正能量智能
534816.75−0.35−2.05%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 Q2
2026 Q242.94%244.89%151.65%−7.9 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 | 42.94% | 244.89% | 151.65% | −7.9 |
| 2026 Q1 | 43.36% | 232.80% | 140.41% | −5.9 |
| 2025 Q4 | 39.81% | 262.46% | 177.54% | −6.7 |
| 2025 Q3 | 40.71% | 246.12% | 151.25% | 8.8 |
| 2025 Q2 | 34.84% | 279.47% | 169.97% | −27.4 |
| 2025 Q1 | 35.70% | 272.32% | 167.63% | −21.1 |
| 2024 Q4 | 34.02% | 284.32% | 188.59% | 39.2 |
| 2024 Q3 | 34.63% | 281.46% | 166.73% | −31.7 |
| 2024 Q2 | 30.46% | 299.38% | 186.33% | −6.4 |
| 2024 Q1 | 30.28% | 295.57% | 189.01% | −15.2 |
| 2023 Q4 | 31.31% | 284.03% | 204.83% | 9.7 |
| 2023 Q3 | 30.72% | 293.65% | 157.47% | 16.2 |
| 2023 Q2 | 31.58% | 285.35% | 140.73% | 8.2 |
| 2023 Q1 | 17.05% | 553.81% | 306.73% | 152.4 |
| 2022 Q4 | 17.48% | 554.80% | 295.80% | 74.0 |
| 2022 Q3 | 19.53% | 525.27% | 263.55% | 59.6 |
| 2022 Q2 | 21.20% | 489.27% | 280.89% | 80.4 |
| 2022 Q1 | 20.17% | 532.89% | 296.21% | −11.1 |
| 2021 Q4 | 21.20% | 520.78% | 299.10% | 12.1 |
| 2021 Q3 | 20.95% | 541.99% | 320.35% | −73.1 |
經營效率單位：天
2026 Q237.4 天125.9 天34.2 天163.3 天129.0 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 | 37.4 | 125.9 | 34.2 | 163.3 | 129.0 |
| 2026 Q1 | 40.5 | 140.4 | 38.7 | 180.9 | 142.2 |
| 2025 Q4 | 34.1 | 113.3 | 31.1 | 147.4 | 116.3 |
| 2025 Q3 | 40.4 | 131.5 | 34.0 | 171.9 | 137.8 |
| 2025 Q2 | 45.3 | 151.2 | 33.6 | 196.6 | 162.9 |
| 2025 Q1 | 62.4 | 167.8 | 42.7 | 230.2 | 187.6 |
| 2024 Q4 | 39.7 | 105.7 | 31.3 | 145.4 | 114.1 |
| 2024 Q3 | 48.9 | 133.4 | 37.0 | 182.2 | 145.2 |
| 2024 Q2 | 50.6 | 140.4 | 39.8 | 191.0 | 151.3 |
| 2024 Q1 | 49.4 | 131.3 | 45.8 | 180.7 | 134.9 |
| 2023 Q4 | 36.4 | 87.7 | 28.3 | 124.2 | 95.9 |
| 2023 Q3 | 37.3 | 115.7 | 25.2 | 153.0 | 127.9 |
| 2023 Q2 | 18.8 | 81.2 | 14.1 | 99.9 | 85.8 |
| 2023 Q1 | 48.7 | 159.5 | 23.8 | 208.2 | 184.5 |
| 2022 Q4 | 51.9 | 170.2 | 22.1 | 222.1 | 200.0 |
| 2022 Q3 | 76.2 | 242.7 | 48.8 | 318.9 | 270.0 |
| 2022 Q2 | 42.7 | 110.7 | 28.4 | 153.4 | 124.9 |
| 2022 Q1 | 50.3 | 154.9 | 36.4 | 205.2 | 168.8 |
| 2021 Q4 | 41.6 | 129.4 | 33.3 | 171.0 | 137.6 |
| 2021 Q3 | 50.9 | 125.4 | 37.0 | 176.3 | 139.3 |
現金流單位：萬元
2026 Q2−45 萬元−18 萬元−63 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 | −45 | −18 | −63 |
| 2026 Q1 | −231 | −505 | −735 |
| 2025 Q4 | 1,226 | −32 | 1,195 |
| 2025 Q3 | 653 | −30 | 623 |
| 2025 Q2 | −219 | −3 | −222 |
| 2025 Q1 | 182 | −57 | 125 |
| 2024 Q4 | 1,426 | −365 | 1,061 |
| 2024 Q3 | 111 | −57 | 54 |
| 2024 Q2 | −760 | −35 | −795 |
| 2024 Q1 | −2,131 | −38 | −2,169 |
| 2023 Q4 | 2,643 | −126 | 2,517 |
| 2023 Q3 | 97 | −32 | 65 |
| 2023 Q2 | −611 | −24 | −635 |
| 2023 Q1 | 762 | −61 | 701 |
| 2022 Q4 | 853 | −99 | 754 |
| 2022 Q3 | −973 | −34 | −1,008 |
| 2022 Q2 | 665 | 0 | 665 |
| 2022 Q1 | −784 | −25 | −809 |
| 2021 Q4 | −267 | 0 | −267 |
| 2021 Q3 | −140 | −75 | −214 |