伯鑫
6904114.5——未成交，最近收盤・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 Q243.25%162.10%120.64%17.3 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 | 43.25% | 162.10% | 120.64% | 17.3 |
| 2026 Q1 | 42.99% | 171.45% | 133.20% | 14.9 |
| 2025 Q4 | 41.11% | 196.28% | 155.15% | 26.2 |
| 2025 Q3 | 32.60% | 186.38% | 126.71% | 45.4 |
| 2025 Q2 | 40.46% | 154.65% | 109.17% | 9.4 |
| 2025 Q1 | 37.53% | 190.51% | 145.24% | 20.1 |
| 2024 Q4 | 37.64% | 196.75% | 144.46% | 37.9 |
| 2024 Q3 | 33.62% | 235.84% | 157.53% | 51.8 |
| 2024 Q2 | 38.28% | 207.93% | 147.48% | 53.6 |
| 2024 Q1 | 34.67% | 247.31% | 168.29% | 49.5 |
| 2023 Q4 | 40.18% | 270.98% | 190.40% | 37.3 |
| 2023 Q3 | 46.65% | 219.18% | 121.09% | 44.2 |
| 2023 Q2 | 49.70% | 214.80% | 112.86% | 30.2 |
| 2023 Q1 | 48.50% | 247.31% | 130.99% | 22.6 |
| 2022 Q4 | 51.23% | 249.62% | 142.06% | 43.6 |
| 2022 Q2 | 53.86% | 287.96% | 151.71% | 47.8 |
| 2021 Q4 | 54.33% | 337.54% | 174.79% | 61.1 |
經營效率單位：天
2026 Q252.7 天98.8 天27.0 天151.5 天124.5 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 | 52.7 | 98.8 | 27.0 | 151.5 | 124.5 |
| 2026 Q1 | 39.0 | 106.7 | 19.9 | 145.7 | 125.8 |
| 2025 Q4 | 35.9 | 136.0 | 14.2 | 171.9 | 157.8 |
| 2025 Q3 | 34.7 | 111.5 | 13.6 | 146.2 | 132.6 |
| 2025 Q2 | 54.0 | 142.5 | 15.3 | 196.5 | 181.3 |
| 2025 Q1 | 53.9 | 127.9 | 10.3 | 181.7 | 171.5 |
| 2024 Q4 | 61.3 | 154.5 | 9.5 | 215.7 | 206.3 |
| 2024 Q3 | 48.4 | 140.9 | 10.1 | 189.3 | 179.2 |
| 2024 Q2 | 44.1 | 135.9 | 14.0 | 180.0 | 166.0 |
| 2024 Q1 | 43.5 | 140.3 | 12.4 | 183.9 | 171.5 |
| 2023 Q4 | 40.9 | 139.6 | 10.8 | 180.5 | 169.8 |
| 2023 Q3 | 40.7 | 135.1 | 12.2 | 175.8 | 163.6 |
| 2023 Q2 | 41.1 | 136.7 | 12.9 | 177.8 | 164.9 |
| 2023 Q1 | 45.1 | 152.0 | 14.9 | 197.1 | 182.2 |
| 2022 Q4 | — | 69.9 | — | — | — |
| 2022 Q2 | — | 64.3 | — | — | — |
| 2021 Q4 | — | 36.0 | — | — | — |
現金流單位：億元
2026 Q20.53 億元−0.03 億元0.49 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 | 0.53 | −0.03 | 0.49 |
| 2026 Q1 | −0.05 | −0.02 | −0.07 |
| 2025 Q4 | 0.51 | −0.04 | 0.47 |
| 2025 Q3 | 1.01 | −0.02 | 0.99 |
| 2025 Q2 | 0.78 | −0.02 | 0.75 |
| 2025 Q1 | 1.00 | −0.07 | 0.93 |
| 2024 Q4 | 0.47 | −0.03 | 0.44 |
| 2024 Q3 | 0.34 | −0.52 | −0.17 |
| 2024 Q2 | 0.87 | −0.02 | 0.85 |
| 2024 Q1 | 0.55 | −0.03 | 0.52 |
| 2023 Q4 | 0.91 | −0.05 | 0.86 |
| 2023 Q3 | 0.86 | −0.04 | 0.83 |
| 2023 Q2 | 0.53 | −0.30 | 0.23 |
| 2023 Q1 | 0.25 | −0.24 | 0.01 |
| 2022 Q4 | 1.61 | −0.60 | 1.01 |
| 2022 Q2 | 0.91 | −0.75 | 0.16 |
| 2021 Q4 | 1.25 | −0.93 | 0.31 |