寬宏藝術
659687−2.3−2.58%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 Q236.97%164.62%144.94%3,025.8 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 | 36.97% | 164.62% | 144.94% | 3,025.8 |
| 2026 Q1 | 61.89% | 116.44% | 108.07% | 1,367.9 |
| 2025 Q4 | 45.29% | 165.60% | 156.71% | 879.7 |
| 2025 Q3 | 37.55% | 209.83% | 197.57% | 31,294.5 |
| 2025 Q2 | 62.07% | 132.55% | 127.00% | 1,991.8 |
| 2025 Q1 | 64.34% | 132.63% | 127.70% | 2,297.4 |
| 2024 Q4 | 39.42% | 198.07% | 185.85% | 569.6 |
| 2024 Q3 | 41.93% | 167.22% | 153.74% | 772.9 |
| 2024 Q2 | 37.20% | 176.61% | 159.84% | 492.1 |
| 2024 Q1 | 46.17% | 152.27% | 140.71% | 818.8 |
| 2023 Q4 | 46.20% | 161.68% | 152.52% | 721.4 |
| 2023 Q3 | 39.65% | 151.91% | 137.28% | 649.2 |
| 2023 Q2 | 47.38% | 126.80% | 111.98% | 65.8 |
| 2023 Q1 | 39.41% | 149.70% | 137.98% | 164.8 |
| 2022 Q4 | 34.17% | 152.88% | 136.26% | −28.7 |
| 2022 Q3 | 35.59% | 152.78% | 124.85% | 131.4 |
| 2022 Q2 | 43.25% | 133.64% | 114.05% | −177.2 |
| 2022 Q1 | 38.32% | 147.17% | 136.60% | 74.4 |
| 2021 Q4 | 42.43% | 144.29% | 137.88% | −217.9 |
| 2021 Q3 | 33.35% | 185.29% | 170.46% | −40.8 |
經營效率單位：天
2026 Q29.5 天0.2 天37.1 天9.7 天−27.5 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 | 9.5 | 0.2 | 37.1 | 9.7 | −27.5 |
| 2026 Q1 | 11.8 | 0.2 | 50.1 | 12.0 | −38.1 |
| 2025 Q4 | 13.8 | 0.4 | 126.8 | 14.2 | −112.6 |
| 2025 Q3 | 3.2 | 0.5 | 20.8 | 3.7 | −17.1 |
| 2025 Q2 | 14.1 | 4.6 | 57.9 | 18.7 | −39.2 |
| 2025 Q1 | 13.8 | 4.7 | 57.9 | 18.4 | −39.5 |
| 2024 Q4 | 21.6 | 4.8 | 53.9 | 26.4 | −27.5 |
| 2024 Q3 | 12.9 | 4.9 | 47.2 | 17.8 | −29.4 |
| 2024 Q2 | 12.4 | 5.2 | 61.1 | 17.6 | −43.5 |
| 2024 Q1 | 5.8 | 2.9 | 30.4 | 8.8 | −21.6 |
| 2023 Q4 | 8.5 | 5.7 | 41.1 | 14.2 | −26.9 |
| 2023 Q3 | 6.2 | 4.7 | 19.6 | 10.9 | −8.7 |
| 2023 Q2 | 31.9 | 10.9 | 58.0 | 42.7 | −15.3 |
| 2023 Q1 | 30.5 | 1.7 | 55.0 | 32.2 | −22.8 |
| 2022 Q4 | 10.3 | 1.3 | 32.1 | 11.6 | −20.5 |
| 2022 Q3 | 3.9 | 1.2 | 20.0 | 5.1 | −14.9 |
| 2022 Q2 | 7.4 | 2.3 | 33.1 | 9.7 | −23.3 |
| 2022 Q1 | 5.5 | 1.5 | 13.3 | 7.0 | −6.3 |
| 2021 Q4 | 21.8 | 8.8 | 43.4 | 30.6 | −12.8 |
| 2021 Q3 | 98.8 | 133.8 | 799.7 | 232.6 | −567.1 |
現金流單位：億元
2026 Q21.23 億元−0.26 億元0.97 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 | 1.23 | −0.26 | 0.97 |
| 2026 Q1 | −2.63 | −0.05 | −2.67 |
| 2025 Q4 | 2.99 | −2.45 | 0.54 |
| 2025 Q3 | 0.19 | −0.08 | 0.10 |
| 2025 Q2 | 1.18 | −1.07 | 0.11 |
| 2025 Q1 | 10.02 | −0.12 | 9.90 |
| 2024 Q4 | 0.54 | −0.25 | 0.29 |
| 2024 Q3 | 2.22 | −0.18 | 2.03 |
| 2024 Q2 | −0.54 | −0.14 | −0.67 |
| 2024 Q1 | −0.38 | −0.05 | −0.43 |
| 2023 Q4 | 3.23 | −0.03 | 3.21 |
| 2023 Q3 | 1.27 | −0.01 | 1.26 |
| 2023 Q2 | 0.09 | −0.31 | −0.22 |
| 2023 Q1 | 0.66 | −0.02 | 0.64 |
| 2022 Q4 | −0.07 | −0.01 | −0.08 |
| 2022 Q3 | 0.67 | 0.00 | 0.67 |
| 2022 Q2 | −1.15 | −0.02 | −1.17 |
| 2022 Q1 | 0.63 | −0.22 | 0.41 |
| 2021 Q4 | −0.11 | 0.00 | −0.12 |
| 2021 Q3 | −0.50 | 0.00 | −0.50 |
財經資料來源：FinLab