康普
473966.4−2.9−4.18%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 Q245.43%186.01%128.32%8.7 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 | 45.43% | 186.01% | 128.32% | 8.7 |
| 2026 Q1 | 48.83% | 169.49% | 106.41% | 7.5 |
| 2025 Q4 | 46.59% | 178.57% | 120.47% | 5.5 |
| 2025 Q3 | 43.15% | 168.74% | 116.78% | 5.6 |
| 2025 Q2 | 42.38% | 157.68% | 107.20% | 1.2 |
| 2025 Q1 | 39.66% | 175.78% | 126.26% | −3.0 |
| 2024 Q4 | 33.55% | 206.93% | 158.11% | 3.9 |
| 2024 Q3 | 32.29% | 216.47% | 163.99% | 7.8 |
| 2024 Q2 | 33.71% | 211.44% | 166.49% | 8.8 |
| 2024 Q1 | 31.68% | 234.83% | 179.54% | 6.8 |
| 2023 Q4 | 35.84% | 202.86% | 156.57% | −1.1 |
| 2023 Q3 | 35.42% | 315.11% | 220.20% | 1.0 |
| 2023 Q2 | 45.64% | 199.86% | 144.38% | 2.0 |
| 2023 Q1 | 43.20% | 227.10% | 130.66% | −1.1 |
| 2022 Q4 | 47.70% | 196.59% | 120.47% | 1.7 |
| 2022 Q3 | 48.74% | 192.86% | 129.00% | 12.1 |
| 2022 Q2 | 50.72% | 183.72% | 108.36% | 26.2 |
| 2022 Q1 | 47.91% | 202.11% | 124.75% | 34.8 |
| 2021 Q4 | 46.43% | 217.81% | 138.28% | 20.3 |
| 2021 Q3 | 48.10% | 155.07% | 90.21% | 28.9 |
經營效率單位：天
2026 Q222.5 天84.7 天11.3 天107.2 天95.8 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 | 22.5 | 84.7 | 11.3 | 107.2 | 95.8 |
| 2026 Q1 | 22.7 | 110.4 | 18.2 | 133.1 | 114.9 |
| 2025 Q4 | 26.1 | 94.1 | 16.5 | 120.2 | 103.6 |
| 2025 Q3 | 28.0 | 83.0 | 16.2 | 111.0 | 94.7 |
| 2025 Q2 | 28.7 | 89.2 | 17.8 | 117.9 | 100.1 |
| 2025 Q1 | 34.3 | 108.9 | 15.6 | 143.3 | 127.6 |
| 2024 Q4 | 48.3 | 94.1 | 8.9 | 142.4 | 133.5 |
| 2024 Q3 | 55.0 | 84.9 | 10.3 | 139.9 | 129.6 |
| 2024 Q2 | 48.8 | 74.6 | 8.9 | 123.4 | 114.5 |
| 2024 Q1 | 43.1 | 80.8 | 8.4 | 123.9 | 115.6 |
| 2023 Q4 | 46.9 | 93.6 | 8.4 | 140.5 | 132.1 |
| 2023 Q3 | 46.9 | 102.9 | 8.4 | 149.8 | 141.3 |
| 2023 Q2 | 35.6 | 95.6 | 8.0 | 131.2 | 123.2 |
| 2023 Q1 | 35.5 | 120.8 | 6.5 | 156.3 | 149.8 |
| 2022 Q4 | 39.9 | 124.9 | 6.4 | 164.8 | 158.4 |
| 2022 Q3 | 44.2 | 97.4 | 5.7 | 141.7 | 135.9 |
| 2022 Q2 | 37.4 | 85.6 | 5.2 | 122.9 | 117.7 |
| 2022 Q1 | 33.0 | 88.7 | 6.4 | 121.7 | 115.3 |
| 2021 Q4 | 42.2 | 100.9 | 7.5 | 143.0 | 135.6 |
| 2021 Q3 | 43.2 | 82.9 | 9.0 | 126.1 | 117.1 |
現金流單位：億元
2026 Q24.05 億元−1.04 億元3.00 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 | 4.05 | −1.04 | 3.00 |
| 2026 Q1 | −4.79 | −1.17 | −5.96 |
| 2025 Q4 | −1.04 | −2.47 | −3.51 |
| 2025 Q3 | 1.05 | −3.75 | −2.70 |
| 2025 Q2 | −0.91 | −1.70 | −2.61 |
| 2025 Q1 | −3.64 | −1.44 | −5.08 |
| 2024 Q4 | 1.68 | −1.16 | 0.52 |
| 2024 Q3 | −0.39 | −0.65 | −1.04 |
| 2024 Q2 | 3.16 | −0.43 | 2.73 |
| 2024 Q1 | 3.54 | −0.28 | 3.26 |
| 2023 Q4 | 5.35 | −3.31 | 2.04 |
| 2023 Q3 | 7.20 | −1.35 | 5.85 |
| 2023 Q2 | 0.50 | −0.95 | −0.45 |
| 2023 Q1 | −0.04 | −1.38 | −1.42 |
| 2022 Q4 | −4.09 | −0.93 | −5.02 |
| 2022 Q3 | 15.48 | −1.71 | 13.77 |
| 2022 Q2 | 4.14 | −1.52 | 2.62 |
| 2022 Q1 | 1.87 | −1.24 | 0.63 |
| 2021 Q4 | −0.53 | −1.51 | −2.04 |
| 2021 Q3 | −4.60 | −1.21 | −5.81 |
財經資料來源：FinLab