天剛
531023.30−0.60−2.51%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 Q27.52%>999%>999%711.5 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 | 7.52% | >999% | >999% | 711.5 |
| 2026 Q1 | 14.55% | 768.40% | 758.65% | 26.9 |
| 2025 Q4 | 14.99% | 779.52% | 769.75% | −99.7 |
| 2025 Q3 | 15.27% | 790.59% | 790.55% | 71.5 |
| 2025 Q2 | 19.85% | 595.07% | 594.86% | 23.3 |
| 2025 Q1 | 17.68% | 661.06% | 660.81% | 167.7 |
| 2024 Q4 | 17.51% | 699.46% | 699.08% | −37.2 |
| 2024 Q3 | 16.08% | 744.60% | 743.49% | 191.0 |
| 2024 Q2 | 19.63% | 616.11% | 614.14% | −5.2 |
| 2024 Q1 | 17.13% | 815.01% | 809.05% | 159.0 |
| 2023 Q4 | 20.94% | 668.52% | 661.56% | −21.5 |
| 2023 Q3 | 21.57% | 520.48% | 501.59% | −107.0 |
| 2023 Q2 | 19.06% | 620.80% | 599.39% | 18.8 |
| 2023 Q1 | 20.69% | 557.24% | 519.91% | 106.8 |
| 2022 Q4 | 28.31% | 379.69% | 352.13% | −39.1 |
| 2022 Q3 | 24.92% | 451.40% | 418.70% | 78.8 |
| 2022 Q2 | 26.04% | 300.17% | 274.53% | −99.3 |
| 2022 Q1 | 28.02% | 330.12% | 308.46% | −19.2 |
| 2021 Q4 | 26.19% | 406.86% | 378.85% | 32.9 |
| 2021 Q3 | 29.80% | 230.72% | 206.61% | −74.6 |
經營效率單位：天
2026 Q276.8 天—24.3 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 | 76.8 | — | 24.3 | — | — |
| 2026 Q1 | 84.6 | 8.2 | 9.0 | 92.8 | 83.8 |
| 2025 Q4 | 196.9 | 22.0 | 29.1 | 218.9 | 189.8 |
| 2025 Q3 | 88.2 | — | 17.3 | — | — |
| 2025 Q2 | 62.4 | — | 17.1 | — | — |
| 2025 Q1 | 251.4 | — | 36.0 | — | — |
| 2024 Q4 | 76.4 | — | 8.1 | — | — |
| 2024 Q3 | 65.1 | — | 11.2 | — | — |
| 2024 Q2 | 110.3 | — | 28.2 | — | — |
| 2024 Q1 | 419.9 | — | 25.8 | — | — |
| 2023 Q4 | 32.7 | 82.2 | 1.7 | 114.8 | 113.1 |
| 2023 Q3 | 94.7 | 99.6 | 1.7 | 194.3 | 192.6 |
| 2023 Q2 | 19.9 | 33.6 | 1.2 | 53.4 | 52.2 |
| 2023 Q1 | 38.3 | — | 12.3 | — | — |
| 2022 Q4 | 84.9 | — | 10.6 | — | — |
| 2022 Q3 | 117.0 | — | 14.5 | — | — |
| 2022 Q2 | 187.1 | — | 21.4 | — | — |
| 2022 Q1 | 125.0 | — | 4.4 | — | — |
| 2021 Q4 | 58.1 | 0.1 | 14.4 | 58.2 | 43.7 |
| 2021 Q3 | 123.4 | 601.4 | 4.1 | 724.8 | 720.6 |
現金流單位：萬元
2026 Q2−597 萬元—−597 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 | −597 | — | −597 |
| 2026 Q1 | −1,046 | — | −1,046 |
| 2025 Q4 | −762 | — | −762 |
| 2025 Q3 | −465 | — | −465 |
| 2025 Q2 | −720 | — | −720 |
| 2025 Q1 | −712 | — | −712 |
| 2024 Q4 | −507 | — | −507 |
| 2024 Q3 | −436 | — | −436 |
| 2024 Q2 | −546 | — | −546 |
| 2024 Q1 | −478 | — | −478 |
| 2023 Q4 | −84 | −5 | −89 |
| 2023 Q3 | −530 | 0 | −530 |
| 2023 Q2 | −43 | 0 | −43 |
| 2023 Q1 | −1,547 | 0 | −1,547 |
| 2022 Q4 | −315 | 0 | −315 |
| 2022 Q3 | −786 | 0 | −786 |
| 2022 Q2 | −795 | −16 | −811 |
| 2022 Q1 | 992 | −7 | 985 |
| 2021 Q4 | −8,179 | 0 | −8,179 |
| 2021 Q3 | −457 | −18 | −475 |