鏵友益
6877111.5−8.5−7.08%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 Q227.84%459.46%234.67%−24.4 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 | 27.84% | 459.46% | 234.67% | −24.4 |
| 2026 Q1 | 26.35% | 560.78% | 253.09% | −28.0 |
| 2025 Q4 | 27.75% | 568.92% | 350.68% | 14.4 |
| 2025 Q3 | 29.14% | 527.09% | 324.61% | 2.6 |
| 2025 Q2 | 29.31% | 537.93% | 410.78% | 10.9 |
| 2025 Q1 | 30.23% | 520.07% | 395.97% | 3.1 |
| 2024 Q4 | 35.47% | 368.62% | 277.30% | 10.9 |
| 2024 Q3 | 43.73% | 298.39% | 196.88% | −1.8 |
| 2024 Q2 | 43.42% | 310.61% | 204.06% | 23.4 |
| 2024 Q1 | 48.73% | 241.78% | 171.07% | 3.5 |
| 2023 Q4 | 44.30% | 308.26% | 223.13% | −24.0 |
| 2023 Q3 | 40.09% | 430.36% | 351.76% | 2.0 |
| 2023 Q2 | 41.77% | 477.55% | 348.31% | −1.7 |
| 2023 Q1 | 45.12% | 444.79% | 330.42% | 13.4 |
| 2022 Q4 | 47.71% | 357.30% | 300.55% | 8.7 |
| 2022 Q3 | 49.27% | 300.20% | 170.22% | 8.3 |
| 2022 Q2 | 46.51% | 388.95% | 277.35% | 9.7 |
| 2021 Q4 | 40.88% | 388.22% | 338.94% | 47.7 |
經營效率單位：天
2026 Q2169.2 天426.3 天128.1 天595.4 天467.3 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 | 169.2 | 426.3 | 128.1 | 595.4 | 467.3 |
| 2026 Q1 | 303.9 | 534.5 | 197.0 | 838.5 | 641.4 |
| 2025 Q4 | 81.9 | 151.7 | 70.0 | 233.6 | 163.6 |
| 2025 Q3 | 148.0 | 239.1 | 107.6 | 387.1 | 279.5 |
| 2025 Q2 | 153.3 | 156.1 | 73.2 | 309.4 | 236.2 |
| 2025 Q1 | 125.5 | 115.2 | 64.9 | 240.7 | 175.8 |
| 2024 Q4 | 81.3 | 118.7 | 59.2 | 200.0 | 140.7 |
| 2024 Q3 | 124.1 | 224.3 | 76.5 | 348.4 | 271.9 |
| 2024 Q2 | 75.9 | 182.1 | 59.5 | 258.0 | 198.5 |
| 2024 Q1 | 87.1 | 374.7 | 177.8 | 461.8 | 284.1 |
| 2023 Q4 | 195.2 | 547.4 | 358.9 | 742.6 | 383.7 |
| 2023 Q3 | 68.4 | 83.8 | 52.9 | 152.2 | 99.3 |
| 2023 Q2 | 138.1 | 227.0 | 138.6 | 365.1 | 226.5 |
| 2023 Q1 | 128.5 | 207.5 | 169.4 | 336.0 | 166.6 |
| 2022 Q4 | 59.6 | 63.4 | 43.9 | 123.0 | 79.0 |
| 2022 Q3 | 114.0 | 231.6 | 134.7 | 345.7 | 211.0 |
| 2022 Q2 | — | 94.7 | — | — | — |
| 2021 Q4 | — | 45.8 | — | — | — |
現金流單位：億元
2026 Q2−0.43 億元0.00 億元−0.44 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 | −0.43 | 0.00 | −0.44 |
| 2026 Q1 | −0.49 | 0.00 | −0.49 |
| 2025 Q4 | −0.15 | −0.01 | −0.16 |
| 2025 Q3 | 0.94 | 0.00 | 0.94 |
| 2025 Q2 | −0.06 | 0.00 | −0.06 |
| 2025 Q1 | −0.54 | 0.00 | −0.54 |
| 2024 Q4 | 0.54 | 0.00 | 0.54 |
| 2024 Q3 | 0.05 | −0.01 | 0.04 |
| 2024 Q2 | −0.11 | −0.01 | −0.12 |
| 2024 Q1 | −0.50 | −0.03 | −0.53 |
| 2023 Q4 | −0.03 | −0.05 | −0.08 |
| 2023 Q3 | 0.53 | −0.02 | 0.50 |
| 2023 Q2 | 0.08 | −0.05 | 0.03 |
| 2023 Q1 | −0.34 | −0.02 | −0.36 |
| 2022 Q4 | 1.70 | −0.04 | 1.67 |
| 2022 Q3 | −0.59 | −0.02 | −0.61 |
| 2022 Q2 | −0.47 | −0.74 | −1.21 |
| 2021 Q4 | 0.90 | −0.67 | 0.23 |
財經資料來源：FinLab