詩肯
619527.00−0.60−2.17%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 Q262.72%87.34%44.76%2.2 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 | 62.72% | 87.34% | 44.76% | 2.2 |
| 2026 Q1 | 62.45% | 86.04% | 42.49% | 11.1 |
| 2025 Q4 | 64.23% | 86.36% | 42.63% | 1.5 |
| 2025 Q3 | 63.81% | 83.62% | 31.82% | 1.5 |
| 2025 Q2 | 64.26% | 86.13% | 31.42% | 1.7 |
| 2025 Q1 | 64.64% | 83.91% | 30.68% | 4.6 |
| 2024 Q4 | 63.79% | 93.80% | 37.17% | 4.2 |
| 2024 Q3 | 63.91% | 96.83% | 36.43% | 2.1 |
| 2024 Q2 | 64.47% | 94.19% | 40.01% | 0.0 |
| 2024 Q1 | 65.18% | 71.14% | 33.58% | 5.2 |
| 2023 Q4 | 61.43% | 107.65% | 55.24% | 3.5 |
| 2023 Q3 | 61.12% | 108.64% | 51.81% | 2.8 |
| 2023 Q2 | 64.05% | 103.92% | 53.27% | 3.8 |
| 2023 Q1 | 63.79% | 101.83% | 43.31% | 9.7 |
| 2022 Q4 | 54.52% | 133.36% | 63.11% | 13.4 |
| 2022 Q3 | 52.79% | 142.50% | 55.69% | 8.2 |
| 2022 Q2 | 56.03% | 126.30% | 67.00% | 14.7 |
| 2022 Q1 | 50.59% | 151.76% | 85.82% | 22.8 |
| 2021 Q4 | 54.14% | 135.85% | 77.50% | 24.2 |
| 2021 Q3 | 55.10% | 137.45% | 72.74% | 10.5 |
經營效率單位：天
2026 Q216.2 天140.0 天41.3 天156.2 天114.9 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 | 16.2 | 140.0 | 41.3 | 156.2 | 114.9 |
| 2026 Q1 | 12.3 | 124.5 | 36.5 | 136.9 | 100.3 |
| 2025 Q4 | 15.3 | 154.2 | 36.4 | 169.5 | 133.1 |
| 2025 Q3 | 17.2 | 195.0 | 33.3 | 212.2 | 178.9 |
| 2025 Q2 | 15.4 | 206.1 | 44.9 | 221.5 | 176.6 |
| 2025 Q1 | 14.5 | 187.2 | 50.4 | 201.6 | 151.2 |
| 2024 Q4 | 15.2 | 171.0 | 45.7 | 186.2 | 140.5 |
| 2024 Q3 | 18.3 | 203.3 | 50.5 | 221.6 | 171.1 |
| 2024 Q2 | 17.6 | 196.0 | 52.5 | 213.7 | 161.2 |
| 2024 Q1 | 15.3 | 166.4 | 56.4 | 181.7 | 125.3 |
| 2023 Q4 | 14.6 | 150.4 | 47.5 | 165.0 | 117.5 |
| 2023 Q3 | 14.1 | 183.6 | 46.2 | 197.7 | 151.5 |
| 2023 Q2 | 13.2 | 193.0 | 42.3 | 206.3 | 164.0 |
| 2023 Q1 | 15.1 | 209.4 | 44.1 | 224.5 | 180.4 |
| 2022 Q4 | 13.7 | 190.1 | 33.3 | 203.8 | 170.5 |
| 2022 Q3 | 14.3 | 221.1 | 36.5 | 235.4 | 198.9 |
| 2022 Q2 | 15.1 | 187.0 | 43.9 | 202.2 | 158.3 |
| 2022 Q1 | 17.1 | 165.9 | 57.3 | 183.0 | 125.7 |
| 2021 Q4 | 13.8 | 141.5 | 40.5 | 155.3 | 114.8 |
| 2021 Q3 | 14.0 | 203.8 | 42.0 | 217.8 | 175.8 |
現金流單位：億元
2026 Q21.39 億元−0.13 億元1.25 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 | 1.39 | −0.13 | 1.25 |
| 2026 Q1 | 1.20 | −0.06 | 1.14 |
| 2025 Q4 | 2.60 | −0.15 | 2.45 |
| 2025 Q3 | 1.32 | −0.27 | 1.05 |
| 2025 Q2 | 0.74 | −0.04 | 0.71 |
| 2025 Q1 | 0.96 | −0.54 | 0.41 |
| 2024 Q4 | 2.03 | −0.71 | 1.32 |
| 2024 Q3 | 0.79 | −0.05 | 0.73 |
| 2024 Q2 | 0.48 | −0.04 | 0.44 |
| 2024 Q1 | 1.11 | −3.83 | −2.72 |
| 2023 Q4 | 2.09 | −0.06 | 2.03 |
| 2023 Q3 | 0.90 | −0.04 | 0.86 |
| 2023 Q2 | 2.27 | −0.07 | 2.20 |
| 2023 Q1 | 1.17 | −0.03 | 1.14 |
| 2022 Q4 | 2.13 | −0.07 | 2.06 |
| 2022 Q3 | 0.32 | −0.03 | 0.29 |
| 2022 Q2 | 0.78 | −0.02 | 0.76 |
| 2022 Q1 | 1.37 | −0.05 | 1.32 |
| 2021 Q4 | 2.50 | −0.01 | 2.49 |
| 2021 Q3 | 0.94 | −0.08 | 0.87 |