建榮
534084.5+1.4+1.68%收盤・資料日 2026-11-06
法說 11/13
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q224.25%219.95%148.17%1,443.7 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 | 24.25% | 219.95% | 148.17% | 1,443.7 |
| 2026 Q1 | 24.04% | 223.09% | 149.51% | 1,129.3 |
| 2025 Q4 | 20.92% | 248.89% | 167.67% | 983.2 |
| 2025 Q3 | 18.43% | 271.58% | 178.74% | 901.1 |
| 2025 Q2 | 20.87% | 239.86% | 156.54% | 225.7 |
| 2025 Q1 | 20.24% | 250.83% | 157.00% | 485.1 |
| 2024 Q4 | 19.23% | 260.22% | 162.64% | 2,348.2 |
| 2024 Q3 | 19.69% | 260.86% | 164.87% | 1,907.8 |
| 2024 Q2 | 15.94% | 320.05% | 186.23% | 1,804.0 |
| 2024 Q1 | 15.52% | 317.96% | 177.16% | 1,432.3 |
| 2023 Q4 | 15.26% | 313.52% | 164.36% | 485.8 |
| 2023 Q3 | 12.56% | 365.64% | 179.73% | 506.1 |
| 2023 Q2 | 11.83% | 380.38% | 181.56% | −70.8 |
| 2023 Q1 | 12.55% | 359.82% | 189.66% | 49.7 |
| 2022 Q4 | 12.06% | 369.82% | 208.53% | 114.2 |
| 2022 Q3 | 13.67% | 329.57% | 175.49% | 733.7 |
| 2022 Q2 | 14.99% | 282.59% | 159.12% | 976.9 |
| 2022 Q1 | 15.33% | 270.83% | 152.81% | 650.4 |
| 2021 Q4 | 14.86% | 268.68% | 155.78% | 982.8 |
| 2021 Q3 | 14.68% | 291.17% | 185.55% | 1,612.9 |
經營效率單位：天
2026 Q223.8 天86.1 天67.9 天109.9 天42.0 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 | 23.8 | 86.1 | 67.9 | 109.9 | 42.0 |
| 2026 Q1 | 22.8 | 89.1 | 70.5 | 111.9 | 41.4 |
| 2025 Q4 | 21.2 | 86.3 | 64.7 | 107.5 | 42.7 |
| 2025 Q3 | 23.2 | 89.3 | 65.4 | 112.5 | 47.2 |
| 2025 Q2 | 28.5 | 85.4 | 60.2 | 113.9 | 53.7 |
| 2025 Q1 | 38.4 | 100.9 | 69.2 | 139.4 | 70.2 |
| 2024 Q4 | 38.1 | 95.1 | 66.6 | 133.2 | 66.6 |
| 2024 Q3 | 35.9 | 90.5 | 54.9 | 126.4 | 71.6 |
| 2024 Q2 | 42.3 | 117.6 | 62.0 | 159.9 | 98.0 |
| 2024 Q1 | 44.5 | 121.1 | 59.8 | 165.6 | 105.7 |
| 2023 Q4 | 50.3 | 134.2 | 56.3 | 184.5 | 128.2 |
| 2023 Q3 | 62.7 | 157.8 | 56.3 | 220.4 | 164.1 |
| 2023 Q2 | 84.9 | 184.0 | 69.3 | 268.9 | 199.6 |
| 2023 Q1 | 89.5 | 151.4 | 62.0 | 240.9 | 178.9 |
| 2022 Q4 | 72.9 | 123.4 | 52.5 | 196.3 | 143.8 |
| 2022 Q3 | 91.3 | 148.7 | 75.4 | 240.0 | 164.6 |
| 2022 Q2 | 75.1 | 108.4 | 62.0 | 183.4 | 121.4 |
| 2022 Q1 | 80.3 | 111.1 | 65.0 | 191.4 | 126.3 |
| 2021 Q4 | 88.5 | 103.3 | 66.2 | 191.7 | 125.5 |
| 2021 Q3 | 88.4 | 88.6 | 63.4 | 177.0 | 113.7 |
現金流單位：億元
2026 Q21.11 億元−0.96 億元0.14 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 | 1.11 | −0.96 | 0.14 |
| 2026 Q1 | 0.70 | −0.66 | 0.04 |
| 2025 Q4 | 1.60 | −0.53 | 1.07 |
| 2025 Q3 | 1.24 | −0.41 | 0.82 |
| 2025 Q2 | 1.07 | −0.45 | 0.62 |
| 2025 Q1 | 0.50 | −0.45 | 0.05 |
| 2024 Q4 | 1.01 | −1.12 | −0.11 |
| 2024 Q3 | 1.01 | −0.40 | 0.61 |
| 2024 Q2 | 0.57 | −0.31 | 0.26 |
| 2024 Q1 | 0.67 | −0.31 | 0.37 |
| 2023 Q4 | 0.03 | −0.10 | −0.07 |
| 2023 Q3 | 0.00 | −0.21 | −0.21 |
| 2023 Q2 | 0.30 | −0.31 | 0.00 |
| 2023 Q1 | 0.31 | −0.10 | 0.21 |
| 2022 Q4 | 0.26 | −0.14 | 0.13 |
| 2022 Q3 | 0.71 | −0.17 | 0.54 |
| 2022 Q2 | 0.56 | −0.55 | 0.01 |
| 2022 Q1 | 0.23 | −0.25 | −0.02 |
| 2021 Q4 | 0.31 | −0.82 | −0.52 |
| 2021 Q3 | 0.51 | −1.41 | −0.91 |
財經資料來源：FinLab