志超
821336.15−1.70−4.49%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 Q247.82%177.28%141.83%6.4 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 | 47.82% | 177.28% | 141.83% | 6.4 |
| 2026 Q1 | 48.99% | 172.88% | 145.42% | 3.3 |
| 2025 Q4 | 46.26% | 176.16% | 152.69% | 5.7 |
| 2025 Q3 | 47.49% | 168.02% | 148.39% | 5.7 |
| 2025 Q2 | 48.25% | 166.39% | 146.17% | 7.7 |
| 2025 Q1 | 44.99% | 175.54% | 156.06% | 6.7 |
| 2024 Q4 | 46.06% | 172.98% | 152.42% | 7.8 |
| 2024 Q3 | 45.41% | 170.40% | 150.21% | 6.3 |
| 2024 Q2 | 46.50% | 160.71% | 140.96% | 7.5 |
| 2024 Q1 | 46.15% | 158.57% | 142.09% | 3.6 |
| 2023 Q4 | 48.15% | 148.24% | 133.43% | 8.2 |
| 2023 Q3 | 48.68% | 143.05% | 128.11% | 9.3 |
| 2023 Q2 | 48.90% | 141.83% | 126.33% | 10.5 |
| 2023 Q1 | 45.73% | 149.66% | 132.80% | 7.4 |
| 2022 Q4 | 46.78% | 148.78% | 131.20% | 11.0 |
| 2022 Q3 | 48.53% | 147.20% | 130.44% | 12.5 |
| 2022 Q2 | 53.22% | 136.62% | 119.21% | 29.2 |
| 2022 Q1 | 51.98% | 147.01% | 126.85% | 43.3 |
| 2021 Q4 | 54.49% | 146.44% | 126.75% | 72.4 |
| 2021 Q3 | 57.40% | 146.05% | 124.65% | 34.9 |
經營效率單位：天
2026 Q2130.4 天78.0 天98.4 天208.4 天110.0 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 | 130.4 | 78.0 | 98.4 | 208.4 | 110.0 |
| 2026 Q1 | 137.7 | 64.2 | 96.1 | 201.9 | 105.8 |
| 2025 Q4 | 140.4 | 52.5 | 89.8 | 192.9 | 103.0 |
| 2025 Q3 | 133.7 | 47.0 | 81.6 | 180.6 | 99.0 |
| 2025 Q2 | 130.6 | 46.4 | 81.4 | 177.0 | 95.6 |
| 2025 Q1 | 135.9 | 46.4 | 83.8 | 182.3 | 98.6 |
| 2024 Q4 | 147.2 | 52.2 | 89.8 | 199.4 | 109.7 |
| 2024 Q3 | 135.5 | 48.4 | 80.0 | 183.9 | 103.9 |
| 2024 Q2 | 130.6 | 44.4 | 75.2 | 175.0 | 99.8 |
| 2024 Q1 | 147.1 | 43.5 | 75.1 | 190.5 | 115.4 |
| 2023 Q4 | 165.1 | 46.2 | 84.8 | 211.3 | 126.4 |
| 2023 Q3 | 145.5 | 39.7 | 75.9 | 185.2 | 109.3 |
| 2023 Q2 | 135.3 | 40.7 | 70.5 | 176.0 | 105.6 |
| 2023 Q1 | 147.8 | 47.2 | 72.4 | 195.0 | 122.7 |
| 2022 Q4 | 147.3 | 49.7 | 68.7 | 196.9 | 128.2 |
| 2022 Q3 | 195.1 | 58.6 | 86.9 | 253.7 | 166.8 |
| 2022 Q2 | 165.6 | 48.4 | 79.7 | 214.0 | 134.3 |
| 2022 Q1 | 153.2 | 46.7 | 78.5 | 199.9 | 121.4 |
| 2021 Q4 | 147.6 | 45.7 | 77.5 | 193.3 | 115.7 |
| 2021 Q3 | 136.1 | 46.6 | 76.3 | 182.7 | 106.4 |
現金流單位：億元
2026 Q2−4.33 億元−1.13 億元−5.46 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 | −4.33 | −1.13 | −5.46 |
| 2026 Q1 | −1.26 | −1.20 | −2.46 |
| 2025 Q4 | 0.82 | −1.67 | −0.84 |
| 2025 Q3 | 3.01 | −1.09 | 1.92 |
| 2025 Q2 | 4.34 | −2.46 | 1.88 |
| 2025 Q1 | 0.61 | −1.85 | −1.24 |
| 2024 Q4 | 10.72 | −1.64 | 9.07 |
| 2024 Q3 | 7.38 | −1.63 | 5.75 |
| 2024 Q2 | 1.21 | −2.68 | −1.46 |
| 2024 Q1 | 6.84 | −2.71 | 4.12 |
| 2023 Q4 | 13.17 | −4.01 | 9.16 |
| 2023 Q3 | 5.55 | −1.95 | 3.60 |
| 2023 Q2 | 2.65 | −5.48 | −2.83 |
| 2023 Q1 | 7.88 | −3.83 | 4.05 |
| 2022 Q4 | 12.26 | −2.48 | 9.78 |
| 2022 Q3 | 24.98 | −3.79 | 21.19 |
| 2022 Q2 | 10.99 | −3.42 | 7.56 |
| 2022 Q1 | 6.36 | −5.52 | 0.84 |
| 2021 Q4 | 11.18 | −3.20 | 7.98 |
| 2021 Q3 | 4.26 | −3.11 | 1.15 |
財經資料來源：FinLab