商之器
840917.20−0.65−3.64%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 Q228.92%157.48%151.57%−56.6 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 | 28.92% | 157.48% | 151.57% | −56.6 |
| 2026 Q1 | 24.25% | 186.10% | 181.12% | −2.4 |
| 2025 Q4 | 26.85% | 177.87% | 174.37% | 72.2 |
| 2025 Q3 | 34.08% | 136.52% | 132.75% | 58.1 |
| 2025 Q2 | 40.37% | 113.60% | 91.73% | −49.9 |
| 2025 Q1 | 39.87% | 124.71% | 104.81% | −60.4 |
| 2024 Q4 | 43.99% | 129.14% | 114.05% | 124.3 |
| 2024 Q3 | 49.34% | 99.14% | 75.02% | −14.8 |
| 2024 Q2 | 41.54% | 104.16% | 81.69% | −49.4 |
| 2024 Q1 | 40.34% | 123.14% | 103.32% | −37.6 |
| 2023 Q4 | 36.93% | 138.33% | 135.65% | 61.8 |
| 2023 Q3 | 37.20% | 126.21% | 121.64% | −15.9 |
| 2023 Q2 | 31.77% | 138.29% | 134.11% | −44.4 |
| 2023 Q1 | 29.62% | 152.10% | 148.14% | −53.7 |
| 2022 Q4 | 31.78% | 161.47% | 158.75% | 34.4 |
| 2022 Q3 | 30.55% | 159.83% | 134.81% | −48.0 |
| 2022 Q2 | 29.59% | 158.53% | 147.67% | −60.3 |
| 2022 Q1 | 33.69% | 158.22% | 149.74% | 93.1 |
| 2021 Q4 | 48.36% | 123.65% | 78.42% | 61.5 |
| 2021 Q3 | 50.75% | 118.02% | 73.72% | −25.0 |
經營效率單位：天
2026 Q256.9 天38.1 天34.0 天95.0 天61.0 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 | 56.9 | 38.1 | 34.0 | 95.0 | 61.0 |
| 2026 Q1 | 50.3 | 28.5 | 54.3 | 78.9 | 24.5 |
| 2025 Q4 | 39.8 | 20.2 | 72.6 | 60.0 | −12.5 |
| 2025 Q3 | 19.9 | 40.8 | 28.7 | 60.7 | 32.0 |
| 2025 Q2 | 35.2 | 328.6 | 282.2 | 363.8 | 81.6 |
| 2025 Q1 | 94.5 | 354.1 | 660.9 | 448.6 | −212.3 |
| 2024 Q4 | 11.4 | 53.9 | 77.7 | 65.3 | −12.4 |
| 2024 Q3 | 32.8 | 421.9 | 377.7 | 454.7 | 76.9 |
| 2024 Q2 | 85.7 | 283.1 | 286.7 | 368.8 | 82.1 |
| 2024 Q1 | 140.9 | 167.6 | 183.7 | 308.6 | 124.9 |
| 2023 Q4 | 34.3 | 12.3 | 22.4 | 46.6 | 24.2 |
| 2023 Q3 | 46.1 | 23.7 | 29.0 | 69.8 | 40.8 |
| 2023 Q2 | 55.5 | 18.5 | 34.9 | 74.0 | 39.1 |
| 2023 Q1 | 106.8 | 11.0 | 83.5 | 117.7 | 34.3 |
| 2022 Q4 | 34.3 | 31.9 | 39.8 | 66.2 | 26.4 |
| 2022 Q3 | 55.8 | 146.3 | 164.9 | 202.1 | 37.2 |
| 2022 Q2 | 175.7 | 75.5 | 198.2 | 251.2 | 53.1 |
| 2022 Q1 | 32.8 | 43.7 | 17.1 | 76.5 | 59.4 |
| 2021 Q4 | 47.6 | 452.8 | 93.5 | 500.5 | 406.9 |
| 2021 Q3 | 60.1 | 723.4 | 452.9 | 783.5 | 330.6 |
現金流單位：億元
2026 Q2−0.11 億元0.00 億元−0.11 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 | −0.11 | 0.00 | −0.11 |
| 2026 Q1 | 0.07 | −0.01 | 0.06 |
| 2025 Q4 | 0.22 | −0.01 | 0.22 |
| 2025 Q3 | 0.06 | 0.00 | 0.06 |
| 2025 Q2 | −0.49 | −0.01 | −0.50 |
| 2025 Q1 | −0.51 | −0.01 | −0.52 |
| 2024 Q4 | 1.21 | −0.01 | 1.20 |
| 2024 Q3 | 0.23 | 0.00 | 0.23 |
| 2024 Q2 | −0.13 | −0.01 | −0.14 |
| 2024 Q1 | −0.07 | −0.01 | −0.08 |
| 2023 Q4 | 0.06 | 0.00 | 0.06 |
| 2023 Q3 | 0.01 | 0.00 | 0.01 |
| 2023 Q2 | −0.17 | 0.00 | −0.17 |
| 2023 Q1 | 0.02 | −0.01 | 0.01 |
| 2022 Q4 | −0.03 | −0.01 | −0.04 |
| 2022 Q3 | −0.24 | 0.00 | −0.24 |
| 2022 Q2 | 0.54 | −0.04 | 0.50 |
| 2022 Q1 | −0.06 | −0.05 | −0.11 |
| 2021 Q4 | 0.08 | −0.01 | 0.07 |
| 2021 Q3 | −0.01 | 0.00 | −0.01 |