冠好
835416.20+0.25+1.57%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 Q249.29%123.61%62.78%12.4 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 | 49.29% | 123.61% | 62.78% | 12.4 |
| 2026 Q1 | 49.92% | 118.61% | 55.99% | 4.2 |
| 2025 Q4 | 50.23% | 116.78% | 54.58% | 7.0 |
| 2025 Q3 | 51.06% | 113.34% | 55.14% | 9.0 |
| 2025 Q2 | 51.64% | 108.43% | 56.84% | −19.4 |
| 2025 Q1 | 49.28% | 120.18% | 64.40% | 1.3 |
| 2024 Q4 | 51.09% | 119.54% | 64.42% | 5.3 |
| 2024 Q3 | 52.25% | 115.70% | 47.73% | 0.1 |
| 2024 Q2 | 53.46% | 117.12% | 45.54% | 5.2 |
| 2024 Q1 | 53.52% | 116.62% | 51.69% | 9.2 |
| 2023 Q4 | 54.34% | 112.51% | 50.17% | −1.8 |
| 2023 Q3 | 54.23% | 114.67% | 57.01% | 8.2 |
| 2023 Q2 | 54.75% | 111.81% | 57.44% | 4.8 |
| 2023 Q1 | 54.73% | 112.38% | 58.30% | 0.6 |
| 2022 Q4 | 54.73% | 114.51% | 58.92% | −5.1 |
| 2022 Q3 | 54.46% | 118.38% | 59.65% | 16.5 |
| 2022 Q2 | 45.83% | 124.60% | 85.37% | 11.6 |
| 2022 Q1 | 43.37% | 133.74% | 90.17% | 12.8 |
| 2021 Q4 | 44.36% | 130.66% | 88.19% | 63.5 |
| 2021 Q3 | 51.98% | 106.49% | 78.73% | −0.7 |
經營效率單位：天
2026 Q288.9 天102.9 天79.6 天191.8 天112.2 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 | 88.9 | 102.9 | 79.6 | 191.8 | 112.2 |
| 2026 Q1 | 85.6 | 91.6 | 78.7 | 177.3 | 98.6 |
| 2025 Q4 | 86.1 | 93.3 | 71.0 | 179.4 | 108.5 |
| 2025 Q3 | 91.6 | 102.5 | 77.1 | 194.1 | 117.0 |
| 2025 Q2 | 84.7 | 98.6 | 81.1 | 183.3 | 102.2 |
| 2025 Q1 | 84.8 | 94.3 | 77.9 | 179.1 | 101.2 |
| 2024 Q4 | 90.6 | 92.2 | 75.0 | 182.8 | 107.8 |
| 2024 Q3 | 90.2 | 95.5 | 82.8 | 185.7 | 102.9 |
| 2024 Q2 | 98.4 | 98.0 | 78.2 | 196.5 | 118.2 |
| 2024 Q1 | 94.9 | 95.9 | 71.0 | 190.7 | 119.7 |
| 2023 Q4 | 104.4 | 105.0 | 98.4 | 209.4 | 111.0 |
| 2023 Q3 | 92.4 | 93.0 | 93.3 | 185.4 | 92.1 |
| 2023 Q2 | 95.8 | 92.1 | 97.3 | 187.8 | 90.5 |
| 2023 Q1 | 101.3 | 85.0 | 82.1 | 186.3 | 104.2 |
| 2022 Q4 | 114.8 | 96.6 | 63.6 | 211.3 | 147.7 |
| 2022 Q3 | 104.3 | 108.9 | 89.8 | 213.2 | 123.4 |
| 2022 Q2 | 93.3 | 107.3 | 101.6 | 200.6 | 98.9 |
| 2022 Q1 | 102.0 | 108.1 | 103.1 | 210.2 | 107.1 |
| 2021 Q4 | 96.9 | 95.3 | 90.8 | 192.2 | 101.4 |
| 2021 Q3 | 108.4 | 106.3 | 113.4 | 214.7 | 101.3 |
現金流單位：億元
2026 Q20.11 億元−0.12 億元−0.01 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 | 0.11 | −0.12 | −0.01 |
| 2026 Q1 | 0.38 | −0.02 | 0.36 |
| 2025 Q4 | 0.91 | −0.07 | 0.84 |
| 2025 Q3 | 0.26 | −0.01 | 0.25 |
| 2025 Q2 | −1.21 | −0.02 | −1.23 |
| 2025 Q1 | 0.32 | −0.01 | 0.31 |
| 2024 Q4 | 0.71 | −0.06 | 0.65 |
| 2024 Q3 | −0.11 | −0.01 | −0.12 |
| 2024 Q2 | 0.54 | −0.05 | 0.49 |
| 2024 Q1 | 0.73 | −0.02 | 0.71 |
| 2023 Q4 | −0.61 | 0.00 | −0.62 |
| 2023 Q3 | 0.74 | −0.02 | 0.73 |
| 2023 Q2 | 0.23 | −0.01 | 0.22 |
| 2023 Q1 | 0.62 | −0.01 | 0.62 |
| 2022 Q4 | 0.05 | 0.00 | 0.05 |
| 2022 Q3 | 0.55 | −0.02 | 0.53 |
| 2022 Q2 | 0.58 | −0.01 | 0.57 |
| 2022 Q1 | 0.54 | 0.00 | 0.54 |
| 2021 Q4 | −0.09 | −0.01 | −0.10 |
| 2021 Q3 | 0.12 | −0.07 | 0.06 |