磐亞
470725.45+0.30+1.19%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 Q224.07%44.85%37.17%15.7 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 | 24.07% | 44.85% | 37.17% | 15.7 |
| 2026 Q1 | 27.42% | 37.90% | 32.79% | 10.6 |
| 2025 Q4 | 28.51% | 40.45% | 32.95% | 10.8 |
| 2025 Q3 | 28.44% | 43.76% | 33.27% | 11.3 |
| 2025 Q2 | 32.31% | 43.62% | 34.36% | 3.0 |
| 2025 Q1 | 30.65% | 44.74% | 33.56% | 7.7 |
| 2024 Q4 | 30.65% | 47.25% | 35.45% | 10.0 |
| 2024 Q3 | 29.07% | 40.16% | 28.45% | 7.9 |
| 2024 Q2 | 29.92% | 45.26% | 36.53% | 10.9 |
| 2024 Q1 | 28.01% | 36.53% | 29.91% | 8.6 |
| 2023 Q4 | 28.50% | 40.39% | 29.66% | 8.0 |
| 2023 Q3 | 28.79% | 39.10% | 32.39% | 12.0 |
| 2023 Q2 | 32.01% | 39.26% | 33.89% | 9.4 |
| 2023 Q1 | 32.19% | 37.47% | 32.81% | 5.3 |
| 2022 Q4 | 33.01% | 40.95% | 30.71% | 10.4 |
| 2022 Q3 | 32.62% | 43.99% | 35.21% | 13.1 |
| 2022 Q2 | 35.23% | 48.43% | 41.24% | 17.9 |
| 2022 Q1 | 33.49% | 45.45% | 36.05% | 11.8 |
| 2021 Q4 | 33.72% | 47.07% | 36.73% | 13.8 |
| 2021 Q3 | 33.59% | 48.49% | 36.68% | 14.2 |
經營效率單位：天
2026 Q237.8 天46.6 天59.3 天84.4 天25.1 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 | 37.8 | 46.6 | 59.3 | 84.4 | 25.1 |
| 2026 Q1 | 37.7 | 35.4 | 41.8 | 73.1 | 31.3 |
| 2025 Q4 | 46.5 | 51.3 | 50.8 | 97.8 | 47.0 |
| 2025 Q3 | 37.0 | 46.6 | 42.7 | 83.6 | 40.8 |
| 2025 Q2 | 34.6 | 53.1 | 44.3 | 87.8 | 43.5 |
| 2025 Q1 | 37.6 | 61.9 | 50.5 | 99.4 | 48.9 |
| 2024 Q4 | 34.4 | 60.1 | 50.0 | 94.5 | 44.5 |
| 2024 Q3 | 47.4 | 51.9 | 55.7 | 99.3 | 43.6 |
| 2024 Q2 | 31.5 | 30.4 | 28.2 | 61.9 | 33.6 |
| 2024 Q1 | 47.5 | 59.9 | 48.8 | 107.4 | 58.6 |
| 2023 Q4 | 38.9 | 52.3 | 57.4 | 91.2 | 33.8 |
| 2023 Q3 | 26.9 | 33.8 | 36.1 | 60.7 | 24.6 |
| 2023 Q2 | 23.1 | 28.6 | 19.0 | 51.7 | 32.6 |
| 2023 Q1 | 39.7 | 53.5 | 51.6 | 93.2 | 41.6 |
| 2022 Q4 | 26.6 | 45.1 | 53.4 | 71.8 | 18.3 |
| 2022 Q3 | 33.2 | 45.2 | 50.4 | 78.4 | 27.9 |
| 2022 Q2 | 22.0 | 33.7 | 26.4 | 55.8 | 29.4 |
| 2022 Q1 | 34.8 | 48.6 | 31.6 | 83.4 | 51.8 |
| 2021 Q4 | 40.7 | 52.2 | 44.1 | 93.0 | 48.9 |
| 2021 Q3 | 29.6 | 39.0 | 36.1 | 68.6 | 32.5 |
現金流單位：億元
2026 Q20.04 億元−0.01 億元0.03 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 | 0.04 | −0.01 | 0.03 |
| 2026 Q1 | 0.23 | −0.02 | 0.21 |
| 2025 Q4 | 0.63 | −0.03 | 0.59 |
| 2025 Q3 | −0.18 | −0.03 | −0.21 |
| 2025 Q2 | −0.44 | −0.05 | −0.48 |
| 2025 Q1 | 0.02 | −0.02 | 0.00 |
| 2024 Q4 | 0.11 | −0.01 | 0.10 |
| 2024 Q3 | 0.36 | −0.01 | 0.36 |
| 2024 Q2 | −0.30 | 0.00 | −0.30 |
| 2024 Q1 | −0.60 | 0.00 | −0.60 |
| 2023 Q4 | −0.41 | −0.01 | −0.42 |
| 2023 Q3 | 0.25 | −0.08 | 0.17 |
| 2023 Q2 | 1.10 | −0.01 | 1.09 |
| 2023 Q1 | −0.82 | 0.00 | −0.82 |
| 2022 Q4 | 0.62 | −0.04 | 0.59 |
| 2022 Q3 | 0.71 | −0.01 | 0.69 |
| 2022 Q2 | 2.06 | −0.03 | 2.04 |
| 2022 Q1 | 0.38 | −0.01 | 0.38 |
| 2021 Q4 | 0.21 | −0.06 | 0.15 |
| 2021 Q3 | −0.23 | −0.02 | −0.25 |
財經資料來源：FinLab