% | −15.3 |
| 2023 Q1 | 69.73% | 68.31% | 52.88% | −9.5 |
| 2022 Q4 | 71.21% | 76.99% | 55.36% | −8.9 |
| 2022 Q3 | 71.54% | 77.88% | 55.50% | −16.1 |
| 2022 Q2 | 70.42% | 81.20% | 58.05% | −20.0 |
| 2022 Q1 | 69.25% | 84.84% | 60.64% | −14.6 |
| 2021 Q4 | 68.26% | 87.77% | 65.19% | 8.4 |
| 2021 Q3 | 68.63% | 87.32% | 64.40% | 14.4 |
經營效率單位：天
2026 Q297.4 天54.9 天184.7 天152.3 天−32.4 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 | 97.4 | 54.9 | 184.7 | 152.3 | −32.4 |
| 2026 Q1 | 87.2 | 58.1 | 186.8 | 145.3 | −41.6 |
| 2025 Q4 | 95.1 | 59.3 | 173.8 | 154.4 | −19.3 |
| 2025 Q3 | 110.3 | 61.2 | 183.1 | 171.5 | −11.6 |
| 2025 Q2 | 96.1 | 50.5 | 156.0 | 146.6 | −9.4 |
| 2025 Q1 | 93.0 | 53.0 | 147.3 | 146.1 | −1.3 |
| 2024 Q4 | 79.4 | 56.6 | 135.9 | 136.0 | 0.1 |
| 2024 Q3 | 99.2 | 61.9 | 162.8 | 161.1 | −1.7 |
| 2024 Q2 | 104.3 | 64.2 | 167.8 | 168.5 | 0.7 |
| 2024 Q1 | 111.5 | 69.9 | 162.8 | 181.4 | 18.6 |
| 2023 Q4 | 97.3 | 65.1 | 159.7 | 162.4 | 2.7 |
| 2023 Q3 | 96.7 | 67.1 | 167.1 | 163.7 | −3.4 |
| 2023 Q2 | 84.3 | 56.8 | 142.3 | 141.1 | −1.2 |
| 2023 Q1 | 95.6 | 55.5 | 167.9 | 151.1 | −16.7 |
| 2022 Q4 | 89.7 | 51.8 | 182.7 | 141.6 | −41.1 |
| 2022 Q3 | 91.4 | 50.6 | 186.3 | 142.0 | −44.3 |
| 2022 Q2 | 93.3 | 50.6 | 182.0 | 143.9 | −38.1 |
| 2022 Q1 | 113.2 | 51.6 | 181.2 | 164.8 | −16.4 |
| 2021 Q4 | 90.0 | 47.2 | 140.4 | 137.2 | −3.3 |
| 2021 Q3 | 81.6 | 56.3 | 134.0 | 137.9 | 3.9 |
現金流單位：萬元
2026 Q2−1,936 萬元−149 萬元−2,084 萬元
單季現金流（萬元）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | −1,936 | −149 | −2,084 |
| 2026 Q1 | −3,580 | −230 | −3,809 |
| 2025 Q4 | −1,513 | −777 | −2,290 |
| 2025 Q3 | −423 | −131 | −554 |
| 2025 Q2 | −449 | −2,104 | −2,552 |
| 2025 Q1 | −2,490 | −509 | −2,999 |
| 2024 Q4 | −2,353 | −1,442 | −3,795 |
| 2024 Q3 | 560 | −320 | 240 |
| 2024 Q2 | −1,740 | −232 | −1,972 |
| 2024 Q1 | −2,833 | −340 | −3,172 |
| 2023 Q4 | −6,864 | −603 | −7,467 |
| 2023 Q3 | −787 | −943 | −1,730 |
| 2023 Q2 | −2,248 | −31 | −2,279 |
| 2023 Q1 | 1,372 | −150 | 1,222 |
| 2022 Q4 | −2,337 | −156 | −2,493 |
| 2022 Q3 | 9,106 | −102 | 9,004 |
| 2022 Q2 | −92 | −853 | −944 |
| 2022 Q1 | 8,613 | −271 | 8,342 |
| 2021 Q4 | −6,424 | −1,688 | −8,112 |
| 2021 Q3 | −2,341 | −680 | −3,021 |