凱鈺
546818.80−1.95−9.40%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 Q218.64%588.78%91.14%2.1 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 | 18.64% | 588.78% | 91.14% | 2.1 |
| 2026 Q1 | 26.09% | 393.29% | 95.59% | 6.1 |
| 2025 Q4 | 29.87% | 337.56% | 84.77% | −8.6 |
| 2025 Q3 | 62.12% | 144.26% | 11.79% | −0.2 |
| 2025 Q2 | 58.15% | 153.20% | 13.83% | −4.7 |
| 2025 Q1 | 58.12% | 153.68% | 20.74% | 2.8 |
| 2024 Q4 | 58.25% | 153.22% | 25.31% | 2.6 |
| 2024 Q3 | 57.72% | 154.46% | 28.95% | −6.4 |
| 2024 Q2 | 47.27% | 350.97% | 83.56% | 9.9 |
| 2024 Q1 | 51.33% | 172.18% | 51.92% | −23.8 |
| 2023 Q4 | 50.05% | 177.12% | 54.80% | −129.1 |
| 2023 Q3 | 41.61% | 208.95% | 60.76% | −6.4 |
| 2023 Q2 | 42.01% | 207.14% | 67.70% | −45.2 |
| 2023 Q1 | 40.32% | 218.05% | 74.74% | −19.7 |
| 2022 Q4 | 38.94% | 227.78% | 82.26% | −52.3 |
| 2022 Q3 | 33.99% | 260.86% | 87.19% | −0.1 |
| 2022 Q2 | 53.92% | 141.81% | 35.07% | 8.1 |
| 2022 Q1 | 41.51% | 180.38% | 112.20% | 43.6 |
| 2021 Q4 | 29.31% | 289.63% | 166.50% | 7.7 |
| 2021 Q3 | 32.31% | 243.11% | 161.67% | 26.8 |
經營效率單位：天
2026 Q232.3 天2,063.6 天47.0 天2,095.9 天2,049.0 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 | 32.3 | 2,063.6 | 47.0 | 2,095.9 | 2,049.0 |
| 2026 Q1 | 21.5 | 1,526.7 | 28.0 | 1,548.1 | 1,520.1 |
| 2025 Q4 | 14.8 | 1,231.4 | 29.2 | 1,246.2 | 1,217.0 |
| 2025 Q3 | 21.3 | 1,308.1 | 31.2 | 1,329.4 | 1,298.2 |
| 2025 Q2 | 45.5 | 2,162.2 | 55.6 | 2,207.7 | 2,152.0 |
| 2025 Q1 | 45.9 | 2,123.3 | 69.6 | 2,169.2 | 2,099.6 |
| 2024 Q4 | 37.3 | 1,937.1 | 57.5 | 1,974.4 | 1,916.8 |
| 2024 Q3 | 38.1 | 1,703.8 | 48.8 | 1,741.9 | 1,693.1 |
| 2024 Q2 | 34.2 | 1,339.7 | 44.9 | 1,373.9 | 1,328.9 |
| 2024 Q1 | 43.7 | 1,268.6 | 51.7 | 1,312.3 | 1,260.6 |
| 2023 Q4 | 41.4 | 944.9 | 43.3 | 986.3 | 943.0 |
| 2023 Q3 | 32.3 | 1,079.8 | 61.6 | 1,112.2 | 1,050.6 |
| 2023 Q2 | 22.9 | 828.8 | 44.4 | 851.6 | 807.2 |
| 2023 Q1 | 27.1 | 1,352.5 | 45.1 | 1,379.6 | 1,334.5 |
| 2022 Q4 | 27.6 | 1,028.2 | 61.8 | 1,055.8 | 994.0 |
| 2022 Q3 | 33.4 | 1,160.5 | 80.6 | 1,193.9 | 1,113.3 |
| 2022 Q2 | 22.5 | 381.0 | 22.0 | 403.5 | 381.5 |
| 2022 Q1 | 20.5 | 184.5 | 34.5 | 204.9 | 170.4 |
| 2021 Q4 | 24.3 | 153.3 | 46.5 | 177.6 | 131.2 |
| 2021 Q3 | 27.1 | 150.5 | 50.7 | 177.5 | 126.8 |
現金流單位：億元
2026 Q20.04 億元—0.04 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 | 0.04 | — | 0.04 |
| 2026 Q1 | 0.23 | — | 0.23 |
| 2025 Q4 | −0.40 | 0.00 | −0.40 |
| 2025 Q3 | 0.28 | −0.01 | 0.27 |
| 2025 Q2 | −0.24 | 0.00 | −0.24 |
| 2025 Q1 | −0.12 | 0.00 | −0.12 |
| 2024 Q4 | −0.12 | 0.00 | −0.12 |
| 2024 Q3 | −1.21 | 0.00 | −1.21 |
| 2024 Q2 | −0.01 | 0.00 | −0.01 |
| 2024 Q1 | −0.07 | −0.01 | −0.07 |
| 2023 Q4 | −0.37 | 0.00 | −0.38 |
| 2023 Q3 | −0.19 | 0.00 | −0.19 |
| 2023 Q2 | −0.10 | 0.00 | −0.11 |
| 2023 Q1 | −0.08 | 0.00 | −0.09 |
| 2022 Q4 | −0.26 | 0.00 | −0.26 |
| 2022 Q3 | −0.08 | −0.03 | −0.11 |
| 2022 Q2 | −1.42 | 0.00 | −1.42 |
| 2022 Q1 | −0.14 | 0.00 | −0.14 |
| 2021 Q4 | 0.03 | 0.00 | 0.03 |
| 2021 Q3 | 0.11 | −0.12 | −0.01 |