美琪瑪
472165.7−1.9−2.81%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 Q249.58%156.90%102.54%28.5 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 | 49.58% | 156.90% | 102.54% | 28.5 |
| 2026 Q1 | 47.86% | 157.07% | 101.59% | 37.3 |
| 2025 Q4 | 38.77% | 192.27% | 111.85% | 32.5 |
| 2025 Q3 | 40.27% | 185.65% | 118.36% | 13.5 |
| 2025 Q2 | 45.64% | 166.16% | 110.78% | 11.3 |
| 2025 Q1 | 39.50% | 196.89% | 141.67% | 20.8 |
| 2024 Q4 | 31.00% | 248.62% | 185.01% | 20.6 |
| 2024 Q3 | 26.34% | 284.10% | 224.01% | 27.9 |
| 2024 Q2 | 28.37% | 262.16% | 192.79% | 68.2 |
| 2024 Q1 | 30.92% | 235.72% | 177.88% | 40.3 |
| 2023 Q4 | 31.89% | 229.33% | 152.93% | 9.5 |
| 2023 Q3 | 38.75% | 202.19% | 140.30% | 24.4 |
| 2023 Q2 | 43.38% | 179.88% | 123.70% | −7.5 |
| 2023 Q1 | 46.54% | 161.96% | 108.58% | −11.5 |
| 2022 Q4 | 40.03% | 197.25% | 128.83% | −6.4 |
| 2022 Q3 | 51.16% | 162.89% | 114.97% | 32.4 |
| 2022 Q2 | 52.39% | 155.74% | 93.06% | 67.0 |
| 2022 Q1 | 56.90% | 144.84% | 89.69% | 100.5 |
| 2021 Q4 | 43.50% | 182.40% | 133.87% | 61.8 |
| 2021 Q3 | 47.31% | 168.11% | 135.54% | 73.2 |
經營效率單位：天
2026 Q278.3 天98.6 天10.2 天177.0 天166.7 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 | 78.3 | 98.6 | 10.2 | 177.0 | 166.7 |
| 2026 Q1 | 67.0 | 99.0 | 10.1 | 166.0 | 155.8 |
| 2025 Q4 | 79.4 | 133.3 | 16.0 | 212.7 | 196.7 |
| 2025 Q3 | 84.0 | 100.8 | 17.9 | 184.8 | 167.0 |
| 2025 Q2 | 48.2 | 48.5 | 7.4 | 96.7 | 89.3 |
| 2025 Q1 | 84.6 | 95.1 | 10.8 | 179.7 | 168.9 |
| 2024 Q4 | 72.1 | 62.9 | 8.0 | 135.0 | 127.0 |
| 2024 Q3 | 79.0 | 62.4 | 10.8 | 141.3 | 130.6 |
| 2024 Q2 | 69.0 | 56.5 | 11.2 | 125.5 | 114.3 |
| 2024 Q1 | 74.7 | 62.4 | 10.3 | 137.0 | 126.8 |
| 2023 Q4 | 91.7 | 81.4 | 10.0 | 173.2 | 163.1 |
| 2023 Q3 | 76.6 | 77.1 | 12.4 | 153.7 | 141.3 |
| 2023 Q2 | 56.2 | 64.0 | 9.2 | 120.2 | 111.1 |
| 2023 Q1 | 64.8 | 81.7 | 6.4 | 146.5 | 140.1 |
| 2022 Q4 | 50.6 | 61.1 | 5.4 | 111.6 | 106.3 |
| 2022 Q3 | 38.7 | 55.4 | 4.0 | 94.1 | 90.1 |
| 2022 Q2 | 33.0 | 59.5 | 4.7 | 92.5 | 87.7 |
| 2022 Q1 | 34.0 | 56.9 | 6.8 | 90.9 | 84.1 |
| 2021 Q4 | 35.9 | 32.3 | 4.5 | 68.2 | 63.7 |
| 2021 Q3 | 31.4 | 29.8 | 6.5 | 61.3 | 54.8 |
現金流單位：億元
2026 Q2−1.27 億元−0.06 億元−1.34 億元
單季現金流（億元）
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| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | −1.27 | −0.06 | −1.34 |
| 2026 Q1 | −0.05 | −0.69 | −0.74 |
| 2025 Q4 | −0.27 | 0.01 | −0.26 |
| 2025 Q3 | 1.58 | −0.01 | 1.57 |
| 2025 Q2 | 1.73 | −0.11 | 1.62 |
| 2025 Q1 | −0.72 | −0.01 | −0.74 |
| 2024 Q4 | −0.27 | 0.02 | −0.25 |
| 2024 Q3 | 0.81 | −0.01 | 0.80 |
| 2024 Q2 | 0.57 | −0.05 | 0.52 |
| 2024 Q1 | 2.37 | −0.02 | 2.36 |
| 2023 Q4 | 1.40 | −0.04 | 1.36 |
| 2023 Q3 | −0.28 | −0.02 | −0.30 |
| 2023 Q2 | 1.55 | −0.04 | 1.51 |
| 2023 Q1 | 4.68 | −0.01 | 4.67 |
| 2022 Q4 | 3.14 | −0.02 | 3.12 |
| 2022 Q3 | 2.73 | −0.05 | 2.67 |
| 2022 Q2 | 2.01 | −0.19 | 1.82 |
| 2022 Q1 | −3.48 | −0.04 | −3.52 |
| 2021 Q4 | 2.06 | −0.05 | 2.01 |
| 2021 Q3 | −0.85 | −0.03 | −0.87 |
財經資料來源：FinLab