天良
412733.05−1.50−4.34%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 Q257.56%44.86%35.55%4.6 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 | 57.56% | 44.86% | 35.55% | 4.6 |
| 2026 Q1 | 58.74% | 43.67% | 33.76% | 15.2 |
| 2025 Q4 | 59.94% | 40.22% | 29.15% | 0.5 |
| 2025 Q3 | 60.91% | 47.00% | 37.62% | 9.2 |
| 2025 Q2 | 57.36% | 50.67% | 38.65% | −18.6 |
| 2025 Q1 | 53.22% | 56.58% | 44.44% | 10.9 |
| 2024 Q4 | 46.22% | 60.52% | 44.30% | 4.2 |
| 2024 Q3 | 39.44% | 160.20% | 136.77% | 5.7 |
| 2024 Q2 | 27.32% | 216.52% | 166.19% | −6.6 |
| 2024 Q1 | 23.75% | 224.85% | 171.98% | 27.2 |
| 2023 Q4 | 24.62% | 213.35% | 157.69% | 17.1 |
| 2023 Q3 | 27.47% | 191.19% | 138.73% | −1.4 |
| 2023 Q2 | 27.06% | 192.64% | 132.77% | 12.5 |
| 2023 Q1 | 27.06% | 190.03% | 125.46% | 15.5 |
| 2022 Q4 | 29.76% | 175.88% | 122.57% | 32.7 |
| 2022 Q3 | 28.18% | 175.67% | 114.03% | 21.0 |
| 2022 Q2 | 30.55% | 161.71% | 112.71% | 24.2 |
| 2022 Q1 | 30.89% | 155.24% | 116.12% | 61.0 |
| 2021 Q4 | 36.82% | 131.55% | 102.48% | 56.9 |
| 2021 Q3 | 37.63% | 118.52% | 87.45% | 46.7 |
經營效率單位：天
2026 Q221.2 天74.2 天80.2 天95.4 天15.2 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 | 21.2 | 74.2 | 80.2 | 95.4 | 15.2 |
| 2026 Q1 | 21.5 | 74.4 | 72.1 | 95.9 | 23.8 |
| 2025 Q4 | 29.4 | 102.8 | 88.0 | 132.1 | 44.2 |
| 2025 Q3 | 20.6 | 94.0 | 76.8 | 114.6 | 37.8 |
| 2025 Q2 | 16.6 | 99.3 | 94.1 | 115.9 | 21.8 |
| 2025 Q1 | 18.9 | 114.1 | 97.8 | 133.1 | 35.3 |
| 2024 Q4 | 25.3 | 146.3 | 71.5 | 171.5 | 100.0 |
| 2024 Q3 | 21.1 | 163.2 | 59.2 | 184.3 | 125.1 |
| 2024 Q2 | 20.7 | 203.2 | 72.3 | 223.9 | 151.6 |
| 2024 Q1 | 14.7 | 138.6 | 51.2 | 153.3 | 102.1 |
| 2023 Q4 | 16.4 | 184.2 | 56.5 | 200.6 | 144.1 |
| 2023 Q3 | 15.7 | 188.0 | 45.3 | 203.7 | 158.4 |
| 2023 Q2 | 14.5 | 235.1 | 48.0 | 249.6 | 201.5 |
| 2023 Q1 | 15.0 | 175.3 | 41.2 | 190.3 | 149.1 |
| 2022 Q4 | 13.5 | 187.0 | 49.0 | 200.5 | 151.5 |
| 2022 Q3 | 14.5 | 184.1 | 56.7 | 198.6 | 141.9 |
| 2022 Q2 | 16.0 | 161.1 | 72.2 | 177.1 | 104.9 |
| 2022 Q1 | 14.2 | 101.7 | 66.0 | 115.9 | 50.0 |
| 2021 Q4 | 13.4 | 90.8 | 65.5 | 104.2 | 38.7 |
| 2021 Q3 | 12.7 | 87.0 | 53.2 | 99.8 | 46.5 |
現金流單位：萬元
2026 Q22,601 萬元−66 萬元2,535 萬元
單季現金流（萬元）
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| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | 2,601 | −66 | 2,535 |
| 2026 Q1 | 2,074 | −1,012 | 1,062 |
| 2025 Q4 | −555 | −710 | −1,265 |
| 2025 Q3 | 616 | −788 | −172 |
| 2025 Q2 | −415 | −305 | −719 |
| 2025 Q1 | 2,378 | −121 | 2,257 |
| 2024 Q4 | 2,785 | −138 | 2,648 |
| 2024 Q3 | 763 | −203 | 560 |
| 2024 Q2 | −1,484 | −30 | −1,515 |
| 2024 Q1 | 2,920 | −34 | 2,886 |
| 2023 Q4 | 2,685 | 2 | 2,686 |
| 2023 Q3 | 2,224 | −81 | 2,143 |
| 2023 Q2 | 3,672 | −373 | 3,299 |
| 2023 Q1 | −1,459 | −44 | −1,503 |
| 2022 Q4 | 2,114 | −14 | 2,099 |
| 2022 Q3 | −985 | −10 | −995 |
| 2022 Q2 | −1,141 | −22 | −1,162 |
| 2022 Q1 | 2,356 | −56 | 2,300 |
| 2021 Q4 | 3,581 | 3 | 3,584 |
| 2021 Q3 | 1,983 | −62 | 1,921 |