矽瑪
351115.90−0.85−5.07%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 Q3
2026 Q328.74%196.85%132.00%−23.1 倍
負債比率（%）
流動比率、速動比率（%）
利息保障倍數（倍）
22Q122Q323Q123Q324Q124Q325Q125Q326Q126Q3
| 期間 | 負債比率 | 流動比率 | 速動比率 | 利息保障倍數 |
|---|---|---|---|---|
| 2026 Q3 | 28.74% | 196.85% | 132.00% | −23.1 |
| 2026 Q2 | 30.23% | 191.29% | 129.10% | −28.7 |
| 2026 Q1 | 27.04% | 214.53% | 155.71% | −7.1 |
| 2025 Q4 | 28.42% | 169.77% | 122.98% | −18.5 |
| 2025 Q3 | 27.94% | 196.60% | 156.21% | −66.7 |
| 2025 Q2 | 24.04% | 229.17% | 184.62% | −68.9 |
| 2025 Q1 | 24.58% | 234.43% | 187.63% | −29.0 |
| 2024 Q4 | 29.49% | 205.64% | 156.44% | −14.2 |
| 2024 Q3 | 28.52% | 212.19% | 174.05% | −18.7 |
| 2024 Q2 | 25.89% | 235.37% | 182.02% | −69.1 |
| 2024 Q1 | 19.95% | 301.57% | 238.39% | −103.9 |
| 2023 Q4 | 20.88% | 297.53% | 229.58% | −54.6 |
| 2023 Q3 | 23.04% | 275.91% | 214.58% | −77.1 |
| 2023 Q2 | 30.24% | 218.11% | 177.17% | −25.5 |
| 2023 Q1 | 32.90% | 228.46% | 181.59% | 18.8 |
| 2022 Q4 | 29.75% | 264.49% | 198.91% | 72.4 |
| 2022 Q3 | 36.04% | 216.86% | 146.55% | 117.5 |
| 2022 Q2 | 37.48% | 204.48% | 133.29% | 79.0 |
| 2022 Q1 | 38.99% | 194.40% | 132.68% | 61.1 |
| 2021 Q4 | 37.62% | 202.91% | 135.58% | 46.8 |
經營效率單位：天
2026 Q373.7 天76.7 天68.4 天150.4 天82.0 天
週轉天數（天）
22Q122Q323Q123Q324Q124Q325Q125Q326Q126Q3
| 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 Q3 | 73.7 | 76.7 | 68.4 | 150.4 | 82.0 |
| 2026 Q2 | 85.2 | 79.2 | 72.9 | 164.4 | 91.5 |
| 2026 Q1 | 93.0 | 73.7 | 73.5 | 166.6 | 93.1 |
| 2025 Q4 | 96.9 | 68.8 | 81.3 | 165.7 | 84.4 |
| 2025 Q3 | 92.7 | 61.3 | 73.3 | 154.0 | 80.6 |
| 2025 Q2 | 78.1 | 60.5 | 64.9 | 138.6 | 73.7 |
| 2025 Q1 | 69.9 | 70.4 | 80.5 | 140.4 | 59.9 |
| 2024 Q4 | 79.0 | 66.8 | 82.4 | 145.8 | 63.4 |
| 2024 Q3 | 68.0 | 53.0 | 57.2 | 121.0 | 63.7 |
| 2024 Q2 | 80.7 | 81.7 | 65.9 | 162.5 | 96.6 |
| 2024 Q1 | 84.3 | 82.5 | 56.7 | 166.8 | 110.1 |
| 2023 Q4 | 97.4 | 97.7 | 70.3 | 195.1 | 124.8 |
| 2023 Q3 | 92.4 | 76.7 | 52.6 | 169.1 | 116.5 |
| 2023 Q2 | 107.3 | 83.8 | 54.7 | 191.1 | 136.4 |
| 2023 Q1 | 92.9 | 72.1 | 49.8 | 164.9 | 115.1 |
| 2022 Q4 | 80.9 | 72.6 | 57.3 | 153.5 | 96.3 |
| 2022 Q3 | 74.9 | 75.8 | 61.8 | 150.6 | 88.8 |
| 2022 Q2 | 76.7 | 88.4 | 72.2 | 165.2 | 93.0 |
| 2022 Q1 | 73.3 | 84.9 | 69.8 | 158.2 | 88.5 |
| 2021 Q4 | 80.7 | 82.9 | 66.4 | 163.5 | 97.1 |
現金流單位：億元
2026 Q3−0.35 億元−0.14 億元−0.49 億元
單季現金流（億元）
22Q122Q323Q123Q324Q124Q325Q125Q326Q126Q3
| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q3 | −0.35 | −0.14 | −0.49 |
| 2026 Q2 | 0.23 | −0.09 | 0.13 |
| 2026 Q1 | 0.14 | −0.18 | −0.04 |
| 2025 Q4 | −0.81 | −0.19 | −1.00 |
| 2025 Q3 | −0.24 | −0.27 | −0.51 |
| 2025 Q2 | 0.06 | −0.13 | −0.06 |
| 2025 Q1 | −0.23 | −0.11 | −0.34 |
| 2024 Q4 | 0.94 | −0.25 | 0.70 |
| 2024 Q3 | −0.36 | −0.18 | −0.54 |
| 2024 Q2 | 0.25 | −0.20 | 0.05 |
| 2024 Q1 | 0.28 | −0.18 | 0.10 |
| 2023 Q4 | 0.27 | −0.16 | 0.11 |
| 2023 Q3 | 0.47 | −0.10 | 0.37 |
| 2023 Q2 | 2.66 | −0.13 | 2.52 |
| 2023 Q1 | 1.98 | −0.19 | 1.79 |
| 2022 Q4 | 2.97 | −0.11 | 2.86 |
| 2022 Q3 | 1.47 | −0.15 | 1.32 |
| 2022 Q2 | −0.55 | −0.11 | −0.66 |
| 2022 Q1 | 2.15 | −0.18 | 1.97 |
| 2021 Q4 | 2.01 | −0.13 | 1.88 |