慕康生醫
539815.85+0.05+0.32%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 Q29.12%610.81%502.95%112.3 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 | 9.12% | 610.81% | 502.95% | 112.3 |
| 2026 Q1 | 11.01% | 454.59% | 359.03% | −149.9 |
| 2025 Q4 | 11.68% | 436.11% | 355.93% | 52.1 |
| 2025 Q3 | 14.75% | 340.77% | 278.87% | 72.4 |
| 2025 Q2 | 14.50% | 342.05% | 277.82% | 162.8 |
| 2025 Q1 | 11.63% | 395.01% | 311.65% | −65.8 |
| 2024 Q4 | 15.94% | 304.33% | 246.26% | 3.7 |
| 2024 Q3 | 16.67% | 297.99% | 242.19% | 34.9 |
| 2024 Q2 | 17.69% | 286.93% | 231.82% | 23.2 |
| 2024 Q1 | 23.41% | 198.56% | 158.83% | 12.7 |
| 2023 Q4 | 9.35% | 493.22% | 383.18% | −168.4 |
| 2023 Q3 | 10.65% | 456.36% | 352.39% | −39.0 |
| 2023 Q2 | 10.20% | 469.46% | 348.79% | 5.0 |
| 2023 Q1 | 10.78% | 442.18% | 311.80% | −131.4 |
| 2022 Q4 | 11.37% | 434.70% | 272.55% | −62.3 |
| 2022 Q3 | 10.14% | 488.49% | 282.66% | 3.3 |
| 2022 Q2 | 15.17% | 352.74% | 206.12% | 64.5 |
| 2022 Q1 | 11.47% | 428.87% | 281.78% | −51.2 |
| 2021 Q4 | 13.10% | 412.89% | 247.23% | −25.7 |
| 2021 Q3 | 9.82% | 597.27% | 350.35% | 36.3 |
經營效率單位：天
2026 Q278.3 天171.8 天60.1 天250.1 天190.0 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 | 78.3 | 171.8 | 60.1 | 250.1 | 190.0 |
| 2026 Q1 | 159.7 | 153.5 | 57.3 | 313.2 | 255.9 |
| 2025 Q4 | 79.7 | 128.5 | 50.9 | 208.2 | 157.3 |
| 2025 Q3 | 38.6 | 95.8 | 47.8 | 134.4 | 86.6 |
| 2025 Q2 | 30.1 | 116.6 | 53.0 | 146.7 | 93.8 |
| 2025 Q1 | 138.1 | 153.2 | 59.0 | 291.3 | 232.3 |
| 2024 Q4 | 76.2 | 96.6 | 41.2 | 172.8 | 131.6 |
| 2024 Q3 | 63.0 | 102.3 | 42.6 | 165.3 | 122.8 |
| 2024 Q2 | 46.4 | 124.2 | 50.8 | 170.6 | 119.8 |
| 2024 Q1 | 77.1 | 198.3 | 92.7 | 275.4 | 182.7 |
| 2023 Q4 | 114.7 | 157.4 | 68.7 | 272.1 | 203.4 |
| 2023 Q3 | 95.0 | 149.5 | 54.7 | 244.5 | 189.8 |
| 2023 Q2 | 86.7 | 163.3 | 54.5 | 250.1 | 195.6 |
| 2023 Q1 | 107.4 | 196.3 | 55.8 | 303.8 | 247.9 |
| 2022 Q4 | 68.9 | 176.9 | 38.0 | 245.8 | 207.8 |
| 2022 Q3 | 82.8 | 261.4 | 67.7 | 344.1 | 276.4 |
| 2022 Q2 | 83.7 | 242.2 | 80.0 | 325.8 | 245.9 |
| 2022 Q1 | 106.2 | 246.2 | 89.1 | 352.3 | 263.2 |
| 2021 Q4 | 112.7 | 226.0 | 73.6 | 338.7 | 265.1 |
| 2021 Q3 | 147.1 | 275.5 | 62.3 | 422.6 | 360.3 |
現金流單位：萬元
2026 Q21,044 萬元0 萬元1,044 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 | 1,044 | 0 | 1,044 |
| 2026 Q1 | 4,038 | 0 | 4,038 |
| 2025 Q4 | −688 | 0 | −688 |
| 2025 Q3 | 335 | −35 | 300 |
| 2025 Q2 | −117 | −96 | −213 |
| 2025 Q1 | 1,789 | −35 | 1,754 |
| 2024 Q4 | 1,904 | −13 | 1,891 |
| 2024 Q3 | −408 | −17 | −425 |
| 2024 Q2 | −3,774 | 0 | −3,774 |
| 2024 Q1 | −49 | 0 | −49 |
| 2023 Q4 | 1,413 | 0 | 1,413 |
| 2023 Q3 | 295 | −6 | 290 |
| 2023 Q2 | 1,557 | 0 | 1,557 |
| 2023 Q1 | −184 | −43 | −227 |
| 2022 Q4 | 805 | −508 | 297 |
| 2022 Q3 | −885 | −760 | −1,644 |
| 2022 Q2 | −1,746 | −247 | −1,992 |
| 2022 Q1 | 126 | −40 | 87 |
| 2021 Q4 | 4,053 | — | 4,053 |
| 2021 Q3 | 5,967 | — | 5,967 |