南良
545013.20−0.45−3.30%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 Q249.63%312.37%238.10%10.8 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 | 49.63% | 312.37% | 238.10% | 10.8 |
| 2026 Q1 | 49.55% | 330.36% | 245.00% | 2.8 |
| 2025 Q4 | 49.48% | 166.95% | 130.68% | 7.3 |
| 2025 Q3 | 49.72% | 163.30% | 124.88% | 3.5 |
| 2025 Q2 | 51.27% | 159.57% | 123.29% | −1.4 |
| 2025 Q1 | 47.31% | 130.71% | 100.75% | 3.9 |
| 2024 Q4 | 48.50% | 206.20% | 161.81% | 8.9 |
| 2024 Q3 | 51.25% | 202.30% | 159.08% | 8.2 |
| 2024 Q2 | 50.83% | 192.81% | 149.41% | 8.3 |
| 2024 Q1 | 49.72% | 231.28% | 178.86% | 10.4 |
| 2023 Q4 | 51.42% | 215.83% | 166.05% | 1.0 |
| 2023 Q3 | 52.08% | 246.84% | 187.55% | 2.8 |
| 2023 Q2 | 53.01% | 240.83% | 174.10% | 4.8 |
| 2023 Q1 | 56.57% | 212.62% | 158.82% | 1.6 |
| 2022 Q4 | 51.83% | 158.22% | 108.20% | −4.4 |
| 2022 Q3 | 51.77% | 178.17% | 120.62% | 11.5 |
| 2022 Q2 | 54.53% | 178.64% | 124.14% | 12.7 |
| 2022 Q1 | 54.95% | 170.22% | 114.51% | 10.7 |
| 2021 Q4 | 57.76% | 160.18% | 109.99% | 6.6 |
| 2021 Q3 | 58.92% | 176.48% | 119.85% | 10.4 |
經營效率單位：天
2026 Q251.1 天62.2 天44.0 天113.3 天69.3 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 | 51.1 | 62.2 | 44.0 | 113.3 | 69.3 |
| 2026 Q1 | 61.3 | 72.3 | 50.8 | 133.6 | 82.8 |
| 2025 Q4 | 58.3 | 66.2 | 48.0 | 124.5 | 76.5 |
| 2025 Q3 | 60.7 | 66.8 | 46.3 | 127.5 | 81.2 |
| 2025 Q2 | 57.2 | 64.7 | 42.8 | 121.9 | 79.1 |
| 2025 Q1 | 66.2 | 72.0 | 51.0 | 138.2 | 87.2 |
| 2024 Q4 | 59.2 | 62.5 | 45.0 | 121.7 | 76.7 |
| 2024 Q3 | 59.8 | 64.1 | 43.2 | 123.9 | 80.7 |
| 2024 Q2 | 57.1 | 62.7 | 41.2 | 119.8 | 78.7 |
| 2024 Q1 | 60.4 | 71.0 | 45.5 | 131.3 | 85.9 |
| 2023 Q4 | 57.9 | 70.2 | 39.9 | 128.2 | 88.2 |
| 2023 Q3 | 62.7 | 83.5 | 38.7 | 146.2 | 107.6 |
| 2023 Q2 | 52.9 | 88.3 | 39.7 | 141.2 | 101.5 |
| 2023 Q1 | 58.4 | 108.8 | 49.1 | 167.2 | 118.1 |
| 2022 Q4 | 61.2 | 99.5 | 48.9 | 160.7 | 111.9 |
| 2022 Q3 | 58.9 | 89.1 | 50.9 | 148.0 | 97.1 |
| 2022 Q2 | 52.3 | 76.0 | 46.6 | 128.3 | 81.7 |
| 2022 Q1 | 56.8 | 78.6 | 50.6 | 135.4 | 84.7 |
| 2021 Q4 | 53.8 | 67.3 | 48.1 | 121.1 | 73.0 |
| 2021 Q3 | 52.8 | 68.3 | 51.4 | 121.1 | 69.7 |
現金流單位：億元
2026 Q21.02 億元−0.14 億元0.88 億元
單季現金流（億元）
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| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | 1.02 | −0.14 | 0.88 |
| 2026 Q1 | −0.19 | −0.27 | −0.46 |
| 2025 Q4 | 0.90 | −0.14 | 0.76 |
| 2025 Q3 | 0.56 | −0.40 | 0.16 |
| 2025 Q2 | 0.67 | −0.19 | 0.48 |
| 2025 Q1 | 0.10 | −0.12 | −0.01 |
| 2024 Q4 | 1.06 | −0.15 | 0.91 |
| 2024 Q3 | 1.06 | −0.11 | 0.95 |
| 2024 Q2 | 0.64 | −0.03 | 0.62 |
| 2024 Q1 | 0.00 | −0.04 | −0.04 |
| 2023 Q4 | 0.91 | −0.11 | 0.80 |
| 2023 Q3 | 1.07 | −0.11 | 0.97 |
| 2023 Q2 | 0.22 | −0.11 | 0.10 |
| 2023 Q1 | 0.33 | −0.05 | 0.28 |
| 2022 Q4 | 1.18 | −0.42 | 0.75 |
| 2022 Q3 | 1.38 | −0.24 | 1.13 |
| 2022 Q2 | 1.05 | −0.11 | 0.94 |
| 2022 Q1 | 0.87 | −0.19 | 0.67 |
| 2021 Q4 | 0.77 | −0.21 | 0.56 |
| 2021 Q3 | 0.89 | −0.32 | 0.57 |