晟德
412328.20−0.70−2.42%收盤・資料日 2026-11-06
股期
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q228.42%184.68%160.94%−285.0 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 | 28.42% | 184.68% | 160.94% | −285.0 |
| 2026 Q1 | 24.87% | 93.25% | 79.87% | 65.7 |
| 2025 Q4 | 23.51% | 45.31% | 25.56% | 198.4 |
| 2025 Q3 | 23.91% | 50.88% | 33.87% | 70.9 |
| 2025 Q2 | 29.03% | 46.97% | 19.41% | −16.2 |
| 2025 Q1 | 27.10% | 85.30% | 46.21% | 12.4 |
| 2024 Q4 | 29.30% | 81.91% | 48.80% | −15.5 |
| 2024 Q3 | 25.91% | 96.37% | 59.06% | 7.9 |
| 2024 Q2 | 30.63% | 221.39% | 157.04% | −1.1 |
| 2024 Q1 | 27.26% | 478.87% | 353.49% | −9.7 |
| 2023 Q4 | 25.13% | 277.57% | 200.16% | −0.7 |
| 2023 Q3 | 29.46% | 167.77% | 151.18% | −18.7 |
| 2023 Q2 | 28.38% | 101.22% | 92.17% | −18.5 |
| 2023 Q1 | 25.26% | 63.60% | 55.32% | 42.8 |
| 2022 Q4 | 23.56% | 72.68% | 64.66% | 3.9 |
| 2022 Q3 | 26.26% | 84.03% | 79.23% | −81.9 |
| 2022 Q2 | 23.92% | 137.96% | 133.99% | −17.0 |
| 2022 Q1 | 24.05% | 402.16% | 390.48% | 41.7 |
| 2021 Q4 | 30.71% | 406.43% | 392.98% | −54.0 |
| 2021 Q3 | 29.07% | 255.78% | 251.42% | −59.0 |
經營效率單位：天
2026 Q255.0 天118.6 天45.0 天173.6 天128.6 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 | 55.0 | 118.6 | 45.0 | 173.6 | 128.6 |
| 2026 Q1 | 49.4 | 124.9 | 45.2 | 174.3 | 129.1 |
| 2025 Q4 | 48.5 | 133.9 | 44.7 | 182.3 | 137.7 |
| 2025 Q3 | 52.3 | 136.1 | 52.5 | 188.5 | 135.9 |
| 2025 Q2 | 51.5 | 120.9 | 53.6 | 172.5 | 118.8 |
| 2025 Q1 | 49.2 | 128.9 | 56.6 | 178.1 | 121.5 |
| 2024 Q4 | 40.3 | 116.9 | 47.8 | 157.2 | 109.4 |
| 2024 Q3 | 48.4 | 123.9 | 52.9 | 172.3 | 119.4 |
| 2024 Q2 | 48.7 | 111.4 | 51.9 | 160.1 | 108.2 |
| 2024 Q1 | 57.5 | 123.9 | 61.5 | 181.4 | 119.9 |
| 2023 Q4 | 51.6 | 106.9 | 57.3 | 158.5 | 101.1 |
| 2023 Q3 | 53.4 | 113.9 | 63.0 | 167.4 | 104.3 |
| 2023 Q2 | 60.6 | 110.1 | 60.7 | 170.8 | 110.1 |
| 2023 Q1 | 55.8 | 65.7 | 47.1 | 121.4 | 74.4 |
| 2022 Q4 | 56.5 | 70.0 | 68.2 | 126.5 | 58.3 |
| 2022 Q3 | 68.5 | 91.5 | 76.7 | 159.9 | 83.3 |
| 2022 Q2 | 52.8 | 74.1 | 55.2 | 126.9 | 71.7 |
| 2022 Q1 | 64.3 | 112.8 | 51.6 | 177.0 | 125.5 |
| 2021 Q4 | 71.4 | 160.9 | 52.1 | 232.3 | 180.2 |
| 2021 Q3 | 90.7 | 216.4 | 93.3 | 307.0 | 213.8 |
現金流單位：億元
2026 Q20.38 億元−0.32 億元0.07 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 | 0.38 | −0.32 | 0.07 |
| 2026 Q1 | 1.42 | −0.24 | 1.18 |
| 2025 Q4 | 0.80 | −0.65 | 0.15 |
| 2025 Q3 | 0.66 | −0.34 | 0.32 |
| 2025 Q2 | 0.45 | −0.89 | −0.43 |
| 2025 Q1 | 0.31 | −0.18 | 0.13 |
| 2024 Q4 | 1.78 | −0.72 | 1.06 |
| 2024 Q3 | 1.42 | −0.49 | 0.92 |
| 2024 Q2 | 1.45 | −0.24 | 1.21 |
| 2024 Q1 | 1.31 | −0.31 | 1.00 |
| 2023 Q4 | 0.20 | −0.82 | −0.62 |
| 2023 Q3 | 0.61 | −0.44 | 0.16 |
| 2023 Q2 | −1.06 | −0.12 | −1.18 |
| 2023 Q1 | 0.50 | −0.17 | 0.34 |
| 2022 Q4 | 1.25 | −0.02 | 1.23 |
| 2022 Q3 | 0.41 | −0.04 | 0.37 |
| 2022 Q2 | 1.03 | 0.00 | 1.03 |
| 2022 Q1 | −0.47 | 0.00 | −0.47 |
| 2021 Q4 | −0.64 | −0.01 | −0.65 |
| 2021 Q3 | −0.26 | −0.03 | −0.29 |
財經資料來源：FinLab