宜鼎
5289928−17−1.80%收盤・資料日 2026-11-06
法說 11/12
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q248.99%233.33%151.25%340.4 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 | 48.99% | 233.33% | 151.25% | 340.4 |
| 2026 Q1 | 40.37% | 223.10% | 133.27% | 245.2 |
| 2025 Q4 | 37.36% | 223.45% | 112.82% | 96.5 |
| 2025 Q3 | 32.55% | 249.97% | 164.22% | 148.6 |
| 2025 Q2 | 32.22% | 245.02% | 153.29% | 79.3 |
| 2025 Q1 | 21.01% | 420.00% | 319.18% | 181.4 |
| 2024 Q4 | 21.35% | 407.88% | 297.90% | 27.3 |
| 2024 Q3 | 20.96% | 418.18% | 292.11% | 102.8 |
| 2024 Q2 | 30.61% | 270.35% | 209.96% | 168.2 |
| 2024 Q1 | 25.69% | 342.79% | 265.21% | 198.5 |
| 2023 Q4 | 23.70% | 377.70% | 306.40% | 133.9 |
| 2023 Q3 | 25.95% | 340.07% | 277.99% | 214.9 |
| 2023 Q2 | 30.22% | 255.43% | 216.00% | 225.1 |
| 2023 Q1 | 19.59% | 455.77% | 380.24% | 260.1 |
| 2022 Q4 | 23.45% | 393.12% | 324.63% | 187.7 |
| 2022 Q3 | 20.45% | 524.49% | 411.51% | 347.7 |
| 2022 Q2 | 31.85% | 284.71% | 225.56% | 370.1 |
| 2022 Q1 | 25.16% | 388.54% | 275.99% | 329.1 |
| 2021 Q4 | 26.70% | 326.16% | 236.70% | 438.1 |
| 2021 Q3 | 24.29% | 346.72% | 240.62% | 934.6 |
經營效率單位：天
2026 Q252.3 天134.6 天86.8 天186.8 天100.0 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 | 52.3 | 134.6 | 86.8 | 186.8 | 100.0 |
| 2026 Q1 | 42.7 | 116.4 | 80.5 | 159.1 | 78.5 |
| 2025 Q4 | 54.2 | 117.4 | 79.4 | 171.7 | 92.3 |
| 2025 Q3 | 48.8 | 99.3 | 68.7 | 148.1 | 79.4 |
| 2025 Q2 | 47.4 | 86.8 | 71.0 | 134.2 | 63.2 |
| 2025 Q1 | 46.5 | 80.8 | 75.5 | 127.4 | 51.9 |
| 2024 Q4 | 50.0 | 97.0 | 82.3 | 147.0 | 64.7 |
| 2024 Q3 | 53.3 | 87.6 | 80.6 | 141.0 | 60.4 |
| 2024 Q2 | 62.6 | 96.7 | 118.5 | 159.3 | 40.8 |
| 2024 Q1 | 60.5 | 87.2 | 115.8 | 147.7 | 31.9 |
| 2023 Q4 | 57.4 | 73.0 | 105.3 | 130.4 | 25.0 |
| 2023 Q3 | 59.9 | 72.9 | 96.0 | 132.8 | 36.8 |
| 2023 Q2 | 63.7 | 72.4 | 68.2 | 136.1 | 68.0 |
| 2023 Q1 | 57.3 | 70.9 | 76.5 | 128.3 | 51.8 |
| 2022 Q4 | 61.3 | 77.3 | 66.4 | 138.6 | 72.2 |
| 2022 Q3 | 62.1 | 72.0 | 42.2 | 134.2 | 91.9 |
| 2022 Q2 | 54.9 | 74.7 | 48.3 | 129.5 | 81.2 |
| 2022 Q1 | 55.8 | 85.2 | 75.9 | 141.0 | 65.1 |
| 2021 Q4 | 65.1 | 90.0 | 97.2 | 155.1 | 57.9 |
| 2021 Q3 | 57.3 | 73.4 | 77.8 | 130.8 | 52.9 |
現金流單位：億元
2026 Q216.15 億元−0.78 億元15.37 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 | 16.15 | −0.78 | 15.37 |
| 2026 Q1 | −1.38 | −1.29 | −2.66 |
| 2025 Q4 | −15.70 | −0.43 | −16.13 |
| 2025 Q3 | 1.20 | −0.28 | 0.92 |
| 2025 Q2 | −7.78 | −0.84 | −8.62 |
| 2025 Q1 | 1.63 | −0.59 | 1.05 |
| 2024 Q4 | 6.58 | −0.57 | 6.01 |
| 2024 Q3 | 1.14 | −0.87 | 0.27 |
| 2024 Q2 | 3.47 | −1.01 | 2.46 |
| 2024 Q1 | 1.46 | −0.71 | 0.76 |
| 2023 Q4 | 1.27 | −1.06 | 0.21 |
| 2023 Q3 | 6.07 | −0.22 | 5.85 |
| 2023 Q2 | 6.13 | −4.39 | 1.74 |
| 2023 Q1 | 2.86 | −1.21 | 1.66 |
| 2022 Q4 | 12.96 | −0.23 | 12.73 |
| 2022 Q3 | 8.77 | −0.75 | 8.02 |
| 2022 Q2 | 8.15 | −0.50 | 7.65 |
| 2022 Q1 | −0.03 | −3.32 | −3.36 |
| 2021 Q4 | 9.27 | −2.66 | 6.61 |
| 2021 Q3 | 5.21 | −0.13 | 5.09 |
財經資料來源：FinLab