詠業
679253.4+0.8+1.52%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 Q225.03%339.83%287.18%149.2 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 | 25.03% | 339.83% | 287.18% | 149.2 |
| 2026 Q1 | 26.33% | 318.19% | 266.15% | 61.9 |
| 2025 Q4 | 22.00% | 391.34% | 323.75% | 29.9 |
| 2025 Q3 | 22.54% | 389.71% | 326.60% | 82.7 |
| 2025 Q2 | 26.81% | 321.44% | 270.05% | 57.1 |
| 2025 Q1 | 26.54% | 326.39% | 270.55% | 29.7 |
| 2024 Q4 | 22.36% | 381.91% | 316.85% | 52.4 |
| 2024 Q3 | 19.26% | 462.54% | 380.45% | 23.0 |
| 2024 Q2 | 24.57% | 318.89% | 259.19% | 48.6 |
| 2024 Q1 | 21.99% | 332.24% | 261.28% | 306.7 |
| 2023 Q4 | 17.25% | 432.52% | 335.07% | 294.8 |
| 2023 Q3 | 18.15% | 399.18% | 306.52% | 228.1 |
| 2023 Q2 | 28.42% | 256.92% | 203.33% | 50.7 |
| 2023 Q1 | 30.19% | 238.43% | 183.06% | 59.8 |
| 2022 Q4 | 24.83% | 295.99% | 225.83% | 176.3 |
| 2022 Q3 | 22.73% | 317.59% | 233.52% | 294.3 |
| 2022 Q2 | 32.00% | 234.92% | 188.24% | 711.1 |
| 2022 Q1 | 34.42% | 221.20% | 180.55% | 552.8 |
| 2021 Q4 | 27.13% | 286.73% | 237.98% | 253.3 |
| 2021 Q3 | 37.82% | 182.85% | 140.12% | 220.2 |
經營效率單位：天
2026 Q268.1 天99.9 天54.1 天168.0 天114.0 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 | 68.1 | 99.9 | 54.1 | 168.0 | 114.0 |
| 2026 Q1 | 68.8 | 100.6 | 50.3 | 169.5 | 119.2 |
| 2025 Q4 | 80.7 | 114.7 | 60.2 | 195.4 | 135.2 |
| 2025 Q3 | 70.6 | 93.8 | 52.3 | 164.4 | 112.1 |
| 2025 Q2 | 68.5 | 99.6 | 49.8 | 168.1 | 118.3 |
| 2025 Q1 | 71.7 | 105.3 | 49.9 | 177.1 | 127.2 |
| 2024 Q4 | 77.7 | 112.4 | 51.3 | 190.2 | 138.8 |
| 2024 Q3 | 75.3 | 106.9 | 42.4 | 182.3 | 139.9 |
| 2024 Q2 | 84.0 | 123.0 | 40.5 | 207.0 | 166.5 |
| 2024 Q1 | 80.5 | 133.3 | 42.2 | 213.8 | 171.6 |
| 2023 Q4 | 101.4 | 147.8 | 50.3 | 249.2 | 198.9 |
| 2023 Q3 | 77.3 | 121.0 | 40.0 | 198.3 | 158.4 |
| 2023 Q2 | 71.1 | 132.5 | 38.2 | 203.7 | 165.4 |
| 2023 Q1 | 76.0 | 164.7 | 48.0 | 240.7 | 192.7 |
| 2022 Q4 | 71.0 | 162.2 | 53.4 | 233.2 | 179.8 |
| 2022 Q3 | 75.7 | 157.9 | 61.3 | 233.6 | 172.3 |
| 2022 Q2 | 70.4 | 137.6 | 69.5 | 208.0 | 138.5 |
| 2022 Q1 | 68.5 | 111.1 | 66.5 | 179.6 | 113.1 |
| 2021 Q4 | 81.7 | 112.3 | 79.1 | 194.0 | 114.8 |
| 2021 Q3 | 74.6 | 84.2 | 69.2 | 158.8 | 89.6 |
現金流單位：億元
2026 Q20.73 億元−0.19 億元0.54 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 | 0.73 | −0.19 | 0.54 |
| 2026 Q1 | 0.21 | −0.11 | 0.10 |
| 2025 Q4 | 0.53 | −0.23 | 0.31 |
| 2025 Q3 | 1.14 | −0.13 | 1.01 |
| 2025 Q2 | 0.66 | −0.05 | 0.61 |
| 2025 Q1 | 0.07 | −0.18 | −0.11 |
| 2024 Q4 | 0.85 | −0.20 | 0.66 |
| 2024 Q3 | 1.11 | −0.27 | 0.84 |
| 2024 Q2 | 0.71 | −0.15 | 0.56 |
| 2024 Q1 | −0.02 | −0.14 | −0.16 |
| 2023 Q4 | 1.69 | −0.12 | 1.57 |
| 2023 Q3 | 0.35 | −0.14 | 0.21 |
| 2023 Q2 | 1.37 | −0.23 | 1.14 |
| 2023 Q1 | −0.19 | −0.21 | −0.40 |
| 2022 Q4 | 0.77 | −0.48 | 0.29 |
| 2022 Q3 | 0.30 | −0.22 | 0.09 |
| 2022 Q2 | 1.03 | −0.39 | 0.64 |
| 2022 Q1 | 1.01 | −0.44 | 0.57 |
| 2021 Q4 | 1.08 | −0.22 | 0.86 |
| 2021 Q3 | 0.87 | −0.30 | 0.57 |