致伸
491552.6−2.2−4.01%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 Q3
2026 Q362.76%128.19%81.32%—
負債比率（%）
流動比率、速動比率（%）
利息保障倍數（倍）
22Q122Q323Q123Q324Q124Q325Q125Q326Q126Q3
| 期間 | 負債比率 | 流動比率 | 速動比率 | 利息保障倍數 |
|---|---|---|---|---|
| 2026 Q3 | 62.76% | 128.19% | 81.32% | — |
| 2026 Q2 | 62.65% | 127.13% | 83.59% | 16.4 |
| 2026 Q1 | 58.70% | 137.38% | 94.85% | 18.1 |
| 2025 Q4 | 59.94% | 135.48% | 92.44% | 14.0 |
| 2025 Q3 | 61.11% | 134.41% | 95.40% | 21.6 |
| 2025 Q2 | 63.48% | 132.09% | 97.04% | 19.8 |
| 2025 Q1 | 58.05% | 146.41% | 107.81% | 22.0 |
| 2024 Q4 | 60.43% | 138.98% | 99.83% | 14.4 |
| 2024 Q3 | 59.82% | 139.61% | 106.82% | 28.7 |
| 2024 Q2 | 61.19% | 136.01% | 105.73% | 28.5 |
| 2024 Q1 | 58.15% | 142.73% | 108.66% | 26.7 |
| 2023 Q4 | 58.98% | 139.34% | 103.33% | 25.0 |
| 2023 Q3 | 60.63% | 136.40% | 104.67% | 22.7 |
| 2023 Q2 | 64.41% | 126.73% | 95.56% | 24.0 |
| 2023 Q1 | 58.68% | 137.09% | 96.48% | 21.4 |
| 2022 Q4 | 61.29% | 131.28% | 91.37% | 13.4 |
| 2022 Q3 | 66.78% | 126.34% | 90.55% | 13.5 |
| 2022 Q2 | 69.50% | 123.71% | 80.68% | 14.8 |
| 2022 Q1 | 69.01% | 124.83% | 78.98% | 12.2 |
| 2021 Q4 | 66.77% | 125.22% | 75.24% | 14.8 |
經營效率單位：天
2026 Q370.6 天73.9 天—144.5 天—
週轉天數（天）
22Q122Q323Q123Q324Q124Q325Q125Q326Q126Q3
| 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 Q3 | 70.6 | 73.9 | — | 144.5 | — |
| 2026 Q2 | 67.0 | 72.5 | 99.6 | 139.6 | 40.0 |
| 2026 Q1 | 65.2 | 73.5 | 101.4 | 138.7 | 37.3 |
| 2025 Q4 | 70.8 | 75.0 | 108.0 | 145.8 | 37.7 |
| 2025 Q3 | 66.3 | 62.2 | 90.8 | 128.5 | 37.8 |
| 2025 Q2 | 68.6 | 65.5 | 92.2 | 134.1 | 41.9 |
| 2025 Q1 | 67.3 | 68.7 | 96.2 | 136.0 | 39.7 |
| 2024 Q4 | 81.4 | 74.4 | 112.3 | 155.8 | 43.6 |
| 2024 Q3 | 73.5 | 54.6 | 88.6 | 128.1 | 39.6 |
| 2024 Q2 | 72.5 | 55.4 | 86.9 | 127.9 | 41.1 |
| 2024 Q1 | 76.7 | 62.6 | 95.7 | 139.3 | 43.6 |
| 2023 Q4 | 83.0 | 60.3 | 96.2 | 143.3 | 47.1 |
| 2023 Q3 | 84.3 | 54.2 | 89.8 | 138.5 | 48.7 |
| 2023 Q2 | 79.8 | 56.5 | 86.3 | 136.3 | 50.0 |
| 2023 Q1 | 85.2 | 65.7 | 96.2 | 151.0 | 54.7 |
| 2022 Q4 | 75.5 | 56.3 | 86.6 | 131.8 | 45.2 |
| 2022 Q3 | 65.3 | 55.4 | 76.3 | 120.8 | 44.5 |
| 2022 Q2 | 65.6 | 70.9 | 85.7 | 136.4 | 50.7 |
| 2022 Q1 | 69.3 | 80.0 | 101.4 | 149.3 | 47.9 |
| 2021 Q4 | 61.3 | 66.6 | 86.7 | 128.0 | 41.3 |
現金流單位：億元
2026 Q3−0.62 億元−4.69 億元−5.31 億元
單季現金流（億元）
22Q122Q323Q123Q324Q124Q325Q125Q326Q126Q3
| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q3 | −0.62 | −4.69 | −5.31 |
| 2026 Q2 | 0.18 | −4.37 | −4.18 |
| 2026 Q1 | −6.38 | −7.38 | −13.76 |
| 2025 Q4 | 11.58 | −6.75 | 4.83 |
| 2025 Q3 | 9.42 | −5.34 | 4.08 |
| 2025 Q2 | 11.54 | −5.77 | 5.78 |
| 2025 Q1 | 3.17 | −5.69 | −2.52 |
| 2024 Q4 | 17.09 | −4.43 | 12.66 |
| 2024 Q3 | 27.36 | −1.92 | 25.45 |
| 2024 Q2 | 9.83 | −4.03 | 5.80 |
| 2024 Q1 | 5.14 | −3.35 | 1.79 |
| 2023 Q4 | 32.74 | −5.50 | 27.24 |
| 2023 Q3 | 15.23 | −3.27 | 11.96 |
| 2023 Q2 | 27.52 | −3.24 | 24.29 |
| 2023 Q1 | 4.31 | −3.71 | 0.60 |
| 2022 Q4 | 26.81 | −4.87 | 21.94 |
| 2022 Q3 | 51.69 | −5.64 | 46.05 |
| 2022 Q2 | 13.92 | −4.28 | 9.64 |
| 2022 Q1 | −17.16 | −4.53 | −21.68 |
| 2021 Q4 | 89.91 | −5.39 | 84.52 |
財經資料來源：FinLab