欣陸
370320.45−0.40−1.92%收盤・資料日 2026-11-06
法說 11/9
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q270.54%121.44%45.02%3.2 倍
負債比率（%）
流動比率、速動比率（%）
利息保障倍數（倍）
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| 期間 | 負債比率 | 流動比率 | 速動比率 | 利息保障倍數 |
|---|---|---|---|---|
| 2026 Q2 | 70.54% | 121.44% | 45.02% | 3.2 |
| 2026 Q1 | 70.20% | 122.38% | 44.26% | 2.8 |
| 2025 Q4 | 69.74% | 119.80% | 44.55% | 6.1 |
| 2025 Q3 | 69.66% | 115.08% | 35.01% | 3.5 |
| 2025 Q2 | 70.29% | 115.28% | 38.22% | 2.6 |
| 2025 Q1 | 67.95% | 116.24% | 33.86% | 1.3 |
| 2024 Q4 | 65.97% | 125.88% | 39.28% | 0.0 |
| 2024 Q3 | 63.25% | 129.28% | 40.37% | 4.2 |
| 2024 Q2 | 61.97% | 130.45% | 41.19% | 4.6 |
| 2024 Q1 | 62.41% | 129.11% | 41.20% | 0.8 |
| 2023 Q4 | 60.75% | 132.71% | 47.80% | 3.9 |
| 2023 Q3 | 60.43% | 134.08% | 46.75% | 3.5 |
| 2023 Q2 | 60.40% | 136.06% | 48.23% | 4.1 |
| 2023 Q1 | 61.05% | 133.48% | 49.48% | 1.9 |
| 2022 Q4 | 60.85% | 135.62% | 49.17% | 1.2 |
| 2022 Q3 | 60.46% | 154.82% | 56.95% | 4.6 |
| 2022 Q2 | 58.59% | 155.22% | 50.58% | 11.3 |
| 2022 Q1 | 60.47% | 154.29% | 55.19% | 15.1 |
| 2021 Q4 | 60.54% | 155.05% | 49.28% | 11.9 |
| 2021 Q3 | 61.22% | 150.86% | 42.20% | 6.5 |
經營效率單位：天
2026 Q243.7 天491.8 天99.8 天535.6 天435.8 天
週轉天數（天）
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| 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 | 43.7 | 491.8 | 99.8 | 535.6 | 435.8 |
| 2026 Q1 | 57.1 | 579.7 | 125.3 | 636.8 | 511.5 |
| 2025 Q4 | 26.0 | 312.6 | 65.9 | 338.5 | 272.6 |
| 2025 Q3 | 42.3 | 550.4 | 110.0 | 592.7 | 482.7 |
| 2025 Q2 | 41.8 | 474.0 | 94.4 | 515.8 | 421.4 |
| 2025 Q1 | 35.1 | 475.4 | 94.5 | 510.4 | 415.9 |
| 2024 Q4 | 29.7 | 433.6 | 91.6 | 463.4 | 371.8 |
| 2024 Q3 | 25.8 | 391.1 | 82.6 | 416.9 | 334.3 |
| 2024 Q2 | 26.9 | 379.4 | 76.4 | 406.3 | 329.9 |
| 2024 Q1 | 43.8 | 458.4 | 102.8 | 502.2 | 399.4 |
| 2023 Q4 | 29.3 | 332.3 | 82.9 | 361.6 | 278.8 |
| 2023 Q3 | 25.7 | 334.9 | 79.9 | 360.6 | 280.7 |
| 2023 Q2 | 24.7 | 322.7 | 75.8 | 347.4 | 271.6 |
| 2023 Q1 | 30.6 | 382.3 | 90.9 | 412.9 | 322.0 |
| 2022 Q4 | 24.8 | 359.8 | 81.1 | 384.6 | 303.6 |
| 2022 Q3 | 29.3 | 471.4 | 100.8 | 500.8 | 399.9 |
| 2022 Q2 | 33.4 | 365.0 | 80.5 | 398.4 | 317.9 |
| 2022 Q1 | 33.6 | 311.2 | 72.6 | 344.8 | 272.2 |
| 2021 Q4 | 27.5 | 326.9 | 69.6 | 354.5 | 284.9 |
| 2021 Q3 | 41.0 | 551.5 | 103.3 | 592.5 | 489.1 |
現金流單位：億元
2026 Q220.77 億元−1.35 億元19.43 億元
單季現金流（億元）
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| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | 20.77 | −1.35 | 19.43 |
| 2026 Q1 | 9.22 | −0.48 | 8.73 |
| 2025 Q4 | 49.48 | −1.15 | 48.33 |
| 2025 Q3 | 10.91 | −0.29 | 10.62 |
| 2025 Q2 | 17.85 | −0.84 | 17.01 |
| 2025 Q1 | −37.04 | −0.21 | −37.25 |
| 2024 Q4 | 2.64 | −1.29 | 1.35 |
| 2024 Q3 | 0.02 | −1.04 | −1.02 |
| 2024 Q2 | 19.00 | −1.10 | 17.91 |
| 2024 Q1 | −18.34 | −0.51 | −18.85 |
| 2023 Q4 | 18.96 | −2.63 | 16.34 |
| 2023 Q3 | −6.04 | −1.09 | −7.13 |
| 2023 Q2 | 6.20 | −0.42 | 5.78 |
| 2023 Q1 | −4.69 | −0.26 | −4.95 |
| 2022 Q4 | −16.95 | −2.17 | −19.12 |
| 2022 Q3 | −4.63 | −0.62 | −5.24 |
| 2022 Q2 | 27.37 | −0.19 | 27.18 |
| 2022 Q1 | 2.28 | −0.39 | 1.89 |
| 2021 Q4 | 36.07 | −0.79 | 35.28 |
| 2021 Q3 | −5.40 | −0.19 | −5.58 |
財經資料來源：FinLab