能率
539230.65−1.40−4.37%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 Q247.72%161.42%133.93%6.8 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 | 47.72% | 161.42% | 133.93% | 6.8 |
| 2026 Q1 | 47.72% | 164.81% | 137.23% | −0.4 |
| 2025 Q4 | 45.97% | 162.89% | 135.99% | 2.8 |
| 2025 Q3 | 46.34% | 159.17% | 133.39% | 4.4 |
| 2025 Q2 | 48.49% | 140.22% | 118.77% | −0.3 |
| 2025 Q1 | 46.73% | 148.50% | 124.94% | 0.3 |
| 2024 Q4 | 48.90% | 149.33% | 127.83% | 5.4 |
| 2024 Q3 | 49.73% | 176.28% | 149.32% | 1.4 |
| 2024 Q2 | 50.02% | 175.51% | 148.46% | 4.8 |
| 2024 Q1 | 51.65% | 173.19% | 145.81% | 1.8 |
| 2023 Q4 | 51.26% | 170.62% | 143.60% | 2.8 |
| 2023 Q3 | 50.43% | 180.80% | 151.94% | 4.6 |
| 2023 Q2 | 50.86% | 175.02% | 145.71% | 6.3 |
| 2023 Q1 | 49.83% | 181.65% | 148.47% | −1.4 |
| 2022 Q4 | 51.47% | 174.49% | 143.68% | −1.0 |
| 2022 Q3 | 50.42% | 180.21% | 146.42% | 5.1 |
| 2022 Q2 | 51.96% | 176.67% | 142.81% | 4.0 |
| 2022 Q1 | 51.57% | 180.44% | 145.56% | 5.8 |
| 2021 Q4 | 53.53% | 172.08% | 138.35% | 5.2 |
| 2021 Q3 | 53.30% | 176.76% | 141.95% | 2.6 |
經營效率單位：天
2026 Q265.1 天60.1 天56.1 天125.3 天69.2 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 | 65.1 | 60.1 | 56.1 | 125.3 | 69.2 |
| 2026 Q1 | 70.7 | 63.5 | 61.8 | 134.2 | 72.3 |
| 2025 Q4 | 67.8 | 59.9 | 60.2 | 127.8 | 67.5 |
| 2025 Q3 | 68.7 | 58.9 | 59.5 | 127.6 | 68.1 |
| 2025 Q2 | 71.6 | 60.7 | 60.0 | 132.3 | 72.4 |
| 2025 Q1 | 82.0 | 65.0 | 67.2 | 147.0 | 79.8 |
| 2024 Q4 | 74.6 | 56.3 | 61.5 | 131.0 | 69.5 |
| 2024 Q3 | 75.2 | 58.8 | 62.5 | 134.0 | 71.5 |
| 2024 Q2 | 75.9 | 59.8 | 71.1 | 135.8 | 64.6 |
| 2024 Q1 | 88.6 | 67.2 | 79.7 | 155.8 | 76.1 |
| 2023 Q4 | 74.7 | 61.0 | 62.5 | 135.6 | 73.2 |
| 2023 Q3 | 71.6 | 62.5 | 57.1 | 134.1 | 77.0 |
| 2023 Q2 | 74.8 | 71.8 | 57.5 | 146.6 | 89.2 |
| 2023 Q1 | 86.1 | 79.0 | 62.8 | 165.1 | 102.3 |
| 2022 Q4 | 74.2 | 70.6 | 56.9 | 144.9 | 88.0 |
| 2022 Q3 | 73.5 | 72.6 | 55.8 | 146.1 | 90.4 |
| 2022 Q2 | 78.2 | 76.5 | 61.7 | 154.8 | 93.1 |
| 2022 Q1 | 76.8 | 74.2 | 67.1 | 151.0 | 83.9 |
| 2021 Q4 | 64.0 | 63.6 | 59.0 | 127.6 | 68.7 |
| 2021 Q3 | 67.1 | 66.8 | 63.3 | 133.9 | 70.7 |
現金流單位：億元
2026 Q22.94 億元0.64 億元3.58 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 | 2.94 | 0.64 | 3.58 |
| 2026 Q1 | −0.25 | −4.03 | −4.28 |
| 2025 Q4 | 3.18 | −0.27 | 2.91 |
| 2025 Q3 | 0.74 | −0.40 | 0.35 |
| 2025 Q2 | 2.27 | −0.57 | 1.71 |
| 2025 Q1 | −0.30 | −0.15 | −0.45 |
| 2024 Q4 | 6.74 | −2.21 | 4.54 |
| 2024 Q3 | −0.35 | −0.78 | −1.13 |
| 2024 Q2 | 7.26 | −0.59 | 6.68 |
| 2024 Q1 | 0.35 | −1.01 | −0.67 |
| 2023 Q4 | 3.54 | 0.05 | 3.59 |
| 2023 Q3 | 2.10 | −0.28 | 1.83 |
| 2023 Q2 | 2.01 | −0.48 | 1.53 |
| 2023 Q1 | 0.76 | −0.69 | 0.07 |
| 2022 Q4 | 8.84 | −0.16 | 8.68 |
| 2022 Q3 | 3.68 | −1.18 | 2.50 |
| 2022 Q2 | −1.24 | −1.14 | −2.38 |
| 2022 Q1 | 2.51 | −0.70 | 1.82 |
| 2021 Q4 | −7.14 | −0.78 | −7.92 |
| 2021 Q3 | 8.60 | −0.85 | 7.75 |
財經資料來源：FinLab