撼訊
615062−6.8−9.88%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 Q255.45%133.92%53.46%5.2 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 | 55.45% | 133.92% | 53.46% | 5.2 |
| 2026 Q1 | 58.70% | 128.89% | 67.63% | 8.8 |
| 2025 Q4 | 60.87% | 146.21% | 84.67% | 3.8 |
| 2025 Q3 | 64.81% | 137.34% | 78.68% | 3.4 |
| 2025 Q2 | 62.74% | 140.41% | 94.73% | 5.3 |
| 2025 Q1 | 62.14% | 138.98% | 86.76% | 2.3 |
| 2024 Q4 | 62.26% | 137.94% | 84.48% | −4.1 |
| 2024 Q3 | 47.63% | 184.53% | 109.87% | −4.4 |
| 2024 Q2 | 55.54% | 155.88% | 92.92% | −3.2 |
| 2024 Q1 | 56.46% | 155.04% | 85.38% | −3.3 |
| 2023 Q4 | 61.93% | 121.25% | 61.56% | −8.3 |
| 2023 Q3 | 54.49% | 131.31% | 76.74% | −4.6 |
| 2023 Q2 | 48.21% | 164.26% | 95.31% | −18.3 |
| 2023 Q1 | 51.45% | 157.96% | 89.40% | 1.4 |
| 2022 Q4 | 51.61% | 158.17% | 88.99% | −13.5 |
| 2022 Q3 | 39.46% | 215.16% | 127.45% | −44.6 |
| 2022 Q2 | 50.00% | 172.47% | 104.90% | −17.0 |
| 2022 Q1 | 52.26% | 173.97% | 97.95% | 104.4 |
| 2021 Q4 | 55.99% | 166.01% | 116.16% | 203.0 |
| 2021 Q3 | 64.63% | 167.99% | 119.58% | 93.9 |
經營效率單位：天
2026 Q248.0 天162.4 天55.3 天210.4 天155.1 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 | 48.0 | 162.4 | 55.3 | 210.4 | 155.1 |
| 2026 Q1 | 49.0 | 89.6 | 47.6 | 138.7 | 91.0 |
| 2025 Q4 | 52.8 | 70.5 | 49.8 | 123.3 | 73.5 |
| 2025 Q3 | 53.2 | 61.2 | 50.1 | 114.3 | 64.2 |
| 2025 Q2 | 43.5 | 45.4 | 42.9 | 88.9 | 46.0 |
| 2025 Q1 | 56.3 | 60.6 | 61.2 | 117.0 | 55.7 |
| 2024 Q4 | 48.2 | 55.5 | 38.2 | 103.7 | 65.5 |
| 2024 Q3 | 78.1 | 101.4 | 26.8 | 179.5 | 152.7 |
| 2024 Q2 | 70.3 | 93.4 | 36.3 | 163.7 | 127.4 |
| 2024 Q1 | 60.5 | 97.0 | 60.7 | 157.5 | 96.8 |
| 2023 Q4 | 45.9 | 68.1 | 50.9 | 114.1 | 63.2 |
| 2023 Q3 | 57.9 | 73.4 | 42.1 | 131.3 | 89.2 |
| 2023 Q2 | 61.8 | 88.3 | 47.8 | 150.1 | 102.3 |
| 2023 Q1 | 52.0 | 81.4 | 60.0 | 133.5 | 73.4 |
| 2022 Q4 | 47.7 | 72.9 | 37.8 | 120.5 | 82.7 |
| 2022 Q3 | 76.3 | 124.0 | 25.9 | 200.3 | 174.5 |
| 2022 Q2 | 78.1 | 151.8 | 80.3 | 229.9 | 149.6 |
| 2022 Q1 | 52.6 | 79.4 | 75.6 | 132.0 | 56.5 |
| 2021 Q4 | 31.6 | 39.8 | 47.4 | 71.4 | 24.0 |
| 2021 Q3 | 40.8 | 44.5 | 47.9 | 85.3 | 37.4 |
現金流單位：億元
2026 Q2−0.77 億元−0.16 億元−0.93 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 | −0.77 | −0.16 | −0.93 |
| 2026 Q1 | 1.22 | −0.05 | 1.17 |
| 2025 Q4 | 0.50 | −0.03 | 0.48 |
| 2025 Q3 | −1.02 | −0.06 | −1.08 |
| 2025 Q2 | −1.34 | −0.01 | −1.35 |
| 2025 Q1 | 0.79 | −0.06 | 0.73 |
| 2024 Q4 | 0.55 | −0.17 | 0.38 |
| 2024 Q3 | 4.23 | −0.02 | 4.22 |
| 2024 Q2 | −1.37 | −0.07 | −1.44 |
| 2024 Q1 | −2.51 | −0.17 | −2.68 |
| 2023 Q4 | −1.97 | −0.05 | −2.01 |
| 2023 Q3 | 1.81 | −0.13 | 1.68 |
| 2023 Q2 | −2.83 | −0.16 | −2.99 |
| 2023 Q1 | −0.17 | −0.17 | −0.35 |
| 2022 Q4 | −1.56 | −0.33 | −1.89 |
| 2022 Q3 | 1.40 | −0.40 | 1.00 |
| 2022 Q2 | 2.28 | −0.52 | 1.76 |
| 2022 Q1 | −5.44 | −0.75 | −6.19 |
| 2021 Q4 | 6.38 | −0.26 | 6.12 |
| 2021 Q3 | 0.60 | −4.82 | −4.22 |
財經資料來源：FinLab