中菲行
560977.1−0.4−0.52%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 Q242.48%216.94%210.30%66.3 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 | 42.48% | 216.94% | 210.30% | 66.3 |
| 2026 Q1 | 41.06% | 222.67% | 218.07% | 55.3 |
| 2025 Q4 | 36.09% | 258.33% | 252.81% | 61.2 |
| 2025 Q3 | 38.15% | 240.83% | 235.26% | 65.5 |
| 2025 Q2 | 39.79% | 222.79% | 216.77% | 101.1 |
| 2025 Q1 | 38.05% | 236.39% | 231.81% | 68.2 |
| 2024 Q4 | 33.43% | 269.20% | 261.75% | 52.5 |
| 2024 Q3 | 32.86% | 270.66% | 257.48% | 78.5 |
| 2024 Q2 | 31.25% | 286.76% | 275.76% | 129.1 |
| 2024 Q1 | 38.43% | 230.88% | 222.75% | 81.8 |
| 2023 Q4 | 33.13% | 269.81% | 262.96% | 65.8 |
| 2023 Q3 | 31.96% | 280.91% | 267.71% | 69.6 |
| 2023 Q2 | 46.47% | 193.11% | 184.66% | 83.0 |
| 2023 Q1 | 50.76% | 175.09% | 166.57% | 68.7 |
| 2022 Q4 | 41.80% | 216.49% | 207.33% | 79.4 |
| 2022 Q3 | 43.15% | 212.18% | 201.46% | 131.1 |
| 2022 Q2 | 55.76% | 163.21% | 157.11% | 310.6 |
| 2022 Q1 | 62.88% | 143.37% | 137.74% | 169.4 |
| 2021 Q4 | 54.50% | 166.39% | 157.64% | 521.8 |
| 2021 Q3 | 56.34% | 156.94% | 149.65% | 152.5 |
經營效率單位：天
2026 Q235.0 天24.3 天
週轉天數（天）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 應收帳款週轉天數 | 應付帳款週轉天數 |
|---|---|---|
| 2026 Q2 | 35.0 | 24.3 |
| 2026 Q1 | 42.4 | 29.9 |
| 2025 Q4 | 38.0 | 28.8 |
| 2025 Q3 | 38.8 | 34.0 |
| 2025 Q2 | 36.5 | 29.9 |
| 2025 Q1 | 40.3 | 29.3 |
| 2024 Q4 | 33.5 | 24.1 |
| 2024 Q3 | 35.9 | 23.4 |
| 2024 Q2 | 37.9 | 25.1 |
| 2024 Q1 | 39.8 | 31.3 |
| 2023 Q4 | 35.9 | 30.1 |
| 2023 Q3 | 39.1 | 38.5 |
| 2023 Q2 | 35.5 | 42.9 |
| 2023 Q1 | 40.5 | 49.7 |
| 2022 Q4 | 37.5 | 40.6 |
| 2022 Q3 | 34.9 | 31.9 |
| 2022 Q2 | 33.2 | 31.1 |
| 2022 Q1 | 34.8 | 32.4 |
| 2021 Q4 | 28.7 | 27.0 |
| 2021 Q3 | 31.1 | 29.9 |
現金流單位：億元
2026 Q2−0.92 億元−0.04 億元−0.96 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 | −0.92 | −0.04 | −0.96 |
| 2026 Q1 | 3.40 | −0.04 | 3.35 |
| 2025 Q4 | 0.94 | −0.12 | 0.82 |
| 2025 Q3 | 0.75 | −0.09 | 0.66 |
| 2025 Q2 | 10.45 | −0.13 | 10.32 |
| 2025 Q1 | 4.76 | −0.05 | 4.71 |
| 2024 Q4 | 4.84 | −0.05 | 4.79 |
| 2024 Q3 | 5.35 | −0.07 | 5.28 |
| 2024 Q2 | −1.96 | −0.17 | −2.13 |
| 2024 Q1 | −1.53 | −0.07 | −1.60 |
| 2023 Q4 | 4.76 | −0.04 | 4.72 |
| 2023 Q3 | −1.85 | −0.04 | −1.89 |
| 2023 Q2 | 2.26 | −0.11 | 2.15 |
| 2023 Q1 | 3.75 | −0.07 | 3.68 |
| 2022 Q4 | 12.10 | −0.06 | 12.04 |
| 2022 Q3 | 8.59 | −0.08 | 8.51 |
| 2022 Q2 | 8.34 | −0.06 | 8.29 |
| 2022 Q1 | 13.81 | −0.03 | 13.78 |
| 2021 Q4 | 7.59 | −0.08 | 7.50 |
| 2021 Q3 | 3.22 | −0.07 | 3.16 |
財經資料來源：FinLab