材料-KY
476342.10−0.45−1.06%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 Q218.57%438.89%397.68%297,243.3 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 | 18.57% | 438.89% | 397.68% | 297,243.3 |
| 2026 Q1 | 6.15% | >999% | >999% | — |
| 2025 Q4 | 8.09% | 992.02% | 851.27% | 182.5 |
| 2025 Q3 | 10.27% | 769.31% | 693.63% | 398.3 |
| 2025 Q2 | 21.16% | 379.08% | 352.65% | 1,120,869.5 |
| 2025 Q1 | 10.55% | 743.73% | 694.52% | — |
| 2024 Q4 | 21.84% | 366.82% | 348.56% | — |
| 2024 Q3 | 26.28% | 307.32% | 289.34% | — |
| 2024 Q2 | 14.82% | 547.38% | 511.37% | 679,338.0 |
| 2024 Q1 | 9.72% | 840.60% | 777.39% | — |
| 2023 Q4 | 13.97% | 587.90% | 549.29% | 31,182.0 |
| 2023 Q3 | 24.61% | 330.80% | 303.72% | 467.9 |
| 2023 Q2 | 31.87% | 223.08% | 188.42% | 211.5 |
| 2023 Q1 | 31.13% | 207.76% | 163.12% | 83.7 |
| 2022 Q4 | 32.51% | 199.78% | 151.09% | 69.1 |
| 2022 Q3 | 40.78% | 170.24% | 138.77% | 45.0 |
| 2022 Q2 | 53.31% | 218.89% | 160.40% | 21.3 |
| 2022 Q1 | 48.01% | 183.42% | 134.05% | 45.8 |
| 2021 Q4 | 54.95% | 156.39% | 118.06% | 7.5 |
| 2021 Q3 | 52.95% | 162.16% | 129.76% | 14.3 |
經營效率單位：天
2026 Q249.9 天114.7 天5.2 天164.7 天159.5 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 | 49.9 | 114.7 | 5.2 | 164.7 | 159.5 |
| 2026 Q1 | 47.0 | 180.0 | 22.7 | 227.0 | 204.4 |
| 2025 Q4 | 40.3 | 150.5 | 25.4 | 190.9 | 165.5 |
| 2025 Q3 | 37.3 | 116.4 | 32.4 | 153.8 | 121.3 |
| 2025 Q2 | 23.1 | 58.1 | 19.0 | 81.2 | 62.2 |
| 2025 Q1 | 20.8 | 48.1 | 11.6 | 68.9 | 57.3 |
| 2024 Q4 | 18.2 | 38.9 | 12.3 | 57.1 | 44.8 |
| 2024 Q3 | 14.2 | 39.7 | 12.4 | 53.9 | 41.5 |
| 2024 Q2 | 14.2 | 51.1 | 15.2 | 65.3 | 50.1 |
| 2024 Q1 | 9.9 | 42.9 | 12.8 | 52.8 | 40.0 |
| 2023 Q4 | 5.1 | 41.9 | 16.0 | 47.0 | 31.0 |
| 2023 Q3 | 6.1 | 46.4 | 16.7 | 52.5 | 35.8 |
| 2023 Q2 | 7.6 | 61.0 | 27.8 | 68.6 | 40.8 |
| 2023 Q1 | 9.5 | 65.8 | 42.4 | 75.3 | 32.9 |
| 2022 Q4 | 25.8 | 51.7 | 34.6 | 77.5 | 42.9 |
| 2022 Q3 | 36.7 | 48.8 | 21.4 | 85.5 | 64.1 |
| 2022 Q2 | 37.2 | 63.4 | 18.4 | 100.5 | 82.1 |
| 2022 Q1 | 46.6 | 71.6 | 21.3 | 118.1 | 96.8 |
| 2021 Q4 | 55.6 | 51.8 | 15.7 | 107.4 | 91.7 |
| 2021 Q3 | 79.4 | 49.6 | 15.7 | 129.0 | 113.4 |
現金流單位：億元
2026 Q29.45 億元−0.28 億元9.17 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 | 9.45 | −0.28 | 9.17 |
| 2026 Q1 | 12.41 | −2.19 | 10.22 |
| 2025 Q4 | 6.17 | −0.17 | 6.00 |
| 2025 Q3 | 1.35 | −0.51 | 0.84 |
| 2025 Q2 | 20.95 | 0.07 | 21.02 |
| 2025 Q1 | 18.70 | −2.99 | 15.71 |
| 2024 Q4 | 30.21 | −7.26 | 22.95 |
| 2024 Q3 | 21.06 | −2.63 | 18.43 |
| 2024 Q2 | 26.49 | −4.74 | 21.75 |
| 2024 Q1 | 15.74 | −0.50 | 15.24 |
| 2023 Q4 | 21.83 | −1.03 | 20.80 |
| 2023 Q3 | 26.10 | −0.11 | 25.99 |
| 2023 Q2 | 11.66 | 0.20 | 11.86 |
| 2023 Q1 | 9.23 | −2.56 | 6.67 |
| 2022 Q4 | 6.27 | −0.88 | 5.38 |
| 2022 Q3 | 7.13 | −0.81 | 6.32 |
| 2022 Q2 | 3.61 | −1.20 | 2.41 |
| 2022 Q1 | 0.28 | −0.44 | −0.16 |
| 2021 Q4 | 1.89 | −0.78 | 1.11 |
| 2021 Q3 | 1.90 | −1.12 | 0.78 |
財經資料來源：FinLab