聚恆-創
458218.10−1.05−5.48%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 Q262.66%101.91%99.80%13.8 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 | 62.66% | 101.91% | 99.80% | 13.8 |
| 2026 Q1 | 68.42% | 89.92% | 87.57% | 11.6 |
| 2025 Q4 | 67.56% | 91.39% | 86.33% | 20.2 |
| 2025 Q3 | 71.14% | 100.26% | 94.33% | 2.8 |
| 2025 Q2 | 66.89% | 98.03% | 81.57% | 2.4 |
| 2024 Q4 | 68.04% | 120.93% | 99.90% | 2.2 |
| 2024 Q2 | 64.66% | 106.74% | 91.76% | −2.8 |
| 2023 Q4 | 67.10% | 137.73% | 116.37% | 3.0 |
| 2023 Q2 | 61.56% | 210.66% | 188.59% | −0.4 |
| 2022 Q4 | 71.38% | 202.17% | 183.44% | 9.1 |
| 2022 Q2 | 69.08% | 181.36% | 130.74% | 3.5 |
| 2021 Q4 | 58.72% | 144.69% | 129.75% | 1.6 |
經營效率單位：天
2026 Q25.5 天7.3 天17.6 天12.8 天−4.8 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 | 5.5 | 7.3 | 17.6 | 12.8 | −4.8 |
| 2026 Q1 | 44.4 | 46.7 | 65.3 | 91.1 | 25.7 |
| 2025 Q4 | 35.5 | 38.5 | 57.5 | 74.0 | 16.5 |
| 2025 Q3 | 24.1 | 45.3 | 29.8 | 69.3 | 39.5 |
| 2025 Q2 | — | 119.5 | — | — | — |
| 2024 Q4 | — | 69.1 | — | — | — |
| 2024 Q2 | — | 43.3 | — | — | — |
| 2023 Q4 | — | 53.5 | — | — | — |
| 2023 Q2 | — | 11.8 | — | — | — |
| 2022 Q4 | — | 8.1 | — | — | — |
| 2022 Q2 | — | 47.3 | — | — | — |
| 2021 Q4 | — | 30.4 | — | — | — |
現金流單位：億元
2026 Q21.00 億元−0.13 億元0.87 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 | 1.00 | −0.13 | 0.87 |
| 2026 Q1 | −3.42 | −0.14 | −3.56 |
| 2025 Q4 | −0.70 | −0.12 | −0.82 |
| 2025 Q3 | 5.21 | −0.06 | 5.15 |
| 2025 Q2 | 3.94 | −0.18 | 3.76 |
| 2024 Q4 | −1.14 | −0.50 | −1.64 |
| 2024 Q2 | 1.99 | −0.23 | 1.76 |
| 2023 Q4 | 4.77 | −0.03 | 4.74 |
| 2023 Q2 | 2.31 | −0.59 | 1.72 |
| 2022 Q4 | 1.98 | −0.15 | 1.83 |
| 2022 Q2 | −5.60 | −0.11 | −5.71 |
| 2021 Q4 | 3.90 | −3.06 | 0.83 |