佳龍
995519.75−0.35−1.74%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 Q255.29%196.03%62.36%10.4 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 | 55.29% | 196.03% | 62.36% | 10.4 |
| 2026 Q1 | 59.29% | 171.31% | 88.20% | 1.5 |
| 2025 Q4 | 56.17% | 231.63% | 76.46% | 11.0 |
| 2025 Q3 | 57.94% | 261.67% | 139.59% | 1.4 |
| 2025 Q2 | 57.66% | 295.91% | 126.63% | −2.4 |
| 2025 Q1 | 56.44% | 411.56% | 269.40% | −0.4 |
| 2024 Q4 | 56.40% | 55.92% | 34.11% | −8.8 |
| 2024 Q3 | 54.23% | 64.55% | 39.60% | −1.7 |
| 2024 Q2 | 54.67% | 68.34% | 38.89% | −1.8 |
| 2024 Q1 | 55.08% | 71.94% | 34.22% | −2.9 |
| 2023 Q4 | 53.53% | 73.12% | 27.40% | −2.4 |
| 2023 Q3 | 53.75% | 83.10% | 29.53% | −1.6 |
| 2023 Q2 | 52.10% | 86.65% | 33.79% | 0.7 |
| 2023 Q1 | 54.04% | 90.33% | 34.14% | −3.3 |
| 2022 Q4 | 51.33% | 85.51% | 35.32% | −3.6 |
| 2022 Q3 | 50.14% | 87.18% | 29.35% | −4.6 |
| 2022 Q2 | 49.16% | 92.74% | 31.13% | −4.5 |
| 2022 Q1 | 49.24% | 100.35% | 40.46% | −2.8 |
| 2021 Q4 | 47.86% | 98.50% | 37.95% | −8.1 |
| 2021 Q3 | 47.94% | 85.41% | 21.51% | −9.7 |
經營效率單位：天
2026 Q28.2 天88.4 天10.9 天96.6 天85.7 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 | 8.2 | 88.4 | 10.9 | 96.6 | 85.7 |
| 2026 Q1 | 7.1 | 80.8 | 7.8 | 87.9 | 80.1 |
| 2025 Q4 | 6.8 | 62.0 | 4.2 | 68.8 | 64.5 |
| 2025 Q3 | 5.5 | 66.1 | 4.6 | 71.6 | 67.0 |
| 2025 Q2 | 7.0 | 47.9 | 3.0 | 54.9 | 51.9 |
| 2025 Q1 | 12.8 | 60.6 | 3.5 | 73.4 | 69.9 |
| 2024 Q4 | 9.7 | 54.2 | 3.2 | 63.9 | 60.7 |
| 2024 Q3 | 9.0 | 69.2 | 3.4 | 78.3 | 74.9 |
| 2024 Q2 | 7.6 | 68.9 | 2.0 | 76.6 | 74.6 |
| 2024 Q1 | 9.9 | 108.1 | 1.8 | 118.0 | 116.2 |
| 2023 Q4 | 9.9 | 129.1 | 11.1 | 139.0 | 127.9 |
| 2023 Q3 | 10.7 | 136.1 | 13.9 | 146.8 | 132.9 |
| 2023 Q2 | 8.1 | 116.5 | 12.9 | 124.6 | 111.7 |
| 2023 Q1 | 10.4 | 155.8 | 20.6 | 166.2 | 145.5 |
| 2022 Q4 | 10.4 | 170.6 | 21.7 | 181.0 | 159.4 |
| 2022 Q3 | 10.6 | 180.7 | 22.4 | 191.2 | 168.8 |
| 2022 Q2 | 10.9 | 163.0 | 31.9 | 173.9 | 142.0 |
| 2022 Q1 | 8.2 | 117.5 | 23.5 | 125.7 | 102.2 |
| 2021 Q4 | 9.5 | 124.8 | 15.0 | 134.3 | 119.3 |
| 2021 Q3 | 15.0 | 190.2 | 21.2 | 205.1 | 184.0 |
現金流單位：億元
2026 Q2−0.82 億元0.18 億元−0.64 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 | −0.82 | 0.18 | −0.64 |
| 2026 Q1 | 0.55 | −0.37 | 0.18 |
| 2025 Q4 | −0.71 | −0.23 | −0.94 |
| 2025 Q3 | 0.55 | −0.16 | 0.39 |
| 2025 Q2 | −0.78 | −0.06 | −0.85 |
| 2025 Q1 | 0.17 | −0.21 | −0.04 |
| 2024 Q4 | −0.10 | −0.26 | −0.35 |
| 2024 Q3 | 0.42 | −0.05 | 0.37 |
| 2024 Q2 | 0.83 | −0.09 | 0.74 |
| 2024 Q1 | 0.26 | −0.01 | 0.25 |
| 2023 Q4 | 0.09 | −0.01 | 0.08 |
| 2023 Q3 | −0.24 | −0.08 | −0.31 |
| 2023 Q2 | 0.72 | −0.03 | 0.69 |
| 2023 Q1 | 0.11 | −0.08 | 0.03 |
| 2022 Q4 | 0.21 | −0.17 | 0.04 |
| 2022 Q3 | 0.10 | −0.01 | 0.09 |
| 2022 Q2 | −0.77 | −0.06 | −0.83 |
| 2022 Q1 | 1.02 | −0.16 | 0.86 |
| 2021 Q4 | 0.87 | −0.17 | 0.70 |
| 2021 Q3 | 0.04 | −0.44 | −0.41 |
財經資料來源：FinLab