榮昌
368446.80−1.45−3.01%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 Q251.52%230.52%208.40%15.7 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 | 51.52% | 230.52% | 208.40% | 15.7 |
| 2026 Q1 | 45.79% | 299.96% | 264.53% | 10.8 |
| 2025 Q4 | 46.46% | 271.12% | 243.84% | 19.1 |
| 2025 Q3 | 40.44% | 185.64% | 161.88% | 57.7 |
| 2025 Q2 | 42.28% | 171.29% | 147.22% | 36.1 |
| 2025 Q1 | 37.22% | 206.26% | 177.95% | 32.2 |
| 2024 Q4 | 39.39% | 192.05% | 169.05% | 50.5 |
| 2024 Q3 | 38.05% | 209.08% | 181.08% | 15.4 |
| 2024 Q2 | 40.57% | 200.34% | 174.77% | 38.6 |
| 2024 Q1 | 38.35% | 216.50% | 185.24% | 19.3 |
| 2023 Q4 | 36.15% | 239.90% | 213.70% | 1.3 |
| 2023 Q3 | 35.29% | 255.80% | 221.64% | 8.2 |
| 2023 Q2 | 41.53% | 198.62% | 166.95% | 17.4 |
| 2023 Q1 | 40.47% | 215.20% | 181.10% | 16.2 |
| 2022 Q4 | 45.09% | 189.03% | 154.81% | 24.3 |
| 2022 Q3 | 46.51% | 180.97% | 147.70% | 62.4 |
| 2022 Q2 | 52.67% | 157.92% | 124.51% | 48.4 |
| 2022 Q1 | 46.46% | 197.42% | 161.77% | 32.3 |
| 2021 Q4 | 48.52% | 188.72% | 163.71% | 42.8 |
| 2021 Q3 | 48.41% | 188.26% | 153.77% | 37.3 |
經營效率單位：天
2026 Q278.7 天38.8 天87.2 天117.5 天30.2 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 | 78.7 | 38.8 | 87.2 | 117.5 | 30.2 |
| 2026 Q1 | 87.6 | 50.9 | 110.0 | 138.5 | 28.5 |
| 2025 Q4 | 84.1 | 42.8 | 105.7 | 126.9 | 21.2 |
| 2025 Q3 | 71.3 | 35.2 | 89.5 | 106.5 | 17.0 |
| 2025 Q2 | 65.1 | 34.3 | 83.4 | 99.4 | 16.0 |
| 2025 Q1 | 88.3 | 47.4 | 126.2 | 135.6 | 9.5 |
| 2024 Q4 | 70.2 | 37.1 | 101.4 | 107.3 | 5.9 |
| 2024 Q3 | 82.9 | 41.7 | 107.8 | 124.6 | 16.8 |
| 2024 Q2 | 73.2 | 40.0 | 99.0 | 113.2 | 14.2 |
| 2024 Q1 | 89.4 | 46.9 | 105.1 | 136.3 | 31.2 |
| 2023 Q4 | 95.2 | 46.0 | 89.2 | 141.1 | 52.0 |
| 2023 Q3 | 80.4 | 49.0 | 83.1 | 129.4 | 46.3 |
| 2023 Q2 | 79.9 | 54.0 | 98.8 | 133.9 | 35.1 |
| 2023 Q1 | 85.5 | 53.8 | 102.0 | 139.3 | 37.3 |
| 2022 Q4 | 75.1 | 52.0 | 100.4 | 127.1 | 26.7 |
| 2022 Q3 | 66.3 | 54.0 | 98.1 | 120.3 | 22.1 |
| 2022 Q2 | 71.7 | 68.5 | 124.3 | 140.2 | 15.9 |
| 2022 Q1 | 78.2 | 51.0 | 119.7 | 129.2 | 9.5 |
| 2021 Q4 | 62.4 | 38.4 | 94.7 | 100.8 | 6.1 |
| 2021 Q3 | 60.0 | 48.2 | 93.2 | 108.2 | 15.0 |
現金流單位：億元
2026 Q2−0.18 億元−0.06 億元−0.24 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 | −0.18 | −0.06 | −0.24 |
| 2026 Q1 | −0.48 | −0.05 | −0.54 |
| 2025 Q4 | 0.43 | −0.05 | 0.38 |
| 2025 Q3 | 0.90 | −0.06 | 0.84 |
| 2025 Q2 | 0.32 | −0.13 | 0.19 |
| 2025 Q1 | 0.27 | −0.01 | 0.26 |
| 2024 Q4 | 0.19 | −0.04 | 0.15 |
| 2024 Q3 | 0.42 | −0.03 | 0.40 |
| 2024 Q2 | 0.62 | −0.01 | 0.61 |
| 2024 Q1 | 0.37 | −0.06 | 0.32 |
| 2023 Q4 | 0.43 | −0.02 | 0.41 |
| 2023 Q3 | 0.34 | −0.01 | 0.33 |
| 2023 Q2 | −0.40 | −0.10 | −0.51 |
| 2023 Q1 | 0.21 | −0.10 | 0.11 |
| 2022 Q4 | 0.35 | −0.04 | 0.31 |
| 2022 Q3 | 1.13 | −0.02 | 1.11 |
| 2022 Q2 | 0.65 | −0.03 | 0.61 |
| 2022 Q1 | 0.34 | −0.13 | 0.21 |
| 2021 Q4 | 0.17 | −0.03 | 0.14 |
| 2021 Q3 | 0.56 | −0.04 | 0.52 |