鈺鎧
522841.90−2.70−6.05%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 Q3
2026 Q352.63%173.75%111.36%10.3 倍
負債比率（%）
流動比率、速動比率（%）
利息保障倍數（倍）
22Q122Q323Q123Q324Q124Q325Q125Q326Q126Q3
| 期間 | 負債比率 | 流動比率 | 速動比率 | 利息保障倍數 |
|---|---|---|---|---|
| 2026 Q3 | 52.63% | 173.75% | 111.36% | 10.3 |
| 2026 Q2 | 53.54% | 163.43% | 97.89% | 10.1 |
| 2026 Q1 | 53.97% | 164.34% | 101.24% | 13.5 |
| 2025 Q4 | 55.42% | 148.04% | 90.74% | 10.9 |
| 2025 Q3 | 56.99% | 136.65% | 77.07% | −4.7 |
| 2025 Q2 | 56.00% | 153.58% | 84.22% | −3.3 |
| 2025 Q1 | 55.27% | 169.45% | 98.00% | 0.1 |
| 2024 Q4 | 55.07% | 177.59% | 103.49% | −2.2 |
| 2024 Q3 | 55.28% | 87.61% | 49.67% | −4.5 |
| 2024 Q2 | 54.01% | 93.22% | 50.85% | −8.1 |
| 2024 Q1 | 52.91% | 99.74% | 51.78% | −9.9 |
| 2023 Q4 | 51.39% | 113.27% | 59.68% | −12.4 |
| 2023 Q3 | 50.68% | 122.16% | 55.51% | −10.7 |
| 2023 Q2 | 50.09% | 144.05% | 70.74% | −4.5 |
| 2023 Q1 | 49.89% | 158.41% | 83.10% | −3.0 |
| 2022 Q4 | 49.50% | 155.98% | 85.38% | 6.1 |
| 2022 Q3 | 51.26% | 151.28% | 95.23% | 9.1 |
| 2022 Q2 | 53.01% | 138.92% | 95.75% | 5.2 |
| 2022 Q1 | 56.98% | 113.23% | 72.78% | 15.3 |
| 2021 Q4 | 59.37% | 107.01% | 70.35% | 7.1 |
經營效率單位：天
2026 Q350.2 天74.6 天43.7 天124.8 天81.1 天
週轉天數（天）
22Q122Q323Q123Q324Q124Q325Q125Q326Q126Q3
| 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 Q3 | 50.2 | 74.6 | 43.7 | 124.8 | 81.1 |
| 2026 Q2 | 52.5 | 86.7 | 47.6 | 139.2 | 91.6 |
| 2026 Q1 | 54.9 | 86.8 | 47.1 | 141.7 | 94.6 |
| 2025 Q4 | 54.3 | 84.6 | 44.2 | 138.8 | 94.6 |
| 2025 Q3 | 58.6 | 82.6 | 42.1 | 141.2 | 99.1 |
| 2025 Q2 | 55.1 | 78.4 | 40.9 | 133.5 | 92.5 |
| 2025 Q1 | 58.0 | 88.4 | 42.8 | 146.4 | 103.7 |
| 2024 Q4 | 62.8 | 102.1 | 45.5 | 164.9 | 119.4 |
| 2024 Q3 | 54.0 | 84.7 | 33.4 | 138.6 | 105.3 |
| 2024 Q2 | 60.3 | 92.0 | 31.7 | 152.3 | 120.5 |
| 2024 Q1 | 66.1 | 105.3 | 26.3 | 171.4 | 145.2 |
| 2023 Q4 | 67.8 | 148.5 | 26.7 | 216.3 | 189.6 |
| 2023 Q3 | 79.9 | 142.9 | 33.3 | 222.7 | 189.4 |
| 2023 Q2 | 71.2 | 137.2 | 42.8 | 208.5 | 165.6 |
| 2023 Q1 | 76.0 | 143.3 | 56.8 | 219.3 | 162.5 |
| 2022 Q4 | 74.2 | 126.4 | 64.4 | 200.7 | 136.3 |
| 2022 Q3 | 69.4 | 96.7 | 59.2 | 166.1 | 106.9 |
| 2022 Q2 | 73.1 | 82.6 | 50.3 | 155.8 | 105.5 |
| 2022 Q1 | 67.1 | 81.5 | 47.3 | 148.6 | 101.2 |
| 2021 Q4 | 75.8 | 89.1 | 54.8 | 164.9 | 110.1 |
現金流單位：萬元
2026 Q32,110 萬元24 萬元2,135 萬元
單季現金流（萬元）
22Q122Q323Q123Q324Q124Q325Q125Q326Q126Q3
| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q3 | 2,110 | 24 | 2,135 |
| 2026 Q2 | 4,668 | −527 | 4,142 |
| 2026 Q1 | 2,821 | −761 | 2,060 |
| 2025 Q4 | 2,888 | −24 | 2,864 |
| 2025 Q3 | −977 | −188 | −1,165 |
| 2025 Q2 | 890 | −152 | 738 |
| 2025 Q1 | 960 | −57 | 902 |
| 2024 Q4 | −116 | −14 | −130 |
| 2024 Q3 | 263 | 137 | 400 |
| 2024 Q2 | 1,067 | −196 | 871 |
| 2024 Q1 | −172 | −404 | −575 |
| 2023 Q4 | 333 | −1,007 | −674 |
| 2023 Q3 | 1,485 | −1,086 | 399 |
| 2023 Q2 | −1,501 | −1,068 | −2,568 |
| 2023 Q1 | −1,797 | −306 | −2,103 |
| 2022 Q4 | 1,400 | −541 | 859 |
| 2022 Q3 | 1,749 | −751 | 998 |
| 2022 Q2 | 4,306 | −1,256 | 3,050 |
| 2022 Q1 | 1,345 | −3,210 | −1,864 |
| 2021 Q4 | 3,337 | −3,525 | −188 |