匯鑽科
843144.80−2.55−5.39%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 Q265.38%178.10%169.57%−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 | 65.38% | 178.10% | 169.57% | −6.8 |
| 2026 Q1 | 62.57% | 208.55% | 200.83% | −6.7 |
| 2025 Q4 | 53.25% | 188.09% | 179.59% | −39.2 |
| 2025 Q3 | 38.95% | 148.77% | 140.37% | −38.6 |
| 2025 Q2 | 31.95% | 168.89% | 148.76% | −6.2 |
| 2025 Q1 | 29.93% | 195.20% | 174.93% | −10.5 |
| 2024 Q4 | 31.10% | 200.49% | 181.70% | 35.4 |
| 2024 Q3 | 26.95% | 205.77% | 183.77% | 14.7 |
| 2024 Q2 | 29.07% | 199.13% | 177.94% | 12.8 |
| 2024 Q1 | 28.62% | 193.10% | 175.00% | −7.0 |
| 2023 Q4 | 31.93% | 178.68% | 162.58% | 3.8 |
| 2023 Q3 | 33.72% | 169.73% | 154.79% | 7.0 |
| 2023 Q2 | 34.19% | 170.30% | 156.84% | 7.3 |
| 2023 Q1 | 33.68% | 189.66% | 174.80% | 0.4 |
| 2022 Q4 | 36.04% | 179.69% | 155.19% | −4.9 |
| 2022 Q3 | 38.41% | 171.03% | 147.91% | 6.4 |
| 2022 Q2 | 44.32% | 147.34% | 129.13% | 10.8 |
| 2022 Q1 | 39.79% | 163.03% | 139.05% | 13.2 |
| 2021 Q4 | 40.51% | 156.93% | 132.61% | 35.4 |
| 2021 Q3 | 41.18% | 163.95% | 139.85% | 22.5 |
經營效率單位：天
2026 Q2143.0 天21.9 天22.6 天164.8 天142.2 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 | 143.0 | 21.9 | 22.6 | 164.8 | 142.2 |
| 2026 Q1 | 141.7 | 17.0 | 20.5 | 158.7 | 138.2 |
| 2025 Q4 | 139.5 | 15.4 | 21.7 | 154.9 | 133.2 |
| 2025 Q3 | 110.3 | 17.3 | 15.8 | 127.5 | 111.7 |
| 2025 Q2 | 133.9 | 33.2 | 21.4 | 167.1 | 145.7 |
| 2025 Q1 | 155.6 | 34.2 | 24.1 | 189.8 | 165.6 |
| 2024 Q4 | 116.0 | 31.0 | 23.7 | 147.0 | 123.3 |
| 2024 Q3 | 106.1 | 29.3 | 21.8 | 135.4 | 113.6 |
| 2024 Q2 | 100.8 | 30.6 | 17.7 | 131.3 | 113.6 |
| 2024 Q1 | 142.0 | 37.4 | 21.4 | 179.4 | 158.1 |
| 2023 Q4 | 113.4 | 28.3 | 22.4 | 141.6 | 119.3 |
| 2023 Q3 | 97.8 | 24.7 | 24.1 | 122.5 | 98.4 |
| 2023 Q2 | 97.8 | 24.4 | 24.2 | 122.2 | 97.9 |
| 2023 Q1 | 119.0 | 29.6 | 30.6 | 148.6 | 118.0 |
| 2022 Q4 | 140.5 | 27.3 | 30.3 | 167.7 | 137.5 |
| 2022 Q3 | 117.8 | 24.2 | 29.4 | 142.0 | 112.6 |
| 2022 Q2 | 114.8 | 22.1 | 30.6 | 136.9 | 106.3 |
| 2022 Q1 | 135.3 | 21.5 | 50.1 | 156.8 | 106.7 |
| 2021 Q4 | 107.7 | 13.4 | 45.8 | 121.1 | 75.3 |
| 2021 Q3 | 110.4 | 8.2 | 30.8 | 118.7 | 87.9 |
現金流單位：億元
2026 Q2−1.02 億元−0.74 億元−1.76 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 | −1.02 | −0.74 | −1.76 |
| 2026 Q1 | 0.45 | −0.12 | 0.33 |
| 2025 Q4 | 0.04 | −0.20 | −0.16 |
| 2025 Q3 | 0.30 | −0.15 | 0.15 |
| 2025 Q2 | −0.15 | −0.24 | −0.39 |
| 2025 Q1 | 0.89 | −0.11 | 0.78 |
| 2024 Q4 | 0.32 | −0.09 | 0.23 |
| 2024 Q3 | 0.48 | −0.10 | 0.38 |
| 2024 Q2 | 0.28 | −0.15 | 0.13 |
| 2024 Q1 | 0.14 | −0.05 | 0.08 |
| 2023 Q4 | 0.66 | −0.33 | 0.32 |
| 2023 Q3 | 0.23 | −0.23 | 0.01 |
| 2023 Q2 | 0.12 | −0.09 | 0.03 |
| 2023 Q1 | 0.77 | −0.10 | 0.67 |
| 2022 Q4 | 0.89 | −0.46 | 0.43 |
| 2022 Q3 | 0.72 | −0.07 | 0.65 |
| 2022 Q2 | 0.90 | −0.22 | 0.68 |
| 2022 Q1 | 0.42 | −0.01 | 0.41 |
| 2021 Q4 | 1.74 | −0.85 | 0.90 |
| 2021 Q3 | −0.81 | −0.21 | −1.01 |
財經資料來源：FinLab