強生
474721.60+0.50+2.37%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 Q232.06%73.50%47.54%3.4 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 | 32.06% | 73.50% | 47.54% | 3.4 |
| 2026 Q1 | 42.53% | 104.35% | 88.55% | 18.2 |
| 2025 Q4 | 18.36% | 379.32% | 330.05% | −5.9 |
| 2025 Q3 | 14.07% | 475.72% | 415.11% | 17.2 |
| 2025 Q2 | 16.69% | 407.94% | 363.09% | 32.0 |
| 2025 Q1 | 13.11% | 796.94% | 714.72% | 36.7 |
| 2024 Q4 | 13.30% | 781.12% | 697.36% | 29.8 |
| 2024 Q3 | 13.44% | 764.84% | 682.34% | 29.6 |
| 2024 Q2 | 17.28% | 533.61% | 481.62% | 37.0 |
| 2024 Q1 | 14.29% | 696.11% | 632.67% | 32.6 |
| 2023 Q4 | 16.11% | 617.59% | 553.92% | 21.4 |
| 2023 Q3 | 18.48% | 667.17% | 599.92% | 9.7 |
| 2023 Q2 | 40.14% | 380.29% | 325.39% | 41.5 |
| 2023 Q1 | 15.37% | 263.50% | 192.97% | 106.2 |
| 2022 Q4 | 16.12% | 247.38% | 171.24% | 96.3 |
| 2022 Q3 | 15.95% | 240.59% | 155.50% | 104.5 |
| 2022 Q2 | 19.63% | 211.77% | 144.78% | 53.2 |
| 2022 Q1 | 14.32% | 293.35% | 199.45% | 69.5 |
| 2021 Q4 | 17.42% | 249.56% | 167.34% | 69.9 |
| 2021 Q3 | 17.59% | 239.90% | 154.48% | 71.3 |
經營效率單位：天
2026 Q280.2 天207.9 天61.5 天288.0 天226.5 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 | 80.2 | 207.9 | 61.5 | 288.0 | 226.5 |
| 2026 Q1 | 77.1 | 204.3 | 63.4 | 281.3 | 217.9 |
| 2025 Q4 | 67.9 | 178.8 | 53.5 | 246.7 | 193.2 |
| 2025 Q3 | 76.1 | 182.5 | 49.9 | 258.6 | 208.6 |
| 2025 Q2 | 74.6 | 158.3 | 40.5 | 233.0 | 192.5 |
| 2025 Q1 | 71.7 | 145.7 | 39.0 | 217.3 | 178.3 |
| 2024 Q4 | 72.6 | 146.8 | 43.7 | 219.4 | 175.7 |
| 2024 Q3 | 74.6 | 139.4 | 52.7 | 214.1 | 161.4 |
| 2024 Q2 | 78.6 | 131.7 | 55.9 | 210.3 | 154.5 |
| 2024 Q1 | 71.2 | 119.7 | 53.5 | 191.0 | 137.5 |
| 2023 Q4 | 74.3 | 130.4 | 60.8 | 204.7 | 143.9 |
| 2023 Q3 | 78.8 | 133.6 | 54.5 | 212.3 | 157.8 |
| 2023 Q2 | 73.0 | 121.8 | 43.3 | 194.9 | 151.5 |
| 2023 Q1 | 72.2 | 125.6 | 37.4 | 197.9 | 160.4 |
| 2022 Q4 | 68.9 | 146.8 | 40.2 | 215.7 | 175.6 |
| 2022 Q3 | 71.3 | 174.3 | 52.1 | 245.5 | 193.4 |
| 2022 Q2 | 75.0 | 171.3 | 40.5 | 246.3 | 205.8 |
| 2022 Q1 | 75.7 | 194.1 | 38.9 | 269.8 | 231.0 |
| 2021 Q4 | 74.9 | 216.8 | 52.9 | 291.8 | 238.9 |
| 2021 Q3 | 78.5 | 237.2 | 52.2 | 315.7 | 263.5 |
現金流單位：萬元
2026 Q21,723 萬元−1,221 萬元503 萬元
單季現金流（萬元）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | 1,723 | −1,221 | 503 |
| 2026 Q1 | −1,935 | −814 | −2,749 |
| 2025 Q4 | 641 | −2,054 | −1,414 |
| 2025 Q3 | 2,989 | −2,427 | 562 |
| 2025 Q2 | 1,070 | −1,077 | −7 |
| 2025 Q1 | 3,428 | −847 | 2,581 |
| 2024 Q4 | 1,440 | −137 | 1,303 |
| 2024 Q3 | 2,550 | −172 | 2,379 |
| 2024 Q2 | 3,122 | −670 | 2,452 |
| 2024 Q1 | 1,439 | −341 | 1,098 |
| 2023 Q4 | 3,416 | −1,343 | 2,073 |
| 2023 Q3 | 4,770 | −638 | 4,132 |
| 2023 Q2 | 3,659 | −548 | 3,111 |
| 2023 Q1 | 2,982 | −782 | 2,200 |
| 2022 Q4 | 2,307 | −306 | 2,001 |
| 2022 Q3 | 2,935 | −2,473 | 462 |
| 2022 Q2 | 3,801 | −2,379 | 1,422 |
| 2022 Q1 | 1,309 | −813 | 496 |
| 2021 Q4 | 1,049 | −20 | 1,029 |
| 2021 Q3 | 3,003 | −981 | 2,022 |