和椿
621570−5.2−6.91%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 Q247.33%179.88%104.50%40.8 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 | 47.33% | 179.88% | 104.50% | 40.8 |
| 2026 Q1 | 38.69% | 207.75% | 128.19% | 56.7 |
| 2025 Q4 | 39.32% | 200.95% | 137.22% | 43.1 |
| 2025 Q3 | 40.69% | 198.99% | 135.62% | 40.2 |
| 2025 Q2 | 39.29% | 203.45% | 136.22% | 45.4 |
| 2025 Q1 | 35.94% | 221.60% | 162.74% | 65.1 |
| 2024 Q4 | 30.95% | 260.63% | 195.68% | 106.1 |
| 2024 Q3 | 26.57% | 297.41% | 232.88% | 125.9 |
| 2024 Q2 | 25.35% | 311.13% | 245.34% | 156.8 |
| 2024 Q1 | 24.18% | 318.78% | 240.57% | 97.3 |
| 2023 Q4 | 17.27% | 433.13% | 303.36% | 32.6 |
| 2023 Q3 | 16.42% | 478.91% | 327.69% | 276.3 |
| 2023 Q2 | 24.79% | 305.75% | 214.71% | 483.9 |
| 2023 Q1 | 28.45% | 269.82% | 189.62% | 520.9 |
| 2022 Q4 | 22.21% | 384.32% | 273.76% | 156.8 |
| 2022 Q3 | 25.04% | 329.55% | 221.72% | 343.7 |
| 2022 Q2 | 31.67% | 255.57% | 174.37% | 292.5 |
| 2022 Q1 | 28.45% | 281.49% | 191.91% | 131.3 |
| 2021 Q4 | 31.07% | 249.80% | 172.45% | 58.8 |
| 2021 Q3 | 35.23% | 222.11% | 164.03% | 97.8 |
經營效率單位：天
2026 Q280.8 天119.0 天88.7 天199.8 天111.1 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 | 80.8 | 119.0 | 88.7 | 199.8 | 111.1 |
| 2026 Q1 | 92.6 | 112.3 | 80.0 | 204.8 | 124.8 |
| 2025 Q4 | 109.5 | 103.7 | 73.4 | 213.2 | 139.8 |
| 2025 Q3 | 93.8 | 96.5 | 68.5 | 190.3 | 121.8 |
| 2025 Q2 | 93.6 | 99.1 | 72.9 | 192.8 | 119.9 |
| 2025 Q1 | 113.1 | 102.3 | 77.6 | 215.3 | 137.7 |
| 2024 Q4 | 93.2 | 79.8 | 59.5 | 173.0 | 113.6 |
| 2024 Q3 | 91.1 | 83.3 | 57.2 | 174.4 | 117.2 |
| 2024 Q2 | 94.0 | 109.0 | 59.7 | 203.0 | 143.3 |
| 2024 Q1 | 91.0 | 143.7 | 58.7 | 234.7 | 176.0 |
| 2023 Q4 | 100.4 | 207.5 | 67.0 | 307.9 | 240.9 |
| 2023 Q3 | 115.2 | 220.2 | 69.8 | 335.4 | 265.6 |
| 2023 Q2 | 107.2 | 200.7 | 75.8 | 307.9 | 232.0 |
| 2023 Q1 | 122.0 | 191.4 | 69.0 | 313.3 | 244.3 |
| 2022 Q4 | 136.1 | 184.7 | 70.8 | 320.8 | 250.0 |
| 2022 Q3 | 109.2 | 128.0 | 55.9 | 237.3 | 181.3 |
| 2022 Q2 | 97.3 | 105.4 | 47.1 | 202.7 | 155.6 |
| 2022 Q1 | 96.3 | 111.8 | 49.0 | 208.1 | 159.1 |
| 2021 Q4 | 115.2 | 115.5 | 61.2 | 230.7 | 169.5 |
| 2021 Q3 | 99.5 | 91.3 | 64.0 | 190.8 | 126.8 |
現金流單位：億元
2026 Q2−1.24 億元−0.10 億元−1.34 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 | −1.24 | −0.10 | −1.34 |
| 2026 Q1 | 2.53 | −0.02 | 2.51 |
| 2025 Q4 | 0.80 | −0.04 | 0.76 |
| 2025 Q3 | −0.77 | −0.07 | −0.84 |
| 2025 Q2 | −0.62 | −0.17 | −0.79 |
| 2025 Q1 | −0.15 | −0.01 | −0.16 |
| 2024 Q4 | 0.39 | −0.04 | 0.35 |
| 2024 Q3 | −0.82 | −0.04 | −0.86 |
| 2024 Q2 | 0.19 | −0.02 | 0.17 |
| 2024 Q1 | 0.37 | −0.02 | 0.35 |
| 2023 Q4 | 0.54 | −0.03 | 0.51 |
| 2023 Q3 | 0.10 | 0.00 | 0.10 |
| 2023 Q2 | 0.15 | −0.01 | 0.14 |
| 2023 Q1 | 1.11 | 0.00 | 1.11 |
| 2022 Q4 | 1.38 | −0.01 | 1.37 |
| 2022 Q3 | 1.52 | 0.00 | 1.52 |
| 2022 Q2 | −0.17 | 0.00 | −0.17 |
| 2022 Q1 | 1.12 | 0.00 | 1.12 |
| 2021 Q4 | −0.27 | 0.00 | −0.27 |
| 2021 Q3 | 0.32 | 0.00 | 0.32 |
財經資料來源：FinLab