西柏
354121.20−0.65−2.97%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 Q267.76%156.24%117.56%1.9 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 | 67.76% | 156.24% | 117.56% | 1.9 |
| 2026 Q1 | 67.67% | 156.97% | 120.13% | 1.6 |
| 2025 Q4 | 68.32% | 153.92% | 119.32% | −0.7 |
| 2025 Q3 | 67.80% | 154.17% | 120.13% | 8.3 |
| 2025 Q2 | 67.84% | 108.00% | 75.33% | −17.2 |
| 2025 Q1 | 66.68% | 115.24% | 77.57% | 2.1 |
| 2024 Q4 | 66.48% | 115.15% | 77.40% | 9.3 |
| 2024 Q3 | 67.61% | 112.05% | 69.60% | −1.9 |
| 2024 Q2 | 66.75% | 113.90% | 70.31% | −10.0 |
| 2024 Q1 | 65.81% | 115.38% | 68.77% | 1.8 |
| 2023 Q4 | 64.85% | 169.51% | 113.71% | −133.7 |
| 2023 Q3 | 52.75% | 165.14% | 111.46% | 20.5 |
| 2023 Q2 | 46.34% | 186.41% | 97.43% | −62.5 |
| 2023 Q1 | 51.63% | 152.07% | 96.20% | 31.9 |
| 2022 Q4 | 39.47% | 201.64% | 135.71% | 18.2 |
| 2022 Q3 | 40.95% | 196.78% | 130.86% | 122.6 |
| 2022 Q2 | 42.80% | 183.91% | 118.11% | 227.2 |
| 2022 Q1 | 40.83% | 184.88% | 114.24% | 468.7 |
| 2021 Q4 | 33.42% | 221.71% | 135.28% | 138.2 |
| 2021 Q3 | 38.58% | 193.00% | 115.77% | 173.2 |
經營效率單位：天
2026 Q258.0 天200.4 天172.1 天258.3 天86.3 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 | 58.0 | 200.4 | 172.1 | 258.3 | 86.3 |
| 2026 Q1 | 59.3 | 202.3 | 190.3 | 261.7 | 71.4 |
| 2025 Q4 | 47.6 | 181.4 | 185.9 | 229.0 | 43.1 |
| 2025 Q3 | 44.8 | 166.2 | 161.8 | 211.0 | 49.1 |
| 2025 Q2 | 41.1 | 155.8 | 131.7 | 196.9 | 65.2 |
| 2025 Q1 | 53.0 | 199.5 | 141.8 | 252.5 | 110.7 |
| 2024 Q4 | 48.3 | 201.5 | 136.6 | 249.9 | 113.3 |
| 2024 Q3 | 42.3 | 209.8 | 127.8 | 252.1 | 124.4 |
| 2024 Q2 | 51.0 | 248.0 | 112.3 | 299.0 | 186.7 |
| 2024 Q1 | 55.0 | 274.0 | 101.8 | 329.0 | 227.2 |
| 2023 Q4 | 66.4 | 283.9 | 141.0 | 350.3 | 209.3 |
| 2023 Q3 | 48.9 | 206.2 | 157.9 | 255.1 | 97.2 |
| 2023 Q2 | 49.5 | 242.0 | 231.8 | 291.5 | 59.7 |
| 2023 Q1 | 47.4 | 215.0 | 216.5 | 262.3 | 45.8 |
| 2022 Q4 | 48.9 | 174.9 | 186.6 | 223.8 | 37.2 |
| 2022 Q3 | 52.0 | 152.1 | 182.4 | 204.1 | 21.7 |
| 2022 Q2 | 56.4 | 154.8 | 180.2 | 211.2 | 31.0 |
| 2022 Q1 | 56.8 | 162.1 | 178.9 | 219.0 | 40.0 |
| 2021 Q4 | 54.1 | 161.7 | 196.9 | 215.8 | 18.9 |
| 2021 Q3 | 55.6 | 179.7 | 246.4 | 235.3 | −11.1 |
現金流單位：億元
2026 Q2−0.12 億元−0.02 億元−0.14 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 | −0.12 | −0.02 | −0.14 |
| 2026 Q1 | −0.40 | −0.04 | −0.44 |
| 2025 Q4 | −0.20 | −0.01 | −0.21 |
| 2025 Q3 | −0.01 | 0.00 | −0.01 |
| 2025 Q2 | 0.12 | −0.01 | 0.11 |
| 2025 Q1 | 0.31 | −0.01 | 0.30 |
| 2024 Q4 | 0.64 | −0.03 | 0.61 |
| 2024 Q3 | 0.05 | −0.01 | 0.04 |
| 2024 Q2 | 0.38 | −0.01 | 0.37 |
| 2024 Q1 | 0.24 | −0.01 | 0.23 |
| 2023 Q4 | −0.42 | −0.01 | −0.43 |
| 2023 Q3 | 0.05 | −0.02 | 0.03 |
| 2023 Q2 | −0.17 | −0.05 | −0.22 |
| 2023 Q1 | −0.20 | −0.04 | −0.24 |
| 2022 Q4 | 0.67 | −0.02 | 0.65 |
| 2022 Q3 | 1.86 | −0.04 | 1.82 |
| 2022 Q2 | 2.06 | −0.02 | 2.05 |
| 2022 Q1 | 0.42 | −0.04 | 0.38 |
| 2021 Q4 | 0.80 | 0.00 | 0.79 |
| 2021 Q3 | 0.08 | −0.06 | 0.03 |