松和
501624.70−0.70−2.76%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 Q243.27%290.33%172.44%15.6 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 | 43.27% | 290.33% | 172.44% | 15.6 |
| 2026 Q1 | 39.63% | 341.40% | 178.04% | 7.5 |
| 2025 Q4 | 41.09% | 347.71% | 184.29% | 9.5 |
| 2025 Q3 | 42.75% | 328.06% | 170.56% | 6.5 |
| 2025 Q2 | 44.67% | 260.79% | 133.78% | 5.7 |
| 2025 Q1 | 40.95% | 315.54% | 159.38% | 8.0 |
| 2024 Q4 | 41.26% | 348.53% | 187.52% | 7.7 |
| 2024 Q3 | 43.27% | 344.41% | 169.76% | 9.2 |
| 2024 Q2 | 47.55% | 274.56% | 155.06% | 7.1 |
| 2024 Q1 | 43.44% | 322.30% | 176.90% | 6.0 |
| 2023 Q4 | 45.22% | 321.37% | 172.00% | 4.9 |
| 2023 Q3 | 45.63% | 322.04% | 162.54% | 6.0 |
| 2023 Q2 | 48.51% | 269.08% | 127.96% | 3.9 |
| 2023 Q1 | 45.84% | 294.64% | 148.07% | 2.8 |
| 2022 Q4 | 47.52% | 296.68% | 144.35% | 9.5 |
| 2022 Q3 | 50.01% | 260.42% | 119.91% | 0.4 |
| 2022 Q2 | 53.37% | 229.40% | 129.05% | 14.1 |
| 2022 Q1 | 46.79% | 261.34% | 152.80% | 17.8 |
| 2021 Q4 | 47.23% | 248.59% | 138.47% | 21.8 |
| 2021 Q3 | 48.11% | 233.68% | 152.66% | 34.6 |
經營效率單位：天
2026 Q263.0 天119.3 天15.5 天182.3 天166.8 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 | 63.0 | 119.3 | 15.5 | 182.3 | 166.8 |
| 2026 Q1 | 69.5 | 150.9 | 15.1 | 220.4 | 205.3 |
| 2025 Q4 | 68.1 | 153.3 | 13.4 | 221.4 | 208.0 |
| 2025 Q3 | 69.1 | 154.0 | 15.8 | 223.1 | 207.2 |
| 2025 Q2 | 65.5 | 145.7 | 15.7 | 211.3 | 195.6 |
| 2025 Q1 | 66.6 | 151.8 | 16.3 | 218.4 | 202.1 |
| 2024 Q4 | 61.9 | 150.7 | 15.0 | 212.7 | 197.7 |
| 2024 Q3 | 64.5 | 155.5 | 15.0 | 220.0 | 205.0 |
| 2024 Q2 | 67.3 | 152.1 | 14.7 | 219.3 | 204.6 |
| 2024 Q1 | 65.5 | 150.1 | 11.0 | 215.6 | 204.5 |
| 2023 Q4 | 66.5 | 159.9 | 10.1 | 226.4 | 216.3 |
| 2023 Q3 | 62.4 | 171.1 | 12.2 | 233.5 | 221.3 |
| 2023 Q2 | 73.9 | 187.0 | 15.1 | 260.9 | 245.8 |
| 2023 Q1 | 67.4 | 155.1 | 11.6 | 222.5 | 211.0 |
| 2022 Q4 | 67.1 | 172.1 | 11.4 | 239.2 | 227.8 |
| 2022 Q3 | 78.6 | 168.4 | 14.5 | 247.0 | 232.5 |
| 2022 Q2 | 71.3 | 122.9 | 12.3 | 194.3 | 182.0 |
| 2022 Q1 | 78.2 | 118.3 | 11.9 | 196.5 | 184.6 |
| 2021 Q4 | 83.6 | 103.6 | 12.4 | 187.2 | 174.8 |
| 2021 Q3 | 72.7 | 81.3 | 10.7 | 154.0 | 143.3 |
現金流單位：億元
2026 Q20.57 億元−0.16 億元0.41 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 | 0.57 | −0.16 | 0.41 |
| 2026 Q1 | 0.24 | −0.06 | 0.18 |
| 2025 Q4 | 0.80 | −0.12 | 0.69 |
| 2025 Q3 | 0.84 | −0.16 | 0.68 |
| 2025 Q2 | 0.21 | −0.08 | 0.13 |
| 2025 Q1 | −0.53 | −0.24 | −0.77 |
| 2024 Q4 | 1.57 | −0.13 | 1.45 |
| 2024 Q3 | 0.30 | −0.10 | 0.20 |
| 2024 Q2 | −0.12 | −0.12 | −0.25 |
| 2024 Q1 | 0.79 | −0.10 | 0.69 |
| 2023 Q4 | 0.90 | −0.15 | 0.75 |
| 2023 Q3 | 1.04 | −0.10 | 0.94 |
| 2023 Q2 | 0.55 | −0.15 | 0.40 |
| 2023 Q1 | 0.91 | −0.13 | 0.78 |
| 2022 Q4 | 1.79 | −0.14 | 1.65 |
| 2022 Q3 | −0.36 | −0.05 | −0.41 |
| 2022 Q2 | 0.19 | −0.10 | 0.09 |
| 2022 Q1 | 0.77 | −0.04 | 0.73 |
| 2021 Q4 | 0.23 | −0.13 | 0.10 |
| 2021 Q3 | 0.43 | −0.14 | 0.28 |