中茂
520523.00+2.05+9.79%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 Q229.99%230.90%227.09%−129.4 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 | 29.99% | 230.90% | 227.09% | −129.4 |
| 2026 Q1 | 28.87% | 257.45% | 250.17% | −89.0 |
| 2025 Q4 | 27.86% | 262.22% | 258.50% | −99.3 |
| 2025 Q3 | 24.07% | 338.37% | 335.51% | −50.7 |
| 2025 Q2 | 22.91% | 383.36% | 379.61% | −59.0 |
| 2025 Q1 | 17.74% | 531.81% | 527.71% | −96.9 |
| 2024 Q4 | 20.32% | 387.06% | 383.73% | −105.1 |
| 2024 Q3 | 41.30% | 71.82% | 64.54% | −68.0 |
| 2024 Q2 | 38.50% | 93.45% | 88.28% | −61.6 |
| 2024 Q1 | 34.12% | 102.10% | 96.66% | −94.9 |
| 2023 Q4 | 38.35% | 89.72% | 85.25% | −76.2 |
| 2023 Q3 | 32.84% | 105.46% | 98.32% | −33.4 |
| 2023 Q2 | 30.29% | 118.22% | 111.83% | −95.6 |
| 2023 Q1 | 28.19% | 140.23% | 133.96% | −87.5 |
| 2022 Q4 | 27.67% | 158.98% | 151.82% | −185.8 |
| 2022 Q3 | 27.99% | 179.06% | 168.26% | −216.3 |
| 2022 Q2 | 20.30% | 268.97% | 248.63% | 2,476.6 |
| 2022 Q1 | 31.29% | 342.19% | 323.53% | −345.3 |
| 2021 Q4 | 78.39% | 121.51% | 106.41% | −282.4 |
| 2021 Q3 | 68.19% | 141.86% | 123.38% | −338.0 |
經營效率單位：天
2026 Q2184.1 天9.0 天142.2 天193.2 天51.0 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 | 184.1 | 9.0 | 142.2 | 193.2 | 51.0 |
| 2026 Q1 | 170.5 | 8.9 | 189.3 | 179.4 | −9.9 |
| 2025 Q4 | 191.0 | 4.2 | 328.4 | 195.2 | −133.1 |
| 2025 Q3 | 59.2 | 0.8 | 191.6 | 60.0 | −131.6 |
| 2025 Q2 | 65.0 | 2.1 | 206.2 | 67.1 | −139.1 |
| 2025 Q1 | 73.2 | 4.2 | 271.7 | 77.4 | −194.3 |
| 2024 Q4 | 56.9 | 4.4 | 264.8 | 61.3 | −203.5 |
| 2024 Q3 | 80.7 | 1.7 | 236.8 | 82.4 | −154.5 |
| 2024 Q2 | 45.4 | — | 150.9 | — | — |
| 2024 Q1 | 59.4 | — | 292.4 | — | — |
| 2023 Q4 | 36.9 | — | 208.8 | — | — |
| 2023 Q3 | 42.7 | 1.2 | 199.2 | 43.9 | −155.3 |
| 2023 Q2 | 55.1 | 4.3 | 293.9 | 59.4 | −234.5 |
| 2023 Q1 | 113.7 | 12.2 | 411.5 | 125.8 | −285.6 |
| 2022 Q4 | 52.0 | 17.3 | 217.4 | 69.2 | −148.2 |
| 2022 Q3 | 75.1 | 33.1 | 332.9 | 108.2 | −224.7 |
| 2022 Q2 | 975.1 | 171.7 | 1,442.6 | 1,146.9 | −295.8 |
| 2022 Q1 | 521.2 | 116.2 | 1,268.5 | 637.4 | −631.1 |
| 2021 Q4 | 139.0 | 27.7 | 302.9 | 166.7 | −136.2 |
| 2021 Q3 | 160.8 | 35.9 | 278.1 | 196.7 | −81.4 |
現金流單位：萬元
2026 Q2−863 萬元0 萬元−863 萬元
單季現金流（萬元）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | −863 | 0 | −863 |
| 2026 Q1 | −1,430 | 0 | −1,430 |
| 2025 Q4 | −1,616 | −12 | −1,628 |
| 2025 Q3 | −344 | 0 | −344 |
| 2025 Q2 | −201 | 0 | −201 |
| 2025 Q1 | −926 | 0 | −926 |
| 2024 Q4 | −300 | −9 | −309 |
| 2024 Q3 | −145 | 0 | −145 |
| 2024 Q2 | −206 | 0 | −206 |
| 2024 Q1 | −817 | −10 | −827 |
| 2023 Q4 | 110 | 0 | 110 |
| 2023 Q3 | −287 | 0 | −287 |
| 2023 Q2 | −304 | 0 | −304 |
| 2023 Q1 | −420 | −275 | −695 |
| 2022 Q4 | −550 | 4 | −545 |
| 2022 Q3 | −128 | −31 | −159 |
| 2022 Q2 | −602 | 0 | −602 |
| 2022 Q1 | 208 | −4 | 205 |
| 2021 Q4 | −288 | 0 | −288 |
| 2021 Q3 | −648 | 0 | −648 |