國眾
541032.35−0.55−1.67%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 Q284.41%107.79%44.44%72.2 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 | 84.41% | 107.79% | 44.44% | 72.2 |
| 2026 Q1 | 57.20% | 135.39% | 71.42% | 565.7 |
| 2025 Q4 | 61.21% | 131.78% | 81.90% | 324.3 |
| 2025 Q3 | 60.46% | 131.71% | 97.85% | 86.2 |
| 2025 Q2 | 51.79% | 143.78% | 117.18% | 68.9 |
| 2025 Q1 | 52.68% | 147.78% | 128.78% | 106.6 |
| 2024 Q4 | 61.60% | 130.68% | 93.36% | 548.7 |
| 2024 Q3 | 52.26% | 143.66% | 120.99% | 423.3 |
| 2024 Q2 | 55.02% | 138.46% | 120.09% | 388.9 |
| 2024 Q1 | 46.10% | 157.70% | 130.76% | 269.4 |
| 2023 Q4 | 50.95% | 140.30% | 110.76% | 193.2 |
| 2023 Q3 | 48.99% | 140.26% | 104.69% | 127.4 |
| 2023 Q2 | 53.54% | 131.79% | 102.59% | 49.1 |
| 2023 Q1 | 54.94% | 138.18% | 106.67% | 16.4 |
| 2022 Q4 | 69.75% | 118.37% | 98.30% | 52.4 |
| 2022 Q3 | 76.27% | 112.08% | 61.59% | 283.9 |
| 2022 Q2 | 63.30% | 120.17% | 58.78% | 142.9 |
| 2022 Q1 | 43.22% | 166.38% | 126.29% | 120.7 |
| 2021 Q4 | 48.30% | 144.77% | 115.98% | 104.9 |
| 2021 Q3 | 48.35% | 143.70% | 112.85% | 386.3 |
經營效率單位：天
2026 Q283.6 天20.4 天83.9 天104.0 天20.1 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 | 83.6 | 20.4 | 83.9 | 104.0 | 20.1 |
| 2026 Q1 | 55.6 | 27.3 | 76.6 | 82.9 | 6.2 |
| 2025 Q4 | 118.1 | 48.3 | 149.6 | 166.4 | 16.8 |
| 2025 Q3 | 103.7 | 17.2 | 77.3 | 121.0 | 43.6 |
| 2025 Q2 | 168.5 | 32.9 | 118.9 | 201.4 | 82.5 |
| 2025 Q1 | 88.3 | 38.8 | 106.1 | 127.1 | 21.0 |
| 2024 Q4 | 81.2 | 42.8 | 126.8 | 123.9 | −2.9 |
| 2024 Q3 | 99.4 | 22.5 | 110.4 | 121.9 | 11.5 |
| 2024 Q2 | 98.8 | 22.2 | 103.9 | 120.9 | 17.1 |
| 2024 Q1 | 102.1 | 32.5 | 121.7 | 134.6 | 12.9 |
| 2023 Q4 | 84.7 | 29.2 | 95.9 | 113.9 | 18.0 |
| 2023 Q3 | 118.0 | 37.7 | 114.2 | 155.7 | 41.5 |
| 2023 Q2 | 148.2 | 44.8 | 115.8 | 193.1 | 77.3 |
| 2023 Q1 | 254.3 | 57.4 | 221.6 | 311.8 | 90.1 |
| 2022 Q4 | 80.3 | 41.5 | 102.2 | 121.9 | 19.6 |
| 2022 Q3 | 60.5 | 67.6 | 116.3 | 128.0 | 11.7 |
| 2022 Q2 | 95.4 | 98.1 | 170.2 | 193.5 | 23.3 |
| 2022 Q1 | 108.0 | 27.9 | 105.8 | 135.9 | 30.1 |
| 2021 Q4 | 85.9 | 17.1 | 74.0 | 103.0 | 29.0 |
| 2021 Q3 | 85.2 | 16.7 | 71.8 | 101.9 | 30.1 |
現金流單位：億元
2026 Q216.34 億元−0.01 億元16.33 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 | 16.34 | −0.01 | 16.33 |
| 2026 Q1 | −9.33 | −0.03 | −9.36 |
| 2025 Q4 | 6.22 | −0.02 | 6.20 |
| 2025 Q3 | 6.81 | 0.00 | 6.81 |
| 2025 Q2 | −3.21 | −0.01 | −3.21 |
| 2025 Q1 | −6.17 | −0.08 | −6.25 |
| 2024 Q4 | 4.02 | −0.01 | 4.01 |
| 2024 Q3 | 0.41 | 0.00 | 0.41 |
| 2024 Q2 | 1.70 | 0.00 | 1.69 |
| 2024 Q1 | −1.24 | 0.00 | −1.24 |
| 2023 Q4 | 4.30 | −0.01 | 4.29 |
| 2023 Q3 | 1.95 | −0.03 | 1.93 |
| 2023 Q2 | 6.04 | −0.01 | 6.03 |
| 2023 Q1 | −0.47 | 0.00 | −0.47 |
| 2022 Q4 | −2.51 | −0.02 | −2.53 |
| 2022 Q3 | −1.84 | 0.00 | −1.84 |
| 2022 Q2 | 1.81 | −0.02 | 1.79 |
| 2022 Q1 | 0.63 | −0.02 | 0.61 |
| 2021 Q4 | 1.28 | −0.01 | 1.27 |
| 2021 Q3 | −0.60 | 0.00 | −0.60 |
財經資料來源：FinLab