帆宣
6196402.5−34.5−7.89%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 Q272.75%122.81%94.79%58.6 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 | 72.75% | 122.81% | 94.79% | 58.6 |
| 2026 Q1 | 69.23% | 128.63% | 94.98% | 40.7 |
| 2025 Q4 | 71.81% | 123.63% | 95.86% | 17.9 |
| 2025 Q3 | 70.65% | 124.53% | 96.54% | 33.0 |
| 2025 Q2 | 72.99% | 121.51% | 92.69% | 10.6 |
| 2025 Q1 | 72.00% | 136.17% | 104.47% | 20.5 |
| 2024 Q4 | 74.23% | 128.44% | 101.34% | 7.7 |
| 2024 Q3 | 74.31% | 127.61% | 101.43% | 7.7 |
| 2024 Q2 | 77.03% | 125.15% | 102.05% | 5.6 |
| 2024 Q1 | 73.69% | 133.84% | 105.26% | 5.8 |
| 2023 Q4 | 75.94% | 130.56% | 105.30% | 4.6 |
| 2023 Q3 | 74.53% | 134.24% | 104.11% | 8.4 |
| 2023 Q2 | 75.41% | 132.49% | 102.36% | 15.1 |
| 2023 Q1 | 73.01% | 126.07% | 98.06% | 13.2 |
| 2022 Q4 | 73.16% | 125.69% | 97.91% | 19.1 |
| 2022 Q3 | 74.35% | 126.86% | 97.30% | 54.9 |
| 2022 Q2 | 75.12% | 124.73% | 94.03% | 36.3 |
| 2022 Q1 | 73.03% | 128.01% | 102.08% | 31.3 |
| 2021 Q4 | 72.00% | 130.28% | 108.35% | 38.0 |
| 2021 Q3 | 73.08% | 133.12% | 105.50% | 37.5 |
經營效率單位：天
2026 Q235.6 天59.4 天60.9 天95.0 天34.1 天
週轉天數（天）
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| 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 | 35.6 | 59.4 | 60.9 | 95.0 | 34.1 |
| 2026 Q1 | 52.3 | 81.1 | 79.8 | 133.4 | 53.6 |
| 2025 Q4 | 58.1 | 67.6 | 71.3 | 125.7 | 54.4 |
| 2025 Q3 | 70.0 | 78.4 | 79.9 | 148.5 | 68.6 |
| 2025 Q2 | 55.4 | 70.9 | 75.9 | 126.3 | 50.4 |
| 2025 Q1 | 48.3 | 62.7 | 73.7 | 111.1 | 37.3 |
| 2024 Q4 | 45.9 | 50.7 | 61.2 | 96.6 | 35.4 |
| 2024 Q3 | 47.5 | 46.2 | 55.9 | 93.7 | 37.8 |
| 2024 Q2 | 43.1 | 47.2 | 55.4 | 90.4 | 35.0 |
| 2024 Q1 | 47.9 | 50.2 | 56.6 | 98.1 | 41.5 |
| 2023 Q4 | 46.7 | 49.4 | 54.3 | 96.0 | 41.7 |
| 2023 Q3 | 44.3 | 56.2 | 61.1 | 100.5 | 39.4 |
| 2023 Q2 | 40.5 | 52.2 | 63.6 | 92.6 | 29.1 |
| 2023 Q1 | 39.6 | 46.8 | 65.5 | 86.4 | 20.8 |
| 2022 Q4 | 40.6 | 44.1 | 64.7 | 84.7 | 20.0 |
| 2022 Q3 | 44.9 | 45.6 | 69.1 | 90.6 | 21.5 |
| 2022 Q2 | 54.6 | 48.7 | 78.9 | 103.3 | 24.4 |
| 2022 Q1 | 55.3 | 45.5 | 87.7 | 100.9 | 13.1 |
| 2021 Q4 | 36.8 | 32.1 | 62.7 | 68.9 | 6.2 |
| 2021 Q3 | 48.6 | 44.4 | 75.7 | 93.0 | 17.3 |
現金流單位：億元
2026 Q238.67 億元−2.01 億元36.65 億元
單季現金流（億元）
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| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | 38.67 | −2.01 | 36.65 |
| 2026 Q1 | 14.61 | −0.89 | 13.72 |
| 2025 Q4 | 38.31 | −3.77 | 34.54 |
| 2025 Q3 | 28.90 | −2.39 | 26.52 |
| 2025 Q2 | −7.64 | −2.22 | −9.86 |
| 2025 Q1 | 6.49 | −3.02 | 3.47 |
| 2024 Q4 | 63.81 | −3.90 | 59.91 |
| 2024 Q3 | 16.86 | −2.26 | 14.59 |
| 2024 Q2 | 25.06 | −5.88 | 19.17 |
| 2024 Q1 | 16.44 | −1.10 | 15.34 |
| 2023 Q4 | 9.80 | −0.53 | 9.26 |
| 2023 Q3 | −16.01 | −0.41 | −16.42 |
| 2023 Q2 | −14.59 | −0.40 | −14.99 |
| 2023 Q1 | −10.84 | −1.00 | −11.83 |
| 2022 Q4 | 18.88 | −0.99 | 17.89 |
| 2022 Q3 | −1.72 | −1.41 | −3.13 |
| 2022 Q2 | 15.82 | −0.41 | 15.41 |
| 2022 Q1 | −12.39 | −0.91 | −13.30 |
| 2021 Q4 | 17.39 | −1.22 | 16.16 |
| 2021 Q3 | −5.38 | −0.75 | −6.13 |
財經資料來源：FinLab