建國
551546.90−0.70−1.47%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 Q254.43%163.72%163.14%1,347.5 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 | 54.43% | 163.72% | 163.14% | 1,347.5 |
| 2026 Q1 | 50.62% | 177.24% | 176.44% | 663.0 |
| 2025 Q4 | 52.35% | 172.04% | 171.50% | 490.2 |
| 2025 Q3 | 46.24% | 193.80% | 192.76% | 651.4 |
| 2025 Q2 | 50.50% | 162.11% | 161.33% | 116.1 |
| 2025 Q1 | 44.01% | 190.87% | 190.12% | 100.1 |
| 2024 Q4 | 45.60% | 182.80% | 180.86% | 186.6 |
| 2024 Q3 | 47.67% | 176.57% | 176.26% | 158.0 |
| 2024 Q2 | 42.60% | 214.17% | 213.63% | 333.4 |
| 2024 Q1 | 39.25% | 250.60% | 250.18% | 725.7 |
| 2023 Q4 | 40.07% | 256.86% | 256.57% | 153.5 |
| 2023 Q3 | 38.53% | 274.91% | 274.63% | 65.2 |
| 2023 Q2 | 38.29% | 277.94% | 274.84% | 38.6 |
| 2023 Q1 | 36.13% | 315.99% | 292.35% | 32.0 |
| 2022 Q4 | 39.12% | 285.22% | 262.74% | 21.8 |
| 2022 Q3 | 38.06% | 295.49% | 273.00% | 28.7 |
| 2022 Q2 | 44.62% | 238.89% | 223.06% | 7.8 |
| 2022 Q1 | 39.87% | 276.33% | 258.48% | 26.6 |
| 2021 Q4 | 43.65% | 244.46% | 228.92% | 24.7 |
| 2021 Q3 | 42.27% | 255.21% | 238.58% | 68.6 |
經營效率單位：天
2026 Q233.8 天1.0 天94.7 天34.8 天−59.9 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 | 33.8 | 1.0 | 94.7 | 34.8 | −59.9 |
| 2026 Q1 | 27.1 | 0.8 | 93.5 | 27.9 | −65.5 |
| 2025 Q4 | 29.3 | 0.7 | 85.8 | 30.0 | −55.8 |
| 2025 Q3 | 34.6 | 0.8 | 90.0 | 35.4 | −54.6 |
| 2025 Q2 | 35.2 | 0.8 | 83.6 | 36.0 | −47.6 |
| 2025 Q1 | 44.3 | 0.8 | 109.6 | 45.1 | −64.6 |
| 2024 Q4 | 27.7 | 0.3 | 68.7 | 28.0 | −40.6 |
| 2024 Q3 | 25.5 | 0.4 | 86.0 | 26.0 | −60.0 |
| 2024 Q2 | 25.5 | 0.5 | 94.1 | 25.9 | −68.2 |
| 2024 Q1 | 33.0 | 0.4 | 107.1 | 33.4 | −73.7 |
| 2023 Q4 | 17.5 | 0.2 | 86.2 | 17.7 | −68.4 |
| 2023 Q3 | 19.8 | 0.3 | 113.0 | 20.1 | −93.0 |
| 2023 Q2 | 17.1 | 24.4 | 106.6 | 41.6 | −65.1 |
| 2023 Q1 | 12.8 | 46.0 | 112.3 | 58.9 | −53.5 |
| 2022 Q4 | 6.8 | 33.3 | 86.6 | 40.1 | −46.5 |
| 2022 Q3 | 35.6 | 39.5 | 116.1 | 75.1 | −41.1 |
| 2022 Q2 | 35.9 | 34.2 | 107.1 | 70.1 | −37.0 |
| 2022 Q1 | 22.5 | 46.4 | 151.3 | 68.9 | −82.4 |
| 2021 Q4 | 31.2 | 32.9 | 113.8 | 64.0 | −49.8 |
| 2021 Q3 | 49.8 | 39.4 | 130.2 | 89.2 | −40.9 |
現金流單位：億元
2026 Q26.69 億元−0.76 億元5.93 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 | 6.69 | −0.76 | 5.93 |
| 2026 Q1 | 1.38 | −0.02 | 1.36 |
| 2025 Q4 | 19.70 | −0.07 | 19.63 |
| 2025 Q3 | 0.79 | 0.00 | 0.79 |
| 2025 Q2 | 2.10 | −0.01 | 2.09 |
| 2025 Q1 | 4.42 | 0.00 | 4.42 |
| 2024 Q4 | 0.35 | −0.02 | 0.33 |
| 2024 Q3 | 2.98 | −0.92 | 2.06 |
| 2024 Q2 | 1.06 | −0.01 | 1.05 |
| 2024 Q1 | −0.16 | 0.00 | −0.16 |
| 2023 Q4 | 4.96 | −0.02 | 4.95 |
| 2023 Q3 | 4.30 | −0.04 | 4.26 |
| 2023 Q2 | 4.11 | −0.02 | 4.09 |
| 2023 Q1 | 2.14 | −0.03 | 2.11 |
| 2022 Q4 | −2.15 | −0.11 | −2.27 |
| 2022 Q3 | 2.75 | −0.21 | 2.54 |
| 2022 Q2 | 1.85 | −0.73 | 1.12 |
| 2022 Q1 | −5.93 | −0.01 | −5.94 |
| 2021 Q4 | 2.23 | −0.04 | 2.19 |
| 2021 Q3 | 4.92 | −0.01 | 4.91 |