敦泰
354544.80−2.65−5.58%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 Q233.53%207.81%149.39%115.8 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 | 33.53% | 207.81% | 149.39% | 115.8 |
| 2026 Q1 | 31.93% | 219.88% | 157.09% | −35.6 |
| 2025 Q4 | 36.32% | 213.59% | 148.54% | −1,082.2 |
| 2025 Q3 | 32.25% | 226.45% | 147.76% | 64.8 |
| 2025 Q2 | 36.75% | 220.93% | 149.77% | 13.8 |
| 2025 Q1 | 39.48% | 233.77% | 151.88% | 23.6 |
| 2024 Q4 | 45.77% | 235.91% | 171.12% | 16.8 |
| 2024 Q3 | 49.09% | 256.78% | 188.51% | 11.9 |
| 2024 Q2 | 50.24% | 249.17% | 126.59% | 7.8 |
| 2024 Q1 | 49.72% | 259.40% | 131.87% | 9.8 |
| 2023 Q4 | 49.53% | 273.21% | 145.17% | 6.8 |
| 2023 Q3 | 50.81% | 255.80% | 127.35% | 15.2 |
| 2023 Q2 | 50.16% | 265.64% | 160.75% | 12.4 |
| 2023 Q1 | 51.47% | 270.52% | 148.77% | 4.0 |
| 2022 Q4 | 57.46% | 208.99% | 106.79% | 1.2 |
| 2022 Q3 | 61.12% | 187.44% | 85.87% | −196.6 |
| 2022 Q2 | 55.62% | 203.60% | 78.97% | 33.8 |
| 2022 Q1 | 44.72% | 292.88% | 104.99% | 237.4 |
| 2021 Q4 | 46.12% | 282.53% | 154.11% | 350.8 |
| 2021 Q3 | 43.20% | 226.83% | 166.07% | 883.9 |
經營效率單位：天
2026 Q230.5 天73.8 天61.0 天104.3 天43.3 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 | 30.5 | 73.8 | 61.0 | 104.3 | 43.3 |
| 2026 Q1 | 36.1 | 89.6 | 59.4 | 125.7 | 66.4 |
| 2025 Q4 | 31.4 | 90.4 | 53.9 | 121.8 | 67.9 |
| 2025 Q3 | 24.8 | 106.1 | 50.3 | 130.8 | 80.5 |
| 2025 Q2 | 25.1 | 125.3 | 63.0 | 150.4 | 87.3 |
| 2025 Q1 | 34.5 | 123.0 | 89.7 | 157.5 | 67.8 |
| 2024 Q4 | 28.1 | 71.2 | 60.0 | 99.3 | 39.3 |
| 2024 Q3 | 26.9 | 83.7 | 56.3 | 110.5 | 54.2 |
| 2024 Q2 | 35.9 | 115.0 | 71.0 | 150.9 | 79.8 |
| 2024 Q1 | 38.3 | 90.4 | 54.4 | 128.7 | 74.3 |
| 2023 Q4 | 40.8 | 94.8 | 52.0 | 135.6 | 83.6 |
| 2023 Q3 | 35.2 | 108.7 | 50.3 | 144.0 | 93.7 |
| 2023 Q2 | 33.4 | 147.3 | 45.9 | 180.7 | 134.8 |
| 2023 Q1 | 31.8 | 176.8 | 35.4 | 208.6 | 173.2 |
| 2022 Q4 | 32.1 | 213.0 | 49.4 | 245.1 | 195.6 |
| 2022 Q3 | 59.5 | 158.0 | 47.2 | 217.5 | 170.3 |
| 2022 Q2 | 57.2 | 287.9 | 106.6 | 345.1 | 238.5 |
| 2022 Q1 | 65.1 | 187.1 | 102.6 | 252.1 | 149.5 |
| 2021 Q4 | 47.5 | 102.2 | 77.5 | 149.7 | 72.3 |
| 2021 Q3 | 37.3 | 70.9 | 66.8 | 108.2 | 41.3 |
現金流單位：億元
2026 Q24.38 億元−0.83 億元3.55 億元
單季現金流（億元）
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| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | 4.38 | −0.83 | 3.55 |
| 2026 Q1 | −0.82 | −0.45 | −1.27 |
| 2025 Q4 | 5.47 | −1.19 | 4.29 |
| 2025 Q3 | 3.77 | −0.65 | 3.12 |
| 2025 Q2 | 5.16 | −0.84 | 4.32 |
| 2025 Q1 | −11.72 | −0.96 | −12.68 |
| 2024 Q4 | 8.63 | −1.04 | 7.59 |
| 2024 Q3 | 7.25 | −0.39 | 6.86 |
| 2024 Q2 | 3.06 | −0.23 | 2.82 |
| 2024 Q1 | 6.88 | −0.06 | 6.81 |
| 2023 Q4 | 4.49 | −0.31 | 4.19 |
| 2023 Q3 | 3.92 | −0.01 | 3.91 |
| 2023 Q2 | 10.34 | −0.07 | 10.27 |
| 2023 Q1 | 16.15 | −0.20 | 15.94 |
| 2022 Q4 | 3.57 | −0.42 | 3.14 |
| 2022 Q3 | −12.69 | −0.64 | −13.33 |
| 2022 Q2 | −15.50 | −0.24 | −15.73 |
| 2022 Q1 | 1.03 | −0.22 | 0.81 |
| 2021 Q4 | 5.55 | −11.57 | −6.03 |
| 2021 Q3 | 24.62 | −0.66 | 23.97 |
財經資料來源：FinLab