伊雲谷
668971.5+0.5+0.70%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 Q251.63%168.69%167.16%12.7 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 | 51.63% | 168.69% | 167.16% | 12.7 |
| 2026 Q1 | 49.62% | 175.57% | 173.38% | 25.7 |
| 2025 Q4 | 47.78% | 174.17% | 171.71% | 82.5 |
| 2025 Q3 | 50.52% | 164.42% | 162.52% | 28.2 |
| 2025 Q2 | 51.97% | 160.20% | 159.05% | 4.0 |
| 2025 Q1 | 50.63% | 168.19% | 162.74% | 24.0 |
| 2024 Q4 | 49.14% | 175.28% | 173.08% | 40.7 |
| 2024 Q3 | 49.67% | 172.82% | 169.60% | 60.7 |
| 2024 Q2 | 51.60% | 168.21% | 163.02% | 36.7 |
| 2024 Q1 | 49.06% | 175.48% | 171.73% | 24.9 |
| 2023 Q4 | 45.20% | 188.09% | 184.30% | 55.0 |
| 2023 Q3 | 46.56% | 194.02% | 190.41% | 59.9 |
| 2023 Q2 | 52.07% | 177.59% | 172.85% | 42.1 |
| 2023 Q1 | 50.60% | 193.57% | 186.75% | 21.8 |
| 2022 Q4 | 51.07% | 199.06% | 191.25% | 42.2 |
| 2022 Q3 | 49.31% | 204.02% | 196.69% | 29.6 |
| 2022 Q2 | 63.32% | 157.33% | 137.09% | 40.0 |
| 2022 Q1 | 57.16% | 176.95% | 155.51% | 77.2 |
| 2021 Q4 | 58.86% | 171.24% | 150.66% | 59.1 |
| 2021 Q3 | 52.78% | 190.89% | 169.61% | 36.6 |
經營效率單位：天
2026 Q257.6 天1.5 天55.8 天59.1 天3.3 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 | 57.6 | 1.5 | 55.8 | 59.1 | 3.3 |
| 2026 Q1 | 58.2 | 1.9 | 56.1 | 60.1 | 4.0 |
| 2025 Q4 | 56.7 | 1.8 | 57.6 | 58.5 | 0.9 |
| 2025 Q3 | 59.0 | 1.2 | 58.3 | 60.2 | 2.0 |
| 2025 Q2 | 59.5 | 3.0 | 55.4 | 62.4 | 7.0 |
| 2025 Q1 | 62.5 | 3.4 | 57.4 | 66.0 | 8.5 |
| 2024 Q4 | 54.2 | 1.8 | 50.8 | 56.0 | 5.2 |
| 2024 Q3 | 58.9 | 3.3 | 53.1 | 62.2 | 9.1 |
| 2024 Q2 | 62.3 | 3.9 | 57.8 | 66.1 | 8.3 |
| 2024 Q1 | 61.8 | 3.1 | 59.6 | 64.8 | 5.2 |
| 2023 Q4 | 55.6 | 2.9 | 53.0 | 58.4 | 5.4 |
| 2023 Q3 | 60.7 | 4.3 | 62.8 | 65.0 | 2.2 |
| 2023 Q2 | 61.5 | 6.6 | 68.7 | 68.1 | −0.5 |
| 2023 Q1 | 67.1 | 9.1 | 78.3 | 76.2 | −2.0 |
| 2022 Q4 | 62.8 | 8.8 | 80.5 | 71.6 | −8.9 |
| 2022 Q3 | 61.6 | 9.3 | 87.6 | 70.9 | −16.6 |
| 2022 Q2 | 55.8 | 9.7 | 81.3 | 65.5 | −15.8 |
| 2022 Q1 | 57.2 | 9.5 | 78.9 | 66.7 | −12.2 |
| 2021 Q4 | 53.7 | 8.8 | 61.5 | 62.5 | 1.0 |
| 2021 Q3 | 48.8 | 14.6 | 49.2 | 63.3 | 14.2 |
現金流單位：億元
2026 Q21.30 億元0.00 億元1.30 億元
單季現金流（億元）
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| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | 1.30 | 0.00 | 1.30 |
| 2026 Q1 | −0.21 | −0.01 | −0.23 |
| 2025 Q4 | 0.64 | 0.00 | 0.64 |
| 2025 Q3 | 0.94 | 0.00 | 0.94 |
| 2025 Q2 | 3.57 | 0.00 | 3.56 |
| 2025 Q1 | −1.97 | 0.00 | −1.97 |
| 2024 Q4 | 0.94 | 0.00 | 0.94 |
| 2024 Q3 | 3.38 | 0.00 | 3.38 |
| 2024 Q2 | −2.39 | 0.00 | −2.39 |
| 2024 Q1 | 0.36 | 0.00 | 0.36 |
| 2023 Q4 | −0.27 | −0.01 | −0.28 |
| 2023 Q3 | −1.18 | −0.03 | −1.21 |
| 2023 Q2 | 1.56 | −0.03 | 1.53 |
| 2023 Q1 | −2.84 | −0.02 | −2.86 |
| 2022 Q4 | −1.29 | 0.00 | −1.29 |
| 2022 Q3 | −2.04 | 0.00 | −2.04 |
| 2022 Q2 | 2.26 | −0.06 | 2.21 |
| 2022 Q1 | 0.98 | −0.01 | 0.97 |
| 2021 Q4 | 4.89 | −0.01 | 4.88 |
| 2021 Q3 | 8.83 | −0.04 | 8.80 |
財經資料來源：FinLab