ABC-KY
659827.00−0.90−3.23%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 Q234.64%725.12%557.92%32.3 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 | 34.64% | 725.12% | 557.92% | 32.3 |
| 2026 Q1 | 38.02% | 601.75% | 471.98% | 20.9 |
| 2025 Q4 | 36.49% | 678.38% | 546.50% | −77.8 |
| 2025 Q3 | 33.30% | 795.54% | 635.80% | −100.4 |
| 2025 Q2 | 29.94% | 953.56% | 760.38% | −333.4 |
| 2025 Q1 | 27.79% | 927.10% | 745.54% | −149.0 |
| 2024 Q4 | 27.66% | 850.56% | 695.14% | −254.8 |
| 2024 Q3 | 26.35% | >999% | 926.53% | −227.7 |
| 2024 Q2 | 37.69% | 789.71% | 585.38% | −128.2 |
| 2024 Q1 | 35.76% | 698.94% | 516.84% | −146.8 |
| 2023 Q4 | 33.45% | 824.47% | 645.76% | −16.8 |
| 2023 Q3 | 38.50% | 857.57% | 689.76% | −81.0 |
| 2023 Q2 | 36.50% | >999% | 958.95% | −109.4 |
| 2023 Q1 | 33.63% | >999% | 919.42% | −82.8 |
| 2022 Q4 | 32.69% | >999% | >999% | −51.6 |
| 2022 Q3 | 32.67% | >999% | >999% | −54.4 |
| 2022 Q2 | 31.97% | >999% | >999% | −49.9 |
| 2022 Q1 | 12.65% | >999% | 949.32% | −104.8 |
| 2021 Q4 | 11.39% | >999% | >999% | −34.3 |
| 2021 Q3 | 12.20% | >999% | >999% | −89.4 |
經營效率單位：天
2026 Q278.6 天292.5 天66.2 天371.1 天304.9 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 | 78.6 | 292.5 | 66.2 | 371.1 | 304.9 |
| 2026 Q1 | 67.8 | 207.1 | 40.8 | 274.8 | 234.0 |
| 2025 Q4 | 80.3 | 219.1 | 14.7 | 299.5 | 284.8 |
| 2025 Q3 | 62.1 | 348.7 | 24.9 | 410.7 | 385.9 |
| 2025 Q2 | 61.5 | 273.7 | 22.4 | 335.1 | 312.8 |
| 2025 Q1 | 44.5 | 452.5 | 21.7 | 497.0 | 475.4 |
| 2024 Q4 | 41.2 | 442.4 | 8.2 | 483.6 | 475.4 |
| 2024 Q3 | 50.4 | 590.5 | 3.9 | 641.0 | 637.1 |
| 2024 Q2 | 40.4 | 451.6 | 5.8 | 492.0 | 486.2 |
| 2024 Q1 | 50.3 | 586.7 | 9.0 | 637.0 | 628.1 |
| 2023 Q4 | 45.2 | 646.2 | 54.5 | 691.4 | 636.9 |
| 2023 Q3 | 63.9 | 440.5 | 53.6 | 504.4 | 450.7 |
| 2023 Q2 | 67.2 | 345.0 | 32.1 | 412.2 | 380.1 |
| 2023 Q1 | 62.9 | 369.1 | 34.1 | 432.0 | 397.9 |
| 2022 Q4 | 47.0 | 218.5 | 13.8 | 265.5 | 251.7 |
| 2022 Q3 | 47.9 | 264.4 | 16.6 | 312.3 | 295.7 |
| 2022 Q2 | 35.1 | 285.6 | 33.6 | 320.7 | 287.1 |
| 2022 Q1 | 76.9 | 301.3 | 38.9 | 378.2 | 339.3 |
| 2021 Q4 | 44.7 | 280.1 | 36.1 | 324.9 | 288.8 |
| 2021 Q3 | 84.1 | 317.8 | 49.1 | 401.9 | 352.8 |
現金流單位：億元
2026 Q20.22 億元−0.03 億元0.19 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 | 0.22 | −0.03 | 0.19 |
| 2026 Q1 | −0.34 | −0.02 | −0.36 |
| 2025 Q4 | −0.63 | −0.04 | −0.66 |
| 2025 Q3 | −0.24 | 0.00 | −0.25 |
| 2025 Q2 | −0.84 | −0.03 | −0.87 |
| 2025 Q1 | −0.77 | −0.02 | −0.79 |
| 2024 Q4 | −0.67 | −0.02 | −0.68 |
| 2024 Q3 | −0.66 | −0.02 | −0.67 |
| 2024 Q2 | −0.38 | −0.01 | −0.39 |
| 2024 Q1 | −0.64 | −0.03 | −0.66 |
| 2023 Q4 | −0.69 | 0.00 | −0.69 |
| 2023 Q3 | −0.38 | 0.00 | −0.39 |
| 2023 Q2 | −0.72 | 0.00 | −0.73 |
| 2023 Q1 | −0.47 | −0.06 | −0.52 |
| 2022 Q4 | −0.58 | −0.07 | −0.65 |
| 2022 Q3 | 0.05 | −0.12 | −0.07 |
| 2022 Q2 | 2.10 | −0.02 | 2.09 |
| 2022 Q1 | −0.17 | −0.02 | −0.19 |
| 2021 Q4 | −0.59 | −0.06 | −0.65 |
| 2021 Q3 | −0.16 | −0.02 | −0.18 |
財經資料來源：FinLab