營邦
3693513−30−5.52%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 Q246.95%164.12%84.81%64.1 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 | 46.95% | 164.12% | 84.81% | 64.1 |
| 2026 Q1 | 32.01% | 246.92% | 146.95% | 14.7 |
| 2025 Q4 | 31.85% | 260.73% | 182.03% | 15.5 |
| 2025 Q3 | 33.30% | 248.48% | 166.18% | 31.1 |
| 2025 Q2 | 36.06% | 232.01% | 146.05% | 6.7 |
| 2025 Q1 | 34.29% | 258.90% | 166.65% | 53.7 |
| 2024 Q4 | 37.28% | 221.81% | 128.17% | 92.3 |
| 2024 Q3 | 49.57% | 171.69% | 109.46% | 89.1 |
| 2024 Q2 | 56.72% | 138.25% | 83.32% | 68.0 |
| 2024 Q1 | 51.03% | 154.41% | 80.20% | 53.0 |
| 2023 Q4 | 59.10% | 134.79% | 79.04% | 41.8 |
| 2023 Q3 | 60.93% | 134.77% | 72.07% | 146.4 |
| 2023 Q2 | 63.12% | 139.39% | 70.03% | 70.7 |
| 2023 Q1 | 56.69% | 155.09% | 69.35% | 38.8 |
| 2022 Q4 | 58.45% | 149.37% | 63.29% | 59.6 |
| 2022 Q3 | 62.37% | 139.04% | 50.06% | 54.0 |
| 2022 Q2 | 61.99% | 136.81% | 56.15% | 54.2 |
| 2022 Q1 | 52.19% | 154.95% | 56.75% | 15.5 |
| 2021 Q4 | 46.34% | 167.32% | 66.90% | 34.6 |
| 2021 Q3 | 46.03% | 166.69% | 74.77% | 22.9 |
經營效率單位：天
2026 Q252.0 天118.8 天83.4 天170.8 天87.4 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 | 52.0 | 118.8 | 83.4 | 170.8 | 87.4 |
| 2026 Q1 | 60.8 | 119.5 | 57.7 | 180.4 | 122.7 |
| 2025 Q4 | 58.9 | 116.1 | 52.3 | 175.0 | 122.7 |
| 2025 Q3 | 67.1 | 130.9 | 50.8 | 198.0 | 147.1 |
| 2025 Q2 | 69.3 | 132.4 | 54.4 | 201.7 | 147.3 |
| 2025 Q1 | 56.6 | 120.3 | 56.1 | 176.9 | 120.8 |
| 2024 Q4 | 68.4 | 149.1 | 94.5 | 217.6 | 123.0 |
| 2024 Q3 | 55.6 | 119.7 | 83.1 | 175.3 | 92.2 |
| 2024 Q2 | 55.5 | 125.3 | 56.0 | 180.9 | 124.8 |
| 2024 Q1 | 81.7 | 189.5 | 91.8 | 271.1 | 179.3 |
| 2023 Q4 | 61.1 | 114.4 | 76.7 | 175.5 | 98.9 |
| 2023 Q3 | 52.1 | 109.2 | 67.0 | 161.2 | 94.2 |
| 2023 Q2 | 55.5 | 149.4 | 65.8 | 204.8 | 139.0 |
| 2023 Q1 | 65.7 | 202.0 | 71.2 | 267.7 | 196.4 |
| 2022 Q4 | 53.7 | 170.6 | 73.2 | 224.3 | 151.1 |
| 2022 Q3 | 61.7 | 188.9 | 101.6 | 250.6 | 149.0 |
| 2022 Q2 | 54.0 | 166.2 | 86.6 | 220.2 | 133.6 |
| 2022 Q1 | 75.7 | 227.9 | 103.0 | 303.7 | 200.6 |
| 2021 Q4 | 73.6 | 172.9 | 90.5 | 246.5 | 155.9 |
| 2021 Q3 | 65.5 | 115.7 | 63.7 | 181.3 | 117.5 |
現金流單位：億元
2026 Q22.30 億元−3.18 億元−0.88 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 | 2.30 | −3.18 | −0.88 |
| 2026 Q1 | −4.17 | −1.12 | −5.29 |
| 2025 Q4 | 6.28 | −0.64 | 5.65 |
| 2025 Q3 | 7.91 | −2.60 | 5.31 |
| 2025 Q2 | 0.86 | −0.53 | 0.33 |
| 2025 Q1 | 3.44 | −0.86 | 2.58 |
| 2024 Q4 | 2.53 | −0.07 | 2.46 |
| 2024 Q3 | 5.02 | −0.55 | 4.48 |
| 2024 Q2 | 8.72 | −1.41 | 7.31 |
| 2024 Q1 | −4.09 | −0.13 | −4.22 |
| 2023 Q4 | 6.70 | −1.80 | 4.90 |
| 2023 Q3 | 3.22 | −5.57 | −2.35 |
| 2023 Q2 | 5.20 | −0.15 | 5.05 |
| 2023 Q1 | 5.08 | −0.01 | 5.06 |
| 2022 Q4 | 1.74 | −0.07 | 1.67 |
| 2022 Q3 | −0.97 | −0.16 | −1.14 |
| 2022 Q2 | −0.09 | −0.17 | −0.26 |
| 2022 Q1 | −1.03 | −0.03 | −1.07 |
| 2021 Q4 | 0.12 | −0.32 | −0.20 |
| 2021 Q3 | 0.65 | −0.03 | 0.62 |
財經資料來源：FinLab