業強
612424.10−0.70−2.82%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 Q231.09%156.10%102.48%5.1 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 | 31.09% | 156.10% | 102.48% | 5.1 |
| 2026 Q1 | 32.21% | 149.29% | 99.07% | 6.6 |
| 2025 Q4 | 32.66% | 143.23% | 87.45% | 0.1 |
| 2025 Q3 | 32.13% | 141.52% | 93.66% | 11.1 |
| 2025 Q2 | 32.30% | 136.69% | 79.26% | −21.2 |
| 2025 Q1 | 30.17% | 141.43% | 86.65% | −6.0 |
| 2024 Q4 | 28.45% | 141.22% | 88.53% | −3.7 |
| 2024 Q3 | 26.94% | 151.87% | 97.97% | −35.0 |
| 2024 Q2 | 26.36% | 160.56% | 107.40% | −5.9 |
| 2024 Q1 | 26.55% | 159.32% | 108.08% | 0.0 |
| 2023 Q4 | 27.62% | 157.11% | 110.77% | −9.6 |
| 2023 Q3 | 27.59% | 180.95% | 127.85% | 0.6 |
| 2023 Q2 | 28.90% | 178.32% | 127.29% | −3.8 |
| 2023 Q1 | 29.55% | 177.18% | 126.31% | 2.3 |
| 2022 Q4 | 30.26% | 177.09% | 125.04% | −6.5 |
| 2022 Q3 | 31.91% | 173.70% | 127.56% | 4.8 |
| 2022 Q2 | 29.63% | 161.14% | 116.60% | 1.9 |
| 2022 Q1 | 28.64% | 166.87% | 117.58% | 32.8 |
| 2021 Q4 | 28.52% | 164.73% | 117.71% | 13.7 |
| 2021 Q3 | 28.92% | 166.46% | 123.89% | 11.2 |
經營效率單位：天
2026 Q2117.7 天93.2 天30.5 天210.9 天180.4 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 | 117.7 | 93.2 | 30.5 | 210.9 | 180.4 |
| 2026 Q1 | 111.5 | 94.3 | 29.6 | 205.7 | 176.1 |
| 2025 Q4 | 138.4 | 102.8 | 32.4 | 241.2 | 208.8 |
| 2025 Q3 | 137.5 | 94.1 | 33.2 | 231.6 | 198.4 |
| 2025 Q2 | 88.7 | 66.9 | 25.1 | 155.6 | 130.5 |
| 2025 Q1 | 137.6 | 91.5 | 34.6 | 229.0 | 194.4 |
| 2024 Q4 | 110.4 | 66.3 | 25.7 | 176.7 | 151.1 |
| 2024 Q3 | 100.3 | 57.1 | 24.4 | 157.3 | 132.9 |
| 2024 Q2 | 115.3 | 76.2 | 32.5 | 191.5 | 159.1 |
| 2024 Q1 | 120.8 | 84.1 | 28.2 | 204.9 | 176.6 |
| 2023 Q4 | 120.5 | 81.8 | 26.1 | 202.2 | 176.1 |
| 2023 Q3 | 122.6 | 80.7 | 29.1 | 203.2 | 174.1 |
| 2023 Q2 | 116.8 | 79.8 | 28.4 | 196.7 | 168.3 |
| 2023 Q1 | 102.7 | 81.9 | 28.3 | 184.6 | 156.3 |
| 2022 Q4 | 135.6 | 97.0 | 34.1 | 232.6 | 198.5 |
| 2022 Q3 | 120.0 | 74.1 | 26.8 | 194.1 | 167.3 |
| 2022 Q2 | 146.0 | 92.9 | 36.8 | 239.0 | 202.1 |
| 2022 Q1 | 120.4 | 82.5 | 34.7 | 202.9 | 168.2 |
| 2021 Q4 | 110.5 | 73.2 | 28.6 | 183.7 | 155.1 |
| 2021 Q3 | 127.4 | 74.4 | 25.9 | 201.8 | 175.9 |
現金流單位：億元
2026 Q20.37 億元−0.21 億元0.16 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 | 0.37 | −0.21 | 0.16 |
| 2026 Q1 | 1.10 | −0.46 | 0.64 |
| 2025 Q4 | 1.89 | −0.26 | 1.63 |
| 2025 Q3 | 2.01 | −0.40 | 1.61 |
| 2025 Q2 | −2.52 | −0.67 | −3.19 |
| 2025 Q1 | 1.23 | −0.46 | 0.77 |
| 2024 Q4 | −0.42 | −0.64 | −1.07 |
| 2024 Q3 | −1.81 | −0.40 | −2.21 |
| 2024 Q2 | 0.93 | −0.23 | 0.71 |
| 2024 Q1 | −0.08 | −0.21 | −0.29 |
| 2023 Q4 | 0.56 | −0.72 | −0.16 |
| 2023 Q3 | 1.66 | −0.44 | 1.22 |
| 2023 Q2 | 0.18 | −0.52 | −0.34 |
| 2023 Q1 | 0.16 | −0.46 | −0.29 |
| 2022 Q4 | 1.19 | −0.33 | 0.86 |
| 2022 Q3 | 1.34 | −0.68 | 0.66 |
| 2022 Q2 | 2.24 | −0.77 | 1.47 |
| 2022 Q1 | 0.80 | −0.90 | −0.10 |
| 2021 Q4 | 1.22 | −1.26 | −0.04 |
| 2021 Q3 | 2.24 | −1.36 | 0.88 |