松翰
547140.35−1.30−3.12%收盤・資料日 2026-11-06
償債能力單位：%；資料到 2026 Q2
2026 Q218.75%428.52%311.82%
負債比率（%）
流動比率、速動比率（%）
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| 期間 | 負債比率 | 流動比率 | 速動比率 |
|---|---|---|---|
| 2026 Q2 | 18.75% | 428.52% | 311.82% |
| 2026 Q1 | 14.00% | 616.33% | 447.75% |
| 2025 Q4 | 11.82% | 729.66% | 516.95% |
| 2025 Q3 | 12.06% | 743.88% | 517.53% |
| 2025 Q2 | 16.18% | 521.95% | 379.84% |
| 2025 Q1 | 14.02% | 655.36% | 469.08% |
| 2024 Q4 | 12.90% | 721.27% | 541.45% |
| 2024 Q3 | 12.39% | 763.71% | 551.39% |
| 2024 Q2 | 18.05% | 474.85% | 345.46% |
| 2024 Q1 | 12.50% | 737.62% | 507.94% |
| 2023 Q4 | 13.30% | 685.09% | 477.75% |
| 2023 Q3 | 13.85% | 674.96% | 442.05% |
| 2023 Q2 | 22.29% | 349.79% | 230.61% |
| 2023 Q1 | 10.97% | 908.61% | 523.09% |
| 2022 Q4 | 13.71% | 705.61% | 389.21% |
| 2022 Q3 | 16.67% | 579.38% | 323.28% |
| 2022 Q2 | 38.44% | 220.67% | 151.00% |
| 2022 Q1 | 20.76% | 442.61% | 288.90% |
| 2021 Q4 | 22.67% | 405.93% | 256.73% |
| 2021 Q3 | 24.71% | 365.68% | 242.19% |
經營效率單位：天
2026 Q238.4 天114.0 天43.3 天152.3 天109.1 天
週轉天數（天）
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| 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 | 38.4 | 114.0 | 43.3 | 152.3 | 109.1 |
| 2026 Q1 | 40.2 | 145.1 | 44.2 | 185.3 | 141.1 |
| 2025 Q4 | 38.1 | 161.4 | 42.8 | 199.5 | 156.7 |
| 2025 Q3 | 38.9 | 159.7 | 44.1 | 198.6 | 154.4 |
| 2025 Q2 | 36.9 | 158.4 | 49.9 | 195.3 | 145.4 |
| 2025 Q1 | 44.3 | 172.8 | 56.3 | 217.0 | 160.7 |
| 2024 Q4 | 39.0 | 140.2 | 39.3 | 179.2 | 139.8 |
| 2024 Q3 | 42.4 | 154.4 | 43.1 | 196.9 | 153.8 |
| 2024 Q2 | 38.0 | 164.3 | 41.8 | 202.3 | 160.6 |
| 2024 Q1 | 42.8 | 201.6 | 44.6 | 244.5 | 199.8 |
| 2023 Q4 | 42.4 | 187.0 | 37.7 | 229.4 | 191.7 |
| 2023 Q3 | 44.8 | 207.9 | 37.0 | 252.7 | 215.7 |
| 2023 Q2 | 42.5 | 236.4 | 31.1 | 278.9 | 247.7 |
| 2023 Q1 | 44.2 | 331.2 | 34.7 | 375.4 | 340.7 |
| 2022 Q4 | 51.2 | 379.2 | 41.8 | 430.4 | 388.6 |
| 2022 Q3 | 55.1 | 293.3 | 41.1 | 348.4 | 307.3 |
| 2022 Q2 | 47.3 | 235.8 | 42.6 | 283.1 | 240.5 |
| 2022 Q1 | 48.7 | 241.3 | 54.0 | 290.0 | 236.0 |
| 2021 Q4 | 50.4 | 208.6 | 62.9 | 259.0 | 196.1 |
| 2021 Q3 | 38.5 | 143.2 | 54.0 | 181.7 | 127.7 |
現金流單位：億元
2026 Q21.39 億元−0.46 億元0.94 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 | 1.39 | −0.46 | 0.94 |
| 2026 Q1 | 1.17 | −0.09 | 1.08 |
| 2025 Q4 | 0.40 | −0.18 | 0.22 |
| 2025 Q3 | 0.46 | −0.12 | 0.34 |
| 2025 Q2 | 0.02 | −0.52 | −0.50 |
| 2025 Q1 | 0.06 | −0.13 | −0.07 |
| 2024 Q4 | 1.36 | −0.20 | 1.16 |
| 2024 Q3 | 0.80 | −0.02 | 0.78 |
| 2024 Q2 | 1.45 | −0.02 | 1.43 |
| 2024 Q1 | 0.53 | −0.11 | 0.42 |
| 2023 Q4 | 1.97 | −0.28 | 1.70 |
| 2023 Q3 | 0.97 | −0.06 | 0.91 |
| 2023 Q2 | 3.15 | −0.05 | 3.10 |
| 2023 Q1 | −0.10 | −0.09 | −0.19 |
| 2022 Q4 | 0.98 | −0.14 | 0.84 |
| 2022 Q3 | 1.45 | −0.06 | 1.39 |
| 2022 Q2 | 3.99 | −0.08 | 3.91 |
| 2022 Q1 | 2.00 | −0.12 | 1.88 |
| 2021 Q4 | 3.19 | −0.17 | 3.02 |
| 2021 Q3 | 3.55 | −0.09 | 3.47 |
財經資料來源：FinLab