協益
535624.10−0.40−1.63%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 Q227.93%260.05%168.74%57.0 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 | 27.93% | 260.05% | 168.74% | 57.0 |
| 2026 Q1 | 21.25% | 369.99% | 250.54% | 27.0 |
| 2025 Q4 | 23.32% | 300.92% | 193.57% | 18.7 |
| 2025 Q3 | 22.59% | 314.18% | 207.72% | 131.7 |
| 2025 Q2 | 24.98% | 285.24% | 205.98% | −95.2 |
| 2025 Q1 | 20.94% | 332.55% | 236.48% | 31.1 |
| 2024 Q4 | 24.23% | 275.77% | 197.09% | 34.0 |
| 2024 Q3 | 24.90% | 280.09% | 198.19% | 17.0 |
| 2024 Q2 | 24.24% | 301.29% | 167.29% | 77.2 |
| 2024 Q1 | 24.59% | 300.79% | 171.03% | 101.6 |
| 2023 Q4 | 24.04% | 325.49% | 210.46% | 288.5 |
| 2023 Q3 | 26.97% | 324.59% | 171.87% | 4.8 |
| 2023 Q2 | 25.57% | 350.53% | 196.69% | −21.4 |
| 2023 Q1 | 24.65% | 346.06% | 194.44% | 30.4 |
| 2022 Q4 | 26.96% | 296.40% | 165.12% | −5.2 |
| 2022 Q3 | 26.59% | 290.32% | 167.13% | 18.0 |
| 2022 Q2 | 24.92% | 291.34% | 166.21% | −9.2 |
| 2022 Q1 | 25.31% | 266.66% | 143.94% | −18.2 |
| 2021 Q4 | 24.31% | 290.48% | 157.90% | −17.0 |
| 2021 Q3 | 22.56% | 338.22% | 190.47% | −7.0 |
經營效率單位：天
2026 Q278.7 天97.6 天51.7 天176.3 天124.6 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 | 78.7 | 97.6 | 51.7 | 176.3 | 124.6 |
| 2026 Q1 | 88.8 | 110.3 | 58.6 | 199.1 | 140.5 |
| 2025 Q4 | 82.6 | 95.9 | 60.8 | 178.5 | 117.7 |
| 2025 Q3 | 71.2 | 83.2 | 56.4 | 154.4 | 98.0 |
| 2025 Q2 | 84.3 | 84.4 | 54.9 | 168.7 | 113.8 |
| 2025 Q1 | 84.7 | 77.8 | 53.4 | 162.5 | 109.1 |
| 2024 Q4 | 75.6 | 63.2 | 46.5 | 138.9 | 92.4 |
| 2024 Q3 | 71.4 | 57.9 | 36.4 | 129.4 | 93.0 |
| 2024 Q2 | 89.3 | 78.0 | 40.5 | 167.2 | 126.7 |
| 2024 Q1 | 95.9 | 83.1 | 51.7 | 179.0 | 127.3 |
| 2023 Q4 | 60.7 | 63.2 | 37.3 | 123.9 | 86.6 |
| 2023 Q3 | 72.7 | 97.4 | 40.2 | 170.1 | 129.9 |
| 2023 Q2 | 74.2 | 92.8 | 37.8 | 166.9 | 129.2 |
| 2023 Q1 | 76.6 | 85.5 | 44.7 | 162.2 | 117.5 |
| 2022 Q4 | 78.0 | 71.4 | 46.4 | 149.4 | 103.0 |
| 2022 Q3 | 68.0 | 58.0 | 39.5 | 126.1 | 86.6 |
| 2022 Q2 | 74.9 | 58.3 | 44.1 | 133.2 | 89.1 |
| 2022 Q1 | 80.5 | 50.5 | 46.3 | 131.0 | 84.7 |
| 2021 Q4 | 76.5 | 45.5 | 41.3 | 122.0 | 80.7 |
| 2021 Q3 | 62.5 | 49.0 | 38.2 | 111.5 | 73.3 |
現金流單位：億元
2026 Q2−0.59 億元−0.73 億元−1.33 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 | −0.59 | −0.73 | −1.33 |
| 2026 Q1 | −0.99 | −0.35 | −1.34 |
| 2025 Q4 | −0.38 | −0.39 | −0.77 |
| 2025 Q3 | 0.49 | −0.82 | −0.33 |
| 2025 Q2 | 1.36 | −0.44 | 0.92 |
| 2025 Q1 | 0.54 | −0.19 | 0.35 |
| 2024 Q4 | 1.74 | −0.09 | 1.65 |
| 2024 Q3 | 2.32 | −0.11 | 2.21 |
| 2024 Q2 | 1.95 | −0.25 | 1.70 |
| 2024 Q1 | −0.09 | −0.38 | −0.47 |
| 2023 Q4 | 0.08 | 0.01 | 0.08 |
| 2023 Q3 | 0.28 | −0.17 | 0.11 |
| 2023 Q2 | 0.42 | −0.43 | 0.00 |
| 2023 Q1 | 0.79 | −0.42 | 0.37 |
| 2022 Q4 | −0.05 | −0.83 | −0.88 |
| 2022 Q3 | 1.14 | −0.81 | 0.33 |
| 2022 Q2 | 0.32 | −0.66 | −0.33 |
| 2022 Q1 | 0.23 | −0.89 | −0.66 |
| 2021 Q4 | 0.12 | −0.66 | −0.54 |
| 2021 Q3 | −1.08 | −0.39 | −1.47 |