品安
808835.70−1.20−3.25%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 Q227.76%255.29%106.28%8.1 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 | 27.76% | 255.29% | 106.28% | 8.1 |
| 2026 Q1 | 24.76% | 294.70% | 108.42% | 94.8 |
| 2025 Q4 | 19.91% | 348.57% | 199.90% | 955.2 |
| 2025 Q3 | 9.69% | 649.86% | 472.33% | 1,236.6 |
| 2025 Q2 | 10.85% | 565.49% | 430.53% | −922.7 |
| 2025 Q1 | 9.25% | 683.76% | 567.75% | 225.6 |
| 2024 Q4 | 11.77% | 544.74% | 463.27% | 1,161.5 |
| 2024 Q3 | 12.00% | 512.63% | 433.24% | −2,165.5 |
| 2024 Q2 | 21.78% | 302.30% | 261.95% | −2,827.7 |
| 2024 Q1 | 9.91% | 702.96% | 613.72% | 997.4 |
| 2023 Q4 | 14.97% | 457.76% | 378.60% | 536.2 |
| 2023 Q3 | 14.77% | 457.54% | 392.18% | 2,646.3 |
| 2023 Q2 | 23.47% | 291.23% | 255.63% | 2,184.2 |
| 2023 Q1 | 13.27% | 508.86% | 454.27% | 1,129.3 |
| 2022 Q4 | 18.49% | 364.60% | 324.09% | 1,145.5 |
| 2022 Q3 | 14.11% | 462.43% | 396.17% | 1,228.4 |
| 2022 Q2 | 19.05% | 359.20% | 297.94% | 699.3 |
| 2022 Q1 | 14.27% | 470.48% | 375.51% | 499.4 |
| 2021 Q4 | 15.52% | 413.65% | 343.22% | 799.9 |
| 2021 Q3 | 14.82% | 399.72% | 297.82% | 230.9 |
經營效率單位：天
2026 Q255.6 天175.0 天6.0 天230.6 天224.6 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 | 55.6 | 175.0 | 6.0 | 230.6 | 224.6 |
| 2026 Q1 | 63.4 | 125.0 | 7.1 | 188.4 | 181.4 |
| 2025 Q4 | 53.4 | 50.9 | 7.4 | 104.3 | 96.9 |
| 2025 Q3 | 56.6 | 40.6 | 10.6 | 97.2 | 86.6 |
| 2025 Q2 | 56.0 | 42.0 | 14.2 | 97.9 | 83.7 |
| 2025 Q1 | 54.6 | 35.3 | 19.6 | 89.9 | 70.3 |
| 2024 Q4 | 40.5 | 31.3 | 18.7 | 71.8 | 53.1 |
| 2024 Q3 | 39.3 | 33.9 | 13.4 | 73.2 | 59.8 |
| 2024 Q2 | 55.7 | 40.3 | 11.4 | 96.0 | 84.6 |
| 2024 Q1 | 51.5 | 44.7 | 19.1 | 96.2 | 77.1 |
| 2023 Q4 | 41.2 | 38.3 | 22.3 | 79.5 | 57.3 |
| 2023 Q3 | 37.4 | 35.3 | 20.1 | 72.7 | 52.6 |
| 2023 Q2 | 37.0 | 32.1 | 16.5 | 69.1 | 52.6 |
| 2023 Q1 | 41.7 | 26.3 | 18.8 | 68.0 | 49.1 |
| 2022 Q4 | 37.6 | 25.9 | 15.5 | 63.5 | 48.0 |
| 2022 Q3 | 33.8 | 31.8 | 10.5 | 65.6 | 55.1 |
| 2022 Q2 | 33.4 | 37.0 | 13.0 | 70.4 | 57.3 |
| 2022 Q1 | 39.2 | 32.8 | 14.5 | 72.0 | 57.4 |
| 2021 Q4 | 30.9 | 27.3 | 11.1 | 58.2 | 47.1 |
| 2021 Q3 | 31.3 | 39.7 | 10.6 | 71.0 | 60.4 |
現金流單位：億元
2026 Q21.77 億元−0.01 億元1.76 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 | 1.77 | −0.01 | 1.76 |
| 2026 Q1 | −0.59 | −0.02 | −0.60 |
| 2025 Q4 | −2.15 | −0.01 | −2.16 |
| 2025 Q3 | −0.79 | −0.03 | −0.82 |
| 2025 Q2 | −0.87 | −0.05 | −0.92 |
| 2025 Q1 | 0.08 | −0.04 | 0.05 |
| 2024 Q4 | 0.20 | −0.23 | −0.03 |
| 2024 Q3 | −0.34 | −0.01 | −0.35 |
| 2024 Q2 | 0.34 | −0.03 | 0.31 |
| 2024 Q1 | 0.30 | 0.00 | 0.29 |
| 2023 Q4 | 0.61 | −0.17 | 0.44 |
| 2023 Q3 | 0.23 | −0.05 | 0.19 |
| 2023 Q2 | 1.25 | −0.04 | 1.22 |
| 2023 Q1 | 0.11 | −0.02 | 0.09 |
| 2022 Q4 | 1.48 | −0.05 | 1.44 |
| 2022 Q3 | 1.13 | −0.56 | 0.57 |
| 2022 Q2 | 1.03 | −0.02 | 1.01 |
| 2022 Q1 | 0.66 | −0.03 | 0.63 |
| 2021 Q4 | 1.28 | −0.04 | 1.24 |
| 2021 Q3 | 0.30 | −0.16 | 0.15 |