同協
546017.30−1.20−6.49%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 Q29.57%>999%>999%22.1 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 | 9.57% | >999% | >999% | 22.1 |
| 2026 Q1 | 9.63% | >999% | >999% | 302.5 |
| 2025 Q4 | 10.45% | >999% | 968.90% | 78.7 |
| 2025 Q3 | 9.95% | >999% | >999% | 169.4 |
| 2025 Q2 | 10.52% | >999% | 968.63% | −586.1 |
| 2025 Q1 | 9.83% | >999% | >999% | −33.8 |
| 2024 Q4 | 11.18% | 919.81% | 887.70% | 366.6 |
| 2024 Q3 | 10.75% | 968.60% | 925.70% | −125.1 |
| 2024 Q2 | 10.74% | 987.71% | 939.69% | 960.8 |
| 2024 Q1 | 9.70% | >999% | >999% | −59.8 |
| 2023 Q4 | 12.32% | 808.39% | 764.66% | −847.0 |
| 2023 Q3 | 13.11% | 707.73% | 664.09% | 377.2 |
| 2023 Q2 | 13.28% | 683.56% | 633.05% | −9.3 |
| 2023 Q1 | 12.26% | 750.44% | 696.82% | −443.7 |
| 2022 Q4 | 13.99% | 616.97% | 569.63% | −153.9 |
| 2022 Q3 | 13.72% | 645.13% | 585.66% | −129.6 |
| 2022 Q2 | 13.41% | 655.98% | 591.19% | −287.6 |
| 2022 Q1 | 14.03% | 598.16% | 539.74% | −139.1 |
| 2021 Q4 | 15.95% | 506.22% | 448.83% | 40.3 |
| 2021 Q3 | 18.66% | 436.78% | 349.11% | 532.4 |
經營效率單位：天
2026 Q259.6 天47.2 天63.9 天106.8 天42.8 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 | 59.6 | 47.2 | 63.9 | 106.8 | 42.8 |
| 2026 Q1 | 51.4 | 40.2 | 55.9 | 91.7 | 35.8 |
| 2025 Q4 | 51.1 | 45.9 | 55.5 | 97.0 | 41.6 |
| 2025 Q3 | 48.2 | 48.1 | 57.9 | 96.3 | 38.4 |
| 2025 Q2 | 55.2 | 45.9 | 58.8 | 101.1 | 42.3 |
| 2025 Q1 | 76.0 | 43.7 | 56.5 | 119.7 | 63.2 |
| 2024 Q4 | 76.7 | 42.5 | 53.4 | 119.2 | 65.7 |
| 2024 Q3 | 78.8 | 47.3 | 53.8 | 126.1 | 72.3 |
| 2024 Q2 | 57.8 | 49.7 | 45.5 | 107.5 | 62.0 |
| 2024 Q1 | 83.3 | 62.7 | 58.7 | 146.0 | 87.3 |
| 2023 Q4 | 90.3 | 43.7 | 56.5 | 133.9 | 77.4 |
| 2023 Q3 | 82.8 | 43.6 | 57.3 | 126.4 | 69.1 |
| 2023 Q2 | 80.6 | 46.7 | 55.6 | 127.2 | 71.6 |
| 2023 Q1 | 83.7 | 46.3 | 51.9 | 130.0 | 78.0 |
| 2022 Q4 | 72.0 | 47.8 | 45.3 | 119.8 | 74.6 |
| 2022 Q3 | 82.3 | 59.9 | 49.8 | 142.2 | 92.5 |
| 2022 Q2 | 111.4 | 62.2 | 58.3 | 173.5 | 115.3 |
| 2022 Q1 | 105.7 | 49.0 | 53.0 | 154.7 | 101.7 |
| 2021 Q4 | 117.9 | 90.3 | 69.4 | 208.2 | 138.8 |
| 2021 Q3 | 79.3 | 101.6 | 51.0 | 180.9 | 129.9 |
現金流單位：萬元
2026 Q2678 萬元0 萬元678 萬元
單季現金流（萬元）
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| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | 678 | 0 | 678 |
| 2026 Q1 | 560 | −556 | 4 |
| 2025 Q4 | 1,335 | −172 | 1,164 |
| 2025 Q3 | 1,622 | −28 | 1,594 |
| 2025 Q2 | −1,162 | — | −1,162 |
| 2025 Q1 | 1,070 | — | 1,070 |
| 2024 Q4 | 2,324 | −44 | 2,281 |
| 2024 Q3 | 204 | −32 | 172 |
| 2024 Q2 | 5 | — | 5 |
| 2024 Q1 | −977 | — | −977 |
| 2023 Q4 | 3,849 | 0 | 3,849 |
| 2023 Q3 | 696 | −9 | 687 |
| 2023 Q2 | 2,239 | 0 | 2,239 |
| 2023 Q1 | −1,350 | 0 | −1,350 |
| 2022 Q4 | 402 | 1,775 | 2,177 |
| 2022 Q3 | 2,866 | −962 | 1,904 |
| 2022 Q2 | 4,800 | −1,039 | 3,762 |
| 2022 Q1 | 1,195 | −539 | 656 |
| 2021 Q4 | 49 | 5,142 | 5,191 |
| 2021 Q3 | 4,045 | −3,194 | 851 |