高鋒
451034.65−2.60−6.98%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 Q261.41%113.73%63.52%12.4 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 | 61.41% | 113.73% | 63.52% | 12.4 |
| 2026 Q1 | 67.80% | 103.81% | 63.63% | 3.7 |
| 2025 Q4 | 67.73% | 102.88% | 63.68% | 0.1 |
| 2025 Q3 | 70.61% | 128.46% | 78.32% | −0.2 |
| 2025 Q2 | 70.18% | 98.34% | 60.50% | −3.2 |
| 2025 Q1 | 56.20% | 176.91% | 122.51% | 0.8 |
| 2024 Q4 | 55.52% | 120.20% | 81.86% | 1.8 |
| 2024 Q3 | 56.61% | 134.37% | 95.43% | 4.2 |
| 2024 Q2 | 59.06% | 130.90% | 94.72% | 8.5 |
| 2024 Q1 | 58.71% | 127.48% | 83.87% | 1.1 |
| 2023 Q4 | 58.24% | 130.37% | 86.95% | 1.8 |
| 2023 Q3 | 59.22% | 154.73% | 103.25% | 7.9 |
| 2023 Q2 | 60.50% | 158.13% | 105.30% | 4.0 |
| 2023 Q1 | 60.57% | 164.76% | 105.96% | 0.6 |
| 2022 Q4 | 60.84% | 160.72% | 101.91% | 0.2 |
| 2022 Q3 | 59.61% | 169.32% | 109.37% | 5.0 |
| 2022 Q2 | 64.80% | 149.51% | 91.64% | 2.6 |
| 2022 Q1 | 62.50% | 142.08% | 89.86% | 2.6 |
| 2021 Q4 | 62.38% | 143.25% | 93.15% | 1.4 |
| 2021 Q3 | 61.74% | 143.73% | 96.21% | 4.3 |
經營效率單位：天
2026 Q274.9 天254.8 天70.2 天329.6 天259.4 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 | 74.9 | 254.8 | 70.2 | 329.6 | 259.4 |
| 2026 Q1 | 68.6 | 285.7 | 81.3 | 354.4 | 273.0 |
| 2025 Q4 | 55.3 | 228.8 | 65.7 | 284.1 | 218.4 |
| 2025 Q3 | 85.3 | 305.4 | 84.8 | 390.7 | 305.8 |
| 2025 Q2 | 84.0 | 233.7 | 66.7 | 317.8 | 251.1 |
| 2025 Q1 | 111.1 | 220.5 | 79.6 | 331.6 | 252.0 |
| 2024 Q4 | 97.3 | 174.1 | 69.4 | 271.4 | 202.0 |
| 2024 Q3 | 90.0 | 151.7 | 64.4 | 241.8 | 177.4 |
| 2024 Q2 | 87.1 | 152.1 | 61.7 | 239.2 | 177.5 |
| 2024 Q1 | 103.0 | 185.3 | 72.8 | 288.3 | 215.4 |
| 2023 Q4 | 75.7 | 164.4 | 71.3 | 240.1 | 168.8 |
| 2023 Q3 | 57.6 | 147.0 | 59.6 | 204.6 | 145.0 |
| 2023 Q2 | 61.4 | 166.9 | 54.6 | 228.3 | 173.8 |
| 2023 Q1 | 85.9 | 232.2 | 62.7 | 318.2 | 255.5 |
| 2022 Q4 | 75.8 | 197.9 | 55.4 | 273.7 | 218.3 |
| 2022 Q3 | 72.7 | 187.9 | 60.3 | 260.7 | 200.3 |
| 2022 Q2 | 96.0 | 219.7 | 79.2 | 315.8 | 236.6 |
| 2022 Q1 | 88.0 | 193.3 | 83.4 | 281.3 | 197.9 |
| 2021 Q4 | 94.9 | 182.7 | 95.8 | 277.6 | 181.8 |
| 2021 Q3 | 89.4 | 152.0 | 88.3 | 241.4 | 153.1 |
現金流單位：億元
2026 Q2−0.57 億元−0.07 億元−0.64 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 | −0.07 | −0.64 |
| 2026 Q1 | −1.10 | −0.02 | −1.13 |
| 2025 Q4 | 0.14 | −0.05 | 0.09 |
| 2025 Q3 | −0.03 | −0.13 | −0.16 |
| 2025 Q2 | −0.97 | −0.28 | −1.25 |
| 2025 Q1 | 0.25 | −0.25 | 0.00 |
| 2024 Q4 | −0.06 | −0.02 | −0.08 |
| 2024 Q3 | 1.09 | −0.41 | 0.68 |
| 2024 Q2 | 0.83 | 0.00 | 0.83 |
| 2024 Q1 | −0.08 | 0.00 | −0.09 |
| 2023 Q4 | −0.55 | 0.00 | −0.55 |
| 2023 Q3 | 1.85 | −0.04 | 1.81 |
| 2023 Q2 | 1.81 | −0.01 | 1.80 |
| 2023 Q1 | 0.34 | −0.02 | 0.33 |
| 2022 Q4 | 0.74 | −0.01 | 0.72 |
| 2022 Q3 | 1.52 | −0.02 | 1.50 |
| 2022 Q2 | 0.53 | −0.02 | 0.51 |
| 2022 Q1 | −0.75 | −0.05 | −0.80 |
| 2021 Q4 | −0.30 | 0.00 | −0.31 |
| 2021 Q3 | −0.15 | −0.09 | −0.24 |
財經資料來源：FinLab