尖點
8021308.5−32.0−9.40%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 Q237.35%239.28%187.69%64.7 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 | 37.35% | 239.28% | 187.69% | 64.7 |
| 2026 Q1 | 35.15% | 258.65% | 204.87% | 30.2 |
| 2025 Q4 | 31.86% | 245.76% | 201.99% | 38.3 |
| 2025 Q3 | 31.02% | 250.48% | 206.19% | 27.9 |
| 2025 Q2 | 32.39% | 236.41% | 195.63% | 21.6 |
| 2025 Q1 | 30.25% | 246.64% | 201.80% | 13.0 |
| 2024 Q4 | 28.72% | 264.41% | 220.13% | 15.4 |
| 2024 Q3 | 26.77% | 271.13% | 225.71% | 21.8 |
| 2024 Q2 | 27.23% | 282.37% | 238.80% | 18.2 |
| 2024 Q1 | 28.02% | 290.13% | 247.33% | 5.1 |
| 2023 Q4 | 27.16% | 416.65% | 354.53% | 12.5 |
| 2023 Q3 | 25.87% | 418.90% | 350.50% | 13.4 |
| 2023 Q2 | 30.02% | 369.96% | 314.51% | 2.7 |
| 2023 Q1 | 28.74% | 354.03% | 298.39% | 5.6 |
| 2022 Q4 | 27.80% | 371.20% | 314.16% | 26.5 |
| 2022 Q3 | 28.86% | 355.19% | 295.23% | 37.7 |
| 2022 Q2 | 34.22% | 320.05% | 272.16% | 38.1 |
| 2022 Q1 | 29.47% | 410.82% | 353.65% | 46.5 |
| 2021 Q4 | 30.69% | 387.39% | 337.61% | 44.8 |
| 2021 Q3 | 30.26% | 388.48% | 339.80% | 61.7 |
經營效率單位：天
2026 Q284.3 天112.7 天65.0 天196.9 天132.0 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 | 84.3 | 112.7 | 65.0 | 196.9 | 132.0 |
| 2026 Q1 | 97.1 | 112.1 | 65.7 | 209.2 | 143.6 |
| 2025 Q4 | 86.7 | 91.4 | 53.4 | 178.1 | 124.7 |
| 2025 Q3 | 86.8 | 91.0 | 46.3 | 177.8 | 131.5 |
| 2025 Q2 | 94.9 | 101.3 | 44.1 | 196.2 | 152.0 |
| 2025 Q1 | 110.2 | 108.3 | 45.7 | 218.5 | 172.8 |
| 2024 Q4 | 102.9 | 96.6 | 43.8 | 199.5 | 155.7 |
| 2024 Q3 | 97.6 | 92.1 | 41.3 | 189.8 | 148.4 |
| 2024 Q2 | 95.6 | 93.1 | 34.6 | 188.7 | 154.2 |
| 2024 Q1 | 106.6 | 104.1 | 34.0 | 210.7 | 176.7 |
| 2023 Q4 | 99.2 | 103.7 | 32.6 | 203.0 | 170.4 |
| 2023 Q3 | 98.3 | 112.2 | 29.3 | 210.5 | 181.2 |
| 2023 Q2 | 110.7 | 126.9 | 28.6 | 237.5 | 209.0 |
| 2023 Q1 | 123.7 | 138.8 | 35.7 | 262.5 | 226.8 |
| 2022 Q4 | 106.3 | 120.2 | 36.4 | 226.5 | 190.1 |
| 2022 Q3 | 108.1 | 127.6 | 44.6 | 235.6 | 191.0 |
| 2022 Q2 | 113.5 | 120.0 | 50.7 | 233.5 | 182.8 |
| 2022 Q1 | 117.4 | 105.2 | 54.7 | 222.6 | 167.9 |
| 2021 Q4 | 109.5 | 89.1 | 52.2 | 198.5 | 146.3 |
| 2021 Q3 | 101.6 | 82.2 | 47.6 | 183.8 | 136.3 |
現金流單位：億元
2026 Q22.47 億元−5.13 億元−2.66 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 | 2.47 | −5.13 | −2.66 |
| 2026 Q1 | 0.62 | −8.69 | −8.06 |
| 2025 Q4 | 2.85 | −1.45 | 1.40 |
| 2025 Q3 | 1.52 | −0.88 | 0.63 |
| 2025 Q2 | 3.19 | −0.57 | 2.61 |
| 2025 Q1 | 0.54 | −1.12 | −0.58 |
| 2024 Q4 | 1.55 | −0.89 | 0.66 |
| 2024 Q3 | 0.95 | −2.71 | −1.76 |
| 2024 Q2 | 0.79 | −1.41 | −0.62 |
| 2024 Q1 | 0.04 | −0.87 | −0.83 |
| 2023 Q4 | 2.86 | −0.86 | 2.00 |
| 2023 Q3 | −0.16 | −0.50 | −0.66 |
| 2023 Q2 | 1.38 | −1.26 | 0.13 |
| 2023 Q1 | 1.81 | −1.13 | 0.69 |
| 2022 Q4 | 2.82 | −2.01 | 0.82 |
| 2022 Q3 | 1.80 | −1.42 | 0.39 |
| 2022 Q2 | 3.45 | −1.49 | 1.96 |
| 2022 Q1 | 1.37 | −1.47 | −0.10 |
| 2021 Q4 | 2.79 | −1.89 | 0.90 |
| 2021 Q3 | 2.36 | −1.11 | 1.25 |
財經資料來源：FinLab