桂田文創
48069.82−0.58−5.58%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 Q225.78%408.58%296.00%−15.9 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 | 25.78% | 408.58% | 296.00% | −15.9 |
| 2026 Q1 | 25.64% | 419.92% | 187.50% | −2.2 |
| 2025 Q4 | 31.81% | 325.41% | 303.80% | −4.6 |
| 2025 Q3 | 29.91% | 379.53% | 361.12% | −0.4 |
| 2025 Q2 | 31.33% | 358.96% | 92.33% | −6.6 |
| 2025 Q1 | 32.01% | 354.51% | 75.21% | −9.6 |
| 2024 Q4 | 31.60% | 370.96% | 58.37% | 3.8 |
| 2024 Q3 | 27.34% | 437.10% | 95.02% | −6.3 |
| 2024 Q2 | 26.51% | 480.00% | 115.55% | −19.1 |
| 2024 Q1 | 24.50% | 539.65% | 539.48% | −11.3 |
| 2023 Q4 | 26.63% | 465.76% | 465.33% | −17.0 |
| 2023 Q3 | 73.58% | 85.16% | 84.96% | −5.8 |
| 2023 Q2 | 87.46% | 46.37% | 45.57% | −4.6 |
| 2023 Q1 | 90.29% | 47.19% | 46.98% | −10.4 |
| 2022 Q4 | 94.41% | 40.07% | 40.04% | −153.4 |
| 2022 Q3 | 63.47% | 140.98% | 138.76% | −15.9 |
| 2022 Q2 | 61.84% | 151.44% | 149.36% | −17.6 |
| 2022 Q1 | 64.81% | 121.39% | 119.46% | −23.6 |
| 2021 Q4 | 62.63% | 135.30% | 130.32% | −91.5 |
| 2021 Q3 | 59.32% | 152.93% | 148.34% | −17.0 |
經營效率單位：天
2026 Q24.1 天52.5 天46.6 天56.5 天10.0 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 | 4.1 | 52.5 | 46.6 | 56.5 | 10.0 |
| 2026 Q1 | 3.2 | 87.0 | 41.6 | 90.2 | 48.7 |
| 2025 Q4 | 8.3 | 200.0 | 42.3 | 208.3 | 165.9 |
| 2025 Q3 | 11.6 | 165.8 | 16.5 | 177.5 | 160.9 |
| 2025 Q2 | 10.8 | 181.0 | 16.2 | 191.8 | 175.6 |
| 2025 Q1 | 16.0 | 210.1 | 21.5 | 226.1 | 204.6 |
| 2024 Q4 | 8.4 | 57.1 | 11.2 | 65.5 | 54.3 |
| 2024 Q3 | 6.7 | 5.7 | 13.8 | 12.4 | −1.5 |
| 2024 Q2 | 10.7 | 9.2 | 47.8 | 19.9 | −27.9 |
| 2024 Q1 | — | 0.2 | 276.2 | — | — |
| 2023 Q4 | — | — | 13,331.4 | — | — |
| 2023 Q3 | — | — | 907.3 | — | — |
| 2023 Q2 | 20.5 | — | 195.5 | — | — |
| 2023 Q1 | — | — | 2,387.8 | — | — |
| 2022 Q4 | — | 2.2 | 3.5 | — | — |
| 2022 Q3 | 56.6 | 96.9 | 135.8 | 153.5 | 17.7 |
| 2022 Q2 | — | 44.2 | 113.4 | — | — |
| 2022 Q1 | — | 40.8 | 65.0 | — | — |
| 2021 Q4 | 5,292.0 | 80.6 | 120.2 | 5,372.6 | 5,252.4 |
| 2021 Q3 | — | 76.6 | 138.5 | — | — |
現金流單位：萬元
2026 Q22,555 萬元−196 萬元2,359 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 | 2,555 | −196 | 2,359 |
| 2026 Q1 | −9,088 | −750 | −9,838 |
| 2025 Q4 | −100 | −1,751 | −1,851 |
| 2025 Q3 | 503 | −49 | 454 |
| 2025 Q2 | −1,987 | −798 | −2,785 |
| 2025 Q1 | −1,602 | −67 | −1,670 |
| 2024 Q4 | 2,053 | −651 | 1,403 |
| 2024 Q3 | −1,099 | −186 | −1,285 |
| 2024 Q2 | −1,241 | −41 | −1,282 |
| 2024 Q1 | −2,870 | −111 | −2,981 |
| 2023 Q4 | −1,269 | −542 | −1,811 |
| 2023 Q3 | 1,181 | −289 | 892 |
| 2023 Q2 | −1,346 | −547 | −1,893 |
| 2023 Q1 | −638 | −30 | −668 |
| 2022 Q4 | −233 | — | −233 |
| 2022 Q3 | −3,042 | — | −3,042 |
| 2022 Q2 | −709 | — | −709 |
| 2022 Q1 | −997 | — | −997 |
| 2021 Q4 | −2,185 | — | −2,185 |
| 2021 Q3 | −629 | — | −629 |