研勤
363212.000.000.00%收盤・資料日 2026-11-06
全額交割
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q262.89%92.66%52.81%−8.7 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 | 62.89% | 92.66% | 52.81% | −8.7 |
| 2026 Q1 | 56.48% | 112.11% | 72.65% | 7.5 |
| 2025 Q4 | 58.63% | 102.85% | 70.20% | 9.1 |
| 2025 Q3 | 58.26% | 110.82% | 73.78% | −5.0 |
| 2025 Q2 | 56.04% | 115.66% | 73.86% | −11.1 |
| 2025 Q1 | 53.96% | 130.09% | 84.09% | −4.7 |
| 2024 Q4 | 54.62% | 135.19% | 97.78% | −11.1 |
| 2024 Q3 | 51.75% | 156.85% | 124.79% | 4.7 |
| 2024 Q2 | 53.70% | 145.23% | 112.92% | −4.2 |
| 2024 Q1 | 53.71% | 154.05% | 120.95% | 0.2 |
| 2023 Q4 | 54.18% | 155.01% | 124.27% | 4.7 |
| 2023 Q3 | 54.31% | 151.31% | 116.37% | 3.1 |
| 2023 Q2 | 54.88% | 153.13% | 123.04% | 2.7 |
| 2023 Q1 | 56.32% | 155.73% | 122.35% | 2.9 |
| 2022 Q4 | 56.41% | 154.30% | 121.98% | 0.8 |
| 2022 Q3 | 56.60% | 131.11% | 96.90% | 1.4 |
| 2022 Q2 | 55.64% | 126.76% | 93.11% | −5.9 |
| 2022 Q1 | 55.12% | 116.95% | 88.23% | −4.7 |
| 2021 Q4 | 58.78% | 123.23% | 100.46% | 57.9 |
| 2021 Q3 | 81.95% | 91.47% | 65.16% | −19.7 |
經營效率單位：天
2026 Q236.0 天98.7 天13.0 天134.8 天121.8 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 | 36.0 | 98.7 | 13.0 | 134.8 | 121.8 |
| 2026 Q1 | 30.0 | 104.3 | 10.1 | 134.4 | 124.2 |
| 2025 Q4 | 27.3 | 74.0 | 11.8 | 101.4 | 89.6 |
| 2025 Q3 | 39.2 | 101.8 | 16.6 | 141.0 | 124.4 |
| 2025 Q2 | 39.0 | 106.4 | 19.1 | 145.4 | 126.3 |
| 2025 Q1 | 47.6 | 87.3 | 24.3 | 134.9 | 110.6 |
| 2024 Q4 | 43.1 | 62.3 | 18.5 | 105.4 | 86.9 |
| 2024 Q3 | 40.1 | 67.3 | 17.5 | 107.3 | 89.8 |
| 2024 Q2 | 43.0 | 75.6 | 23.5 | 118.6 | 95.1 |
| 2024 Q1 | 47.4 | 80.5 | 23.8 | 127.9 | 104.1 |
| 2023 Q4 | 35.8 | 64.1 | 15.0 | 99.8 | 84.8 |
| 2023 Q3 | 36.4 | 83.9 | 23.4 | 120.3 | 96.9 |
| 2023 Q2 | 35.9 | 69.1 | 21.8 | 105.0 | 83.2 |
| 2023 Q1 | 44.8 | 95.1 | 28.9 | 139.8 | 110.9 |
| 2022 Q4 | 34.1 | 56.3 | 16.0 | 90.4 | 74.4 |
| 2022 Q3 | 35.7 | 71.8 | 17.8 | 107.5 | 89.7 |
| 2022 Q2 | 28.5 | 77.8 | 19.8 | 106.3 | 86.5 |
| 2022 Q1 | 36.3 | 74.6 | 24.1 | 110.9 | 86.8 |
| 2021 Q4 | 24.6 | 47.7 | 16.0 | 72.3 | 56.3 |
| 2021 Q3 | 51.2 | 145.5 | 43.8 | 196.7 | 153.0 |
現金流單位：萬元
2026 Q2−897 萬元−120 萬元−1,017 萬元
單季現金流（萬元）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | −897 | −120 | −1,017 |
| 2026 Q1 | −510 | −76 | −586 |
| 2025 Q4 | 1,310 | −370 | 940 |
| 2025 Q3 | −260 | −63 | −323 |
| 2025 Q2 | 989 | −103 | 886 |
| 2025 Q1 | 109 | −136 | −27 |
| 2024 Q4 | 43 | −129 | −86 |
| 2024 Q3 | 2,058 | −75 | 1,984 |
| 2024 Q2 | −1,182 | −353 | −1,535 |
| 2024 Q1 | −349 | −203 | −552 |
| 2023 Q4 | 533 | −115 | 419 |
| 2023 Q3 | −39 | −78 | −116 |
| 2023 Q2 | 1,160 | −81 | 1,078 |
| 2023 Q1 | 1,421 | −114 | 1,307 |
| 2022 Q4 | 1,140 | −152 | 988 |
| 2022 Q3 | 520 | −138 | 382 |
| 2022 Q2 | −1,635 | −267 | −1,902 |
| 2022 Q1 | −160 | −95 | −255 |
| 2021 Q4 | 889 | −109 | 781 |
| 2021 Q3 | 774 | −100 | 674 |