軒郁
670390.5−1.6−1.74%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 Q244.41%224.81%160.77%30.0 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 | 44.41% | 224.81% | 160.77% | 30.0 |
| 2026 Q1 | 49.33% | 194.12% | 140.96% | 20.3 |
| 2025 Q4 | 43.21% | 236.99% | 194.37% | 42.2 |
| 2025 Q3 | 43.03% | 253.42% | 190.06% | 17.0 |
| 2025 Q2 | 43.55% | 249.56% | 197.41% | 36.2 |
| 2025 Q1 | 49.25% | 197.96% | 157.74% | 20.8 |
| 2024 Q4 | 39.95% | 277.17% | 223.74% | 30.0 |
| 2024 Q3 | 41.19% | 264.16% | 184.43% | 13.2 |
| 2024 Q2 | 51.86% | 189.95% | 147.90% | 41.8 |
| 2024 Q1 | 53.52% | 182.56% | 145.40% | 45.8 |
| 2023 Q4 | 40.37% | 270.26% | 217.69% | 68.3 |
| 2023 Q3 | 40.57% | 281.53% | 219.42% | 50.2 |
| 2023 Q2 | 30.64% | 299.56% | 259.82% | 511.2 |
| 2023 Q1 | 30.86% | 301.68% | 269.49% | 454.2 |
| 2022 Q4 | 22.34% | 421.45% | 377.86% | 458.2 |
| 2022 Q3 | 17.26% | 558.47% | 491.63% | 577.3 |
| 2022 Q2 | 25.89% | 359.18% | 330.29% | 278.8 |
| 2022 Q1 | 27.54% | 338.42% | 308.28% | 301.6 |
| 2021 Q4 | 15.53% | 616.36% | 558.46% | 622.0 |
| 2021 Q3 | 16.63% | 567.38% | 512.25% | 324.4 |
經營效率單位：天
2026 Q227.4 天111.6 天69.8 天139.1 天69.2 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 | 27.4 | 111.6 | 69.8 | 139.1 | 69.2 |
| 2026 Q1 | 32.0 | 117.9 | 87.0 | 149.9 | 62.9 |
| 2025 Q4 | 20.4 | 67.8 | 46.4 | 88.2 | 41.8 |
| 2025 Q3 | 35.8 | 114.2 | 67.6 | 150.0 | 82.5 |
| 2025 Q2 | 30.5 | 86.2 | 53.5 | 116.7 | 63.2 |
| 2025 Q1 | 32.6 | 103.7 | 54.4 | 136.3 | 82.0 |
| 2024 Q4 | 21.8 | 87.0 | 38.6 | 108.8 | 70.2 |
| 2024 Q3 | 35.9 | 128.6 | 66.4 | 164.5 | 98.1 |
| 2024 Q2 | 31.6 | 96.7 | 52.9 | 128.3 | 75.4 |
| 2024 Q1 | 33.6 | 112.2 | 64.3 | 145.8 | 81.6 |
| 2023 Q4 | 23.7 | 81.0 | 55.7 | 104.6 | 49.0 |
| 2023 Q3 | 28.1 | 85.4 | 65.5 | 113.5 | 48.0 |
| 2023 Q2 | 27.8 | 65.1 | 58.4 | 92.8 | 34.5 |
| 2023 Q1 | 29.0 | 72.3 | 75.5 | 101.3 | 25.8 |
| 2022 Q4 | 21.1 | 51.3 | 54.9 | 72.5 | 17.6 |
| 2022 Q3 | 27.1 | 64.3 | 59.4 | 91.4 | 32.0 |
| 2022 Q2 | 23.1 | 49.9 | 41.8 | 73.0 | 31.2 |
| 2022 Q1 | 26.3 | 81.5 | 66.7 | 107.7 | 41.1 |
| 2021 Q4 | 20.4 | 65.8 | 67.5 | 86.1 | 18.7 |
| 2021 Q3 | 32.1 | 81.2 | 102.3 | 113.4 | 11.1 |
現金流單位：億元
2026 Q20.95 億元−0.01 億元0.94 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 | 0.95 | −0.01 | 0.94 |
| 2026 Q1 | −0.53 | −0.04 | −0.57 |
| 2025 Q4 | 3.49 | −0.21 | 3.28 |
| 2025 Q3 | 0.93 | −0.01 | 0.92 |
| 2025 Q2 | 0.85 | −0.02 | 0.84 |
| 2025 Q1 | 0.43 | −0.03 | 0.40 |
| 2024 Q4 | 2.80 | −0.03 | 2.78 |
| 2024 Q3 | 0.55 | −0.02 | 0.54 |
| 2024 Q2 | 1.16 | −0.12 | 1.04 |
| 2024 Q1 | −0.47 | −0.05 | −0.52 |
| 2023 Q4 | 1.81 | −0.49 | 1.31 |
| 2023 Q3 | 1.03 | −0.26 | 0.78 |
| 2023 Q2 | 0.84 | 0.00 | 0.83 |
| 2023 Q1 | 0.27 | 0.00 | 0.27 |
| 2022 Q4 | 1.65 | 0.00 | 1.65 |
| 2022 Q3 | 0.48 | 0.00 | 0.48 |
| 2022 Q2 | 0.55 | 0.00 | 0.55 |
| 2022 Q1 | 0.08 | −0.03 | 0.05 |
| 2021 Q4 | 0.38 | 0.00 | 0.38 |
| 2021 Q3 | 0.70 | — | 0.70 |
財經資料來源：FinLab