德淵
472027.10−2.90−9.67%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 Q252.86%146.99%91.47%0.3 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 | 52.86% | 146.99% | 91.47% | 0.3 |
| 2026 Q1 | 50.98% | 142.61% | 95.26% | 8.4 |
| 2025 Q4 | 48.58% | 149.82% | 104.75% | 7.6 |
| 2025 Q3 | 50.20% | 151.21% | 100.32% | 7.7 |
| 2025 Q2 | 49.88% | 142.64% | 95.38% | 2.9 |
| 2025 Q1 | 45.27% | 156.63% | 106.17% | 16.7 |
| 2024 Q4 | 43.89% | 164.21% | 111.31% | 10.6 |
| 2024 Q3 | 47.16% | 155.27% | 104.42% | 15.2 |
| 2024 Q2 | 48.53% | 146.83% | 99.91% | 13.8 |
| 2024 Q1 | 49.58% | 144.69% | 100.71% | 18.3 |
| 2023 Q4 | 50.57% | 142.47% | 100.20% | −0.7 |
| 2023 Q3 | 52.84% | 155.59% | 110.80% | 19.7 |
| 2023 Q2 | 53.19% | 150.30% | 101.61% | 3.5 |
| 2023 Q1 | 56.33% | 144.41% | 95.97% | 1.2 |
| 2022 Q4 | 56.34% | 145.98% | 95.48% | 1.4 |
| 2022 Q3 | 57.66% | 150.61% | 94.30% | 5.6 |
| 2022 Q2 | 59.61% | 144.41% | 86.54% | 1.4 |
| 2022 Q1 | 56.63% | 153.80% | 91.48% | 6.5 |
| 2021 Q4 | 59.05% | 144.09% | 88.06% | 8.3 |
| 2021 Q3 | 58.00% | 151.51% | 91.10% | 4.3 |
經營效率單位：天
2026 Q268.9 天72.2 天46.0 天141.0 天95.0 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 | 68.9 | 72.2 | 46.0 | 141.0 | 95.0 |
| 2026 Q1 | 69.6 | 70.8 | 43.8 | 140.3 | 96.5 |
| 2025 Q4 | 62.8 | 72.6 | 38.7 | 135.4 | 96.7 |
| 2025 Q3 | 62.8 | 78.9 | 42.9 | 141.7 | 98.9 |
| 2025 Q2 | 65.3 | 78.0 | 43.9 | 143.3 | 99.4 |
| 2025 Q1 | 66.3 | 74.4 | 42.9 | 140.7 | 97.8 |
| 2024 Q4 | 63.2 | 73.2 | 42.1 | 136.4 | 94.3 |
| 2024 Q3 | 63.3 | 74.0 | 45.4 | 137.3 | 91.9 |
| 2024 Q2 | 63.5 | 69.6 | 44.3 | 133.1 | 88.9 |
| 2024 Q1 | 64.6 | 68.6 | 42.2 | 133.2 | 90.9 |
| 2023 Q4 | 64.0 | 65.8 | 41.3 | 129.7 | 88.4 |
| 2023 Q3 | 64.8 | 72.3 | 43.2 | 137.1 | 93.9 |
| 2023 Q2 | 63.2 | 77.0 | 40.9 | 140.2 | 99.3 |
| 2023 Q1 | 73.6 | 95.4 | 47.5 | 169.0 | 121.5 |
| 2022 Q4 | 66.2 | 86.2 | 39.0 | 152.4 | 113.4 |
| 2022 Q3 | 67.4 | 96.1 | 53.3 | 163.5 | 110.3 |
| 2022 Q2 | 65.7 | 92.8 | 54.4 | 158.5 | 104.1 |
| 2022 Q1 | 70.2 | 91.6 | 53.7 | 161.8 | 108.1 |
| 2021 Q4 | 60.8 | 76.7 | 42.8 | 137.6 | 94.7 |
| 2021 Q3 | 63.6 | 86.4 | 46.2 | 150.0 | 103.7 |
現金流單位：億元
2026 Q2−1.42 億元−0.20 億元−1.62 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 | −1.42 | −0.20 | −1.62 |
| 2026 Q1 | 0.40 | −0.14 | 0.26 |
| 2025 Q4 | 0.49 | −0.80 | −0.31 |
| 2025 Q3 | 0.28 | −0.19 | 0.09 |
| 2025 Q2 | 0.33 | −2.11 | −1.78 |
| 2025 Q1 | 0.91 | −0.15 | 0.76 |
| 2024 Q4 | 0.58 | −0.13 | 0.45 |
| 2024 Q3 | 0.33 | −0.22 | 0.11 |
| 2024 Q2 | 0.68 | −0.17 | 0.52 |
| 2024 Q1 | 0.56 | −0.05 | 0.52 |
| 2023 Q4 | 0.83 | −0.09 | 0.74 |
| 2023 Q3 | 1.42 | −0.09 | 1.32 |
| 2023 Q2 | 1.00 | −0.07 | 0.93 |
| 2023 Q1 | 1.21 | −0.04 | 1.17 |
| 2022 Q4 | 1.78 | −0.10 | 1.68 |
| 2022 Q3 | −1.21 | −0.29 | −1.50 |
| 2022 Q2 | 1.67 | −0.06 | 1.61 |
| 2022 Q1 | −1.15 | −0.08 | −1.24 |
| 2021 Q4 | 2.21 | −0.34 | 1.88 |
| 2021 Q3 | −1.34 | −0.08 | −1.42 |
財經資料來源：FinLab