強新
501362+2.7+4.55%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 Q240.92%248.79%142.94%15.9 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 | 40.92% | 248.79% | 142.94% | 15.9 |
| 2026 Q1 | 38.37% | 287.28% | 164.77% | 8.6 |
| 2025 Q4 | 37.99% | 296.07% | 183.39% | 10.7 |
| 2025 Q3 | 39.54% | 275.19% | 175.27% | 11.1 |
| 2025 Q2 | 41.64% | 250.19% | 154.92% | 7.6 |
| 2025 Q1 | 40.65% | 264.06% | 155.16% | 9.0 |
| 2024 Q4 | 39.89% | 275.38% | 168.33% | 8.6 |
| 2024 Q3 | 41.61% | 256.56% | 153.87% | 10.5 |
| 2024 Q2 | 43.46% | 228.15% | 138.76% | 7.8 |
| 2024 Q1 | 43.63% | 225.93% | 134.61% | 7.8 |
| 2023 Q4 | 44.05% | 228.07% | 135.80% | 7.3 |
| 2023 Q3 | 44.48% | 241.89% | 153.54% | 14.1 |
| 2023 Q2 | 45.31% | 243.09% | 143.69% | 8.5 |
| 2023 Q1 | 42.86% | 256.35% | 152.05% | 5.9 |
| 2022 Q4 | 43.91% | 268.15% | 162.95% | 11.6 |
| 2022 Q3 | 47.38% | 222.74% | 132.24% | 16.6 |
| 2022 Q2 | 50.63% | 201.39% | 115.85% | 17.0 |
| 2022 Q1 | 48.41% | 219.02% | 130.46% | 21.1 |
| 2021 Q4 | 50.55% | 210.58% | 123.53% | 18.4 |
| 2021 Q3 | 50.84% | 213.65% | 122.21% | 20.7 |
經營效率單位：天
2026 Q266.7 天108.1 天11.4 天174.8 天163.4 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 | 66.7 | 108.1 | 11.4 | 174.8 | 163.4 |
| 2026 Q1 | 75.1 | 108.8 | 8.1 | 183.9 | 175.8 |
| 2025 Q4 | 74.2 | 96.6 | 6.8 | 170.8 | 164.0 |
| 2025 Q3 | 76.4 | 99.7 | 7.6 | 176.1 | 168.5 |
| 2025 Q2 | 77.4 | 106.6 | 9.9 | 184.0 | 174.1 |
| 2025 Q1 | 82.9 | 110.0 | 11.7 | 192.9 | 181.3 |
| 2024 Q4 | 72.1 | 94.6 | 10.5 | 166.8 | 156.2 |
| 2024 Q3 | 71.9 | 106.1 | 12.4 | 177.9 | 165.5 |
| 2024 Q2 | 71.9 | 110.6 | 10.7 | 182.5 | 171.8 |
| 2024 Q1 | 79.2 | 120.4 | 10.1 | 199.6 | 189.5 |
| 2023 Q4 | 74.8 | 103.1 | 11.0 | 177.9 | 167.0 |
| 2023 Q3 | 66.3 | 101.6 | 10.3 | 167.9 | 157.6 |
| 2023 Q2 | 70.2 | 125.3 | 10.9 | 195.5 | 184.6 |
| 2023 Q1 | 80.2 | 123.9 | 12.5 | 204.2 | 191.6 |
| 2022 Q4 | 72.7 | 105.2 | 11.9 | 178.0 | 166.0 |
| 2022 Q3 | 70.4 | 102.9 | 12.1 | 173.3 | 161.2 |
| 2022 Q2 | 74.0 | 107.5 | 13.2 | 181.5 | 168.3 |
| 2022 Q1 | 73.0 | 100.5 | 12.4 | 173.4 | 161.1 |
| 2021 Q4 | 69.0 | 97.1 | 11.7 | 166.1 | 154.4 |
| 2021 Q3 | 68.6 | 98.3 | 12.3 | 166.9 | 154.6 |
現金流單位：億元
2026 Q21.23 億元−0.48 億元0.75 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 | 1.23 | −0.48 | 0.75 |
| 2026 Q1 | 1.89 | −0.55 | 1.34 |
| 2025 Q4 | −0.08 | −0.70 | −0.77 |
| 2025 Q3 | 2.29 | −0.79 | 1.49 |
| 2025 Q2 | 5.19 | −0.59 | 4.59 |
| 2025 Q1 | 2.73 | −0.43 | 2.30 |
| 2024 Q4 | 0.18 | −1.46 | −1.28 |
| 2024 Q3 | 2.47 | −0.49 | 1.98 |
| 2024 Q2 | 2.95 | −0.81 | 2.14 |
| 2024 Q1 | 2.52 | −0.46 | 2.06 |
| 2023 Q4 | 2.34 | −1.02 | 1.32 |
| 2023 Q3 | −1.20 | −0.25 | −1.44 |
| 2023 Q2 | 1.18 | −0.30 | 0.88 |
| 2023 Q1 | 2.97 | −0.20 | 2.77 |
| 2022 Q4 | 6.06 | −0.32 | 5.74 |
| 2022 Q3 | 5.64 | −0.25 | 5.40 |
| 2022 Q2 | 2.83 | −0.09 | 2.74 |
| 2022 Q1 | 3.38 | −0.13 | 3.25 |
| 2021 Q4 | 0.59 | −0.54 | 0.04 |
| 2021 Q3 | 1.03 | −0.65 | 0.39 |
財經資料來源：FinLab