正淩
814795.9−6.6−6.44%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 Q246.09%156.32%124.02%17.0 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 | 46.09% | 156.32% | 124.02% | 17.0 |
| 2026 Q1 | 38.00% | 196.12% | 164.27% | 19.6 |
| 2025 Q4 | 36.80% | 195.56% | 169.63% | 8.8 |
| 2025 Q3 | 35.27% | 221.03% | 200.33% | 20.3 |
| 2025 Q2 | 38.07% | 208.21% | 189.62% | 25.6 |
| 2025 Q1 | 35.18% | 256.21% | 231.87% | 14.4 |
| 2024 Q4 | 37.03% | 244.77% | 214.62% | 7.6 |
| 2024 Q3 | 28.92% | 249.16% | 212.35% | 26.2 |
| 2024 Q2 | 39.00% | 176.31% | 149.51% | 51.1 |
| 2024 Q1 | 29.63% | 221.08% | 189.75% | 31.7 |
| 2023 Q4 | 40.46% | 165.50% | 144.84% | 11.5 |
| 2023 Q3 | 41.86% | 164.89% | 147.73% | 45.0 |
| 2023 Q2 | 44.40% | 155.41% | 141.21% | 23.9 |
| 2023 Q1 | 40.05% | 170.00% | 153.15% | 14.0 |
| 2022 Q4 | 44.06% | 212.58% | 189.90% | 15.3 |
| 2022 Q3 | 44.98% | 210.33% | 188.65% | 46.9 |
| 2022 Q2 | 47.83% | 240.92% | 215.41% | 38.9 |
| 2022 Q1 | 44.24% | 277.05% | 241.10% | 32.3 |
| 2021 Q4 | 43.07% | 217.10% | 183.71% | 14.3 |
| 2021 Q3 | 44.07% | 212.04% | 185.86% | 41.9 |
經營效率單位：天
2026 Q284.3 天71.2 天89.8 天155.5 天65.8 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 | 71.2 | 89.8 | 155.5 | 65.8 |
| 2026 Q1 | 79.1 | 60.1 | 91.6 | 139.2 | 47.7 |
| 2025 Q4 | 109.0 | 48.5 | 89.3 | 157.5 | 68.3 |
| 2025 Q3 | 111.8 | 36.8 | 73.7 | 148.6 | 74.8 |
| 2025 Q2 | 79.0 | 33.5 | 55.5 | 112.5 | 57.0 |
| 2025 Q1 | 87.9 | 54.8 | 68.5 | 142.7 | 74.2 |
| 2024 Q4 | 104.4 | 72.1 | 80.0 | 176.5 | 96.5 |
| 2024 Q3 | 83.2 | 66.0 | 72.9 | 149.2 | 76.2 |
| 2024 Q2 | 91.5 | 72.9 | 79.0 | 164.4 | 85.4 |
| 2024 Q1 | 88.6 | 69.4 | 78.7 | 157.9 | 79.2 |
| 2023 Q4 | 102.0 | 67.6 | 91.9 | 169.6 | 77.7 |
| 2023 Q3 | 89.1 | 53.3 | 81.0 | 142.5 | 61.5 |
| 2023 Q2 | 103.2 | 59.6 | 83.5 | 162.8 | 79.3 |
| 2023 Q1 | 106.4 | 68.9 | 95.6 | 175.3 | 79.7 |
| 2022 Q4 | 98.9 | 65.2 | 98.5 | 164.0 | 65.5 |
| 2022 Q3 | 100.6 | 56.0 | 97.8 | 156.6 | 58.8 |
| 2022 Q2 | 81.0 | 46.9 | 78.8 | 128.0 | 49.2 |
| 2022 Q1 | 85.8 | 61.6 | 89.4 | 147.3 | 57.9 |
| 2021 Q4 | 102.5 | 59.8 | 99.7 | 162.3 | 62.6 |
| 2021 Q3 | 91.9 | 46.5 | 94.4 | 138.3 | 43.9 |
現金流單位：億元
2026 Q20.02 億元−0.34 億元−0.32 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 | 0.02 | −0.34 | −0.32 |
| 2026 Q1 | −0.07 | −0.52 | −0.59 |
| 2025 Q4 | 1.67 | −0.86 | 0.81 |
| 2025 Q3 | 0.44 | −0.84 | −0.40 |
| 2025 Q2 | 0.62 | −1.31 | −0.69 |
| 2025 Q1 | 0.31 | −0.61 | −0.29 |
| 2024 Q4 | 0.28 | −1.70 | −1.41 |
| 2024 Q3 | 0.35 | −0.22 | 0.13 |
| 2024 Q2 | 0.53 | −1.69 | −1.15 |
| 2024 Q1 | −0.35 | −0.53 | −0.89 |
| 2023 Q4 | 0.33 | −0.26 | 0.07 |
| 2023 Q3 | 0.67 | −0.17 | 0.51 |
| 2023 Q2 | 0.69 | −0.19 | 0.51 |
| 2023 Q1 | −0.29 | −0.09 | −0.38 |
| 2022 Q4 | 0.86 | −0.14 | 0.72 |
| 2022 Q3 | 1.19 | −0.12 | 1.06 |
| 2022 Q2 | 0.33 | −0.05 | 0.28 |
| 2022 Q1 | 0.09 | −0.13 | −0.04 |
| 2021 Q4 | 0.45 | −0.20 | 0.25 |
| 2021 Q3 | 0.31 | −0.09 | 0.22 |
財經資料來源：FinLab