協易機
453327.50−1.20−4.18%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 Q259.19%160.20%120.39%−1.9 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 | 59.19% | 160.20% | 120.39% | −1.9 |
| 2026 Q1 | 57.12% | 180.80% | 129.07% | 7.6 |
| 2025 Q4 | 60.42% | 172.19% | 129.25% | 3.5 |
| 2025 Q3 | 59.05% | 172.92% | 127.49% | 8.8 |
| 2025 Q2 | 60.54% | 179.20% | 133.58% | −14.7 |
| 2025 Q1 | 59.52% | 201.74% | 152.79% | 11.1 |
| 2024 Q4 | 59.14% | 207.15% | 156.18% | 10.9 |
| 2024 Q3 | 58.62% | 210.08% | 156.81% | 8.8 |
| 2024 Q2 | 60.52% | 198.96% | 151.32% | 2.7 |
| 2024 Q1 | 58.96% | 212.02% | 157.80% | 20.0 |
| 2023 Q4 | 57.35% | 239.83% | 179.73% | −4.2 |
| 2023 Q3 | 57.19% | 237.27% | 178.35% | 9.7 |
| 2023 Q2 | 57.50% | 239.36% | 184.53% | 20.1 |
| 2023 Q1 | 61.18% | 207.17% | 157.53% | 7.8 |
| 2022 Q4 | 61.00% | 196.99% | 150.82% | −5.1 |
| 2022 Q3 | 60.75% | 202.56% | 159.58% | 15.3 |
| 2022 Q2 | 61.64% | 200.06% | 149.55% | −2.0 |
| 2022 Q1 | 60.89% | 208.42% | 161.78% | 7.9 |
| 2021 Q4 | 61.10% | 180.24% | 143.50% | 4.0 |
| 2021 Q3 | 62.04% | 158.58% | 122.18% | 5.7 |
經營效率單位：天
2026 Q238.8 天127.5 天139.7 天166.3 天26.6 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 | 38.8 | 127.5 | 139.7 | 166.3 | 26.6 |
| 2026 Q1 | 52.3 | 172.6 | 182.3 | 224.9 | 42.7 |
| 2025 Q4 | 53.0 | 148.3 | 167.1 | 201.3 | 34.2 |
| 2025 Q3 | 38.9 | 132.3 | 138.2 | 171.2 | 33.0 |
| 2025 Q2 | 34.4 | 155.7 | 139.4 | 190.1 | 50.7 |
| 2025 Q1 | 30.7 | 155.3 | 132.8 | 186.0 | 53.2 |
| 2024 Q4 | 34.7 | 182.0 | 156.5 | 216.8 | 60.3 |
| 2024 Q3 | 30.9 | 168.6 | 136.2 | 199.5 | 63.3 |
| 2024 Q2 | 36.6 | 164.3 | 115.3 | 201.0 | 85.6 |
| 2024 Q1 | 46.8 | 222.3 | 156.8 | 269.1 | 112.3 |
| 2023 Q4 | 42.0 | 182.3 | 134.4 | 224.2 | 89.8 |
| 2023 Q3 | 60.5 | 204.9 | 154.2 | 265.4 | 111.2 |
| 2023 Q2 | 52.8 | 158.2 | 132.6 | 211.0 | 78.4 |
| 2023 Q1 | 63.4 | 170.8 | 166.7 | 234.2 | 67.5 |
| 2022 Q4 | 66.0 | 157.9 | 170.2 | 223.8 | 53.6 |
| 2022 Q3 | 44.3 | 109.2 | 106.8 | 153.5 | 46.7 |
| 2022 Q2 | 85.2 | 209.8 | 202.1 | 295.1 | 92.9 |
| 2022 Q1 | 77.4 | 157.0 | 180.0 | 234.3 | 54.4 |
| 2021 Q4 | 50.4 | 112.4 | 137.6 | 162.8 | 25.2 |
| 2021 Q3 | 48.7 | 122.2 | 140.7 | 170.9 | 30.1 |
現金流單位：億元
2026 Q23.68 億元−0.10 億元3.58 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 | 3.68 | −0.10 | 3.58 |
| 2026 Q1 | −1.24 | −0.06 | −1.30 |
| 2025 Q4 | 0.01 | −0.09 | −0.08 |
| 2025 Q3 | 1.32 | −0.06 | 1.25 |
| 2025 Q2 | 0.83 | −0.11 | 0.73 |
| 2025 Q1 | −1.50 | −0.10 | −1.60 |
| 2024 Q4 | 2.66 | 0.08 | 2.74 |
| 2024 Q3 | −0.25 | −0.12 | −0.37 |
| 2024 Q2 | 3.67 | −0.22 | 3.45 |
| 2024 Q1 | 0.37 | −0.02 | 0.35 |
| 2023 Q4 | 0.50 | −0.05 | 0.45 |
| 2023 Q3 | 1.49 | −0.06 | 1.43 |
| 2023 Q2 | −0.13 | −0.09 | −0.22 |
| 2023 Q1 | −0.55 | −0.03 | −0.57 |
| 2022 Q4 | −0.34 | −0.04 | −0.37 |
| 2022 Q3 | 2.07 | −0.07 | 2.00 |
| 2022 Q2 | 0.50 | −0.02 | 0.49 |
| 2022 Q1 | −2.48 | −0.06 | −2.53 |
| 2021 Q4 | 0.01 | −0.08 | −0.06 |
| 2021 Q3 | 0.52 | −0.05 | 0.47 |
財經資料來源：FinLab