飛寶企業
441318.60+0.60+3.33%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 Q231.24%515.64%406.36%−3.9 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 | 31.24% | 515.64% | 406.36% | −3.9 |
| 2026 Q1 | 24.86% | >999% | 852.34% | 9.4 |
| 2025 Q4 | 31.83% | 488.34% | 376.93% | 40.1 |
| 2025 Q3 | 36.76% | 365.85% | 266.15% | 27.3 |
| 2025 Q2 | 43.47% | 268.14% | 124.89% | −20.9 |
| 2025 Q1 | 33.16% | 447.28% | 205.07% | −12.9 |
| 2024 Q4 | 28.96% | 651.42% | 300.97% | 2.3 |
| 2024 Q3 | 29.95% | 604.55% | 383.48% | −8.7 |
| 2024 Q2 | 31.70% | 513.31% | 398.77% | −0.4 |
| 2024 Q1 | 24.48% | >999% | >999% | 14.8 |
| 2023 Q4 | 28.39% | 738.34% | 591.07% | −21.5 |
| 2023 Q3 | 25.74% | 831.72% | 684.25% | 38.5 |
| 2023 Q2 | 30.01% | 554.58% | 427.43% | 29.0 |
| 2023 Q1 | 23.40% | >999% | >999% | −0.4 |
| 2022 Q4 | 27.38% | 726.35% | 511.48% | −17.7 |
| 2022 Q3 | 25.04% | >999% | 844.78% | 61.3 |
| 2022 Q2 | 28.85% | 702.36% | 517.36% | 73.8 |
| 2022 Q1 | 30.51% | 652.28% | 477.58% | 51.6 |
| 2021 Q4 | 29.04% | 871.61% | 585.71% | −57.5 |
| 2021 Q3 | 13.28% | 716.15% | 531.02% | −225.8 |
經營效率單位：天
2026 Q258.4 天66.2 天22.7 天124.6 天101.9 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 | 58.4 | 66.2 | 22.7 | 124.6 | 101.9 |
| 2026 Q1 | 87.5 | 74.8 | 32.6 | 162.3 | 129.7 |
| 2025 Q4 | 60.5 | 57.2 | 38.5 | 117.7 | 79.2 |
| 2025 Q3 | 34.6 | 44.3 | 27.2 | 78.9 | 51.7 |
| 2025 Q2 | 57.2 | 111.7 | 50.3 | 168.9 | 118.6 |
| 2025 Q1 | 47.6 | 140.9 | 33.6 | 188.6 | 155.0 |
| 2024 Q4 | 25.0 | 118.0 | 25.7 | 143.0 | 117.3 |
| 2024 Q3 | 11.6 | 82.7 | 35.0 | 94.3 | 59.3 |
| 2024 Q2 | 37.5 | 90.3 | 36.3 | 127.8 | 91.5 |
| 2024 Q1 | 43.7 | 62.0 | 20.5 | 105.7 | 85.3 |
| 2023 Q4 | 47.9 | 66.1 | 34.5 | 114.0 | 79.5 |
| 2023 Q3 | 36.9 | 49.1 | 29.7 | 85.9 | 56.2 |
| 2023 Q2 | 24.9 | 53.1 | 21.5 | 78.0 | 56.5 |
| 2023 Q1 | 13.0 | 77.6 | 24.1 | 90.6 | 66.5 |
| 2022 Q4 | 22.5 | 77.1 | 30.2 | 99.6 | 69.4 |
| 2022 Q3 | 57.0 | 42.4 | 18.2 | 99.4 | 81.1 |
| 2022 Q2 | 88.9 | 48.5 | 18.9 | 137.4 | 118.6 |
| 2022 Q1 | 72.5 | 47.7 | 14.1 | 120.2 | 106.1 |
| 2021 Q4 | 70.6 | 51.3 | 18.4 | 121.9 | 103.5 |
| 2021 Q3 | 76.2 | 55.0 | 26.0 | 131.2 | 105.3 |
現金流單位：億元
2026 Q20.68 億元0.00 億元0.68 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 | 0.68 | 0.00 | 0.68 |
| 2026 Q1 | 0.09 | 0.00 | 0.09 |
| 2025 Q4 | 0.38 | 0.00 | 0.38 |
| 2025 Q3 | 0.74 | 0.00 | 0.74 |
| 2025 Q2 | −0.25 | 0.00 | −0.26 |
| 2025 Q1 | −0.23 | −0.01 | −0.24 |
| 2024 Q4 | −1.22 | 0.00 | −1.22 |
| 2024 Q3 | −0.42 | 0.00 | −0.42 |
| 2024 Q2 | 0.42 | 0.00 | 0.42 |
| 2024 Q1 | −0.06 | 0.00 | −0.06 |
| 2023 Q4 | 0.21 | −0.01 | 0.20 |
| 2023 Q3 | 0.23 | −0.03 | 0.20 |
| 2023 Q2 | 0.20 | −0.01 | 0.20 |
| 2023 Q1 | 0.00 | −0.06 | −0.05 |
| 2022 Q4 | 0.73 | 0.00 | 0.73 |
| 2022 Q3 | 0.70 | −0.02 | 0.68 |
| 2022 Q2 | 0.61 | −0.04 | 0.57 |
| 2022 Q1 | −0.27 | 0.00 | −0.27 |
| 2021 Q4 | −0.17 | −1.10 | −1.27 |
| 2021 Q3 | −0.55 | 0.00 | −0.55 |