商億-KY
848246.45−1.55−3.23%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 Q233.02%148.71%107.59%240.9 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 | 33.02% | 148.71% | 107.59% | 240.9 |
| 2026 Q1 | 28.28% | 163.84% | 115.14% | 43.4 |
| 2025 Q4 | 32.56% | 146.19% | 105.68% | 20.6 |
| 2025 Q3 | 33.28% | 138.52% | 94.52% | 76.5 |
| 2025 Q2 | 37.44% | 125.53% | 87.72% | 111.1 |
| 2025 Q1 | 26.70% | 170.85% | 120.39% | 160.3 |
| 2024 Q4 | 26.06% | 181.79% | 136.39% | 286.0 |
| 2024 Q3 | 26.30% | 171.14% | 119.31% | 224.3 |
| 2024 Q2 | 30.90% | 148.84% | 106.28% | 243.7 |
| 2024 Q1 | 26.07% | 165.61% | 114.65% | 153.9 |
| 2023 Q4 | 27.75% | 149.26% | 106.67% | −7.5 |
| 2023 Q3 | 26.57% | 159.36% | 106.89% | 218.6 |
| 2023 Q2 | 37.15% | 127.85% | 93.43% | 218.3 |
| 2023 Q1 | 24.04% | 201.64% | 144.60% | 101.3 |
| 2022 Q4 | 25.32% | 189.49% | 132.51% | 74.2 |
| 2022 Q3 | 28.85% | 171.83% | 117.26% | 242.8 |
| 2022 Q2 | 38.37% | 140.22% | 97.06% | 549.4 |
| 2022 Q1 | 26.02% | 204.82% | 131.62% | 302.6 |
| 2021 Q4 | 27.82% | 198.05% | 130.38% | 412.2 |
| 2021 Q3 | 28.24% | 202.75% | 120.41% | 362.0 |
經營效率單位：天
2026 Q258.2 天97.4 天46.3 天155.6 天109.3 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 | 58.2 | 97.4 | 46.3 | 155.6 | 109.3 |
| 2026 Q1 | 61.2 | 93.5 | 44.0 | 154.6 | 110.6 |
| 2025 Q4 | 57.9 | 93.7 | 43.5 | 151.6 | 108.1 |
| 2025 Q3 | 47.6 | 100.7 | 44.1 | 148.4 | 104.2 |
| 2025 Q2 | 57.3 | 102.9 | 44.4 | 160.2 | 115.8 |
| 2025 Q1 | 59.3 | 100.6 | 44.9 | 159.9 | 115.0 |
| 2024 Q4 | 47.9 | 84.7 | 36.0 | 132.5 | 96.6 |
| 2024 Q3 | 45.2 | 93.1 | 35.7 | 138.3 | 102.6 |
| 2024 Q2 | 40.1 | 96.4 | 35.5 | 136.4 | 101.0 |
| 2024 Q1 | 44.5 | 100.7 | 37.1 | 145.2 | 108.0 |
| 2023 Q4 | 45.7 | 83.0 | 31.1 | 128.7 | 97.6 |
| 2023 Q3 | 43.1 | 100.1 | 32.8 | 143.2 | 110.3 |
| 2023 Q2 | 43.9 | 112.8 | 34.0 | 156.7 | 122.7 |
| 2023 Q1 | 46.1 | 107.3 | 36.3 | 153.4 | 117.1 |
| 2022 Q4 | 41.1 | 86.7 | 31.5 | 127.8 | 96.4 |
| 2022 Q3 | 40.7 | 85.4 | 33.5 | 126.1 | 92.6 |
| 2022 Q2 | 35.3 | 89.0 | 31.9 | 124.3 | 92.4 |
| 2022 Q1 | 50.4 | 119.7 | 39.9 | 170.2 | 130.2 |
| 2021 Q4 | 38.6 | 90.1 | 30.3 | 128.6 | 98.3 |
| 2021 Q3 | 40.5 | 103.5 | 56.1 | 144.0 | 87.9 |
現金流單位：億元
2026 Q22.69 億元−0.07 億元2.62 億元
單季現金流（億元）
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| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | 2.69 | −0.07 | 2.62 |
| 2026 Q1 | 1.23 | −0.22 | 1.01 |
| 2025 Q4 | 0.60 | −0.10 | 0.50 |
| 2025 Q3 | 2.64 | −0.07 | 2.56 |
| 2025 Q2 | 0.89 | −0.27 | 0.62 |
| 2025 Q1 | 0.70 | −0.07 | 0.63 |
| 2024 Q4 | 2.80 | 0.02 | 2.81 |
| 2024 Q3 | 1.84 | −0.15 | 1.69 |
| 2024 Q2 | 1.00 | −0.02 | 0.97 |
| 2024 Q1 | 1.02 | −0.74 | 0.28 |
| 2023 Q4 | 2.13 | −0.46 | 1.67 |
| 2023 Q3 | 2.59 | −0.35 | 2.24 |
| 2023 Q2 | 2.05 | −1.42 | 0.63 |
| 2023 Q1 | 1.54 | −0.42 | 1.12 |
| 2022 Q4 | 4.38 | −0.99 | 3.39 |
| 2022 Q3 | 4.26 | −0.87 | 3.39 |
| 2022 Q2 | 3.45 | −1.11 | 2.34 |
| 2022 Q1 | 3.48 | −1.57 | 1.90 |
| 2021 Q4 | 3.44 | −2.31 | 1.13 |
| 2021 Q3 | 1.92 | −0.29 | 1.63 |