國精化
4722128−14.0−9.86%收盤・資料日 2026-11-06
注意股
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q258.35%274.14%126.46%15.0 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 | 58.35% | 274.14% | 126.46% | 15.0 |
| 2026 Q1 | 59.35% | 170.42% | 70.58% | 9.0 |
| 2025 Q4 | 52.93% | 192.37% | 84.04% | 20.4 |
| 2025 Q3 | 51.09% | 162.98% | 90.34% | 28.7 |
| 2025 Q2 | 50.87% | 172.73% | 96.86% | 3.2 |
| 2025 Q1 | 46.55% | 210.83% | 121.24% | 25.3 |
| 2024 Q4 | 43.08% | 233.26% | 128.91% | 17.8 |
| 2024 Q3 | 43.35% | 246.78% | 140.81% | 22.0 |
| 2024 Q2 | 44.68% | 222.57% | 131.83% | 28.4 |
| 2024 Q1 | 41.93% | 218.55% | 125.48% | 30.1 |
| 2023 Q4 | 37.84% | 253.75% | 150.51% | 28.2 |
| 2023 Q3 | 36.58% | 251.36% | 148.99% | 34.6 |
| 2023 Q2 | 39.51% | 232.79% | 140.70% | 18.8 |
| 2023 Q1 | 39.04% | 236.32% | 132.16% | 1.7 |
| 2022 Q4 | 36.16% | 282.46% | 157.20% | −2.9 |
| 2022 Q3 | 38.24% | 259.24% | 139.61% | 32.6 |
| 2022 Q2 | 40.48% | 221.11% | 128.01% | 57.8 |
| 2022 Q1 | 37.68% | 243.88% | 152.30% | 68.4 |
| 2021 Q4 | 39.80% | 229.96% | 142.68% | 49.4 |
| 2021 Q3 | 40.44% | 204.73% | 128.76% | 69.2 |
經營效率單位：天
2026 Q278.9 天234.6 天54.4 天313.5 天259.0 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 | 78.9 | 234.6 | 54.4 | 313.5 | 259.0 |
| 2026 Q1 | 83.8 | 218.4 | 73.5 | 302.2 | 228.8 |
| 2025 Q4 | 89.5 | 175.9 | 58.5 | 265.4 | 206.8 |
| 2025 Q3 | 83.3 | 131.3 | 43.4 | 214.6 | 171.2 |
| 2025 Q2 | 85.2 | 117.9 | 40.0 | 203.0 | 163.1 |
| 2025 Q1 | 94.0 | 118.9 | 38.1 | 212.9 | 174.8 |
| 2024 Q4 | 92.6 | 115.1 | 34.3 | 207.6 | 173.3 |
| 2024 Q3 | 89.4 | 106.9 | 39.0 | 196.3 | 157.3 |
| 2024 Q2 | 81.2 | 99.1 | 42.2 | 180.2 | 138.0 |
| 2024 Q1 | 90.9 | 107.3 | 48.1 | 198.2 | 150.1 |
| 2023 Q4 | 85.8 | 93.3 | 43.7 | 179.1 | 135.4 |
| 2023 Q3 | 88.1 | 102.7 | 36.1 | 190.9 | 154.8 |
| 2023 Q2 | 84.1 | 116.3 | 33.1 | 200.4 | 167.3 |
| 2023 Q1 | 91.5 | 142.9 | 40.3 | 234.5 | 194.2 |
| 2022 Q4 | 103.5 | 144.3 | 31.9 | 247.8 | 215.8 |
| 2022 Q3 | 106.3 | 134.1 | 31.5 | 240.4 | 208.9 |
| 2022 Q2 | 95.9 | 103.8 | 34.2 | 199.8 | 165.6 |
| 2022 Q1 | 85.9 | 86.5 | 36.0 | 172.5 | 136.4 |
| 2021 Q4 | 83.3 | 84.0 | 32.5 | 167.2 | 134.7 |
| 2021 Q3 | 91.6 | 90.5 | 31.5 | 182.1 | 150.6 |
現金流單位：億元
2026 Q2−4.21 億元−0.01 億元−4.22 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 | −4.21 | −0.01 | −4.22 |
| 2026 Q1 | −3.22 | −0.02 | −3.23 |
| 2025 Q4 | −0.90 | 0.00 | −0.90 |
| 2025 Q3 | 0.25 | 0.00 | 0.25 |
| 2025 Q2 | 0.56 | −0.01 | 0.56 |
| 2025 Q1 | 0.52 | −0.01 | 0.52 |
| 2024 Q4 | 2.04 | 0.00 | 2.04 |
| 2024 Q3 | −0.05 | 0.00 | −0.06 |
| 2024 Q2 | −0.32 | −0.01 | −0.33 |
| 2024 Q1 | −0.76 | 0.00 | −0.77 |
| 2023 Q4 | 0.43 | — | 0.43 |
| 2023 Q3 | 2.28 | — | 2.28 |
| 2023 Q2 | −0.21 | — | −0.21 |
| 2023 Q1 | 0.45 | — | 0.45 |
| 2022 Q4 | 4.40 | 0.00 | 4.40 |
| 2022 Q3 | 1.65 | 0.00 | 1.65 |
| 2022 Q2 | 1.04 | 0.00 | 1.04 |
| 2022 Q1 | 0.63 | 0.00 | 0.63 |
| 2021 Q4 | 3.31 | 0.00 | 3.31 |
| 2021 Q3 | 0.91 | 0.00 | 0.91 |
財經資料來源：FinLab