競國
610826.90−0.85−3.06%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 Q255.64%151.42%131.68%15.1 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 | 55.64% | 151.42% | 131.68% | 15.1 |
| 2026 Q1 | 57.30% | 147.49% | 131.81% | −9.8 |
| 2025 Q4 | 49.68% | 166.32% | 152.42% | −3.4 |
| 2025 Q3 | 53.88% | 162.37% | 146.81% | −0.4 |
| 2025 Q2 | 56.46% | 155.69% | 144.27% | −2.4 |
| 2025 Q1 | 50.46% | 174.73% | 163.67% | −2.7 |
| 2024 Q4 | 48.43% | 184.46% | 170.36% | −16.6 |
| 2024 Q3 | 51.28% | 176.74% | 164.43% | 21.7 |
| 2024 Q2 | 57.01% | 150.02% | 133.47% | 0.2 |
| 2024 Q1 | 57.59% | 147.55% | 133.00% | 0.8 |
| 2023 Q4 | 59.96% | 135.92% | 123.38% | −0.3 |
| 2023 Q3 | 58.83% | 137.77% | 124.16% | 4.5 |
| 2023 Q2 | 61.41% | 131.36% | 117.93% | 3.6 |
| 2023 Q1 | 61.36% | 129.37% | 114.26% | −1.5 |
| 2022 Q4 | 58.70% | 132.90% | 117.58% | −0.5 |
| 2022 Q3 | 60.78% | 135.75% | 117.60% | 4.2 |
| 2022 Q2 | 62.81% | 129.59% | 108.48% | −1.0 |
| 2022 Q1 | 61.00% | 131.94% | 106.95% | 4.0 |
| 2021 Q4 | 61.69% | 125.62% | 101.19% | 2.8 |
| 2021 Q3 | 62.78% | 124.17% | 93.89% | 7.2 |
經營效率單位：天
2026 Q288.5 天47.2 天53.0 天135.6 天82.6 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 | 88.5 | 47.2 | 53.0 | 135.6 | 82.6 |
| 2026 Q1 | 104.7 | 42.9 | 45.2 | 147.6 | 102.4 |
| 2025 Q4 | 108.0 | 37.8 | 40.3 | 145.8 | 105.5 |
| 2025 Q3 | 98.3 | 35.3 | 36.6 | 133.6 | 97.0 |
| 2025 Q2 | 112.6 | 35.1 | 36.8 | 147.7 | 110.9 |
| 2025 Q1 | 127.5 | 38.7 | 42.5 | 166.2 | 123.7 |
| 2024 Q4 | 116.8 | 34.1 | 39.1 | 150.9 | 111.8 |
| 2024 Q3 | 96.9 | 36.5 | 38.7 | 133.4 | 94.7 |
| 2024 Q2 | 107.7 | 46.0 | 45.8 | 153.7 | 107.8 |
| 2024 Q1 | 108.7 | 43.8 | 44.4 | 152.4 | 108.0 |
| 2023 Q4 | 115.5 | 43.0 | 44.7 | 158.5 | 113.8 |
| 2023 Q3 | 100.4 | 41.4 | 41.2 | 141.8 | 100.6 |
| 2023 Q2 | 108.1 | 49.6 | 44.8 | 157.7 | 112.9 |
| 2023 Q1 | 113.5 | 50.6 | 45.5 | 164.2 | 118.7 |
| 2022 Q4 | 123.8 | 51.7 | 45.1 | 175.4 | 130.4 |
| 2022 Q3 | 107.0 | 51.5 | 40.0 | 158.4 | 118.4 |
| 2022 Q2 | 125.8 | 64.3 | 45.8 | 190.1 | 144.3 |
| 2022 Q1 | 134.0 | 67.8 | 48.2 | 201.9 | 153.7 |
| 2021 Q4 | 119.4 | 64.5 | 47.7 | 183.8 | 136.2 |
| 2021 Q3 | 111.1 | 68.0 | 56.4 | 179.0 | 122.7 |
現金流單位：億元
2026 Q2−2.53 億元−0.59 億元−3.12 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 | −2.53 | −0.59 | −3.12 |
| 2026 Q1 | −2.87 | −0.35 | −3.23 |
| 2025 Q4 | 1.03 | −0.29 | 0.74 |
| 2025 Q3 | 1.21 | −1.14 | 0.07 |
| 2025 Q2 | 0.96 | −0.16 | 0.81 |
| 2025 Q1 | −2.46 | −0.36 | −2.81 |
| 2024 Q4 | 0.03 | −0.42 | −0.39 |
| 2024 Q3 | 0.75 | −0.69 | 0.07 |
| 2024 Q2 | 3.50 | −0.62 | 2.88 |
| 2024 Q1 | 0.79 | −0.47 | 0.32 |
| 2023 Q4 | −1.78 | −0.20 | −1.98 |
| 2023 Q3 | 0.78 | −0.48 | 0.30 |
| 2023 Q2 | 1.58 | −0.30 | 1.28 |
| 2023 Q1 | 1.10 | −0.43 | 0.67 |
| 2022 Q4 | 5.10 | −0.40 | 4.70 |
| 2022 Q3 | 3.81 | −0.74 | 3.07 |
| 2022 Q2 | 4.27 | −0.35 | 3.92 |
| 2022 Q1 | 4.17 | −0.30 | 3.87 |
| 2021 Q4 | 2.98 | −0.75 | 2.22 |
| 2021 Q3 | −2.07 | −0.51 | −2.58 |
財經資料來源：FinLab