常珵
809748.50+0.70+1.46%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 Q235.45%166.84%157.71%−14.9 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 | 35.45% | 166.84% | 157.71% | −14.9 |
| 2026 Q1 | 26.53% | 242.01% | 232.53% | −58.4 |
| 2025 Q4 | 10.95% | 874.53% | 856.98% | −23.0 |
| 2025 Q3 | 13.79% | 583.94% | 574.32% | 0.3 |
| 2025 Q2 | 13.82% | 610.27% | 596.58% | −83.1 |
| 2025 Q1 | 12.44% | 669.28% | 641.38% | 6.9 |
| 2024 Q4 | 12.93% | 628.71% | 606.69% | 20.3 |
| 2024 Q3 | 11.18% | 855.44% | 838.00% | 19.7 |
| 2024 Q2 | 9.28% | >999% | >999% | 22.3 |
| 2024 Q1 | 8.57% | >999% | >999% | −179.5 |
| 2023 Q4 | 3.91% | >999% | >999% | −209.9 |
| 2023 Q3 | 4.26% | >999% | >999% | −76.8 |
| 2023 Q2 | 11.22% | 682.48% | 678.90% | 58.3 |
| 2023 Q1 | 8.12% | 915.07% | 909.75% | 19.7 |
| 2022 Q4 | 25.90% | 277.84% | 275.47% | 5.3 |
| 2022 Q3 | 39.89% | 175.70% | 168.13% | 45.3 |
| 2022 Q2 | 46.50% | 229.12% | 205.21% | 57.0 |
| 2022 Q1 | 48.98% | 212.64% | 150.96% | 14.5 |
| 2021 Q4 | 52.38% | 246.80% | 184.82% | −2.0 |
| 2021 Q3 | 53.59% | 285.67% | 270.64% | 0.5 |
經營效率單位：天
2026 Q2234.5 天39.9 天93.3 天274.3 天181.1 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 | 234.5 | 39.9 | 93.3 | 274.3 | 181.1 |
| 2026 Q1 | 234.3 | 27.2 | 71.8 | 261.5 | 189.7 |
| 2025 Q4 | 201.5 | 15.3 | 55.1 | 216.8 | 161.7 |
| 2025 Q3 | 910.4 | 54.1 | 272.3 | 964.5 | 692.2 |
| 2025 Q2 | 221.1 | 28.6 | 93.6 | 249.7 | 156.1 |
| 2025 Q1 | 164.5 | 31.1 | 81.4 | 195.6 | 114.2 |
| 2024 Q4 | 167.7 | 25.4 | 65.0 | 193.0 | 128.1 |
| 2024 Q3 | 143.8 | 19.2 | 40.7 | 163.0 | 122.3 |
| 2024 Q2 | 59.7 | 34.6 | 28.7 | 94.2 | 65.5 |
| 2024 Q1 | 1,136.4 | 301.7 | 154.2 | 1,438.1 | 1,283.9 |
| 2023 Q4 | 991.8 | 38.8 | 42.3 | 1,030.6 | 988.3 |
| 2023 Q3 | 1,981.9 | 50.7 | 263.6 | 2,032.6 | 1,769.0 |
| 2023 Q2 | 189.0 | 6.0 | 79.4 | 195.0 | 115.6 |
| 2023 Q1 | 224.7 | 6.8 | 120.4 | 231.5 | 111.1 |
| 2022 Q4 | 182.2 | 10.4 | 97.5 | 192.6 | 95.0 |
| 2022 Q3 | 110.1 | 12.1 | 57.8 | 122.2 | 64.4 |
| 2022 Q2 | 54.2 | 21.0 | 41.7 | 75.2 | 33.5 |
| 2022 Q1 | 87.4 | 93.4 | 115.6 | 180.8 | 65.2 |
| 2021 Q4 | 108.1 | 61.8 | 104.9 | 169.9 | 65.1 |
| 2021 Q3 | 83.9 | 18.5 | 64.2 | 102.4 | 38.2 |
現金流單位：億元
2026 Q2−1.33 億元−0.09 億元−1.42 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 | −1.33 | −0.09 | −1.42 |
| 2026 Q1 | 0.07 | 0.00 | 0.07 |
| 2025 Q4 | −0.06 | −0.03 | −0.09 |
| 2025 Q3 | 0.01 | −0.02 | 0.00 |
| 2025 Q2 | 0.00 | −0.01 | −0.01 |
| 2025 Q1 | −0.19 | 0.00 | −0.20 |
| 2024 Q4 | −0.13 | −0.08 | −0.22 |
| 2024 Q3 | −0.68 | −0.06 | −0.74 |
| 2024 Q2 | −0.54 | −0.01 | −0.54 |
| 2024 Q1 | 0.29 | −0.03 | 0.26 |
| 2023 Q4 | −0.64 | −0.03 | −0.66 |
| 2023 Q3 | 0.61 | −0.03 | 0.57 |
| 2023 Q2 | 0.22 | −0.10 | 0.12 |
| 2023 Q1 | 1.39 | −0.03 | 1.36 |
| 2022 Q4 | 2.53 | −0.03 | 2.50 |
| 2022 Q3 | 0.16 | −0.01 | 0.15 |
| 2022 Q2 | −0.87 | −0.01 | −0.89 |
| 2022 Q1 | −0.19 | −0.07 | −0.26 |
| 2021 Q4 | −0.29 | −0.02 | −0.31 |
| 2021 Q3 | 0.16 | −0.03 | 0.13 |
財經資料來源：FinLab