jpp-KY
5284193.5−17.5−8.29%收盤・資料日 2026-11-06
注意股
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q254.53%127.05%97.84%19.6 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 | 54.53% | 127.05% | 97.84% | 19.6 |
| 2026 Q1 | 48.01% | 137.10% | 103.00% | 23.0 |
| 2025 Q4 | 49.97% | 130.62% | 97.77% | 13.8 |
| 2025 Q3 | 51.55% | 129.23% | 91.62% | 21.6 |
| 2025 Q2 | 50.01% | 120.06% | 89.41% | 8.8 |
| 2025 Q1 | 50.99% | 113.76% | 85.84% | 11.2 |
| 2024 Q4 | 54.65% | 108.29% | 85.18% | 8.5 |
| 2024 Q3 | 53.45% | 96.45% | 71.72% | 2.4 |
| 2024 Q2 | 50.88% | 103.71% | 76.09% | 3.1 |
| 2024 Q1 | 46.55% | 121.28% | 89.10% | −6.6 |
| 2023 Q4 | 47.83% | 134.46% | 103.63% | 1.9 |
| 2023 Q3 | 44.92% | 141.93% | 107.01% | 23.3 |
| 2023 Q2 | 46.10% | 115.52% | 78.99% | 15.8 |
| 2023 Q1 | 39.81% | 131.07% | 89.49% | 24.0 |
| 2022 Q4 | 41.74% | 125.42% | 88.86% | 13.4 |
| 2022 Q3 | 46.28% | 113.94% | 74.78% | 19.6 |
| 2022 Q2 | 49.64% | 100.28% | 66.90% | 15.7 |
| 2022 Q1 | 43.42% | 109.06% | 74.90% | 19.3 |
| 2021 Q4 | 43.43% | 106.42% | 73.55% | 5.3 |
| 2021 Q3 | 45.10% | 128.44% | 86.07% | 10.1 |
經營效率單位：天
2026 Q2144.8 天120.6 天161.3 天265.4 天104.1 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 | 144.8 | 120.6 | 161.3 | 265.4 | 104.1 |
| 2026 Q1 | 167.2 | 114.3 | 170.9 | 281.5 | 110.6 |
| 2025 Q4 | 170.6 | 129.3 | 204.0 | 299.9 | 95.8 |
| 2025 Q3 | 165.6 | 112.6 | 162.6 | 278.2 | 115.6 |
| 2025 Q2 | 166.8 | 105.8 | 155.2 | 272.6 | 117.4 |
| 2025 Q1 | 175.3 | 104.4 | 174.9 | 279.7 | 104.8 |
| 2024 Q4 | 181.3 | 109.6 | 186.9 | 290.9 | 104.0 |
| 2024 Q3 | 146.9 | 97.3 | 119.3 | 244.2 | 124.9 |
| 2024 Q2 | 167.6 | 120.5 | 123.3 | 288.1 | 164.8 |
| 2024 Q1 | 181.3 | 106.8 | 141.9 | 288.1 | 146.2 |
| 2023 Q4 | 240.6 | 120.9 | 139.6 | 361.5 | 221.9 |
| 2023 Q3 | 144.6 | 116.8 | 95.9 | 261.4 | 165.5 |
| 2023 Q2 | 136.1 | 132.2 | 88.4 | 268.3 | 179.9 |
| 2023 Q1 | 129.1 | 115.8 | 78.9 | 245.0 | 166.1 |
| 2022 Q4 | 124.7 | 118.9 | 104.2 | 243.6 | 139.4 |
| 2022 Q3 | 111.0 | 117.1 | 115.0 | 228.2 | 113.1 |
| 2022 Q2 | 129.8 | 128.3 | 128.0 | 258.1 | 130.1 |
| 2022 Q1 | 127.4 | 112.3 | 112.3 | 239.6 | 127.3 |
| 2021 Q4 | 124.9 | 119.1 | 104.6 | 244.0 | 139.4 |
| 2021 Q3 | 119.8 | 127.6 | 107.6 | 247.5 | 139.9 |
現金流單位：億元
2026 Q25.39 億元−0.98 億元4.42 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 | 5.39 | −0.98 | 4.42 |
| 2026 Q1 | 3.05 | −2.05 | 1.00 |
| 2025 Q4 | 0.95 | −0.74 | 0.21 |
| 2025 Q3 | 2.73 | −1.50 | 1.23 |
| 2025 Q2 | −0.33 | −1.58 | −1.91 |
| 2025 Q1 | 1.61 | −0.54 | 1.07 |
| 2024 Q4 | −0.51 | −3.79 | −4.30 |
| 2024 Q3 | 0.13 | −1.27 | −1.15 |
| 2024 Q2 | 1.32 | −0.98 | 0.34 |
| 2024 Q1 | 2.95 | −1.06 | 1.89 |
| 2023 Q4 | −0.36 | −0.59 | −0.95 |
| 2023 Q3 | 0.64 | −1.03 | −0.39 |
| 2023 Q2 | 1.92 | −0.80 | 1.12 |
| 2023 Q1 | 0.70 | −0.21 | 0.49 |
| 2022 Q4 | 0.38 | −0.21 | 0.16 |
| 2022 Q3 | 0.04 | −1.77 | −1.73 |
| 2022 Q2 | 1.38 | −0.05 | 1.32 |
| 2022 Q1 | 0.92 | −0.53 | 0.39 |
| 2021 Q4 | 0.55 | −0.27 | 0.27 |
| 2021 Q3 | 0.49 | −0.57 | −0.08 |
財經資料來源：FinLab