磐儀
359438.45−1.70−4.23%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 Q252.28%169.62%63.10%5.0 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 | 52.28% | 169.62% | 63.10% | 5.0 |
| 2026 Q1 | 50.68% | 174.95% | 61.04% | −1.5 |
| 2025 Q4 | 47.55% | 189.04% | 74.58% | 8.8 |
| 2025 Q3 | 49.32% | 184.20% | 72.72% | 5.4 |
| 2025 Q2 | 48.11% | 190.43% | 73.05% | −2.2 |
| 2025 Q1 | 47.36% | 191.76% | 81.89% | −2.4 |
| 2024 Q4 | 43.85% | 210.00% | 91.47% | 23.2 |
| 2024 Q3 | 35.72% | 268.97% | 185.58% | 3.6 |
| 2024 Q2 | 34.76% | 284.82% | 196.84% | 9.8 |
| 2024 Q1 | 39.44% | 239.08% | 174.64% | 5.7 |
| 2023 Q4 | 40.87% | 228.06% | 168.47% | 1.9 |
| 2023 Q3 | 40.43% | 233.82% | 163.94% | 8.7 |
| 2023 Q2 | 43.28% | 214.29% | 145.42% | 12.1 |
| 2023 Q1 | 42.63% | 223.97% | 143.75% | 8.0 |
| 2022 Q4 | 43.20% | 222.84% | 140.79% | 12.6 |
| 2022 Q3 | 41.91% | 238.39% | 137.13% | 17.9 |
| 2022 Q2 | 42.33% | 236.02% | 131.10% | 7.0 |
| 2022 Q1 | 42.30% | 244.13% | 135.51% | 4.9 |
| 2021 Q4 | 51.47% | 200.44% | 117.14% | 6.8 |
| 2021 Q3 | 51.76% | 196.49% | 101.60% | 1.1 |
經營效率單位：天
2026 Q278.1 天449.5 天93.0 天527.6 天434.6 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 | 78.1 | 449.5 | 93.0 | 527.6 | 434.6 |
| 2026 Q1 | 98.5 | 545.9 | 96.9 | 644.4 | 547.5 |
| 2025 Q4 | 83.2 | 464.1 | 83.6 | 547.3 | 463.6 |
| 2025 Q3 | 98.8 | 498.1 | 86.3 | 597.0 | 510.7 |
| 2025 Q2 | 103.9 | 595.5 | 103.4 | 699.4 | 596.0 |
| 2025 Q1 | 144.9 | 641.5 | 134.0 | 786.4 | 652.4 |
| 2024 Q4 | 77.4 | 271.0 | 69.4 | 348.3 | 279.0 |
| 2024 Q3 | 70.5 | 189.4 | 57.8 | 259.8 | 202.1 |
| 2024 Q2 | 64.5 | 175.4 | 48.3 | 239.9 | 191.6 |
| 2024 Q1 | 107.3 | 254.7 | 65.5 | 362.0 | 296.5 |
| 2023 Q4 | 69.2 | 157.8 | 39.1 | 227.0 | 187.8 |
| 2023 Q3 | 81.7 | 207.8 | 51.0 | 289.5 | 238.5 |
| 2023 Q2 | 70.2 | 210.5 | 52.8 | 280.7 | 227.9 |
| 2023 Q1 | 86.2 | 265.9 | 77.6 | 352.1 | 274.5 |
| 2022 Q4 | 60.5 | 157.4 | 48.8 | 217.9 | 169.1 |
| 2022 Q3 | 73.3 | 201.5 | 54.7 | 274.8 | 220.1 |
| 2022 Q2 | 77.1 | 208.8 | 54.5 | 285.9 | 231.4 |
| 2022 Q1 | 112.7 | 253.5 | 62.5 | 366.3 | 303.8 |
| 2021 Q4 | 91.8 | 194.7 | 49.6 | 286.5 | 236.8 |
| 2021 Q3 | 101.8 | 210.1 | 65.0 | 311.9 | 246.9 |
現金流單位：億元
2026 Q2−0.13 億元−0.13 億元−0.26 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 | −0.13 | −0.13 | −0.26 |
| 2026 Q1 | −1.16 | −0.08 | −1.24 |
| 2025 Q4 | 0.68 | −0.12 | 0.56 |
| 2025 Q3 | −0.24 | −0.03 | −0.27 |
| 2025 Q2 | −1.58 | −0.03 | −1.61 |
| 2025 Q1 | 0.26 | −0.04 | 0.22 |
| 2024 Q4 | 0.35 | −0.02 | 0.33 |
| 2024 Q3 | −0.11 | −0.01 | −0.12 |
| 2024 Q2 | −0.08 | 0.00 | −0.08 |
| 2024 Q1 | 1.89 | −0.01 | 1.88 |
| 2023 Q4 | 0.35 | −0.01 | 0.33 |
| 2023 Q3 | 1.36 | −0.01 | 1.35 |
| 2023 Q2 | 0.95 | −0.02 | 0.93 |
| 2023 Q1 | 0.82 | 0.00 | 0.81 |
| 2022 Q4 | 0.77 | −0.01 | 0.76 |
| 2022 Q3 | 1.05 | −0.01 | 1.04 |
| 2022 Q2 | −0.07 | −0.02 | −0.09 |
| 2022 Q1 | 0.87 | 0.00 | 0.87 |
| 2021 Q4 | 0.22 | −0.01 | 0.22 |
| 2021 Q3 | −1.45 | −0.11 | −1.56 |