明基材
821523.40−1.40−5.65%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 Q3
2026 Q369.70%125.50%60.03%−0.4 倍
負債比率（%）
流動比率、速動比率（%）
利息保障倍數（倍）
22Q122Q323Q123Q324Q124Q325Q125Q326Q126Q3
| 期間 | 負債比率 | 流動比率 | 速動比率 | 利息保障倍數 |
|---|---|---|---|---|
| 2026 Q3 | 69.70% | 125.50% | 60.03% | −0.4 |
| 2026 Q2 | 69.50% | 105.86% | 52.18% | −0.2 |
| 2026 Q1 | 68.20% | 104.63% | 51.36% | −2.8 |
| 2025 Q4 | 67.46% | 106.23% | 51.85% | −6.4 |
| 2025 Q3 | 66.35% | 107.23% | 51.70% | −0.9 |
| 2025 Q2 | 65.34% | 107.47% | 51.22% | 1.4 |
| 2025 Q1 | 64.06% | 112.55% | 58.99% | 3.2 |
| 2024 Q4 | 63.25% | 115.40% | 64.93% | 3.6 |
| 2024 Q3 | 62.79% | 113.36% | 59.98% | 3.2 |
| 2024 Q2 | 62.31% | 119.38% | 68.61% | 4.2 |
| 2024 Q1 | 60.51% | 123.80% | 62.68% | 2.8 |
| 2023 Q4 | 57.41% | 129.11% | 60.80% | 2.9 |
| 2023 Q3 | 57.49% | 129.60% | 78.28% | 9.5 |
| 2023 Q2 | 57.83% | 127.60% | 75.09% | 8.4 |
| 2023 Q1 | 57.46% | 130.16% | 72.69% | 3.8 |
| 2022 Q4 | 54.39% | 121.82% | 68.86% | 18.8 |
| 2022 Q3 | 57.60% | 116.27% | 70.53% | 58.0 |
| 2022 Q2 | 58.68% | 115.07% | 66.15% | 22.6 |
| 2022 Q1 | 55.71% | 119.15% | 65.51% | 31.4 |
| 2021 Q4 | 58.78% | 115.87% | 61.27% | 30.7 |
經營效率單位：天
2026 Q343.8 天98.7 天73.1 天142.5 天69.4 天
週轉天數（天）
22Q122Q323Q123Q324Q124Q325Q125Q326Q126Q3
| 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 Q3 | 43.8 | 98.7 | 73.1 | 142.5 | 69.4 |
| 2026 Q2 | 43.3 | 90.7 | 66.7 | 134.0 | 67.2 |
| 2026 Q1 | 44.1 | 91.4 | 62.2 | 135.5 | 73.3 |
| 2025 Q4 | 47.5 | 96.5 | 65.9 | 144.0 | 78.0 |
| 2025 Q3 | 43.4 | 96.1 | 71.6 | 139.5 | 67.8 |
| 2025 Q2 | 44.0 | 87.6 | 70.5 | 131.6 | 61.2 |
| 2025 Q1 | 47.4 | 88.9 | 75.5 | 136.4 | 60.9 |
| 2024 Q4 | 42.9 | 77.7 | 69.9 | 120.6 | 50.7 |
| 2024 Q3 | 45.2 | 86.0 | 84.9 | 131.2 | 46.2 |
| 2024 Q2 | 44.3 | 73.4 | 72.9 | 117.7 | 44.8 |
| 2024 Q1 | 43.3 | 77.9 | 68.5 | 121.3 | 52.7 |
| 2023 Q4 | 61.5 | 95.2 | 86.5 | 156.7 | 70.2 |
| 2023 Q3 | 54.9 | 74.2 | 73.3 | 129.0 | 55.7 |
| 2023 Q2 | 49.6 | 71.0 | 67.9 | 120.6 | 52.7 |
| 2023 Q1 | 51.8 | 77.9 | 73.1 | 129.7 | 56.5 |
| 2022 Q4 | 60.3 | 84.8 | 81.8 | 145.1 | 63.3 |
| 2022 Q3 | 62.6 | 85.6 | 88.0 | 148.2 | 60.2 |
| 2022 Q2 | 52.4 | 74.8 | 83.6 | 127.3 | 43.7 |
| 2022 Q1 | 50.4 | 73.4 | 84.3 | 123.8 | 39.5 |
| 2021 Q4 | 44.7 | 74.1 | 88.7 | 118.8 | 30.1 |
現金流單位：億元
2026 Q32.32 億元−1.05 億元1.27 億元
單季現金流（億元）
22Q122Q323Q123Q324Q124Q325Q125Q326Q126Q3
| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q3 | 2.32 | −1.05 | 1.27 |
| 2026 Q2 | 3.00 | −1.56 | 1.44 |
| 2026 Q1 | 0.17 | −2.26 | −2.09 |
| 2025 Q4 | 0.42 | −2.10 | −1.68 |
| 2025 Q3 | −4.23 | −5.06 | −9.30 |
| 2025 Q2 | 6.60 | −4.77 | 1.83 |
| 2025 Q1 | 3.15 | −4.34 | −1.19 |
| 2024 Q4 | −1.30 | −3.82 | −5.11 |
| 2024 Q3 | 1.43 | −5.61 | −4.18 |
| 2024 Q2 | 5.60 | −5.93 | −0.34 |
| 2024 Q1 | 2.55 | −8.99 | −6.43 |
| 2023 Q4 | 5.60 | −4.70 | 0.90 |
| 2023 Q3 | 0.41 | −3.30 | −2.89 |
| 2023 Q2 | 3.14 | −5.59 | −2.45 |
| 2023 Q1 | 4.36 | −1.43 | 2.93 |
| 2022 Q4 | 2.89 | −2.57 | 0.33 |
| 2022 Q3 | 1.44 | −3.51 | −2.07 |
| 2022 Q2 | 0.57 | −2.24 | −1.67 |
| 2022 Q1 | 4.05 | −3.56 | 0.50 |
| 2021 Q4 | 3.01 | −2.06 | 0.95 |