中美實
47028.76−0.09−1.02%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 Q219.10%239.62%236.77%21.5 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 | 19.10% | 239.62% | 236.77% | 21.5 |
| 2026 Q1 | 16.04% | 274.67% | 270.97% | 30.7 |
| 2025 Q4 | 14.38% | 301.89% | 298.40% | 41.4 |
| 2025 Q3 | 17.58% | 269.18% | 258.50% | 62.2 |
| 2025 Q2 | 15.81% | 277.02% | 270.64% | −35.6 |
| 2025 Q1 | 16.00% | 282.51% | 278.07% | −11.4 |
| 2024 Q4 | 12.22% | 360.96% | 353.46% | 40.0 |
| 2024 Q3 | 13.32% | 341.46% | 337.19% | 0.5 |
| 2024 Q2 | 14.12% | 336.32% | 334.00% | −3.3 |
| 2024 Q1 | 17.22% | 271.26% | 269.01% | 28.6 |
| 2023 Q4 | 16.66% | 261.02% | 210.29% | 8.0 |
| 2023 Q3 | 20.88% | 227.06% | 186.11% | 28.3 |
| 2023 Q2 | 22.98% | 204.52% | 168.55% | 2.2 |
| 2023 Q1 | 20.58% | 189.40% | 148.35% | 4.9 |
| 2022 Q4 | 20.49% | 195.96% | 153.10% | — |
| 2022 Q3 | 10.79% | 341.36% | 327.75% | 74.0 |
| 2022 Q2 | 13.89% | 269.39% | 255.90% | 13.5 |
| 2022 Q1 | 18.37% | 182.23% | 170.75% | 23.4 |
| 2021 Q4 | 25.67% | 154.45% | 145.13% | 48.6 |
| 2021 Q3 | 19.05% | 204.54% | 184.68% | 12.0 |
經營效率單位：天
2026 Q2116.7 天56.8 天41.4 天173.5 天132.1 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 | 116.7 | 56.8 | 41.4 | 173.5 | 132.1 |
| 2026 Q1 | 61.5 | 27.4 | 23.0 | 88.9 | 65.9 |
| 2025 Q4 | 66.7 | 35.4 | 16.1 | 102.1 | 86.0 |
| 2025 Q3 | 48.9 | 62.7 | 27.4 | 111.6 | 84.3 |
| 2025 Q2 | 40.3 | 89.5 | 46.8 | 129.8 | 83.0 |
| 2025 Q1 | 22.9 | 52.5 | 52.1 | 75.4 | 23.3 |
| 2024 Q4 | 22.6 | 25.5 | 26.6 | 48.1 | 21.5 |
| 2024 Q3 | 33.5 | 15.2 | 12.5 | 48.7 | 36.2 |
| 2024 Q2 | 21.0 | 9.2 | 9.5 | 30.3 | 20.8 |
| 2024 Q1 | 19.3 | 20.4 | 14.7 | 39.7 | 25.1 |
| 2023 Q4 | 17.1 | 11.0 | 6.4 | 28.1 | 21.7 |
| 2023 Q3 | 12.1 | 5.7 | 4.1 | 17.8 | 13.7 |
| 2023 Q2 | 20.1 | 6.4 | 3.6 | 26.5 | 22.9 |
| 2023 Q1 | 29.3 | 5.4 | 1.7 | 34.7 | 33.0 |
| 2022 Q4 | 29.9 | 7.2 | 4.1 | 37.1 | 33.0 |
| 2022 Q3 | 34.0 | 11.9 | 6.8 | 45.9 | 39.1 |
| 2022 Q2 | 22.3 | 8.5 | 4.7 | 30.8 | 26.1 |
| 2022 Q1 | 14.7 | 5.7 | 3.5 | 20.4 | 16.9 |
| 2021 Q4 | 36.0 | 13.9 | 8.1 | 49.9 | 41.8 |
| 2021 Q3 | 62.6 | 22.2 | 15.1 | 84.8 | 69.6 |
現金流單位：億元
2026 Q2−0.10 億元0.00 億元−0.10 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 | −0.10 | 0.00 | −0.10 |
| 2026 Q1 | −0.18 | 0.00 | −0.18 |
| 2025 Q4 | −0.09 | 0.00 | −0.09 |
| 2025 Q3 | 0.02 | 0.00 | 0.02 |
| 2025 Q2 | −0.35 | 0.00 | −0.35 |
| 2025 Q1 | −0.08 | 0.00 | −0.08 |
| 2024 Q4 | 0.16 | 0.00 | 0.16 |
| 2024 Q3 | 0.16 | 0.00 | 0.16 |
| 2024 Q2 | −0.01 | — | −0.01 |
| 2024 Q1 | 0.27 | — | 0.27 |
| 2023 Q4 | 0.15 | 0.00 | 0.15 |
| 2023 Q3 | 0.42 | 0.00 | 0.42 |
| 2023 Q2 | 0.07 | 0.00 | 0.07 |
| 2023 Q1 | 0.69 | 0.00 | 0.69 |
| 2022 Q4 | −1.36 | 0.00 | −1.36 |
| 2022 Q3 | 0.59 | 0.00 | 0.59 |
| 2022 Q2 | 0.50 | −0.01 | 0.50 |
| 2022 Q1 | 1.75 | 0.00 | 1.75 |
| 2021 Q4 | −2.14 | 0.01 | −2.14 |
| 2021 Q3 | 0.90 | −0.01 | 0.89 |