金益鼎
839076.2−2.0−2.56%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 Q221.50%337.76%235.40%442.3 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 | 21.50% | 337.76% | 235.40% | 442.3 |
| 2026 Q1 | 23.50% | 316.62% | 198.61% | 371.8 |
| 2025 Q4 | 16.63% | 461.34% | 267.69% | 140.5 |
| 2025 Q3 | 14.77% | 493.77% | 295.08% | 239.8 |
| 2025 Q2 | 24.58% | 293.01% | 183.30% | 79.9 |
| 2025 Q1 | 19.74% | 363.59% | 217.10% | 272.0 |
| 2024 Q4 | 15.50% | 597.10% | 318.24% | 167.0 |
| 2024 Q3 | 17.51% | 495.05% | 240.38% | 249.8 |
| 2024 Q2 | 22.37% | 384.97% | 208.78% | 261.0 |
| 2024 Q1 | 14.93% | 682.94% | 373.93% | 251.0 |
| 2023 Q4 | 13.31% | 791.56% | 456.76% | 128.8 |
| 2023 Q3 | 14.90% | 666.62% | 408.92% | 236.7 |
| 2023 Q2 | 21.80% | 417.14% | 265.30% | 1,235.6 |
| 2023 Q1 | 16.78% | 566.40% | 324.39% | 408.9 |
| 2022 Q4 | 17.62% | 459.36% | 235.72% | 97.0 |
| 2022 Q3 | 27.16% | 305.33% | 170.43% | 77.7 |
| 2022 Q2 | 26.84% | 321.03% | 189.38% | 423.1 |
| 2022 Q1 | 18.82% | 442.56% | 275.28% | 471.6 |
| 2021 Q4 | 18.77% | 449.40% | 288.26% | 223.2 |
| 2021 Q3 | 22.24% | 372.65% | 252.46% | — |
經營效率單位：天
2026 Q231.0 天72.2 天18.8 天103.3 天84.5 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 | 31.0 | 72.2 | 18.8 | 103.3 | 84.5 |
| 2026 Q1 | 24.0 | 82.9 | 20.0 | 106.9 | 86.8 |
| 2025 Q4 | 18.6 | 95.3 | 21.1 | 113.9 | 92.8 |
| 2025 Q3 | 21.4 | 105.9 | 22.2 | 127.4 | 105.2 |
| 2025 Q2 | 15.8 | 78.6 | 17.6 | 94.4 | 76.8 |
| 2025 Q1 | 19.9 | 92.9 | 18.3 | 112.7 | 94.4 |
| 2024 Q4 | 22.4 | 93.4 | 15.8 | 115.8 | 100.0 |
| 2024 Q3 | 21.6 | 74.4 | 11.7 | 96.0 | 84.3 |
| 2024 Q2 | 20.2 | 79.6 | 11.7 | 99.8 | 88.1 |
| 2024 Q1 | 25.6 | 101.9 | 13.5 | 127.6 | 114.1 |
| 2023 Q4 | 31.5 | 96.0 | 12.7 | 127.5 | 114.8 |
| 2023 Q3 | 28.6 | 94.9 | 14.8 | 123.6 | 108.8 |
| 2023 Q2 | 21.6 | 101.6 | 15.2 | 123.3 | 108.1 |
| 2023 Q1 | 17.4 | 108.8 | 16.0 | 126.2 | 110.1 |
| 2022 Q4 | 22.2 | 106.0 | 16.2 | 128.2 | 112.0 |
| 2022 Q3 | 29.8 | 108.7 | 17.9 | 138.5 | 120.6 |
| 2022 Q2 | 21.7 | 102.5 | 19.8 | 124.1 | 104.4 |
| 2022 Q1 | 27.2 | 112.3 | 23.6 | 139.5 | 115.9 |
| 2021 Q4 | 27.2 | 84.0 | 18.8 | 111.2 | 92.4 |
| 2021 Q3 | 40.3 | 179.8 | 39.1 | 220.1 | 181.0 |
現金流單位：億元
2026 Q25.82 億元−1.77 億元4.05 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 | 5.82 | −1.77 | 4.05 |
| 2026 Q1 | 1.93 | −0.29 | 1.63 |
| 2025 Q4 | 1.28 | −0.33 | 0.95 |
| 2025 Q3 | 1.32 | −0.15 | 1.17 |
| 2025 Q2 | 1.86 | −0.31 | 1.55 |
| 2025 Q1 | 3.17 | −1.25 | 1.92 |
| 2024 Q4 | 4.03 | −1.83 | 2.21 |
| 2024 Q3 | 1.30 | −0.23 | 1.07 |
| 2024 Q2 | −0.15 | −0.13 | −0.28 |
| 2024 Q1 | −0.15 | −0.42 | −0.58 |
| 2023 Q4 | 2.11 | −0.38 | 1.72 |
| 2023 Q3 | 0.34 | −0.35 | 0.00 |
| 2023 Q2 | 0.35 | −0.04 | 0.31 |
| 2023 Q1 | 0.33 | −0.26 | 0.08 |
| 2022 Q4 | 2.80 | −0.08 | 2.72 |
| 2022 Q3 | 0.23 | −0.59 | −0.36 |
| 2022 Q2 | −1.18 | −0.14 | −1.32 |
| 2022 Q1 | 1.61 | −0.02 | 1.59 |
| 2021 Q4 | −0.69 | −0.06 | −0.75 |
| 2021 Q3 | 1.55 | −0.03 | 1.52 |
財經資料來源：FinLab