健椿
456137.90−2.00−5.01%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 Q239.71%232.93%172.12%25.2 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 | 39.71% | 232.93% | 172.12% | 25.2 |
| 2026 Q1 | 37.33% | 277.78% | 198.88% | 7.9 |
| 2025 Q4 | 38.16% | 272.65% | 202.53% | 7.5 |
| 2025 Q3 | 38.97% | 230.63% | 159.39% | 9.4 |
| 2025 Q2 | 42.70% | 199.69% | 142.97% | −3.8 |
| 2025 Q1 | 40.30% | 231.93% | 162.69% | 7.8 |
| 2024 Q4 | 40.37% | 244.17% | 178.33% | 8.6 |
| 2024 Q3 | 43.23% | 221.32% | 159.61% | 16.7 |
| 2024 Q2 | 47.83% | 187.85% | 142.67% | 33.9 |
| 2024 Q1 | 46.20% | 202.60% | 147.74% | 24.0 |
| 2023 Q4 | 47.72% | 192.05% | 146.89% | 17.9 |
| 2023 Q3 | 49.70% | 180.76% | 132.58% | 29.7 |
| 2023 Q2 | 51.07% | 172.40% | 115.80% | 13.2 |
| 2023 Q1 | 50.60% | 181.96% | 123.99% | 5.4 |
| 2022 Q4 | 52.34% | 173.60% | 116.17% | 5.5 |
| 2022 Q3 | 53.14% | 169.89% | 104.67% | 17.6 |
| 2022 Q2 | 56.15% | 160.00% | 100.66% | 15.7 |
| 2022 Q1 | 54.71% | 166.73% | 95.63% | 25.4 |
| 2021 Q4 | 56.12% | 161.96% | 94.15% | 15.1 |
| 2021 Q3 | 57.14% | 160.06% | 94.18% | 33.2 |
經營效率單位：天
2026 Q212.3 天99.0 天93.6 天111.3 天17.7 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 | 12.3 | 99.0 | 93.6 | 111.3 | 17.7 |
| 2026 Q1 | 17.0 | 123.3 | 91.2 | 140.2 | 49.0 |
| 2025 Q4 | 23.3 | 130.0 | 91.6 | 153.4 | 61.8 |
| 2025 Q3 | 22.6 | 133.7 | 99.9 | 156.2 | 56.3 |
| 2025 Q2 | 21.3 | 122.1 | 87.3 | 143.4 | 56.1 |
| 2025 Q1 | 30.8 | 161.0 | 107.2 | 191.8 | 84.6 |
| 2024 Q4 | 36.4 | 139.6 | 110.8 | 176.0 | 65.2 |
| 2024 Q3 | 56.9 | 134.8 | 140.8 | 191.7 | 50.9 |
| 2024 Q2 | 45.4 | 103.3 | 108.5 | 148.7 | 40.2 |
| 2024 Q1 | 61.5 | 135.8 | 134.2 | 197.3 | 63.1 |
| 2023 Q4 | 65.4 | 120.2 | 136.0 | 185.6 | 49.6 |
| 2023 Q3 | 45.8 | 106.7 | 114.6 | 152.5 | 37.9 |
| 2023 Q2 | 37.0 | 115.1 | 92.9 | 152.1 | 59.2 |
| 2023 Q1 | 48.3 | 141.5 | 86.2 | 189.8 | 103.5 |
| 2022 Q4 | 49.3 | 147.9 | 82.9 | 197.1 | 114.2 |
| 2022 Q3 | 44.7 | 167.6 | 104.7 | 212.3 | 107.5 |
| 2022 Q2 | 46.3 | 175.3 | 128.3 | 221.7 | 93.4 |
| 2022 Q1 | 48.3 | 149.1 | 125.7 | 197.4 | 71.7 |
| 2021 Q4 | 43.5 | 129.4 | 105.2 | 172.9 | 67.8 |
| 2021 Q3 | 29.0 | 128.2 | 92.1 | 157.2 | 65.0 |
現金流單位：億元
2026 Q21.37 億元−0.10 億元1.27 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 | 1.37 | −0.10 | 1.27 |
| 2026 Q1 | 0.73 | −0.02 | 0.71 |
| 2025 Q4 | 0.44 | −0.21 | 0.23 |
| 2025 Q3 | 0.20 | −0.15 | 0.05 |
| 2025 Q2 | 0.61 | −0.32 | 0.29 |
| 2025 Q1 | 0.35 | −0.12 | 0.23 |
| 2024 Q4 | 0.24 | −0.15 | 0.09 |
| 2024 Q3 | 0.82 | −0.09 | 0.73 |
| 2024 Q2 | 1.32 | −0.05 | 1.27 |
| 2024 Q1 | 0.70 | −0.04 | 0.66 |
| 2023 Q4 | 0.66 | −0.04 | 0.63 |
| 2023 Q3 | 0.84 | −0.16 | 0.68 |
| 2023 Q2 | 1.14 | −0.01 | 1.13 |
| 2023 Q1 | 1.03 | −0.11 | 0.92 |
| 2022 Q4 | 0.74 | −0.22 | 0.52 |
| 2022 Q3 | 0.61 | −0.11 | 0.49 |
| 2022 Q2 | 0.68 | −0.24 | 0.44 |
| 2022 Q1 | 0.40 | −0.27 | 0.13 |
| 2021 Q4 | −0.35 | −0.21 | −0.56 |
| 2021 Q3 | 0.50 | −0.37 | 0.13 |