佶優
545224.10−1.50−5.86%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 Q247.60%220.38%148.55%12.0 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 | 47.60% | 220.38% | 148.55% | 12.0 |
| 2026 Q1 | 42.42% | 257.82% | 179.72% | 1.2 |
| 2025 Q4 | 40.64% | 268.98% | 196.86% | — |
| 2025 Q3 | 41.87% | 257.18% | 174.12% | 5.8 |
| 2025 Q2 | 42.12% | 251.10% | 169.66% | 5.1 |
| 2025 Q1 | 41.33% | 265.09% | 183.52% | 3.9 |
| 2024 Q4 | 42.85% | 253.16% | 177.85% | 5.2 |
| 2024 Q3 | 45.03% | 235.25% | 163.92% | 1.7 |
| 2024 Q2 | 44.84% | 233.92% | 165.07% | 5.2 |
| 2024 Q1 | 43.05% | 248.42% | 175.29% | 3.5 |
| 2023 Q4 | 42.21% | 255.02% | 168.88% | 3.5 |
| 2023 Q3 | 43.19% | 234.03% | 167.61% | 4.6 |
| 2023 Q2 | 41.66% | 249.42% | 166.14% | 3.7 |
| 2023 Q1 | 42.91% | 241.09% | 161.54% | 2.4 |
| 2022 Q4 | 43.24% | 238.03% | 157.76% | 1.8 |
| 2022 Q3 | 47.86% | 212.09% | 138.86% | 6.0 |
| 2022 Q2 | 54.16% | 182.88% | 114.16% | 5.6 |
| 2022 Q1 | 51.19% | 193.50% | 128.14% | 13.3 |
| 2021 Q4 | 47.79% | 207.68% | 148.53% | 15.5 |
| 2021 Q3 | 49.06% | 199.84% | 133.53% | 14.8 |
經營效率單位：天
2026 Q2104.2 天76.3 天26.0 天180.5 天154.5 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 | 104.2 | 76.3 | 26.0 | 180.5 | 154.5 |
| 2026 Q1 | 122.3 | 70.8 | 28.2 | 193.1 | 164.8 |
| 2025 Q4 | 125.2 | 67.5 | 27.6 | 192.7 | 165.1 |
| 2025 Q3 | 117.4 | 63.4 | 26.6 | 180.7 | 154.1 |
| 2025 Q2 | 124.4 | 63.1 | 30.6 | 187.6 | 157.0 |
| 2025 Q1 | 121.5 | 57.2 | 28.9 | 178.7 | 149.7 |
| 2024 Q4 | 124.4 | 60.7 | 27.5 | 185.1 | 157.6 |
| 2024 Q3 | 114.5 | 58.1 | 28.5 | 172.6 | 144.0 |
| 2024 Q2 | 110.9 | 56.7 | 28.4 | 167.5 | 139.2 |
| 2024 Q1 | 112.3 | 61.2 | 24.9 | 173.6 | 148.7 |
| 2023 Q4 | 110.9 | 62.9 | 24.5 | 173.8 | 149.3 |
| 2023 Q3 | 108.2 | 59.6 | 22.5 | 167.7 | 145.2 |
| 2023 Q2 | 108.6 | 66.4 | 23.9 | 175.0 | 151.1 |
| 2023 Q1 | 109.4 | 72.3 | 24.7 | 181.7 | 157.1 |
| 2022 Q4 | 114.7 | 76.3 | 21.7 | 191.0 | 169.3 |
| 2022 Q3 | 125.1 | 91.9 | 24.1 | 217.0 | 192.9 |
| 2022 Q2 | 121.5 | 82.5 | 28.3 | 204.0 | 175.7 |
| 2022 Q1 | 105.2 | 56.1 | 26.6 | 161.3 | 134.8 |
| 2021 Q4 | 98.5 | 50.8 | 22.3 | 149.3 | 127.0 |
| 2021 Q3 | 101.9 | 61.9 | 22.1 | 163.7 | 141.7 |
現金流單位：億元
2026 Q2−2.47 億元−0.13 億元−2.60 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 | −2.47 | −0.13 | −2.60 |
| 2026 Q1 | −0.40 | −0.45 | −0.85 |
| 2025 Q4 | 1.67 | −0.55 | 1.12 |
| 2025 Q3 | 0.66 | −0.13 | 0.53 |
| 2025 Q2 | 0.76 | −0.21 | 0.54 |
| 2025 Q1 | 1.36 | −0.27 | 1.09 |
| 2024 Q4 | 2.18 | −0.13 | 2.05 |
| 2024 Q3 | −0.54 | −0.07 | −0.61 |
| 2024 Q2 | −0.18 | −0.03 | −0.21 |
| 2024 Q1 | 0.67 | −0.06 | 0.60 |
| 2023 Q4 | −0.21 | −1.13 | −1.34 |
| 2023 Q3 | 2.12 | 0.22 | 2.34 |
| 2023 Q2 | −0.38 | −0.27 | −0.65 |
| 2023 Q1 | 1.62 | −0.01 | 1.61 |
| 2022 Q4 | 3.92 | 0.11 | 4.03 |
| 2022 Q3 | 5.45 | −0.03 | 5.41 |
| 2022 Q2 | −0.18 | −0.01 | −0.19 |
| 2022 Q1 | −2.62 | −0.07 | −2.68 |
| 2021 Q4 | 1.29 | −0.10 | 1.19 |
| 2021 Q3 | 1.29 | −0.11 | 1.18 |