朋程
8255112.5−4.5−3.85%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 Q234.88%111.29%78.90%6.8 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 | 34.88% | 111.29% | 78.90% | 6.8 |
| 2026 Q1 | 38.50% | 113.43% | 80.88% | 7.7 |
| 2025 Q4 | 36.61% | 113.89% | 77.83% | 5.6 |
| 2025 Q3 | 37.84% | 102.73% | 72.13% | 8.9 |
| 2025 Q2 | 41.26% | 117.71% | 81.93% | 2.0 |
| 2025 Q1 | 40.25% | 145.60% | 103.44% | 12.1 |
| 2024 Q4 | 36.44% | 172.76% | 120.99% | 9.4 |
| 2024 Q3 | 36.05% | 179.87% | 128.24% | 12.1 |
| 2024 Q2 | 36.20% | 139.60% | 103.31% | 13.7 |
| 2024 Q1 | 36.29% | 147.56% | 110.13% | 12.8 |
| 2023 Q4 | 34.90% | 158.91% | 120.46% | 1.3 |
| 2023 Q3 | 35.24% | 182.46% | 137.47% | 8.9 |
| 2023 Q2 | 46.35% | 112.97% | 85.50% | 16.2 |
| 2023 Q1 | 50.28% | 76.12% | 46.34% | 7.3 |
| 2022 Q4 | 41.40% | 92.21% | 58.70% | 11.8 |
| 2022 Q3 | 36.17% | 135.48% | 83.24% | 25.2 |
| 2022 Q2 | 37.01% | 131.72% | 81.20% | 21.1 |
| 2022 Q1 | 36.37% | 133.35% | 84.62% | 37.0 |
| 2021 Q4 | 33.28% | 99.37% | 68.83% | 14.5 |
| 2021 Q3 | 32.80% | 102.01% | 67.96% | 30.2 |
經營效率單位：天
2026 Q261.9 天84.9 天47.8 天146.8 天98.9 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 | 61.9 | 84.9 | 47.8 | 146.8 | 98.9 |
| 2026 Q1 | 61.0 | 85.8 | 44.7 | 146.8 | 102.2 |
| 2025 Q4 | 66.7 | 95.4 | 46.8 | 162.1 | 115.3 |
| 2025 Q3 | 59.9 | 84.3 | 40.9 | 144.2 | 103.3 |
| 2025 Q2 | 54.7 | 82.0 | 41.0 | 136.6 | 95.6 |
| 2025 Q1 | 59.2 | 85.7 | 41.5 | 144.9 | 103.4 |
| 2024 Q4 | 62.8 | 93.4 | 47.4 | 156.2 | 108.8 |
| 2024 Q3 | 57.5 | 86.6 | 50.1 | 144.1 | 94.0 |
| 2024 Q2 | 54.9 | 84.8 | 52.7 | 139.7 | 87.0 |
| 2024 Q1 | 54.7 | 85.1 | 52.0 | 139.8 | 87.8 |
| 2023 Q4 | 56.1 | 88.8 | 49.9 | 144.9 | 95.0 |
| 2023 Q3 | 54.3 | 88.4 | 42.6 | 142.8 | 100.1 |
| 2023 Q2 | 58.6 | 92.3 | 38.4 | 150.9 | 112.4 |
| 2023 Q1 | 62.1 | 96.2 | 47.0 | 158.3 | 111.3 |
| 2022 Q4 | 63.2 | 90.3 | 46.7 | 153.6 | 106.9 |
| 2022 Q3 | 58.1 | 90.2 | 39.0 | 148.3 | 109.4 |
| 2022 Q2 | 63.6 | 100.1 | 45.6 | 163.7 | 118.1 |
| 2022 Q1 | 59.7 | 91.5 | 46.0 | 151.3 | 105.2 |
| 2021 Q4 | 63.9 | 100.4 | 45.6 | 164.4 | 118.8 |
| 2021 Q3 | 67.1 | 96.0 | 41.7 | 163.1 | 121.4 |
現金流單位：億元
2026 Q25.23 億元−1.12 億元4.11 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 | 5.23 | −1.12 | 4.11 |
| 2026 Q1 | 2.77 | −0.13 | 2.63 |
| 2025 Q4 | 4.74 | −4.34 | 0.40 |
| 2025 Q3 | 0.67 | −1.33 | −0.67 |
| 2025 Q2 | 3.41 | −0.74 | 2.67 |
| 2025 Q1 | 5.68 | −0.66 | 5.02 |
| 2024 Q4 | 1.92 | −0.90 | 1.02 |
| 2024 Q3 | 1.27 | −1.47 | −0.20 |
| 2024 Q2 | 3.34 | −0.05 | 3.29 |
| 2024 Q1 | 2.91 | −1.05 | 1.86 |
| 2023 Q4 | 3.16 | −2.87 | 0.29 |
| 2023 Q3 | 2.41 | −1.42 | 0.99 |
| 2023 Q2 | 2.27 | −0.25 | 2.02 |
| 2023 Q1 | 1.49 | −0.28 | 1.20 |
| 2022 Q4 | 3.23 | −1.45 | 1.78 |
| 2022 Q3 | 0.76 | −0.29 | 0.46 |
| 2022 Q2 | 1.93 | −0.51 | 1.42 |
| 2022 Q1 | 0.76 | −1.12 | −0.36 |
| 2021 Q4 | 3.46 | −0.80 | 2.65 |
| 2021 Q3 | 0.66 | −1.17 | −0.51 |
財經資料來源：FinLab