百德
456351.1−3.3−6.07%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 Q266.59%141.19%73.27%2.8 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 | 66.59% | 141.19% | 73.27% | 2.8 |
| 2026 Q1 | 66.35% | 165.91% | 85.31% | −2.4 |
| 2025 Q4 | 65.23% | 142.26% | 77.65% | −15.9 |
| 2025 Q3 | 64.84% | 176.85% | 99.94% | 3.4 |
| 2025 Q2 | 65.47% | 181.79% | 109.93% | −2.8 |
| 2025 Q1 | 63.43% | 153.98% | 93.82% | 9.4 |
| 2024 Q4 | 60.34% | 167.01% | 102.68% | 9.5 |
| 2024 Q3 | 61.40% | 182.54% | 101.39% | 9.1 |
| 2024 Q2 | 62.00% | 217.52% | 124.91% | 11.1 |
| 2024 Q1 | 62.05% | 205.71% | 118.55% | 9.6 |
| 2023 Q4 | 62.93% | 202.48% | 118.07% | 4.0 |
| 2023 Q3 | 63.73% | 176.18% | 92.82% | 5.3 |
| 2023 Q2 | 64.59% | 126.23% | 63.37% | 7.8 |
| 2023 Q1 | 66.46% | 126.52% | 64.42% | 6.6 |
| 2022 Q4 | 67.18% | 123.25% | 66.59% | 2.8 |
| 2022 Q3 | 68.59% | 123.56% | 68.39% | 6.5 |
| 2022 Q2 | 68.66% | 121.26% | 65.50% | 5.8 |
| 2022 Q1 | 69.67% | 122.92% | 70.06% | 6.2 |
| 2021 Q4 | 70.62% | 118.55% | 68.30% | −1.7 |
| 2021 Q3 | 70.28% | 129.88% | 74.39% | −4.2 |
經營效率單位：天
2026 Q292.3 天240.3 天50.3 天332.7 天282.4 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 | 92.3 | 240.3 | 50.3 | 332.7 | 282.4 |
| 2026 Q1 | 110.8 | 305.2 | 57.3 | 416.0 | 358.7 |
| 2025 Q4 | 84.9 | 217.0 | 38.8 | 301.9 | 263.2 |
| 2025 Q3 | 144.8 | 278.3 | 56.8 | 423.2 | 366.4 |
| 2025 Q2 | 117.6 | 210.9 | 50.3 | 328.5 | 278.2 |
| 2025 Q1 | 104.3 | 199.9 | 44.5 | 304.2 | 259.7 |
| 2024 Q4 | 82.8 | 184.1 | 43.2 | 266.9 | 223.7 |
| 2024 Q3 | 84.2 | 207.6 | 57.3 | 291.8 | 234.5 |
| 2024 Q2 | 99.7 | 185.8 | 49.0 | 285.5 | 236.6 |
| 2024 Q1 | 110.6 | 212.0 | 43.8 | 322.6 | 278.8 |
| 2023 Q4 | 74.3 | 178.0 | 32.4 | 252.2 | 219.8 |
| 2023 Q3 | 77.1 | 204.0 | 36.6 | 281.1 | 244.5 |
| 2023 Q2 | 73.8 | 245.5 | 42.6 | 319.3 | 276.7 |
| 2023 Q1 | 85.2 | 283.9 | 48.9 | 369.1 | 320.2 |
| 2022 Q4 | 81.5 | 221.5 | 44.5 | 303.0 | 258.5 |
| 2022 Q3 | 81.7 | 210.2 | 52.9 | 291.9 | 239.0 |
| 2022 Q2 | 77.1 | 195.2 | 52.7 | 272.2 | 219.5 |
| 2022 Q1 | 74.5 | 201.0 | 57.8 | 275.5 | 217.7 |
| 2021 Q4 | 63.2 | 166.5 | 48.0 | 229.7 | 181.7 |
| 2021 Q3 | 78.4 | 206.3 | 57.4 | 284.7 | 227.3 |
現金流單位：億元
2026 Q2−0.88 億元−0.17 億元−1.05 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 | −0.88 | −0.17 | −1.05 |
| 2026 Q1 | −0.33 | −0.26 | −0.59 |
| 2025 Q4 | 2.11 | −0.13 | 1.97 |
| 2025 Q3 | 2.09 | 0.02 | 2.11 |
| 2025 Q2 | 0.73 | −0.29 | 0.44 |
| 2025 Q1 | −1.07 | −0.15 | −1.21 |
| 2024 Q4 | 1.60 | −0.75 | 0.85 |
| 2024 Q3 | 0.20 | −0.07 | 0.12 |
| 2024 Q2 | 1.74 | −0.13 | 1.61 |
| 2024 Q1 | −1.74 | −0.21 | −1.95 |
| 2023 Q4 | 1.45 | −0.02 | 1.42 |
| 2023 Q3 | 0.28 | −0.08 | 0.19 |
| 2023 Q2 | −0.15 | −0.07 | −0.23 |
| 2023 Q1 | 0.22 | −0.17 | 0.06 |
| 2022 Q4 | 1.12 | 0.01 | 1.13 |
| 2022 Q3 | 0.51 | −0.04 | 0.47 |
| 2022 Q2 | 0.51 | −0.07 | 0.44 |
| 2022 Q1 | −0.37 | −0.14 | −0.51 |
| 2021 Q4 | 0.46 | −0.62 | −0.17 |
| 2021 Q3 | 1.48 | −0.06 | 1.42 |
財經資料來源：FinLab