佳邦
628456.8−4.2−6.89%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 Q243.74%130.22%100.01%6.6 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 | 43.74% | 130.22% | 100.01% | 6.6 |
| 2026 Q1 | 44.82% | 136.68% | 103.90% | 7.6 |
| 2025 Q4 | 45.14% | 140.00% | 103.63% | 11.8 |
| 2025 Q3 | 47.18% | 138.09% | 104.51% | 19.1 |
| 2025 Q2 | 47.85% | 124.28% | 92.02% | −1.7 |
| 2025 Q1 | 43.63% | 142.52% | 103.93% | 19.9 |
| 2024 Q4 | 43.80% | 146.21% | 105.58% | 23.1 |
| 2024 Q3 | 44.70% | 137.34% | 99.99% | 13.5 |
| 2024 Q2 | 44.09% | 175.22% | 136.17% | 27.3 |
| 2024 Q1 | 41.76% | 203.64% | 160.10% | 36.6 |
| 2023 Q4 | 42.79% | 242.23% | 202.75% | 10.3 |
| 2023 Q3 | 45.60% | 210.03% | 178.08% | 24.6 |
| 2023 Q2 | 49.16% | 186.80% | 133.14% | 23.5 |
| 2023 Q1 | 43.56% | 233.91% | 184.16% | 9.9 |
| 2022 Q4 | 44.31% | 270.46% | 189.90% | 2.3 |
| 2022 Q3 | 46.20% | 235.27% | 177.23% | 41.9 |
| 2022 Q2 | 44.81% | 271.52% | 191.29% | 52.3 |
| 2022 Q1 | 42.45% | 212.80% | 146.07% | 43.7 |
| 2021 Q4 | 41.32% | 234.58% | 163.28% | 40.9 |
| 2021 Q3 | 42.95% | 178.42% | 128.96% | 55.7 |
經營效率單位：天
2026 Q2100.4 天67.8 天75.4 天168.3 天92.9 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 | 100.4 | 67.8 | 75.4 | 168.3 | 92.9 |
| 2026 Q1 | 118.4 | 79.2 | 88.8 | 197.6 | 108.8 |
| 2025 Q4 | 118.8 | 74.6 | 88.6 | 193.4 | 104.8 |
| 2025 Q3 | 102.8 | 68.1 | 81.2 | 170.9 | 89.7 |
| 2025 Q2 | 99.2 | 69.6 | 79.1 | 168.8 | 89.7 |
| 2025 Q1 | 112.9 | 79.2 | 88.7 | 192.2 | 103.4 |
| 2024 Q4 | 118.3 | 75.2 | 86.8 | 193.5 | 106.7 |
| 2024 Q3 | 108.3 | 66.1 | 76.2 | 174.4 | 98.1 |
| 2024 Q2 | 115.9 | 70.6 | 81.3 | 186.5 | 105.2 |
| 2024 Q1 | 119.0 | 71.3 | 83.0 | 190.3 | 107.4 |
| 2023 Q4 | 115.6 | 66.7 | 74.9 | 182.3 | 107.3 |
| 2023 Q3 | 107.4 | 64.4 | 65.6 | 171.8 | 106.3 |
| 2023 Q2 | 109.6 | 74.1 | 67.4 | 183.7 | 116.3 |
| 2023 Q1 | 118.0 | 83.2 | 70.3 | 201.2 | 130.9 |
| 2022 Q4 | 122.6 | 85.9 | 69.9 | 208.4 | 138.6 |
| 2022 Q3 | 116.5 | 89.5 | 73.0 | 206.1 | 133.1 |
| 2022 Q2 | 114.0 | 95.6 | 82.2 | 209.6 | 127.4 |
| 2022 Q1 | 120.6 | 91.7 | 88.7 | 212.3 | 123.6 |
| 2021 Q4 | 112.8 | 77.8 | 84.8 | 190.6 | 105.8 |
| 2021 Q3 | 101.0 | 66.6 | 78.2 | 167.6 | 89.3 |
現金流單位：億元
2026 Q22.60 億元−0.45 億元2.15 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 | 2.60 | −0.45 | 2.15 |
| 2026 Q1 | 2.83 | −0.84 | 1.99 |
| 2025 Q4 | 2.71 | −0.51 | 2.20 |
| 2025 Q3 | 3.21 | −0.49 | 2.72 |
| 2025 Q2 | 2.99 | −0.77 | 2.22 |
| 2025 Q1 | 4.26 | −0.82 | 3.44 |
| 2024 Q4 | 4.64 | −0.57 | 4.07 |
| 2024 Q3 | 2.51 | −0.58 | 1.93 |
| 2024 Q2 | 4.06 | −1.03 | 3.03 |
| 2024 Q1 | 4.58 | −1.23 | 3.35 |
| 2023 Q4 | 3.23 | −1.72 | 1.51 |
| 2023 Q3 | 3.53 | −1.61 | 1.93 |
| 2023 Q2 | 3.54 | −1.53 | 2.02 |
| 2023 Q1 | 2.48 | −1.43 | 1.05 |
| 2022 Q4 | 5.26 | −1.86 | 3.40 |
| 2022 Q3 | 2.56 | −1.75 | 0.81 |
| 2022 Q2 | 2.61 | −2.75 | −0.14 |
| 2022 Q1 | 0.47 | −2.34 | −1.87 |
| 2021 Q4 | 2.55 | −2.82 | −0.27 |
| 2021 Q3 | 2.04 | −2.80 | −0.76 |
財經資料來源：FinLab