中美晶
5483144.5−3.5−2.36%收盤・資料日 2026-11-06
股期 法說 11/10
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q254.63%131.28%62.75%7.9 倍
負債比率（%）
流動比率、速動比率（%）
利息保障倍數（倍）
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| 期間 | 負債比率 | 流動比率 | 速動比率 | 利息保障倍數 |
|---|---|---|---|---|
| 2026 Q2 | 54.63% | 131.28% | 62.75% | 7.9 |
| 2026 Q1 | 54.57% | 127.60% | 64.19% | 7.7 |
| 2025 Q4 | 55.82% | 156.29% | 68.21% | 9.9 |
| 2025 Q3 | 56.75% | 126.05% | 58.03% | 9.6 |
| 2025 Q2 | 57.49% | 135.67% | 73.33% | 9.8 |
| 2025 Q1 | 58.38% | 122.11% | 71.49% | 10.5 |
| 2024 Q4 | 57.41% | 132.95% | 86.34% | 5.4 |
| 2024 Q3 | 56.72% | 133.24% | 79.98% | 14.3 |
| 2024 Q2 | 60.89% | 129.69% | 66.88% | 18.3 |
| 2024 Q1 | 63.48% | 130.41% | 66.04% | 20.7 |
| 2023 Q4 | 63.64% | 115.87% | 49.22% | 19.7 |
| 2023 Q3 | 62.66% | 137.68% | 52.90% | 37.6 |
| 2023 Q2 | 64.24% | 165.88% | 99.79% | 35.5 |
| 2023 Q1 | 64.58% | 266.29% | 200.89% | 37.2 |
| 2022 Q4 | 65.35% | 266.16% | 217.76% | 53.4 |
| 2022 Q3 | 65.01% | 306.71% | 260.68% | 57.3 |
| 2022 Q2 | 67.70% | 271.74% | 233.63% | 36.6 |
| 2022 Q1 | 67.76% | 300.36% | 256.33% | 6.9 |
| 2021 Q4 | 68.81% | 258.98% | 219.58% | 31.8 |
| 2021 Q3 | 65.72% | 294.84% | 244.65% | 37.3 |
經營效率單位：天
2026 Q258.4 天82.7 天34.7 天141.1 天106.5 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 | 58.4 | 82.7 | 34.7 | 141.1 | 106.5 |
| 2026 Q1 | 62.2 | 86.4 | 36.0 | 148.6 | 112.6 |
| 2025 Q4 | 62.0 | 87.3 | 37.3 | 149.3 | 112.0 |
| 2025 Q3 | 61.6 | 77.2 | 30.5 | 138.7 | 108.2 |
| 2025 Q2 | 57.5 | 83.1 | 31.8 | 140.6 | 108.9 |
| 2025 Q1 | 60.6 | 91.2 | 37.1 | 151.7 | 114.6 |
| 2024 Q4 | 57.0 | 93.6 | 37.1 | 150.6 | 113.5 |
| 2024 Q3 | 56.4 | 91.5 | 33.7 | 147.9 | 114.2 |
| 2024 Q2 | 57.2 | 93.4 | 35.6 | 150.5 | 115.0 |
| 2024 Q1 | 57.1 | 89.0 | 38.1 | 146.1 | 108.0 |
| 2023 Q4 | 50.0 | 68.7 | 32.7 | 118.7 | 86.1 |
| 2023 Q3 | 52.2 | 76.3 | 35.0 | 128.5 | 93.4 |
| 2023 Q2 | 51.0 | 74.8 | 35.1 | 125.8 | 90.7 |
| 2023 Q1 | 49.1 | 74.7 | 36.2 | 123.8 | 87.5 |
| 2022 Q4 | 49.6 | 70.5 | 32.7 | 120.1 | 87.4 |
| 2022 Q3 | 51.0 | 69.2 | 32.1 | 120.2 | 88.2 |
| 2022 Q2 | 51.7 | 71.8 | 34.7 | 123.5 | 88.8 |
| 2022 Q1 | 49.6 | 71.8 | 36.7 | 121.4 | 84.7 |
| 2021 Q4 | 49.8 | 68.1 | 35.2 | 117.9 | 82.7 |
| 2021 Q3 | 51.2 | 65.8 | 34.5 | 117.0 | 82.5 |
現金流單位：億元
2026 Q249.76 億元−31.03 億元18.73 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 | 49.76 | −31.03 | 18.73 |
| 2026 Q1 | 15.68 | −38.40 | −22.72 |
| 2025 Q4 | 58.24 | −61.95 | −3.71 |
| 2025 Q3 | 36.78 | −73.87 | −37.09 |
| 2025 Q2 | 66.51 | −79.10 | −12.59 |
| 2025 Q1 | 23.72 | −119.85 | −96.13 |
| 2024 Q4 | 52.34 | −110.16 | −57.82 |
| 2024 Q3 | 37.87 | −153.88 | −116.01 |
| 2024 Q2 | 63.14 | −133.04 | −69.90 |
| 2024 Q1 | 30.71 | −110.93 | −80.21 |
| 2023 Q4 | 65.00 | −131.30 | −66.30 |
| 2023 Q3 | 66.56 | −100.80 | −34.24 |
| 2023 Q2 | 63.68 | −92.83 | −29.15 |
| 2023 Q1 | 47.61 | −53.45 | −5.84 |
| 2022 Q4 | 114.51 | −48.93 | 65.58 |
| 2022 Q3 | 97.47 | −51.14 | 46.33 |
| 2022 Q2 | 100.25 | −14.66 | 85.59 |
| 2022 Q1 | 91.21 | −21.42 | 69.78 |
| 2021 Q4 | 118.19 | −21.24 | 96.96 |
| 2021 Q3 | 97.58 | −14.13 | 83.45 |
財經資料來源：FinLab