上曜
13169.33−0.39−4.01%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 Q247.40%151.21%43.98%7.4 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 | 47.40% | 151.21% | 43.98% | 7.4 |
| 2026 Q1 | 46.36% | 168.71% | 53.21% | 3.3 |
| 2025 Q4 | 45.72% | 171.19% | 50.23% | 27.1 |
| 2025 Q3 | 45.03% | 192.94% | 59.87% | 20.6 |
| 2025 Q2 | 49.87% | 171.61% | 41.60% | 4.0 |
| 2025 Q1 | 48.80% | 175.88% | 43.89% | 0.0 |
| 2024 Q4 | 52.97% | 166.13% | 33.46% | −2.0 |
| 2024 Q3 | 49.54% | 163.20% | 29.83% | −0.2 |
| 2024 Q2 | 44.83% | 184.04% | 46.19% | 3.4 |
| 2024 Q1 | 47.88% | 172.02% | 34.27% | 0.9 |
| 2023 Q4 | 53.94% | 153.27% | 30.40% | −0.5 |
| 2023 Q3 | 53.72% | 160.29% | 34.52% | −0.8 |
| 2023 Q2 | 56.13% | 150.14% | 25.80% | 0.2 |
| 2023 Q1 | 54.20% | 164.33% | 24.87% | 0.0 |
| 2022 Q4 | 54.92% | 167.17% | 28.61% | 0.3 |
| 2022 Q3 | 54.03% | 177.77% | 29.97% | 5.9 |
| 2022 Q2 | 52.47% | 183.61% | 37.06% | −1.6 |
| 2022 Q1 | 50.06% | 179.97% | 36.17% | 4.0 |
| 2021 Q4 | 49.07% | 187.76% | 34.96% | −4.1 |
| 2021 Q3 | 54.12% | 167.07% | 42.54% | 6.4 |
經營效率單位：天
2026 Q236.0 天791.7 天63.5 天827.7 天764.2 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 | 36.0 | 791.7 | 63.5 | 827.7 | 764.2 |
| 2026 Q1 | 30.5 | 821.4 | 59.5 | 851.9 | 792.4 |
| 2025 Q4 | 28.9 | 930.0 | 49.1 | 958.9 | 909.8 |
| 2025 Q3 | 30.5 | 1,704.3 | 61.0 | 1,734.8 | 1,673.8 |
| 2025 Q2 | 27.9 | 1,497.0 | 53.5 | 1,524.9 | 1,471.4 |
| 2025 Q1 | 29.8 | 2,791.8 | 114.5 | 2,821.7 | 2,707.2 |
| 2024 Q4 | 47.9 | 2,691.5 | 138.2 | 2,739.4 | 2,601.2 |
| 2024 Q3 | 64.6 | 3,034.6 | 172.8 | 3,099.2 | 2,926.4 |
| 2024 Q2 | 44.2 | 3,145.7 | 193.7 | 3,189.9 | 2,996.2 |
| 2024 Q1 | 61.4 | 4,425.0 | 347.8 | 4,486.4 | 4,138.6 |
| 2023 Q4 | 68.2 | 4,415.9 | 324.3 | 4,484.1 | 4,159.8 |
| 2023 Q3 | 62.8 | 4,757.0 | 273.3 | 4,819.8 | 4,546.5 |
| 2023 Q2 | 68.4 | 5,053.3 | 323.2 | 5,121.7 | 4,798.5 |
| 2023 Q1 | 47.1 | 2,285.1 | 170.0 | 2,332.2 | 2,162.2 |
| 2022 Q4 | 45.5 | 2,232.3 | 206.8 | 2,277.8 | 2,071.0 |
| 2022 Q3 | 25.0 | 1,087.8 | 87.1 | 1,112.8 | 1,025.7 |
| 2022 Q2 | 25.7 | 896.7 | 39.7 | 922.4 | 882.7 |
| 2022 Q1 | 55.6 | 2,004.5 | 91.1 | 2,060.1 | 1,969.0 |
| 2021 Q4 | 77.8 | 2,365.8 | 109.8 | 2,443.7 | 2,333.9 |
| 2021 Q3 | 48.1 | 1,888.7 | 68.8 | 1,936.8 | 1,868.0 |
現金流單位：億元
2026 Q2−0.56 億元−2.11 億元−2.67 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 | −0.56 | −2.11 | −2.67 |
| 2026 Q1 | −5.14 | −0.16 | −5.30 |
| 2025 Q4 | −0.12 | −0.12 | −0.23 |
| 2025 Q3 | 2.02 | −0.08 | 1.94 |
| 2025 Q2 | 0.65 | −0.11 | 0.53 |
| 2025 Q1 | −4.95 | −0.35 | −5.30 |
| 2024 Q4 | −4.38 | −0.09 | −4.46 |
| 2024 Q3 | −15.00 | −0.12 | −15.11 |
| 2024 Q2 | −1.87 | −0.16 | −2.03 |
| 2024 Q1 | −2.22 | −0.07 | −2.28 |
| 2023 Q4 | −1.68 | −0.05 | −1.73 |
| 2023 Q3 | −1.73 | −0.09 | −1.82 |
| 2023 Q2 | −1.68 | −0.05 | −1.73 |
| 2023 Q1 | −1.99 | −0.41 | −2.40 |
| 2022 Q4 | −0.34 | −0.21 | −0.55 |
| 2022 Q3 | −2.84 | −0.65 | −3.50 |
| 2022 Q2 | −1.04 | −0.34 | −1.38 |
| 2022 Q1 | −0.95 | −0.01 | −0.95 |
| 2021 Q4 | −1.59 | −0.05 | −1.63 |
| 2021 Q3 | −0.44 | 0.00 | −0.44 |