事欣科
491683−6.2−6.95%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 Q232.64%257.18%154.99%15.7 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 | 32.64% | 257.18% | 154.99% | 15.7 |
| 2026 Q1 | 28.74% | 303.30% | 171.01% | 68.5 |
| 2025 Q4 | 38.55% | 231.26% | 151.66% | 11.4 |
| 2025 Q3 | 29.97% | 342.50% | 201.09% | 8.6 |
| 2025 Q2 | 37.71% | 425.63% | 279.12% | 1.5 |
| 2025 Q1 | 32.34% | 231.62% | 152.77% | 11.8 |
| 2024 Q4 | 39.30% | 248.06% | 149.11% | 7.4 |
| 2024 Q3 | 43.87% | 202.94% | 119.94% | 5.0 |
| 2024 Q2 | 45.56% | 193.24% | 105.12% | −4.3 |
| 2024 Q1 | 42.38% | 219.01% | 108.32% | 2.7 |
| 2023 Q4 | 44.89% | 221.23% | 96.57% | −3.3 |
| 2023 Q3 | 43.00% | 255.87% | 113.65% | 7.6 |
| 2023 Q2 | 48.82% | 226.30% | 113.35% | 5.3 |
| 2023 Q1 | 53.36% | 162.00% | 81.53% | 4.4 |
| 2022 Q4 | 58.25% | 147.29% | 68.74% | 3.5 |
| 2022 Q3 | 60.76% | 139.72% | 65.48% | 1.5 |
| 2022 Q2 | 60.18% | 137.93% | 63.44% | 3.3 |
| 2022 Q1 | 59.62% | 143.79% | 71.68% | 3.1 |
| 2021 Q4 | 59.59% | 100.20% | 49.31% | 1.2 |
| 2021 Q3 | 57.14% | 153.14% | 83.46% | 4.2 |
經營效率單位：天
2026 Q257.8 天111.2 天40.4 天169.1 天128.7 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 | 57.8 | 111.2 | 40.4 | 169.1 | 128.7 |
| 2026 Q1 | 69.8 | 132.0 | 57.1 | 201.8 | 144.7 |
| 2025 Q4 | 70.6 | 111.5 | 52.2 | 182.1 | 129.9 |
| 2025 Q3 | 71.9 | 117.8 | 47.4 | 189.7 | 142.3 |
| 2025 Q2 | 80.7 | 115.9 | 39.3 | 196.6 | 157.3 |
| 2025 Q1 | 75.0 | 109.4 | 32.2 | 184.4 | 152.2 |
| 2024 Q4 | 77.9 | 116.6 | 26.1 | 194.4 | 168.3 |
| 2024 Q3 | 81.5 | 113.8 | 27.8 | 195.3 | 167.5 |
| 2024 Q2 | 79.5 | 106.8 | 24.3 | 186.3 | 162.0 |
| 2024 Q1 | 65.2 | 125.5 | 27.9 | 190.7 | 162.9 |
| 2023 Q4 | 66.8 | 137.0 | 29.8 | 203.8 | 174.0 |
| 2023 Q3 | 75.3 | 152.2 | 29.8 | 227.6 | 197.7 |
| 2023 Q2 | 74.2 | 129.9 | 28.6 | 204.2 | 175.6 |
| 2023 Q1 | 73.9 | 127.0 | 30.9 | 200.9 | 170.0 |
| 2022 Q4 | 63.8 | 135.7 | 41.8 | 199.5 | 157.6 |
| 2022 Q3 | 77.5 | 168.4 | 55.1 | 245.9 | 190.8 |
| 2022 Q2 | 75.6 | 160.5 | 53.9 | 236.1 | 182.2 |
| 2022 Q1 | 75.3 | 166.9 | 50.4 | 242.3 | 191.9 |
| 2021 Q4 | 77.7 | 176.6 | 42.5 | 254.3 | 211.7 |
| 2021 Q3 | 76.0 | 131.0 | 33.1 | 207.0 | 173.9 |
現金流單位：億元
2026 Q2−2.84 億元−0.27 億元−3.11 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 | −2.84 | −0.27 | −3.11 |
| 2026 Q1 | 1.56 | −0.26 | 1.30 |
| 2025 Q4 | 0.14 | −0.75 | −0.61 |
| 2025 Q3 | 0.33 | −0.25 | 0.08 |
| 2025 Q2 | 0.14 | −0.01 | 0.13 |
| 2025 Q1 | 1.25 | 0.00 | 1.24 |
| 2024 Q4 | 1.90 | 0.01 | 1.91 |
| 2024 Q3 | 2.52 | −0.07 | 2.44 |
| 2024 Q2 | 0.22 | −0.04 | 0.18 |
| 2024 Q1 | 0.44 | −0.12 | 0.33 |
| 2023 Q4 | 0.09 | −0.07 | 0.02 |
| 2023 Q3 | −0.03 | −0.04 | −0.07 |
| 2023 Q2 | 0.64 | −0.05 | 0.59 |
| 2023 Q1 | 1.32 | −0.01 | 1.31 |
| 2022 Q4 | 0.60 | −0.01 | 0.59 |
| 2022 Q3 | −0.47 | 0.00 | −0.47 |
| 2022 Q2 | −0.64 | 0.00 | −0.65 |
| 2022 Q1 | −0.58 | −0.01 | −0.59 |
| 2021 Q4 | −0.48 | −0.35 | −0.83 |
| 2021 Q3 | 0.34 | −0.02 | 0.31 |
財經資料來源：FinLab