保銳
809325.70−0.10−0.39%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 Q213.54%500.28%448.18%−74.6 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 | 13.54% | 500.28% | 448.18% | −74.6 |
| 2026 Q1 | 37.87% | 126.24% | 83.71% | −38.9 |
| 2025 Q4 | 37.51% | 133.49% | 87.39% | −30.4 |
| 2025 Q3 | 31.50% | 159.39% | 109.83% | −53.5 |
| 2025 Q2 | 31.82% | 221.45% | 170.57% | −32.3 |
| 2025 Q1 | 34.11% | 219.36% | 177.09% | 28.8 |
| 2024 Q4 | 37.16% | 204.89% | 171.41% | −60.6 |
| 2024 Q3 | 35.09% | 242.82% | 180.75% | −52.8 |
| 2024 Q2 | 40.49% | 184.65% | 133.20% | −38.9 |
| 2024 Q1 | 52.69% | 94.74% | 36.40% | −16.5 |
| 2023 Q4 | 51.26% | 104.71% | 45.05% | −12.4 |
| 2023 Q3 | 47.66% | 105.69% | 53.78% | −24.7 |
| 2023 Q2 | 45.51% | 107.13% | 59.48% | −14.2 |
| 2023 Q1 | 45.70% | 113.59% | 74.61% | −8.7 |
| 2022 Q4 | 41.46% | 119.26% | 76.32% | −8.2 |
| 2022 Q3 | 38.79% | 136.88% | 83.83% | 17.0 |
| 2022 Q2 | 39.58% | 130.81% | 69.38% | 5.2 |
| 2022 Q1 | 45.85% | 107.82% | 46.25% | −0.5 |
| 2021 Q4 | 51.24% | 92.39% | 38.14% | 0.3 |
| 2021 Q3 | 51.47% | 90.38% | 33.24% | −28.2 |
經營效率單位：天
2026 Q255.7 天82.5 天77.9 天138.2 天60.3 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 | 55.7 | 82.5 | 77.9 | 138.2 | 60.3 |
| 2026 Q1 | 52.9 | 109.8 | 88.1 | 162.7 | 74.6 |
| 2025 Q4 | 38.1 | 78.9 | 47.6 | 116.9 | 69.3 |
| 2025 Q3 | 68.3 | 212.9 | 80.2 | 281.2 | 201.0 |
| 2025 Q2 | 70.0 | 177.6 | 109.9 | 247.7 | 137.7 |
| 2025 Q1 | 67.6 | 173.9 | 133.1 | 241.5 | 108.4 |
| 2024 Q4 | 47.3 | 108.2 | 52.2 | 155.5 | 103.3 |
| 2024 Q3 | 44.3 | 170.0 | 37.1 | 214.4 | 177.3 |
| 2024 Q2 | 50.5 | 255.3 | 45.0 | 305.8 | 260.8 |
| 2024 Q1 | 43.4 | 306.3 | 84.5 | 349.7 | 265.2 |
| 2023 Q4 | 45.4 | 281.1 | 90.5 | 326.5 | 236.0 |
| 2023 Q3 | 63.2 | 296.3 | 97.5 | 359.5 | 262.0 |
| 2023 Q2 | 56.7 | 173.8 | 73.2 | 230.5 | 157.3 |
| 2023 Q1 | 41.4 | 143.6 | 48.3 | 185.0 | 136.7 |
| 2022 Q4 | 34.9 | 175.2 | 19.2 | 210.1 | 190.9 |
| 2022 Q3 | 31.1 | 258.4 | 20.8 | 289.5 | 268.7 |
| 2022 Q2 | 49.0 | 359.0 | 30.7 | 408.1 | 377.4 |
| 2022 Q1 | 60.2 | 338.6 | 61.7 | 398.8 | 337.2 |
| 2021 Q4 | 45.5 | 333.4 | 104.5 | 379.0 | 274.5 |
| 2021 Q3 | 44.4 | 241.3 | 96.0 | 285.7 | 189.7 |
現金流單位：萬元
2026 Q2−952 萬元1 萬元−951 萬元
單季現金流（萬元）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | −952 | 1 | −951 |
| 2026 Q1 | −976 | −25 | −1,001 |
| 2025 Q4 | −1,214 | −20 | −1,234 |
| 2025 Q3 | −366 | −61 | −427 |
| 2025 Q2 | −4,297 | −46 | −4,343 |
| 2025 Q1 | 614 | −86 | 528 |
| 2024 Q4 | 932 | −31 | 901 |
| 2024 Q3 | −679 | −237 | −916 |
| 2024 Q2 | −2,781 | −58 | −2,839 |
| 2024 Q1 | −1,201 | 0 | −1,201 |
| 2023 Q4 | −3,501 | −88 | −3,589 |
| 2023 Q3 | −1,602 | −74 | −1,676 |
| 2023 Q2 | −3,801 | −357 | −4,158 |
| 2023 Q1 | 1,833 | −155 | 1,678 |
| 2022 Q4 | 1,604 | −2,875 | −1,271 |
| 2022 Q3 | 3,303 | −76 | 3,227 |
| 2022 Q2 | 2,442 | −74 | 2,369 |
| 2022 Q1 | −2,512 | 0 | −2,512 |
| 2021 Q4 | −2,267 | −51 | −2,319 |
| 2021 Q3 | −3,105 | −240 | −3,345 |