順藥
653570.2+0.3+0.43%收盤・資料日 2026-11-06
法說 11/13
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q29.03%646.97%564.27%−8,163.6 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 | 9.03% | 646.97% | 564.27% | −8,163.6 |
| 2026 Q1 | 8.05% | 736.57% | 658.05% | −4,162.3 |
| 2025 Q4 | 7.94% | 737.27% | 661.88% | −1,499.1 |
| 2025 Q3 | 7.51% | 791.39% | 717.18% | −743.2 |
| 2025 Q2 | 7.04% | >999% | 918.94% | −2,776.4 |
| 2025 Q1 | 11.01% | 660.47% | 616.72% | −1,672.1 |
| 2024 Q4 | 9.63% | 764.03% | 715.42% | −3,488.6 |
| 2024 Q3 | 14.62% | 374.44% | 322.43% | −4,625.8 |
| 2024 Q2 | 12.76% | 409.40% | 356.28% | 1,216.5 |
| 2024 Q1 | 13.21% | 444.87% | 392.51% | −3,014.2 |
| 2023 Q4 | 13.75% | 475.48% | 428.14% | −29,880.8 |
| 2023 Q3 | 11.01% | 588.20% | 534.31% | −13,555.9 |
| 2023 Q2 | 10.43% | 624.17% | 570.54% | −10,892.1 |
| 2023 Q1 | 9.58% | 674.94% | 620.22% | 7,198.9 |
| 2022 Q4 | 11.44% | 643.60% | 593.14% | 1,193.7 |
| 2022 Q3 | 11.10% | 697.06% | 640.43% | −5,152.9 |
| 2022 Q2 | 10.79% | 702.37% | 655.49% | −4,876.5 |
| 2022 Q1 | 9.51% | 778.68% | 732.22% | −3,416.5 |
| 2021 Q4 | 9.80% | 723.34% | 686.51% | −5,468.4 |
| 2021 Q3 | 8.74% | 757.54% | 722.90% | 6,999.4 |
經營效率單位：天
2026 Q285.8 天2,578.8 天110.2 天2,664.6 天2,554.3 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 | 85.8 | 2,578.8 | 110.2 | 2,664.6 | 2,554.3 |
| 2026 Q1 | 178.4 | 3,340.5 | 23.0 | 3,518.9 | 3,495.9 |
| 2025 Q4 | 84.5 | 1,554.5 | 10.8 | 1,639.0 | 1,628.2 |
| 2025 Q3 | 49.0 | 2,073.2 | 4.1 | 2,122.2 | 2,118.1 |
| 2025 Q2 | 127.1 | 26,249.0 | 243.9 | 26,376.1 | 26,132.3 |
| 2025 Q1 | 130.3 | 2,394.0 | 35.3 | 2,524.3 | 2,489.0 |
| 2024 Q4 | 62.7 | 808.2 | 5.9 | 870.9 | 865.0 |
| 2024 Q3 | 113.1 | 2,588.8 | 3.8 | 2,702.0 | 2,698.2 |
| 2024 Q2 | 73.9 | 2,678.1 | 3.9 | 2,752.0 | 2,748.1 |
| 2024 Q1 | 169.6 | 3,032.3 | 22.5 | 3,202.0 | 3,179.5 |
| 2023 Q4 | 59.3 | 2,494.7 | 18.4 | 2,554.0 | 2,535.6 |
| 2023 Q3 | 84.2 | 4,206.2 | 1.2 | 4,290.4 | 4,289.2 |
| 2023 Q2 | 83.3 | 3,331.7 | 1.0 | 3,415.0 | 3,414.1 |
| 2023 Q1 | 125.3 | 1,490.8 | 7.1 | 1,616.1 | 1,608.9 |
| 2022 Q4 | 51.8 | 2,118.4 | 12.9 | 2,170.2 | 2,157.3 |
| 2022 Q3 | 69.9 | 4,490.4 | 8.1 | 4,560.3 | 4,552.2 |
| 2022 Q2 | 66.7 | 2,510.7 | 113.2 | 2,577.5 | 2,464.3 |
| 2022 Q1 | 197.9 | 4,483.9 | 590.7 | 4,681.8 | 4,091.1 |
| 2021 Q4 | 46.8 | 3,549.7 | 349.5 | 3,596.6 | 3,247.0 |
| 2021 Q3 | 711.8 | 13,730.8 | 29.0 | 14,442.6 | 14,413.6 |
現金流單位：億元
2026 Q2−1.20 億元—−1.20 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 | −1.20 | — | −1.20 |
| 2026 Q1 | −0.54 | — | −0.54 |
| 2025 Q4 | −0.55 | 0.00 | −0.55 |
| 2025 Q3 | −0.55 | 0.00 | −0.55 |
| 2025 Q2 | −1.90 | — | −1.90 |
| 2025 Q1 | −0.84 | — | −0.84 |
| 2024 Q4 | −1.03 | 0.00 | −1.03 |
| 2024 Q3 | −0.53 | 0.00 | −0.53 |
| 2024 Q2 | −0.67 | — | −0.67 |
| 2024 Q1 | −0.81 | — | −0.81 |
| 2023 Q4 | −0.78 | −0.03 | −0.80 |
| 2023 Q3 | −0.67 | −0.10 | −0.77 |
| 2023 Q2 | −1.14 | — | −1.14 |
| 2023 Q1 | −0.79 | — | −0.79 |
| 2022 Q4 | −0.42 | 0.00 | −0.42 |
| 2022 Q3 | −0.99 | −0.02 | −1.02 |
| 2022 Q2 | −0.89 | 0.00 | −0.89 |
| 2022 Q1 | −0.75 | 0.00 | −0.75 |
| 2021 Q4 | −1.77 | 0.00 | −1.77 |
| 2021 Q3 | −0.82 | 0.00 | −0.82 |