谷崧
360712.15−0.40−3.19%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 Q244.90%186.02%155.37%3.2 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 | 44.90% | 186.02% | 155.37% | 3.2 |
| 2026 Q1 | 41.95% | 198.76% | 169.71% | 2.8 |
| 2025 Q4 | 39.01% | 216.23% | 189.22% | 0.1 |
| 2025 Q3 | 43.57% | 196.57% | 170.14% | 13.1 |
| 2025 Q2 | 46.46% | 182.97% | 155.61% | 0.1 |
| 2025 Q1 | 46.17% | 184.69% | 158.11% | −6.2 |
| 2024 Q4 | 46.44% | 185.93% | 161.35% | 12.0 |
| 2024 Q3 | 44.45% | 185.98% | 157.22% | −3.9 |
| 2024 Q2 | 43.28% | 190.43% | 158.09% | 8.5 |
| 2024 Q1 | 37.65% | 221.34% | 191.27% | −8.2 |
| 2023 Q4 | 38.23% | 216.77% | 189.17% | 0.6 |
| 2023 Q3 | 37.76% | 217.15% | 186.59% | 7.2 |
| 2023 Q2 | 39.23% | 205.10% | 180.20% | −6.1 |
| 2023 Q1 | 38.18% | 216.22% | 184.37% | −4.6 |
| 2022 Q4 | 40.03% | 205.03% | 172.87% | −9.0 |
| 2022 Q3 | 39.16% | 211.08% | 172.37% | −3.9 |
| 2022 Q2 | 37.73% | 203.85% | 167.76% | −8.7 |
| 2022 Q1 | 36.85% | 207.47% | 171.41% | −37.4 |
| 2021 Q4 | 39.35% | 193.68% | 160.64% | −26.1 |
| 2021 Q3 | 40.28% | 182.03% | 153.69% | 3.4 |
經營效率單位：天
2026 Q2125.3 天47.5 天86.5 天172.8 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 | 125.3 | 47.5 | 86.5 | 172.8 | 86.3 |
| 2026 Q1 | 140.5 | 47.2 | 91.4 | 187.7 | 96.3 |
| 2025 Q4 | 152.0 | 42.5 | 89.3 | 194.5 | 105.2 |
| 2025 Q3 | 138.7 | 43.7 | 89.8 | 182.5 | 92.6 |
| 2025 Q2 | 118.3 | 41.1 | 84.4 | 159.4 | 75.0 |
| 2025 Q1 | 159.4 | 47.2 | 107.7 | 206.5 | 98.8 |
| 2024 Q4 | 122.2 | 37.8 | 84.0 | 160.1 | 76.0 |
| 2024 Q3 | 118.4 | 42.5 | 75.0 | 160.9 | 85.8 |
| 2024 Q2 | 109.3 | 44.0 | 73.6 | 153.2 | 79.7 |
| 2024 Q1 | 135.8 | 40.7 | 77.5 | 176.5 | 99.0 |
| 2023 Q4 | 119.7 | 39.0 | 71.7 | 158.7 | 87.0 |
| 2023 Q3 | 119.7 | 40.8 | 72.8 | 160.6 | 87.8 |
| 2023 Q2 | 130.8 | 42.8 | 72.4 | 173.6 | 101.2 |
| 2023 Q1 | 126.9 | 49.5 | 78.6 | 176.4 | 97.8 |
| 2022 Q4 | 129.2 | 52.7 | 75.2 | 181.8 | 106.6 |
| 2022 Q3 | 108.1 | 52.2 | 65.9 | 160.2 | 94.3 |
| 2022 Q2 | 151.0 | 59.6 | 84.3 | 210.6 | 126.3 |
| 2022 Q1 | 133.6 | 49.9 | 86.7 | 183.5 | 96.8 |
| 2021 Q4 | 102.1 | 37.4 | 66.4 | 139.5 | 73.0 |
| 2021 Q3 | 118.5 | 42.8 | 72.6 | 161.3 | 88.7 |
現金流單位：億元
2026 Q2−0.57 億元−0.01 億元−0.59 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 | −0.57 | −0.01 | −0.59 |
| 2026 Q1 | 0.33 | −0.10 | 0.24 |
| 2025 Q4 | 0.52 | −0.08 | 0.45 |
| 2025 Q3 | 0.39 | −0.05 | 0.33 |
| 2025 Q2 | −0.26 | −0.06 | −0.31 |
| 2025 Q1 | 0.88 | −0.09 | 0.79 |
| 2024 Q4 | 1.04 | −0.03 | 1.00 |
| 2024 Q3 | 0.37 | −0.08 | 0.29 |
| 2024 Q2 | −0.08 | −0.09 | −0.17 |
| 2024 Q1 | 0.10 | −0.04 | 0.06 |
| 2023 Q4 | 1.30 | −0.02 | 1.28 |
| 2023 Q3 | 0.33 | −0.04 | 0.29 |
| 2023 Q2 | −0.25 | −0.05 | −0.30 |
| 2023 Q1 | 0.63 | −0.04 | 0.59 |
| 2022 Q4 | 0.70 | −0.16 | 0.54 |
| 2022 Q3 | −0.36 | −0.02 | −0.38 |
| 2022 Q2 | 0.29 | −0.05 | 0.24 |
| 2022 Q1 | −0.39 | −0.18 | −0.57 |
| 2021 Q4 | −0.47 | −0.30 | −0.76 |
| 2021 Q3 | −0.84 | −0.26 | −1.10 |