松普
548811.00−0.60−5.17%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 Q229.82%333.52%272.33%0.4 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 | 29.82% | 333.52% | 272.33% | 0.4 |
| 2026 Q1 | 31.22% | 316.59% | 257.01% | 7.0 |
| 2025 Q4 | 32.11% | 307.69% | 259.42% | 4.0 |
| 2025 Q3 | 34.41% | 284.29% | 240.08% | −4.1 |
| 2025 Q2 | 34.17% | 284.23% | 240.43% | 11.5 |
| 2025 Q1 | 33.48% | 285.30% | 241.67% | 2.5 |
| 2024 Q4 | 35.52% | 264.68% | 226.33% | −3.3 |
| 2024 Q3 | 36.97% | 246.54% | 210.33% | −0.2 |
| 2024 Q2 | 38.18% | 235.43% | 200.21% | 4.6 |
| 2024 Q1 | 39.09% | 226.68% | 196.56% | 0.9 |
| 2023 Q4 | 41.08% | 212.80% | 180.72% | −6.7 |
| 2023 Q3 | 44.07% | 197.04% | 168.21% | −2.8 |
| 2023 Q2 | 45.07% | 190.93% | 162.04% | 32.9 |
| 2023 Q1 | 43.87% | 294.17% | 247.46% | 1.9 |
| 2022 Q4 | 43.02% | 310.63% | 265.62% | 0.8 |
| 2022 Q3 | 41.65% | 332.59% | 279.21% | 4.6 |
| 2022 Q2 | 41.33% | 339.58% | 273.09% | 11.6 |
| 2022 Q1 | 39.42% | 376.23% | 298.80% | −0.4 |
| 2021 Q4 | 38.66% | 369.22% | 295.46% | −1.3 |
| 2021 Q3 | 36.78% | 357.56% | 285.78% | 7.3 |
經營效率單位：天
2026 Q2100.4 天101.1 天10.8 天201.6 天190.7 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 | 100.4 | 101.1 | 10.8 | 201.6 | 190.7 |
| 2026 Q1 | 97.0 | 104.9 | 11.4 | 201.9 | 190.5 |
| 2025 Q4 | 90.6 | 99.7 | 12.4 | 190.4 | 177.9 |
| 2025 Q3 | 77.7 | 87.6 | 11.2 | 165.3 | 154.0 |
| 2025 Q2 | 107.3 | 125.8 | 17.6 | 233.1 | 215.5 |
| 2025 Q1 | 103.9 | 104.1 | 16.1 | 208.1 | 192.0 |
| 2024 Q4 | 94.0 | 84.3 | 12.2 | 178.3 | 166.1 |
| 2024 Q3 | 75.0 | 76.1 | 12.1 | 151.0 | 139.0 |
| 2024 Q2 | 86.4 | 100.6 | 16.5 | 187.0 | 170.6 |
| 2024 Q1 | 74.5 | 98.5 | 13.2 | 172.9 | 159.8 |
| 2023 Q4 | 104.1 | 120.2 | 14.1 | 224.4 | 210.3 |
| 2023 Q3 | 164.8 | 120.1 | 19.0 | 284.9 | 266.0 |
| 2023 Q2 | 124.5 | 77.5 | 14.7 | 201.9 | 187.2 |
| 2023 Q1 | 122.8 | 70.9 | 14.8 | 193.6 | 178.8 |
| 2022 Q4 | 102.5 | 59.5 | 12.5 | 162.1 | 149.6 |
| 2022 Q3 | 88.2 | 72.7 | 13.1 | 160.9 | 147.8 |
| 2022 Q2 | 74.1 | 88.2 | 13.4 | 162.3 | 148.9 |
| 2022 Q1 | 111.7 | 123.3 | 17.1 | 235.0 | 217.9 |
| 2021 Q4 | 95.6 | 79.4 | 12.3 | 175.0 | 162.7 |
| 2021 Q3 | 94.1 | 77.5 | 13.2 | 171.6 | 158.3 |
現金流單位：億元
2026 Q2−0.02 億元−0.01 億元−0.03 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 | −0.02 | −0.01 | −0.03 |
| 2026 Q1 | −0.49 | −0.01 | −0.50 |
| 2025 Q4 | −0.71 | 0.00 | −0.71 |
| 2025 Q3 | −0.46 | −0.02 | −0.49 |
| 2025 Q2 | 0.69 | −0.01 | 0.68 |
| 2025 Q1 | 0.27 | −0.01 | 0.27 |
| 2024 Q4 | 0.68 | 0.00 | 0.68 |
| 2024 Q3 | −1.01 | 0.00 | −1.01 |
| 2024 Q2 | −0.24 | −0.01 | −0.25 |
| 2024 Q1 | −0.18 | 0.00 | −0.19 |
| 2023 Q4 | 0.43 | −0.01 | 0.42 |
| 2023 Q3 | 1.56 | −0.01 | 1.55 |
| 2023 Q2 | 0.88 | −0.17 | 0.71 |
| 2023 Q1 | 0.05 | −0.27 | −0.22 |
| 2022 Q4 | −0.37 | −0.15 | −0.51 |
| 2022 Q3 | −0.48 | −0.03 | −0.51 |
| 2022 Q2 | −0.13 | −0.03 | −0.17 |
| 2022 Q1 | 0.57 | −0.03 | 0.54 |
| 2021 Q4 | −0.01 | −0.09 | −0.10 |
| 2021 Q3 | 0.03 | −0.05 | −0.02 |