辛耘
3583425−40.0−8.60%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 Q264.80%115.15%48.76%83.1 倍
負債比率（%）
流動比率、速動比率（%）
利息保障倍數（倍）
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| 期間 | 負債比率 | 流動比率 | 速動比率 | 利息保障倍數 |
|---|---|---|---|---|
| 2026 Q2 | 64.80% | 115.15% | 48.76% | 83.1 |
| 2026 Q1 | 70.99% | 109.29% | 46.28% | 66.2 |
| 2025 Q4 | 74.42% | 110.70% | 44.66% | 66.1 |
| 2025 Q3 | 74.42% | 109.05% | 40.76% | 60.1 |
| 2025 Q2 | 77.01% | 107.40% | 39.31% | 41.4 |
| 2025 Q1 | 78.27% | 115.11% | 44.16% | 52.5 |
| 2024 Q4 | 78.87% | 118.29% | 49.45% | 51.8 |
| 2024 Q3 | 79.44% | 118.23% | 49.52% | 48.7 |
| 2024 Q2 | 79.27% | 119.07% | 49.40% | 121.8 |
| 2024 Q1 | 79.72% | 109.90% | 42.20% | 309.5 |
| 2023 Q4 | 78.92% | 111.41% | 44.91% | 287.7 |
| 2023 Q3 | 77.80% | 111.81% | 48.62% | 159.7 |
| 2023 Q2 | 76.67% | 111.31% | 51.27% | 170.7 |
| 2023 Q1 | 77.19% | 109.96% | 54.85% | 166.7 |
| 2022 Q4 | 75.50% | 112.07% | 61.93% | 231.1 |
| 2022 Q3 | 73.07% | 112.64% | 62.25% | 267.5 |
| 2022 Q2 | 70.75% | 112.56% | 66.04% | 181.7 |
| 2022 Q1 | 68.69% | 115.71% | 68.41% | 195.8 |
| 2021 Q4 | 62.43% | 123.12% | 74.83% | 193.7 |
| 2021 Q3 | 59.60% | 126.97% | 80.20% | 214.7 |
經營效率單位：天
2026 Q226.1 天621.8 天89.7 天647.9 天558.1 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 | 26.1 | 621.8 | 89.7 | 647.9 | 558.1 |
| 2026 Q1 | 24.4 | 526.9 | 69.2 | 551.3 | 482.1 |
| 2025 Q4 | 27.7 | 606.3 | 64.0 | 634.0 | 570.0 |
| 2025 Q3 | 27.5 | 555.1 | 54.7 | 582.6 | 527.9 |
| 2025 Q2 | 25.3 | 559.3 | 65.5 | 584.7 | 519.2 |
| 2025 Q1 | 21.4 | 563.7 | 71.3 | 585.1 | 513.8 |
| 2024 Q4 | 26.7 | 575.6 | 72.0 | 602.2 | 530.2 |
| 2024 Q3 | 29.0 | 630.2 | 88.2 | 659.2 | 571.0 |
| 2024 Q2 | 28.5 | 563.0 | 86.1 | 591.5 | 505.4 |
| 2024 Q1 | 32.2 | 556.2 | 94.5 | 588.4 | 493.9 |
| 2023 Q4 | 39.8 | 631.0 | 115.2 | 670.8 | 555.5 |
| 2023 Q3 | 43.8 | 562.2 | 100.9 | 606.0 | 505.1 |
| 2023 Q2 | 39.7 | 503.6 | 116.9 | 543.3 | 426.4 |
| 2023 Q1 | 42.3 | 470.2 | 158.8 | 512.4 | 353.6 |
| 2022 Q4 | 46.7 | 455.3 | 194.6 | 502.1 | 307.4 |
| 2022 Q3 | 47.0 | 412.6 | 204.3 | 459.6 | 255.4 |
| 2022 Q2 | 55.3 | 342.8 | 180.4 | 398.1 | 217.8 |
| 2022 Q1 | 71.0 | 307.1 | 147.8 | 378.1 | 230.3 |
| 2021 Q4 | 58.6 | 214.8 | 94.0 | 273.4 | 179.4 |
| 2021 Q3 | 54.4 | 187.5 | 83.7 | 241.8 | 158.1 |
現金流單位：億元
2026 Q23.72 億元−1.38 億元2.34 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 | 3.72 | −1.38 | 2.34 |
| 2026 Q1 | 9.02 | −1.22 | 7.80 |
| 2025 Q4 | 12.64 | −1.26 | 11.38 |
| 2025 Q3 | 4.33 | −1.69 | 2.64 |
| 2025 Q2 | −2.33 | −2.17 | −4.50 |
| 2025 Q1 | 0.05 | −5.82 | −5.77 |
| 2024 Q4 | 9.31 | −2.19 | 7.12 |
| 2024 Q3 | 2.97 | −1.50 | 1.47 |
| 2024 Q2 | 3.19 | −0.73 | 2.46 |
| 2024 Q1 | 3.12 | −1.05 | 2.07 |
| 2023 Q4 | 4.58 | −0.13 | 4.45 |
| 2023 Q3 | 6.78 | −0.09 | 6.69 |
| 2023 Q2 | −0.37 | −0.17 | −0.53 |
| 2023 Q1 | −0.23 | −0.20 | −0.43 |
| 2022 Q4 | 6.61 | −0.23 | 6.38 |
| 2022 Q3 | 7.50 | −0.18 | 7.32 |
| 2022 Q2 | 6.19 | −0.20 | 5.99 |
| 2022 Q1 | 4.17 | −3.41 | 0.76 |
| 2021 Q4 | 2.99 | −0.19 | 2.81 |
| 2021 Q3 | 6.25 | −0.10 | 6.15 |
財經資料來源：FinLab