益張
834281.9+0.7+0.86%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 Q243.54%164.50%123.75%53.4 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 | 43.54% | 164.50% | 123.75% | 53.4 |
| 2026 Q1 | 35.19% | 216.29% | 150.23% | 38.6 |
| 2025 Q4 | 38.39% | 198.93% | 147.84% | 44.1 |
| 2025 Q3 | 40.04% | 193.47% | 130.93% | 34.6 |
| 2025 Q2 | 42.82% | 181.19% | 124.51% | 13.3 |
| 2025 Q1 | 41.18% | 194.48% | 147.34% | 31.1 |
| 2024 Q4 | 40.30% | 174.70% | 134.76% | 46.1 |
| 2024 Q3 | 42.34% | 160.85% | 115.07% | 28.0 |
| 2024 Q2 | 44.20% | 156.25% | 118.59% | 40.2 |
| 2024 Q1 | 40.61% | 176.36% | 131.80% | 42.6 |
| 2023 Q4 | 46.11% | 155.83% | 118.76% | 20.4 |
| 2023 Q3 | 47.21% | 145.53% | 104.14% | 29.9 |
| 2023 Q2 | 46.43% | 145.82% | 113.22% | 34.6 |
| 2023 Q1 | 38.24% | 192.43% | 142.84% | 19.5 |
| 2022 Q4 | 40.22% | 185.27% | 130.44% | 13.5 |
| 2022 Q3 | 43.23% | 145.68% | 99.69% | 52.1 |
| 2022 Q2 | 49.75% | 129.63% | 98.61% | 75.4 |
| 2022 Q1 | 44.64% | 147.13% | 112.87% | 76.9 |
| 2021 Q4 | 46.54% | 138.99% | 98.24% | 43.8 |
| 2021 Q3 | 46.91% | 137.76% | 94.69% | 35.1 |
經營效率單位：天
2026 Q240.9 天54.4 天23.2 天95.3 天72.1 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 | 40.9 | 54.4 | 23.2 | 95.3 | 72.1 |
| 2026 Q1 | 48.8 | 59.1 | 27.4 | 107.9 | 80.4 |
| 2025 Q4 | 38.8 | 46.1 | 22.0 | 84.9 | 62.8 |
| 2025 Q3 | 40.9 | 56.1 | 23.4 | 97.0 | 73.6 |
| 2025 Q2 | 41.6 | 58.1 | 22.8 | 99.7 | 76.8 |
| 2025 Q1 | 55.0 | 62.8 | 29.5 | 117.9 | 88.3 |
| 2024 Q4 | 39.5 | 43.4 | 20.7 | 82.9 | 62.2 |
| 2024 Q3 | 51.6 | 56.7 | 24.1 | 108.3 | 84.2 |
| 2024 Q2 | 48.8 | 53.9 | 21.2 | 102.6 | 81.4 |
| 2024 Q1 | 49.3 | 60.4 | 25.5 | 109.6 | 84.2 |
| 2023 Q4 | 43.3 | 53.4 | 26.9 | 96.7 | 69.8 |
| 2023 Q3 | 47.1 | 58.2 | 28.3 | 105.2 | 77.0 |
| 2023 Q2 | 42.9 | 53.1 | 21.1 | 96.0 | 74.9 |
| 2023 Q1 | 47.9 | 65.4 | 23.5 | 113.4 | 89.9 |
| 2022 Q4 | 52.8 | 70.6 | 25.4 | 123.4 | 98.0 |
| 2022 Q3 | 62.4 | 55.6 | 28.2 | 118.0 | 89.8 |
| 2022 Q2 | 61.4 | 40.6 | 27.6 | 102.0 | 74.4 |
| 2022 Q1 | 56.3 | 40.9 | 27.8 | 97.2 | 69.4 |
| 2021 Q4 | 51.1 | 48.6 | 29.5 | 99.7 | 70.2 |
| 2021 Q3 | 47.1 | 49.6 | 23.5 | 96.7 | 73.2 |
現金流單位：億元
2026 Q20.96 億元−0.05 億元0.91 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 | 0.96 | −0.05 | 0.91 |
| 2026 Q1 | 0.15 | −0.14 | 0.01 |
| 2025 Q4 | 1.28 | −0.08 | 1.20 |
| 2025 Q3 | 0.99 | −0.16 | 0.83 |
| 2025 Q2 | 0.36 | −0.03 | 0.33 |
| 2025 Q1 | −0.05 | −0.05 | −0.10 |
| 2024 Q4 | 1.46 | −0.13 | 1.34 |
| 2024 Q3 | 1.02 | −0.07 | 0.96 |
| 2024 Q2 | 0.63 | −0.05 | 0.58 |
| 2024 Q1 | 0.41 | −0.03 | 0.38 |
| 2023 Q4 | 0.66 | −0.05 | 0.60 |
| 2023 Q3 | 0.30 | −0.08 | 0.23 |
| 2023 Q2 | 0.43 | −0.06 | 0.37 |
| 2023 Q1 | 0.61 | −0.04 | 0.57 |
| 2022 Q4 | 1.07 | −0.03 | 1.04 |
| 2022 Q3 | 1.41 | −0.09 | 1.32 |
| 2022 Q2 | 0.78 | −0.09 | 0.69 |
| 2022 Q1 | 0.47 | −0.10 | 0.38 |
| 2021 Q4 | 0.47 | −0.07 | 0.40 |
| 2021 Q3 | 0.65 | −0.06 | 0.59 |