南亞
1303239.5−9.5−3.82%收盤・資料日 2026-11-06
股期 法說 11/9
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q231.17%177.84%114.60%31.8 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 | 31.17% | 177.84% | 114.60% | 31.8 |
| 2026 Q1 | 38.16% | 147.43% | 92.72% | 16.7 |
| 2025 Q4 | 39.11% | 132.02% | 83.72% | 6.6 |
| 2025 Q3 | 41.42% | 116.05% | 77.85% | 4.8 |
| 2025 Q2 | 43.05% | 150.35% | 102.89% | −2.8 |
| 2025 Q1 | 41.84% | 149.19% | 102.61% | 1.8 |
| 2024 Q4 | 41.28% | 131.87% | 90.55% | 1.7 |
| 2024 Q3 | 41.02% | 138.77% | 95.91% | 1.4 |
| 2024 Q2 | 41.36% | 160.79% | 117.72% | 3.0 |
| 2024 Q1 | 41.86% | 168.75% | 125.18% | 2.1 |
| 2023 Q4 | 41.86% | 169.12% | 125.32% | 1.0 |
| 2023 Q3 | 41.99% | 162.47% | 120.31% | 5.7 |
| 2023 Q2 | 44.25% | 138.12% | 103.84% | 3.0 |
| 2023 Q1 | 44.55% | 139.84% | 104.80% | 3.1 |
| 2022 Q4 | 40.76% | 142.59% | 108.04% | 3.8 |
| 2022 Q3 | 41.02% | 172.39% | 129.01% | 10.3 |
| 2022 Q2 | 42.01% | 165.17% | 124.30% | 49.8 |
| 2022 Q1 | 34.22% | 233.19% | 173.93% | 54.1 |
| 2021 Q4 | 35.88% | 224.52% | 168.83% | 65.5 |
| 2021 Q3 | 36.76% | 221.78% | 171.75% | 71.0 |
經營效率單位：天
2026 Q258.6 天78.3 天19.3 天136.9 天117.6 天
週轉天數（天）
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| 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 | 58.6 | 78.3 | 19.3 | 136.9 | 117.6 |
| 2026 Q1 | 62.7 | 81.1 | 20.7 | 143.8 | 123.0 |
| 2025 Q4 | 61.0 | 79.6 | 20.5 | 140.6 | 120.0 |
| 2025 Q3 | 58.4 | 77.7 | 20.2 | 136.1 | 115.8 |
| 2025 Q2 | 58.0 | 76.0 | 20.8 | 134.0 | 113.2 |
| 2025 Q1 | 57.4 | 76.5 | 22.0 | 133.9 | 111.9 |
| 2024 Q4 | 53.8 | 75.5 | 21.4 | 129.3 | 108.0 |
| 2024 Q3 | 56.7 | 78.0 | 23.1 | 134.6 | 111.5 |
| 2024 Q2 | 54.1 | 74.9 | 23.9 | 129.0 | 105.1 |
| 2024 Q1 | 57.4 | 83.0 | 26.6 | 140.3 | 113.8 |
| 2023 Q4 | 57.8 | 79.3 | 27.8 | 137.1 | 109.2 |
| 2023 Q3 | 55.1 | 75.7 | 27.8 | 130.8 | 103.0 |
| 2023 Q2 | 58.1 | 82.0 | 29.9 | 140.1 | 110.2 |
| 2023 Q1 | 63.5 | 80.9 | 30.3 | 144.4 | 114.1 |
| 2022 Q4 | 60.3 | 76.4 | 28.3 | 136.6 | 108.3 |
| 2022 Q3 | 58.8 | 72.5 | 27.8 | 131.3 | 103.6 |
| 2022 Q2 | 56.1 | 69.3 | 29.3 | 125.4 | 96.2 |
| 2022 Q1 | 54.0 | 64.5 | 27.8 | 118.5 | 90.6 |
| 2021 Q4 | 52.4 | 59.5 | 26.0 | 111.9 | 85.9 |
| 2021 Q3 | 52.1 | 55.5 | 25.2 | 107.6 | 82.4 |
現金流單位：億元
2026 Q259.53 億元−34.64 億元24.89 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 | 59.53 | −34.64 | 24.89 |
| 2026 Q1 | 12.07 | −43.12 | −31.06 |
| 2025 Q4 | −40.48 | −38.12 | −78.61 |
| 2025 Q3 | 68.62 | −28.16 | 40.46 |
| 2025 Q2 | 84.76 | −20.70 | 64.06 |
| 2025 Q1 | 20.30 | −26.30 | −6.00 |
| 2024 Q4 | 75.20 | −22.66 | 52.54 |
| 2024 Q3 | 46.55 | −37.01 | 9.54 |
| 2024 Q2 | 4.10 | −29.10 | −25.00 |
| 2024 Q1 | 56.27 | −37.64 | 18.63 |
| 2023 Q4 | 108.87 | −60.49 | 48.38 |
| 2023 Q3 | 42.80 | −59.92 | −17.12 |
| 2023 Q2 | 121.66 | −48.43 | 73.23 |
| 2023 Q1 | 113.61 | −70.74 | 42.86 |
| 2022 Q4 | 185.70 | −68.19 | 117.51 |
| 2022 Q3 | 183.86 | −75.45 | 108.41 |
| 2022 Q2 | 234.79 | −66.30 | 168.48 |
| 2022 Q1 | 128.81 | −102.47 | 26.33 |
| 2021 Q4 | 268.62 | −83.56 | 185.06 |
| 2021 Q3 | 264.55 | −74.97 | 189.58 |
財經資料來源：FinLab