精拓科
495172.2−4.1−5.37%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 Q215.52%394.58%347.68%1,032.6 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 | 15.52% | 394.58% | 347.68% | 1,032.6 |
| 2026 Q1 | 25.50% | 242.61% | 221.82% | 1,238.0 |
| 2025 Q4 | 11.31% | 547.13% | 492.01% | 2,424.4 |
| 2025 Q3 | 12.37% | 468.97% | 418.87% | 1,483.0 |
| 2025 Q2 | 14.09% | 355.76% | 320.20% | 1,074.4 |
| 2025 Q1 | 12.94% | 412.06% | 371.87% | 864.8 |
| 2024 Q4 | 14.53% | 348.39% | 301.29% | 651.8 |
| 2024 Q3 | 13.17% | 365.81% | 316.58% | 669.3 |
| 2024 Q2 | 20.47% | 238.51% | 205.31% | 1,248.9 |
| 2024 Q1 | 11.98% | 399.16% | 321.23% | 824.1 |
| 2023 Q4 | 12.42% | 359.16% | 281.35% | 515.1 |
| 2023 Q3 | 9.94% | 856.06% | 752.30% | 644.0 |
| 2023 Q2 | 22.78% | 351.49% | 318.89% | 624.1 |
| 2023 Q1 | 11.88% | 710.83% | 645.45% | 918.2 |
| 2022 Q4 | 12.25% | 666.75% | 597.99% | 1,937.5 |
| 2022 Q3 | 14.25% | 533.47% | 447.71% | 773.4 |
| 2022 Q2 | 30.58% | 255.18% | 226.70% | 1,134.3 |
| 2022 Q1 | 20.11% | 401.65% | 351.87% | 959.9 |
| 2021 Q4 | 19.14% | 421.33% | 362.39% | 451.7 |
經營效率單位：天
2026 Q251.3 天191.9 天70.7 天243.2 天172.5 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 | 51.3 | 191.9 | 70.7 | 243.2 | 172.5 |
| 2026 Q1 | 54.8 | 181.0 | 57.3 | 235.8 | 178.5 |
| 2025 Q4 | 56.1 | 167.4 | 68.5 | 223.5 | 155.1 |
| 2025 Q3 | 52.4 | 125.9 | 62.1 | 178.3 | 116.1 |
| 2025 Q2 | 50.9 | 143.0 | 48.2 | 193.9 | 145.7 |
| 2025 Q1 | 56.5 | 189.4 | 68.5 | 245.9 | 177.4 |
| 2024 Q4 | 57.1 | 165.7 | 66.3 | 222.9 | 156.5 |
| 2024 Q3 | 53.6 | 143.8 | 40.6 | 197.4 | 156.8 |
| 2024 Q2 | 49.2 | 201.6 | 58.0 | 250.8 | 192.8 |
| 2024 Q1 | 48.2 | 257.8 | 71.6 | 306.0 | 234.4 |
| 2023 Q4 | 48.5 | 262.0 | 62.5 | 310.5 | 248.0 |
| 2023 Q3 | 48.2 | 208.1 | 51.8 | 256.3 | 204.6 |
| 2023 Q2 | 47.9 | 178.3 | 37.9 | 226.2 | 188.4 |
| 2023 Q1 | 47.7 | 225.0 | 35.7 | 272.7 | 237.0 |
| 2022 Q4 | 51.7 | 278.0 | 45.6 | 329.8 | 284.2 |
| 2022 Q3 | 63.1 | 239.6 | 64.0 | 302.7 | 238.7 |
| 2022 Q2 | 54.5 | 149.0 | 57.5 | 203.5 | 146.0 |
| 2022 Q1 | 50.6 | 148.3 | 56.2 | 198.9 | 142.8 |
| 2021 Q4 | — | 84.2 | — | — | — |
現金流單位：億元
2026 Q20.53 億元0.00 億元0.53 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 | 0.53 | 0.00 | 0.53 |
| 2026 Q1 | 0.67 | −0.01 | 0.66 |
| 2025 Q4 | 0.36 | −0.04 | 0.32 |
| 2025 Q3 | 0.40 | −0.05 | 0.35 |
| 2025 Q2 | 0.79 | −0.02 | 0.77 |
| 2025 Q1 | 0.58 | −0.03 | 0.55 |
| 2024 Q4 | 0.51 | −0.02 | 0.49 |
| 2024 Q3 | 0.45 | −0.08 | 0.37 |
| 2024 Q2 | 0.75 | −0.07 | 0.67 |
| 2024 Q1 | 0.44 | −0.21 | 0.23 |
| 2023 Q4 | 0.29 | −2.98 | −2.68 |
| 2023 Q3 | −0.06 | −0.16 | −0.22 |
| 2023 Q2 | 0.35 | 0.00 | 0.35 |
| 2023 Q1 | 0.27 | 0.00 | 0.27 |
| 2022 Q4 | 0.53 | −0.11 | 0.42 |
| 2022 Q3 | 0.20 | −0.10 | 0.10 |
| 2022 Q2 | 0.70 | −0.10 | 0.59 |
| 2022 Q1 | 0.73 | −0.10 | 0.62 |
| 2021 Q4 | 1.08 | −0.11 | 0.97 |