國統
893640.40−1.35−3.23%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 Q243.73%183.13%155.52%33.1 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 | 43.73% | 183.13% | 155.52% | 33.1 |
| 2026 Q1 | 38.10% | 233.46% | 201.53% | 38.2 |
| 2025 Q4 | 39.22% | 212.27% | 184.50% | 42.7 |
| 2025 Q3 | 40.12% | 200.22% | 173.31% | 57.6 |
| 2025 Q2 | 41.14% | 192.84% | 165.95% | 38.6 |
| 2025 Q1 | 38.28% | 225.56% | 196.03% | 28.9 |
| 2024 Q4 | 39.79% | 190.83% | 161.14% | 46.9 |
| 2024 Q3 | 40.36% | 197.36% | 168.90% | 62.5 |
| 2024 Q2 | 39.44% | 186.07% | 160.80% | 97.5 |
| 2024 Q1 | 37.64% | 205.72% | 177.00% | 91.1 |
| 2023 Q4 | 37.60% | 282.65% | 250.00% | 90.1 |
| 2023 Q3 | 36.94% | 266.92% | 239.30% | 77.9 |
| 2023 Q2 | 38.82% | 246.79% | 209.49% | 37.7 |
| 2023 Q1 | 36.58% | 276.64% | 247.04% | 63.8 |
| 2022 Q4 | 37.81% | 269.76% | 238.04% | 28.9 |
| 2022 Q3 | 35.13% | 233.31% | 194.33% | 35.1 |
| 2022 Q2 | 36.02% | 209.71% | 178.26% | 30.0 |
| 2022 Q1 | 49.72% | 145.13% | 103.28% | 0.2 |
| 2021 Q4 | 49.24% | 142.11% | 101.83% | 7.7 |
| 2021 Q3 | 48.53% | 127.32% | 88.80% | 4.3 |
經營效率單位：天
2026 Q241.3 天19.8 天59.2 天61.0 天1.9 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 | 41.3 | 19.8 | 59.2 | 61.0 | 1.9 |
| 2026 Q1 | 41.1 | 15.0 | 55.3 | 56.1 | 0.9 |
| 2025 Q4 | 39.4 | 14.5 | 58.0 | 53.9 | −4.1 |
| 2025 Q3 | 36.7 | 18.1 | 61.2 | 54.8 | −6.4 |
| 2025 Q2 | 34.9 | 25.8 | 60.1 | 60.7 | 0.6 |
| 2025 Q1 | 35.6 | 28.8 | 62.1 | 64.3 | 2.2 |
| 2024 Q4 | 41.5 | 28.8 | 63.9 | 70.3 | 6.5 |
| 2024 Q3 | 54.2 | 32.6 | 80.6 | 86.8 | 6.2 |
| 2024 Q2 | 38.8 | 27.8 | 70.6 | 66.6 | −4.0 |
| 2024 Q1 | 43.7 | 36.6 | 86.6 | 80.3 | −6.3 |
| 2023 Q4 | 39.3 | 30.9 | 69.7 | 70.2 | 0.5 |
| 2023 Q3 | 43.7 | 40.3 | 79.7 | 84.1 | 4.4 |
| 2023 Q2 | 47.3 | 45.0 | 82.3 | 92.2 | 10.0 |
| 2023 Q1 | 59.5 | 54.7 | 98.1 | 114.1 | 16.0 |
| 2022 Q4 | 51.4 | 48.6 | 80.9 | 100.0 | 19.0 |
| 2022 Q3 | 50.2 | 44.5 | 70.3 | 94.7 | 24.5 |
| 2022 Q2 | 53.6 | 95.3 | 84.9 | 148.9 | 64.0 |
| 2022 Q1 | 71.2 | 128.9 | 100.2 | 200.1 | 99.9 |
| 2021 Q4 | 55.2 | 98.0 | 82.5 | 153.2 | 70.8 |
| 2021 Q3 | 54.6 | 100.6 | 87.1 | 155.2 | 68.1 |
現金流單位：億元
2026 Q20.18 億元−0.13 億元0.05 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 | 0.18 | −0.13 | 0.05 |
| 2026 Q1 | 4.75 | −0.37 | 4.38 |
| 2025 Q4 | 2.54 | −0.17 | 2.36 |
| 2025 Q3 | −0.22 | −0.28 | −0.50 |
| 2025 Q2 | 1.49 | −0.35 | 1.14 |
| 2025 Q1 | 3.34 | −2.14 | 1.21 |
| 2024 Q4 | 5.84 | −0.56 | 5.27 |
| 2024 Q3 | −1.23 | −0.44 | −1.67 |
| 2024 Q2 | −0.84 | −0.46 | −1.30 |
| 2024 Q1 | 2.69 | −0.25 | 2.44 |
| 2023 Q4 | 5.90 | −0.61 | 5.29 |
| 2023 Q3 | 0.91 | −0.19 | 0.72 |
| 2023 Q2 | 2.02 | −0.08 | 1.94 |
| 2023 Q1 | 3.04 | −0.19 | 2.85 |
| 2022 Q4 | 1.17 | −0.07 | 1.11 |
| 2022 Q3 | −0.57 | −0.05 | −0.61 |
| 2022 Q2 | 3.11 | −0.04 | 3.07 |
| 2022 Q1 | 2.23 | −0.28 | 1.95 |
| 2021 Q4 | 2.09 | −0.19 | 1.91 |
| 2021 Q3 | 0.06 | −0.33 | −0.26 |
財經資料來源：FinLab