冠星-KY
443994.1−2.6−2.69%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 Q252.96%137.29%72.60%9.3 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 | 52.96% | 137.29% | 72.60% | 9.3 |
| 2026 Q1 | 47.30% | 153.69% | 87.07% | 8.7 |
| 2025 Q4 | 45.89% | 152.11% | 79.39% | 1.4 |
| 2025 Q3 | 48.25% | 148.29% | 86.92% | 13.2 |
| 2025 Q2 | 49.83% | 150.05% | 89.94% | 6.2 |
| 2025 Q1 | 50.02% | 170.20% | 106.65% | 5.2 |
| 2024 Q4 | 43.64% | 168.30% | 83.44% | −3.9 |
| 2024 Q3 | 41.85% | 167.51% | 96.80% | 3.5 |
| 2024 Q2 | 42.23% | 180.24% | 108.10% | 5.2 |
| 2024 Q1 | 38.69% | 192.39% | 120.15% | 8.9 |
| 2023 Q4 | 36.60% | 174.64% | 106.10% | 5.3 |
| 2023 Q3 | 36.11% | 170.56% | 115.77% | 29.4 |
| 2023 Q2 | 35.30% | 166.97% | 115.50% | 121.7 |
| 2023 Q1 | 33.41% | 191.80% | 128.36% | 101.5 |
| 2022 Q4 | 29.83% | 224.90% | 141.22% | 32.2 |
| 2022 Q3 | 37.24% | 200.35% | 135.33% | 60.3 |
| 2022 Q2 | 46.95% | 168.91% | 106.43% | 66.3 |
| 2022 Q1 | 45.75% | 174.51% | 99.00% | 72.6 |
| 2021 Q4 | 48.66% | 164.88% | 94.47% | 24.5 |
| 2021 Q3 | 52.43% | 155.25% | 98.73% | 78.1 |
經營效率單位：天
2026 Q252.1 天82.3 天81.2 天134.4 天53.3 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 | 52.1 | 82.3 | 81.2 | 134.4 | 53.3 |
| 2026 Q1 | 52.0 | 93.8 | 86.0 | 145.8 | 59.9 |
| 2025 Q4 | 67.4 | 110.9 | 112.7 | 178.3 | 65.6 |
| 2025 Q3 | 57.1 | 76.8 | 88.3 | 133.9 | 45.6 |
| 2025 Q2 | 54.6 | 72.3 | 71.4 | 127.0 | 55.6 |
| 2025 Q1 | 45.6 | 82.5 | 66.1 | 128.0 | 62.0 |
| 2024 Q4 | 64.9 | 110.2 | 93.2 | 175.1 | 81.9 |
| 2024 Q3 | 62.8 | 82.3 | 78.7 | 145.0 | 66.3 |
| 2024 Q2 | 59.2 | 72.1 | 65.1 | 131.3 | 66.2 |
| 2024 Q1 | 54.6 | 70.7 | 58.7 | 125.3 | 66.6 |
| 2023 Q4 | 74.5 | 89.5 | 95.2 | 163.9 | 68.7 |
| 2023 Q3 | 64.5 | 66.8 | 84.4 | 131.3 | 46.9 |
| 2023 Q2 | 54.6 | 65.1 | 71.1 | 119.7 | 48.7 |
| 2023 Q1 | 49.4 | 77.3 | 67.7 | 126.6 | 59.0 |
| 2022 Q4 | 91.4 | 105.5 | 97.3 | 196.9 | 99.5 |
| 2022 Q3 | 72.0 | 71.2 | 82.0 | 143.2 | 61.2 |
| 2022 Q2 | 55.6 | 68.6 | 74.4 | 124.2 | 49.9 |
| 2022 Q1 | 57.7 | 82.8 | 87.4 | 140.6 | 53.2 |
| 2021 Q4 | 70.8 | 81.8 | 105.4 | 152.6 | 47.2 |
| 2021 Q3 | 56.1 | 57.7 | 81.9 | 113.8 | 31.9 |
現金流單位：億元
2026 Q20.57 億元−1.39 億元−0.82 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 | 0.57 | −1.39 | −0.82 |
| 2026 Q1 | −0.36 | −1.15 | −1.51 |
| 2025 Q4 | −0.43 | −0.51 | −0.94 |
| 2025 Q3 | 2.96 | −0.31 | 2.65 |
| 2025 Q2 | 3.95 | −1.27 | 2.68 |
| 2025 Q1 | −1.51 | −1.25 | −2.77 |
| 2024 Q4 | −0.96 | −1.07 | −2.03 |
| 2024 Q3 | 3.14 | −1.43 | 1.71 |
| 2024 Q2 | 1.46 | −0.95 | 0.50 |
| 2024 Q1 | −1.74 | −1.68 | −3.43 |
| 2023 Q4 | −1.55 | −2.12 | −3.67 |
| 2023 Q3 | 2.28 | −4.49 | −2.21 |
| 2023 Q2 | 3.41 | −2.79 | 0.62 |
| 2023 Q1 | 2.21 | −1.24 | 0.96 |
| 2022 Q4 | 6.96 | −1.85 | 5.12 |
| 2022 Q3 | 0.07 | −0.76 | −0.69 |
| 2022 Q2 | 3.65 | −0.28 | 3.36 |
| 2022 Q1 | −1.27 | −0.61 | −1.88 |
| 2021 Q4 | 0.66 | −0.16 | 0.50 |
| 2021 Q3 | −0.36 | −0.26 | −0.62 |