正文
490631.70−2.50−7.31%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 Q239.64%161.83%101.31%−1.6 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 | 39.64% | 161.83% | 101.31% | −1.6 |
| 2026 Q1 | 43.62% | 153.18% | 107.86% | −6.6 |
| 2025 Q4 | 38.03% | 170.55% | 138.94% | 15.3 |
| 2025 Q3 | 32.89% | 190.44% | 148.54% | 35.2 |
| 2025 Q2 | 36.15% | 179.44% | 149.34% | −49.9 |
| 2025 Q1 | 36.07% | 189.56% | 152.65% | 9.1 |
| 2024 Q4 | 39.53% | 173.83% | 139.64% | 12.3 |
| 2024 Q3 | 43.20% | 159.02% | 123.34% | 4.7 |
| 2024 Q2 | 45.11% | 165.08% | 132.04% | 15.0 |
| 2024 Q1 | 42.70% | 176.72% | 133.94% | 7.0 |
| 2023 Q4 | 39.94% | 186.09% | 143.53% | −3.8 |
| 2023 Q3 | 42.39% | 178.91% | 121.25% | 18.3 |
| 2023 Q2 | 47.72% | 160.41% | 116.84% | 10.4 |
| 2023 Q1 | 44.40% | 140.28% | 91.34% | 3.7 |
| 2022 Q4 | 46.12% | 136.27% | 93.06% | 8.4 |
| 2022 Q3 | 48.28% | 131.87% | 83.11% | 13.0 |
| 2022 Q2 | 43.37% | 138.52% | 87.45% | 19.9 |
| 2022 Q1 | 38.77% | 155.75% | 87.38% | 29.9 |
| 2021 Q4 | 41.06% | 149.06% | 99.66% | 48.5 |
| 2021 Q3 | 48.40% | 136.51% | 83.44% | 11.6 |
經營效率單位：天
2026 Q272.4 天111.9 天113.0 天184.3 天71.3 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 | 72.4 | 111.9 | 113.0 | 184.3 | 71.3 |
| 2026 Q1 | 83.1 | 92.5 | 118.0 | 175.5 | 57.6 |
| 2025 Q4 | 78.8 | 62.9 | 95.9 | 141.7 | 45.7 |
| 2025 Q3 | 93.9 | 61.2 | 98.6 | 155.0 | 56.5 |
| 2025 Q2 | 101.5 | 53.1 | 90.6 | 154.6 | 64.0 |
| 2025 Q1 | 101.1 | 50.9 | 87.8 | 152.1 | 64.3 |
| 2024 Q4 | 94.8 | 50.2 | 84.7 | 145.0 | 60.3 |
| 2024 Q3 | 107.4 | 54.9 | 98.8 | 162.3 | 63.4 |
| 2024 Q2 | 88.2 | 45.7 | 78.4 | 133.9 | 55.5 |
| 2024 Q1 | 106.4 | 59.7 | 92.0 | 166.1 | 74.1 |
| 2023 Q4 | 108.8 | 66.4 | 96.3 | 175.2 | 79.0 |
| 2023 Q3 | 121.6 | 73.5 | 102.2 | 195.1 | 92.9 |
| 2023 Q2 | 113.5 | 68.4 | 94.8 | 181.9 | 87.1 |
| 2023 Q1 | 114.2 | 68.3 | 98.5 | 182.5 | 84.0 |
| 2022 Q4 | 99.6 | 65.1 | 94.4 | 164.7 | 70.3 |
| 2022 Q3 | 98.1 | 71.2 | 92.5 | 169.3 | 76.9 |
| 2022 Q2 | 93.9 | 84.0 | 97.8 | 177.9 | 80.1 |
| 2022 Q1 | 108.2 | 93.0 | 102.3 | 201.2 | 98.8 |
| 2021 Q4 | 101.2 | 77.6 | 85.1 | 178.8 | 93.7 |
| 2021 Q3 | 115.7 | 91.5 | 111.3 | 207.2 | 95.9 |
現金流單位：億元
2026 Q2−9.47 億元−1.49 億元−10.96 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 | −9.47 | −1.49 | −10.96 |
| 2026 Q1 | −4.81 | −1.26 | −6.07 |
| 2025 Q4 | 4.01 | −3.56 | 0.44 |
| 2025 Q3 | 10.98 | −1.83 | 9.16 |
| 2025 Q2 | 5.06 | −1.42 | 3.65 |
| 2025 Q1 | 7.41 | −0.62 | 6.79 |
| 2024 Q4 | 7.85 | −2.16 | 5.69 |
| 2024 Q3 | 8.43 | −1.71 | 6.72 |
| 2024 Q2 | 3.30 | −2.69 | 0.62 |
| 2024 Q1 | 5.32 | −0.79 | 4.53 |
| 2023 Q4 | 4.32 | −2.87 | 1.45 |
| 2023 Q3 | 17.88 | −2.71 | 15.17 |
| 2023 Q2 | 5.92 | −1.91 | 4.02 |
| 2023 Q1 | 0.21 | −0.62 | −0.41 |
| 2022 Q4 | 13.89 | −4.55 | 9.34 |
| 2022 Q3 | −6.22 | −1.32 | −7.54 |
| 2022 Q2 | −7.17 | −1.53 | −8.70 |
| 2022 Q1 | 10.00 | −0.85 | 9.15 |
| 2021 Q4 | 1.23 | −1.13 | 0.10 |
| 2021 Q3 | 7.63 | −0.58 | 7.04 |
財經資料來源：FinLab