坤悅
520621.95−0.85−3.73%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 Q276.71%129.81%10.30%300.4 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 | 76.71% | 129.81% | 10.30% | 300.4 |
| 2026 Q1 | 75.84% | 131.28% | 10.18% | 690.9 |
| 2025 Q4 | 78.89% | 134.51% | 8.29% | −74.6 |
| 2025 Q3 | 77.31% | 138.07% | 12.14% | −76.5 |
| 2025 Q2 | 75.85% | 141.57% | 16.90% | 1,330.7 |
| 2025 Q1 | 78.50% | 136.28% | 7.50% | 396.4 |
| 2024 Q4 | 79.94% | 133.48% | 7.55% | −70.9 |
| 2024 Q3 | 77.03% | 140.38% | 11.91% | 1,225.3 |
| 2024 Q2 | 79.28% | 135.92% | 11.60% | 637.0 |
| 2024 Q1 | 77.05% | 141.28% | 8.86% | −362.1 |
| 2023 Q4 | 74.87% | 147.00% | 14.22% | 1,376.8 |
| 2023 Q3 | 75.49% | 146.35% | 12.94% | −9.5 |
| 2023 Q2 | 74.31% | 149.84% | 12.49% | −11.7 |
| 2023 Q1 | 73.37% | 152.13% | 19.94% | 136.6 |
| 2022 Q4 | 76.30% | 144.58% | 14.51% | 13.3 |
| 2022 Q3 | 76.08% | 145.32% | 14.34% | −8.3 |
| 2022 Q2 | 75.22% | 147.65% | 16.30% | −34.1 |
| 2022 Q1 | 73.26% | 152.72% | 18.42% | −750.1 |
| 2021 Q4 | 69.12% | 144.11% | 7.09% | −489.4 |
| 2021 Q3 | 66.67% | 149.43% | 13.41% | 121.9 |
經營效率單位：天
2026 Q214.7 天3,801.7 天317.0 天3,816.4 天3,499.4 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 | 14.7 | 3,801.7 | 317.0 | 3,816.4 | 3,499.4 |
| 2026 Q1 | 4.8 | 1,332.0 | 106.6 | 1,336.8 | 1,230.2 |
| 2025 Q4 | 1.6 | 83,866.0 | 6,767.0 | 83,867.6 | 77,100.6 |
| 2025 Q3 | 36.3 | 21,514.0 | 1,893.7 | 21,550.3 | 19,656.6 |
| 2025 Q2 | 1.9 | 668.9 | 62.0 | 670.8 | 608.8 |
| 2025 Q1 | 1.7 | 1,539.1 | 131.9 | 1,540.9 | 1,409.0 |
| 2024 Q4 | 9.6 | 31,255.4 | 2,531.8 | 31,265.0 | 28,733.2 |
| 2024 Q3 | 0.5 | 1,173.6 | 95.8 | 1,174.1 | 1,078.2 |
| 2024 Q2 | 0.6 | 1,366.9 | 99.1 | 1,367.5 | 1,268.4 |
| 2024 Q1 | 10.6 | 69,367.6 | 4,784.3 | 69,378.3 | 64,594.0 |
| 2023 Q4 | 8.4 | 877.6 | 67.7 | 885.9 | 818.2 |
| 2023 Q3 | 30.0 | 3,072.1 | 242.5 | 3,102.2 | 2,859.6 |
| 2023 Q2 | 12.3 | 10,340.4 | 788.9 | 10,352.7 | 9,563.7 |
| 2023 Q1 | 0.9 | 701.5 | 52.8 | 702.4 | 649.6 |
| 2022 Q4 | 16.8 | 4,220.8 | 312.4 | 4,237.6 | 3,925.3 |
| 2022 Q3 | 37.3 | 9,610.4 | 675.6 | 9,647.7 | 8,972.1 |
| 2022 Q2 | 137.0 | 365,159.8 | 24,404.5 | 365,296.8 | 340,892.4 |
| 2021 Q4 | 31.5 | 138,521.3 | 9,409.6 | 138,552.8 | 129,143.1 |
| 2021 Q3 | 0.1 | 631.9 | 38.0 | 632.0 | 594.0 |
現金流單位：億元
2026 Q2−0.74 億元−0.01 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 | −0.74 | −0.01 | −0.75 |
| 2026 Q1 | 4.38 | −0.02 | 4.36 |
| 2025 Q4 | −13.36 | −0.02 | −13.39 |
| 2025 Q3 | −11.70 | −0.01 | −11.70 |
| 2025 Q2 | 11.12 | −0.01 | 11.11 |
| 2025 Q1 | 2.58 | −0.01 | 2.58 |
| 2024 Q4 | −17.86 | −0.02 | −17.89 |
| 2024 Q3 | 4.36 | — | 4.36 |
| 2024 Q2 | −1.06 | — | −1.06 |
| 2024 Q1 | −5.62 | — | −5.62 |
| 2023 Q4 | −0.36 | 0.00 | −0.36 |
| 2023 Q3 | −3.15 | −0.01 | −3.15 |
| 2023 Q2 | −3.25 | 0.00 | −3.25 |
| 2023 Q1 | 8.85 | 0.00 | 8.85 |
| 2022 Q4 | 0.19 | 0.00 | 0.19 |
| 2022 Q3 | −2.03 | 0.00 | −2.03 |
| 2022 Q2 | −2.81 | 0.00 | −2.81 |
| 2022 Q1 | −3.06 | 0.00 | −3.06 |
| 2021 Q4 | −6.52 | 0.00 | −6.52 |
| 2021 Q3 | 7.74 | 0.00 | 7.74 |