湧德
368990.7−6.8−6.97%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 Q242.49%159.84%123.31%26.1 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 | 42.49% | 159.84% | 123.31% | 26.1 |
| 2026 Q1 | 40.56% | 164.67% | 128.02% | 52.8 |
| 2025 Q4 | 35.61% | 187.15% | 146.43% | 48.4 |
| 2025 Q3 | 26.70% | 259.59% | 217.51% | 92.1 |
| 2025 Q2 | 31.99% | 217.19% | 178.91% | 104.1 |
| 2025 Q1 | 29.37% | 241.51% | 192.10% | 115.3 |
| 2024 Q4 | 27.61% | 306.77% | 241.01% | 81.8 |
| 2024 Q3 | 30.92% | 309.13% | 250.33% | 67.3 |
| 2024 Q2 | 33.65% | 289.74% | 240.89% | 46.9 |
| 2024 Q1 | 32.55% | 316.62% | 257.87% | 15.5 |
| 2023 Q4 | 34.26% | 227.03% | 182.54% | 8.3 |
| 2023 Q3 | 44.54% | 182.39% | 146.63% | 30.0 |
| 2023 Q2 | 41.13% | 187.50% | 131.79% | 35.9 |
| 2023 Q1 | 40.69% | 184.39% | 116.36% | 15.0 |
| 2022 Q4 | 39.28% | 193.86% | 117.61% | 12.5 |
| 2022 Q3 | 42.49% | 183.59% | 110.74% | 19.6 |
| 2022 Q2 | 48.69% | 160.24% | 95.90% | 30.0 |
| 2022 Q1 | 51.81% | 146.67% | 86.59% | 38.7 |
| 2021 Q4 | 48.58% | 153.82% | 89.66% | 13.1 |
| 2021 Q3 | 51.10% | 152.70% | 91.72% | 24.2 |
經營效率單位：天
2026 Q294.0 天61.5 天46.6 天155.5 天108.8 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 | 94.0 | 61.5 | 46.6 | 155.5 | 108.8 |
| 2026 Q1 | 104.5 | 63.7 | 48.2 | 168.2 | 119.9 |
| 2025 Q4 | 108.7 | 57.3 | 44.9 | 166.0 | 121.1 |
| 2025 Q3 | 102.7 | 49.5 | 34.9 | 152.2 | 117.3 |
| 2025 Q2 | 102.1 | 52.1 | 33.8 | 154.3 | 120.5 |
| 2025 Q1 | 109.5 | 60.7 | 38.5 | 170.1 | 131.6 |
| 2024 Q4 | 109.0 | 62.5 | 42.7 | 171.5 | 128.7 |
| 2024 Q3 | 98.9 | 53.4 | 38.8 | 152.3 | 113.6 |
| 2024 Q2 | 109.2 | 57.0 | 36.0 | 166.2 | 130.2 |
| 2024 Q1 | 125.1 | 65.8 | 37.4 | 190.8 | 153.4 |
| 2023 Q4 | 127.0 | 63.5 | 39.3 | 190.5 | 151.2 |
| 2023 Q3 | 105.3 | 63.6 | 36.1 | 168.9 | 132.8 |
| 2023 Q2 | 107.4 | 82.5 | 37.9 | 189.9 | 152.0 |
| 2023 Q1 | 110.5 | 100.8 | 40.9 | 211.3 | 170.4 |
| 2022 Q4 | 112.7 | 105.2 | 39.8 | 217.8 | 178.0 |
| 2022 Q3 | 116.7 | 113.2 | 46.0 | 229.9 | 183.9 |
| 2022 Q2 | 104.9 | 105.3 | 47.7 | 210.2 | 162.5 |
| 2022 Q1 | 102.9 | 106.1 | 47.4 | 209.1 | 161.7 |
| 2021 Q4 | 111.1 | 105.4 | 48.0 | 216.5 | 168.5 |
| 2021 Q3 | 95.0 | 93.0 | 45.2 | 188.1 | 142.8 |
現金流單位：億元
2026 Q22.62 億元0.39 億元3.01 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 | 2.62 | 0.39 | 3.01 |
| 2026 Q1 | 2.76 | −0.73 | 2.03 |
| 2025 Q4 | 0.95 | −0.59 | 0.36 |
| 2025 Q3 | 2.98 | −2.13 | 0.85 |
| 2025 Q2 | 5.71 | −1.42 | 4.29 |
| 2025 Q1 | 1.96 | −0.78 | 1.18 |
| 2024 Q4 | 0.78 | −1.26 | −0.48 |
| 2024 Q3 | 1.47 | −1.46 | 0.01 |
| 2024 Q2 | 3.25 | −1.08 | 2.17 |
| 2024 Q1 | 2.35 | −0.97 | 1.38 |
| 2023 Q4 | 7.90 | −0.26 | 7.64 |
| 2023 Q3 | 3.15 | −0.65 | 2.51 |
| 2023 Q2 | 2.80 | −0.35 | 2.45 |
| 2023 Q1 | 2.68 | −0.23 | 2.45 |
| 2022 Q4 | 4.03 | −0.45 | 3.57 |
| 2022 Q3 | 1.77 | −0.52 | 1.25 |
| 2022 Q2 | 2.13 | −0.28 | 1.85 |
| 2022 Q1 | 0.65 | −0.21 | 0.44 |
| 2021 Q4 | 1.47 | −1.17 | 0.29 |
| 2021 Q3 | 0.46 | −0.81 | −0.35 |
財經資料來源：FinLab