能率網通
807116.70−0.95−5.38%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 Q262.98%129.20%93.57%0.1 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 | 62.98% | 129.20% | 93.57% | 0.1 |
| 2026 Q1 | 63.39% | 128.68% | 93.06% | −1.7 |
| 2025 Q4 | 58.19% | 133.48% | 100.20% | −2.8 |
| 2025 Q3 | 59.70% | 138.72% | 106.08% | 2.6 |
| 2025 Q2 | 62.69% | 133.72% | 102.16% | −3.5 |
| 2025 Q1 | 60.80% | 133.62% | 101.50% | −1.8 |
| 2024 Q4 | 61.77% | 131.96% | 102.04% | 4.2 |
| 2024 Q3 | 60.30% | 129.63% | 101.14% | −1.7 |
| 2024 Q2 | 59.19% | 133.33% | 105.90% | −0.4 |
| 2024 Q1 | 57.48% | 137.42% | 104.16% | −2.2 |
| 2023 Q4 | 56.41% | 139.64% | 109.77% | 0.1 |
| 2023 Q3 | 56.24% | 140.54% | 99.06% | 2.7 |
| 2023 Q2 | 58.87% | 131.88% | 95.58% | 2.7 |
| 2023 Q1 | 56.49% | 139.95% | 102.13% | −0.8 |
| 2022 Q4 | 56.81% | 141.66% | 104.46% | 2.1 |
| 2022 Q3 | 57.79% | 147.88% | 113.56% | 13.0 |
| 2022 Q2 | 60.08% | 140.74% | 110.08% | 11.7 |
| 2022 Q1 | 56.82% | 154.36% | 117.17% | 8.1 |
| 2021 Q4 | 57.35% | 154.77% | 117.88% | 14.9 |
| 2021 Q3 | 57.87% | 154.81% | 118.36% | 7.9 |
經營效率單位：天
2026 Q252.0 天63.6 天52.7 天115.6 天62.9 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 | 52.0 | 63.6 | 52.7 | 115.6 | 62.9 |
| 2026 Q1 | 55.1 | 70.5 | 57.8 | 125.7 | 67.9 |
| 2025 Q4 | 57.4 | 73.6 | 60.3 | 131.0 | 70.7 |
| 2025 Q3 | 59.6 | 70.8 | 55.4 | 130.4 | 75.0 |
| 2025 Q2 | 64.2 | 71.0 | 56.6 | 135.2 | 78.6 |
| 2025 Q1 | 63.8 | 71.5 | 62.7 | 135.3 | 72.6 |
| 2024 Q4 | 54.5 | 59.7 | 57.4 | 114.1 | 56.8 |
| 2024 Q3 | 60.1 | 56.4 | 56.2 | 116.5 | 60.3 |
| 2024 Q2 | 54.7 | 55.1 | 50.9 | 109.8 | 58.9 |
| 2024 Q1 | 62.0 | 64.6 | 59.4 | 126.6 | 67.2 |
| 2023 Q4 | 60.9 | 56.8 | 86.9 | 117.7 | 30.8 |
| 2023 Q3 | 56.3 | 51.7 | 100.9 | 108.0 | 7.1 |
| 2023 Q2 | 61.3 | 62.4 | 109.8 | 123.7 | 14.0 |
| 2023 Q1 | 61.3 | 64.6 | 109.0 | 125.9 | 16.9 |
| 2022 Q4 | 62.7 | 62.3 | 119.4 | 125.0 | 5.6 |
| 2022 Q3 | 61.8 | 54.2 | 113.0 | 116.0 | 3.0 |
| 2022 Q2 | 62.9 | 54.1 | 111.4 | 117.0 | 5.5 |
| 2022 Q1 | 66.1 | 53.9 | 111.1 | 120.0 | 8.9 |
| 2021 Q4 | 54.0 | 44.6 | 100.0 | 98.6 | −1.4 |
| 2021 Q3 | 60.0 | 47.2 | 119.6 | 107.3 | −12.3 |
現金流單位：億元
2026 Q20.80 億元−0.04 億元0.76 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 | 0.80 | −0.04 | 0.76 |
| 2026 Q1 | −0.72 | −3.83 | −4.55 |
| 2025 Q4 | 0.44 | −0.13 | 0.30 |
| 2025 Q3 | 0.05 | −0.03 | 0.02 |
| 2025 Q2 | −0.47 | −0.03 | −0.50 |
| 2025 Q1 | −1.02 | −0.04 | −1.06 |
| 2024 Q4 | 1.92 | −0.05 | 1.87 |
| 2024 Q3 | 0.24 | −0.04 | 0.19 |
| 2024 Q2 | 1.65 | −0.02 | 1.63 |
| 2024 Q1 | −0.93 | −0.02 | −0.95 |
| 2023 Q4 | 1.38 | −0.05 | 1.32 |
| 2023 Q3 | −0.36 | −0.02 | −0.38 |
| 2023 Q2 | 0.39 | −0.10 | 0.29 |
| 2023 Q1 | 0.72 | −0.18 | 0.54 |
| 2022 Q4 | 0.73 | −0.47 | 0.26 |
| 2022 Q3 | 1.00 | −0.28 | 0.72 |
| 2022 Q2 | 0.57 | −0.30 | 0.27 |
| 2022 Q1 | 1.16 | −0.05 | 1.11 |
| 2021 Q4 | −0.81 | −0.06 | −0.87 |
| 2021 Q3 | −0.11 | −0.10 | −0.21 |