天鈺
4961165−2.0−1.20%收盤・資料日 2026-11-06
法說 11/10
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q220.70%391.38%342.53%417.0 倍
負債比率（%）
流動比率、速動比率（%）
利息保障倍數（倍）
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| 期間 | 負債比率 | 流動比率 | 速動比率 | 利息保障倍數 |
|---|---|---|---|---|
| 2026 Q2 | 20.70% | 391.38% | 342.53% | 417.0 |
| 2026 Q1 | 14.25% | 647.07% | 573.04% | 1,066.3 |
| 2025 Q4 | 14.26% | 639.83% | 569.37% | 141.7 |
| 2025 Q3 | 14.92% | 556.11% | 483.58% | 210.8 |
| 2025 Q2 | 20.20% | 431.50% | 380.93% | 207.3 |
| 2025 Q1 | 20.06% | 429.33% | 368.11% | 310.2 |
| 2024 Q4 | 15.95% | 543.58% | 472.43% | 359.4 |
| 2024 Q3 | 14.03% | 550.59% | 472.52% | 292.7 |
| 2024 Q2 | 22.28% | 347.78% | 300.71% | 297.7 |
| 2024 Q1 | 16.15% | 493.19% | 432.22% | 794.9 |
| 2023 Q4 | 14.78% | 533.27% | 473.32% | — |
| 2023 Q3 | 15.73% | 489.23% | 436.36% | 2,647.4 |
| 2023 Q2 | 19.92% | 386.18% | 340.06% | 1,663.7 |
| 2023 Q1 | 14.84% | 631.15% | 572.93% | 238.2 |
| 2022 Q4 | 16.94% | 536.63% | 474.98% | 108.1 |
| 2022 Q3 | 15.71% | 575.00% | 489.16% | 92.5 |
| 2022 Q2 | 34.44% | 253.38% | 212.05% | 126.1 |
| 2022 Q1 | 28.49% | 314.34% | 265.90% | 368.8 |
| 2021 Q4 | 28.44% | 321.01% | 271.22% | 510.8 |
| 2021 Q3 | 32.83% | 279.05% | 241.23% | 1,331.9 |
經營效率單位：天
2026 Q251.2 天53.1 天53.5 天104.3 天50.8 天
週轉天數（天）
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| 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 | 51.2 | 53.1 | 53.5 | 104.3 | 50.8 |
| 2026 Q1 | 59.4 | 59.1 | 53.2 | 118.5 | 65.3 |
| 2025 Q4 | 67.5 | 68.7 | 62.9 | 136.1 | 73.2 |
| 2025 Q3 | 64.7 | 68.4 | 60.3 | 133.1 | 72.8 |
| 2025 Q2 | 55.5 | 65.0 | 50.6 | 120.5 | 70.0 |
| 2025 Q1 | 64.1 | 73.6 | 59.2 | 137.7 | 78.5 |
| 2024 Q4 | 56.9 | 58.9 | 51.4 | 115.8 | 64.4 |
| 2024 Q3 | 53.6 | 60.4 | 61.8 | 114.0 | 52.2 |
| 2024 Q2 | 52.1 | 63.8 | 71.8 | 116.0 | 44.2 |
| 2024 Q1 | 59.2 | 73.3 | 72.9 | 132.5 | 59.6 |
| 2023 Q4 | 64.2 | 70.3 | 70.0 | 134.5 | 64.4 |
| 2023 Q3 | 64.0 | 66.7 | 62.1 | 130.7 | 68.6 |
| 2023 Q2 | 59.7 | 66.0 | 52.6 | 125.7 | 73.1 |
| 2023 Q1 | 61.6 | 75.8 | 57.5 | 137.4 | 79.9 |
| 2022 Q4 | 63.3 | 85.9 | 53.1 | 149.2 | 96.0 |
| 2022 Q3 | 80.6 | 107.0 | 62.8 | 187.6 | 124.8 |
| 2022 Q2 | 77.3 | 97.6 | 64.8 | 174.9 | 110.1 |
| 2022 Q1 | 74.6 | 96.9 | 81.9 | 171.6 | 89.7 |
| 2021 Q4 | 77.0 | 83.8 | 90.1 | 160.8 | 70.7 |
| 2021 Q3 | 69.0 | 65.1 | 79.4 | 134.1 | 54.7 |
現金流單位：億元
2026 Q212.25 億元−5.35 億元6.90 億元
單季現金流（億元）
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| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | 12.25 | −5.35 | 6.90 |
| 2026 Q1 | 6.51 | −0.36 | 6.16 |
| 2025 Q4 | 0.17 | −1.44 | −1.26 |
| 2025 Q3 | 8.03 | −1.18 | 6.85 |
| 2025 Q2 | 12.17 | −0.57 | 11.60 |
| 2025 Q1 | 3.73 | −0.71 | 3.02 |
| 2024 Q4 | 10.67 | −1.74 | 8.94 |
| 2024 Q3 | −0.71 | −0.69 | −1.40 |
| 2024 Q2 | 4.21 | −1.01 | 3.20 |
| 2024 Q1 | 4.17 | −0.90 | 3.27 |
| 2023 Q4 | 10.16 | −0.72 | 9.43 |
| 2023 Q3 | 16.81 | −1.27 | 15.54 |
| 2023 Q2 | 4.45 | −0.89 | 3.55 |
| 2023 Q1 | 5.37 | −0.90 | 4.47 |
| 2022 Q4 | 21.51 | −1.91 | 19.60 |
| 2022 Q3 | 16.67 | −1.96 | 14.71 |
| 2022 Q2 | 19.06 | −1.03 | 18.04 |
| 2022 Q1 | 9.12 | −1.79 | 7.33 |
| 2021 Q4 | 30.51 | −1.77 | 28.73 |
| 2021 Q3 | 10.12 | −1.00 | 9.11 |
財經資料來源：FinLab