聚積
352742.55−1.45−3.30%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 Q217.25%535.20%398.29%51.5 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 | 17.25% | 535.20% | 398.29% | 51.5 |
| 2026 Q1 | 10.91% | 797.31% | 585.89% | 19.1 |
| 2025 Q4 | 11.75% | 749.11% | 539.98% | −113.6 |
| 2025 Q3 | 13.49% | 640.75% | 453.81% | −18.0 |
| 2025 Q2 | 16.28% | 522.67% | 389.83% | −152.5 |
| 2025 Q1 | 15.22% | 568.57% | 421.47% | 9.8 |
| 2024 Q4 | 12.17% | 718.05% | 510.70% | 46.6 |
| 2024 Q3 | 17.04% | 499.86% | 355.09% | −84.9 |
| 2024 Q2 | 21.56% | 393.40% | 306.44% | 82.3 |
| 2024 Q1 | 18.66% | 448.38% | 354.16% | 35.5 |
| 2023 Q4 | 12.13% | 686.42% | 527.38% | −25.5 |
| 2023 Q3 | 13.56% | 614.55% | 461.00% | 65.7 |
| 2023 Q2 | 18.79% | 439.18% | 316.42% | −18.2 |
| 2023 Q1 | 19.69% | 421.29% | 277.60% | −30.4 |
| 2022 Q4 | 16.38% | 521.98% | 315.43% | −36.8 |
| 2022 Q3 | 20.56% | 418.66% | 247.33% | 46.3 |
| 2022 Q2 | 32.07% | 280.92% | 198.28% | 504.0 |
| 2022 Q1 | 30.43% | 282.83% | 204.01% | 535.6 |
| 2021 Q4 | 23.80% | 362.20% | 271.60% | 629.4 |
| 2021 Q3 | 26.32% | 321.59% | 249.81% | 1,783.4 |
經營效率單位：天
2026 Q2101.3 天207.5 天60.1 天308.8 天248.7 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 | 101.3 | 207.5 | 60.1 | 308.8 | 248.7 |
| 2026 Q1 | 99.8 | 234.6 | 49.4 | 334.4 | 285.0 |
| 2025 Q4 | 107.0 | 262.1 | 68.2 | 369.2 | 301.0 |
| 2025 Q3 | 106.2 | 224.6 | 65.1 | 330.9 | 265.7 |
| 2025 Q2 | 116.5 | 215.9 | 56.9 | 332.4 | 275.5 |
| 2025 Q1 | 120.8 | 231.3 | 53.1 | 352.1 | 299.1 |
| 2024 Q4 | 119.7 | 229.8 | 71.3 | 349.5 | 278.2 |
| 2024 Q3 | 143.5 | 213.8 | 98.5 | 357.3 | 258.8 |
| 2024 Q2 | 107.8 | 137.3 | 69.2 | 245.1 | 175.9 |
| 2024 Q1 | 111.5 | 149.2 | 52.6 | 260.7 | 208.1 |
| 2023 Q4 | 119.5 | 177.9 | 42.6 | 297.4 | 254.8 |
| 2023 Q3 | 106.0 | 184.4 | 33.2 | 290.4 | 257.2 |
| 2023 Q2 | 102.7 | 225.7 | 29.5 | 328.4 | 298.9 |
| 2023 Q1 | 101.3 | 279.9 | 34.7 | 381.2 | 346.5 |
| 2022 Q4 | 113.0 | 302.2 | 54.1 | 415.2 | 361.2 |
| 2022 Q3 | 139.0 | 303.9 | 92.8 | 442.9 | 350.1 |
| 2022 Q2 | 96.9 | 192.8 | 73.9 | 289.7 | 215.8 |
| 2022 Q1 | 105.8 | 188.2 | 84.5 | 294.0 | 209.4 |
| 2021 Q4 | 125.0 | 169.3 | 100.7 | 294.3 | 193.6 |
| 2021 Q3 | 90.7 | 112.0 | 72.2 | 202.6 | 130.4 |
現金流單位：億元
2026 Q20.99 億元−0.03 億元0.95 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 | 0.99 | −0.03 | 0.95 |
| 2026 Q1 | −0.34 | −0.02 | −0.36 |
| 2025 Q4 | 0.59 | 0.00 | 0.58 |
| 2025 Q3 | −0.25 | −0.10 | −0.34 |
| 2025 Q2 | 1.13 | −0.04 | 1.09 |
| 2025 Q1 | 0.61 | −0.04 | 0.57 |
| 2024 Q4 | −0.20 | −0.03 | −0.23 |
| 2024 Q3 | −0.43 | −0.10 | −0.53 |
| 2024 Q2 | −0.04 | −0.05 | −0.09 |
| 2024 Q1 | 1.53 | −0.02 | 1.51 |
| 2023 Q4 | 0.84 | 0.00 | 0.84 |
| 2023 Q3 | 1.05 | −0.12 | 0.93 |
| 2023 Q2 | 1.79 | −0.08 | 1.71 |
| 2023 Q1 | 1.08 | −0.07 | 1.01 |
| 2022 Q4 | 1.51 | −0.21 | 1.30 |
| 2022 Q3 | −1.14 | −0.09 | −1.23 |
| 2022 Q2 | 1.88 | −0.07 | 1.80 |
| 2022 Q1 | −0.23 | −0.03 | −0.25 |
| 2021 Q4 | 2.82 | −0.19 | 2.64 |
| 2021 Q3 | 2.37 | −0.19 | 2.18 |