佳凌
497629.20−0.95−3.15%收盤・資料日 2026-11-06
注意股
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q213.98%498.59%356.38%−535.8 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 | 13.98% | 498.59% | 356.38% | −535.8 |
| 2026 Q1 | 13.41% | 558.61% | 377.26% | −206.3 |
| 2025 Q4 | 14.43% | 527.93% | 369.95% | −123.8 |
| 2025 Q3 | 14.69% | 533.91% | 390.42% | −101.1 |
| 2025 Q2 | 14.44% | 568.61% | 417.87% | −125.6 |
| 2025 Q1 | 15.18% | 556.79% | 408.49% | −19.8 |
| 2024 Q4 | 16.45% | 529.27% | 399.02% | −29.5 |
| 2024 Q3 | 17.72% | 515.32% | 389.94% | −17.1 |
| 2024 Q2 | 18.24% | 541.60% | 416.34% | 6.8 |
| 2024 Q1 | 18.15% | 598.07% | 454.45% | 5.2 |
| 2023 Q4 | 19.55% | 553.50% | 418.50% | −74.1 |
| 2023 Q3 | 18.86% | 648.56% | 488.41% | −14.9 |
| 2023 Q2 | 19.56% | 660.59% | 498.17% | −37.2 |
| 2023 Q1 | 18.84% | 669.86% | 495.87% | −39.4 |
| 2022 Q4 | 17.88% | 722.32% | 544.94% | −110.3 |
| 2022 Q3 | 18.34% | 746.13% | 560.63% | 25.2 |
| 2022 Q2 | 18.99% | 728.45% | 552.84% | −14.8 |
| 2022 Q1 | 18.26% | 857.37% | 645.64% | −16.7 |
| 2021 Q4 | 20.97% | 625.98% | 490.33% | −13.7 |
| 2021 Q3 | 20.93% | 653.11% | 515.04% | −18.5 |
經營效率單位：天
2026 Q273.2 天90.8 天28.5 天164.0 天135.5 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 | 73.2 | 90.8 | 28.5 | 164.0 | 135.5 |
| 2026 Q1 | 69.6 | 142.1 | 39.8 | 211.7 | 171.9 |
| 2025 Q4 | 76.3 | 140.2 | 39.4 | 216.5 | 177.1 |
| 2025 Q3 | 74.1 | 123.5 | 29.6 | 197.7 | 168.1 |
| 2025 Q2 | 64.6 | 143.7 | 30.3 | 208.3 | 178.1 |
| 2025 Q1 | 70.6 | 170.0 | 37.7 | 240.5 | 202.9 |
| 2024 Q4 | 87.2 | 142.6 | 34.6 | 229.8 | 195.2 |
| 2024 Q3 | 80.1 | 140.7 | 37.9 | 220.8 | 182.9 |
| 2024 Q2 | 77.0 | 140.4 | 33.8 | 217.4 | 183.6 |
| 2024 Q1 | 78.5 | 166.8 | 36.8 | 245.3 | 208.5 |
| 2023 Q4 | 82.8 | 161.7 | 32.3 | 244.5 | 212.2 |
| 2023 Q3 | 84.7 | 180.4 | 27.4 | 265.2 | 237.7 |
| 2023 Q2 | 78.8 | 167.1 | 27.5 | 245.8 | 218.3 |
| 2023 Q1 | 72.7 | 180.5 | 34.4 | 253.2 | 218.8 |
| 2022 Q4 | 84.9 | 153.2 | 30.2 | 238.0 | 207.8 |
| 2022 Q3 | 74.9 | 157.7 | 33.6 | 232.6 | 199.0 |
| 2022 Q2 | 67.2 | 149.8 | 28.3 | 217.0 | 188.7 |
| 2022 Q1 | 102.4 | 196.4 | 48.4 | 298.8 | 250.4 |
| 2021 Q4 | 87.5 | 146.5 | 49.3 | 234.0 | 184.8 |
| 2021 Q3 | 96.3 | 126.3 | 48.8 | 222.6 | 173.7 |
現金流單位：億元
2026 Q2−0.60 億元−0.15 億元−0.76 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 | −0.60 | −0.15 | −0.76 |
| 2026 Q1 | −0.87 | −0.07 | −0.94 |
| 2025 Q4 | −0.31 | 0.13 | −0.18 |
| 2025 Q3 | 0.11 | −0.25 | −0.14 |
| 2025 Q2 | −0.66 | −0.07 | −0.73 |
| 2025 Q1 | 0.05 | −0.08 | −0.04 |
| 2024 Q4 | 0.55 | −0.15 | 0.41 |
| 2024 Q3 | 0.14 | −0.18 | −0.04 |
| 2024 Q2 | 0.32 | −0.10 | 0.22 |
| 2024 Q1 | −0.08 | −0.07 | −0.15 |
| 2023 Q4 | −0.37 | −0.07 | −0.44 |
| 2023 Q3 | 0.38 | −0.02 | 0.36 |
| 2023 Q2 | −0.06 | −0.67 | −0.73 |
| 2023 Q1 | −0.68 | −0.51 | −1.19 |
| 2022 Q4 | 0.16 | −0.53 | −0.37 |
| 2022 Q3 | 0.19 | −1.00 | −0.82 |
| 2022 Q2 | 0.44 | −0.06 | 0.38 |
| 2022 Q1 | −0.36 | −0.21 | −0.57 |
| 2021 Q4 | 0.37 | −0.15 | 0.22 |
| 2021 Q3 | 0.17 | −0.41 | −0.23 |
財經資料來源：FinLab