亞泥
110236.55−0.70−1.88%收盤・資料日 2026-11-06
股期 法說 11/16
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q238.22%147.03%135.74%14.5 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 | 38.22% | 147.03% | 135.74% | 14.5 |
| 2026 Q1 | 39.06% | 129.35% | 119.02% | 6.3 |
| 2025 Q4 | 37.22% | 160.28% | 146.81% | 7.6 |
| 2025 Q3 | 38.14% | 131.96% | 121.91% | 12.1 |
| 2025 Q2 | 40.86% | 124.77% | 116.28% | 11.4 |
| 2025 Q1 | 39.44% | 121.64% | 113.08% | 5.8 |
| 2024 Q4 | 38.27% | 146.40% | 136.69% | 13.9 |
| 2024 Q3 | 38.95% | 146.29% | 136.67% | 6.6 |
| 2024 Q2 | 41.24% | 146.93% | 137.26% | 12.4 |
| 2024 Q1 | 43.71% | 141.92% | 132.95% | 9.5 |
| 2023 Q4 | 43.02% | 147.60% | 137.95% | 5.1 |
| 2023 Q3 | 42.94% | 143.74% | 134.28% | 8.2 |
| 2023 Q2 | 45.05% | 140.60% | 130.97% | 13.6 |
| 2023 Q1 | 46.07% | 143.06% | 132.90% | 8.8 |
| 2022 Q4 | 43.18% | 157.05% | 144.19% | 3.3 |
| 2022 Q3 | 43.41% | 157.85% | 144.45% | 14.9 |
| 2022 Q2 | 45.44% | 142.81% | 131.08% | 23.4 |
| 2022 Q1 | 41.15% | 161.13% | 147.25% | 16.3 |
| 2021 Q4 | 43.14% | 149.06% | 136.18% | 26.0 |
| 2021 Q3 | 43.30% | 172.09% | 158.18% | 18.8 |
經營效率單位：天
2026 Q256.2 天43.3 天53.2 天99.5 天46.4 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 | 56.2 | 43.3 | 53.2 | 99.5 | 46.4 |
| 2026 Q1 | 66.4 | 51.4 | 62.5 | 117.8 | 55.2 |
| 2025 Q4 | 57.7 | 42.5 | 55.7 | 100.2 | 44.6 |
| 2025 Q3 | 58.3 | 42.0 | 57.0 | 100.2 | 43.2 |
| 2025 Q2 | 56.7 | 41.4 | 57.0 | 98.1 | 41.1 |
| 2025 Q1 | 66.5 | 46.9 | 67.6 | 113.4 | 45.8 |
| 2024 Q4 | 53.0 | 38.7 | 57.4 | 91.8 | 34.3 |
| 2024 Q3 | 53.6 | 39.4 | 58.1 | 93.0 | 34.9 |
| 2024 Q2 | 55.2 | 43.3 | 60.9 | 98.5 | 37.6 |
| 2024 Q1 | 65.4 | 47.1 | 63.0 | 112.5 | 49.4 |
| 2023 Q4 | 56.0 | 39.5 | 53.1 | 95.5 | 42.3 |
| 2023 Q3 | 55.1 | 42.0 | 54.2 | 97.1 | 42.9 |
| 2023 Q2 | 52.1 | 41.5 | 51.8 | 93.6 | 41.8 |
| 2023 Q1 | 61.2 | 44.4 | 55.6 | 105.5 | 49.9 |
| 2022 Q4 | 50.3 | 36.6 | 41.7 | 86.8 | 45.2 |
| 2022 Q3 | 55.4 | 43.5 | 46.9 | 98.9 | 52.0 |
| 2022 Q2 | 53.9 | 39.7 | 44.9 | 93.6 | 48.6 |
| 2022 Q1 | 75.8 | 47.9 | 61.6 | 123.7 | 62.1 |
| 2021 Q4 | 53.1 | 34.2 | 46.9 | 87.3 | 40.4 |
| 2021 Q3 | 63.0 | 38.0 | 50.6 | 101.0 | 50.5 |
現金流單位：億元
2026 Q226.92 億元−12.88 億元14.03 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 | 26.92 | −12.88 | 14.03 |
| 2026 Q1 | 19.88 | −8.26 | 11.62 |
| 2025 Q4 | 36.98 | −11.15 | 25.84 |
| 2025 Q3 | 43.18 | −13.41 | 29.77 |
| 2025 Q2 | 41.43 | −8.66 | 32.78 |
| 2025 Q1 | 28.73 | −7.17 | 21.56 |
| 2024 Q4 | 48.41 | −8.69 | 39.72 |
| 2024 Q3 | 80.81 | −15.60 | 65.22 |
| 2024 Q2 | 62.80 | −10.23 | 52.58 |
| 2024 Q1 | 36.48 | −5.52 | 30.96 |
| 2023 Q4 | 32.00 | −8.18 | 23.82 |
| 2023 Q3 | 47.09 | −9.60 | 37.49 |
| 2023 Q2 | 45.09 | −14.12 | 30.97 |
| 2023 Q1 | −70.47 | −8.92 | −79.38 |
| 2022 Q4 | 30.45 | −6.61 | 23.84 |
| 2022 Q3 | 32.02 | −6.35 | 25.67 |
| 2022 Q2 | 65.05 | −6.13 | 58.92 |
| 2022 Q1 | 21.66 | −7.58 | 14.08 |
| 2021 Q4 | −12.29 | −6.64 | −18.93 |
| 2021 Q3 | 6.74 | −8.93 | −2.19 |
財經資料來源：FinLab