業旺
147523.50−0.95−3.89%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 Q229.37%356.92%329.17%35.5 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 | 29.37% | 356.92% | 329.17% | 35.5 |
| 2026 Q1 | 32.42% | 318.48% | 298.38% | 61.7 |
| 2025 Q4 | 32.57% | 316.57% | 292.16% | 30.0 |
| 2025 Q3 | 31.50% | 355.71% | 330.49% | 93.0 |
| 2025 Q2 | 35.11% | 319.44% | 294.69% | −113.2 |
| 2025 Q1 | 29.21% | 399.19% | 375.18% | 119.3 |
| 2024 Q4 | 33.22% | 339.92% | 320.72% | 237.7 |
| 2024 Q3 | 32.56% | 353.30% | 343.56% | 134.5 |
| 2024 Q2 | 36.88% | 302.16% | 290.73% | 398.0 |
| 2024 Q1 | 23.74% | 410.18% | 399.67% | — |
| 2023 Q4 | 21.78% | 456.39% | 441.91% | — |
| 2023 Q3 | 20.13% | 499.96% | 481.75% | — |
| 2023 Q2 | 23.24% | 431.25% | 423.09% | 88,457.0 |
| 2023 Q1 | 18.87% | 529.75% | 510.45% | 3,853.2 |
| 2022 Q4 | 21.26% | 472.50% | 445.73% | 2,066.5 |
| 2022 Q3 | 18.46% | 551.24% | 518.49% | 6,909.9 |
| 2022 Q2 | 20.02% | 502.78% | 473.50% | 17,930.0 |
| 2022 Q1 | 21.08% | 478.01% | 440.01% | 13,816.0 |
| 2021 Q4 | 21.07% | 476.84% | 448.39% | 16,310.3 |
| 2021 Q3 | 12.85% | 783.77% | 729.56% | — |
經營效率單位：天
2026 Q2132.8 天37.4 天116.9 天170.2 天53.3 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 | 132.8 | 37.4 | 116.9 | 170.2 | 53.3 |
| 2026 Q1 | 137.2 | 42.2 | 120.4 | 179.4 | 58.9 |
| 2025 Q4 | 122.1 | 43.6 | 106.3 | 165.7 | 59.4 |
| 2025 Q3 | 122.8 | 47.7 | 101.6 | 170.5 | 68.9 |
| 2025 Q2 | 114.6 | 43.6 | 107.2 | 158.2 | 51.0 |
| 2025 Q1 | 116.3 | 40.8 | 143.8 | 157.1 | 13.3 |
| 2024 Q4 | 96.8 | 22.0 | 119.8 | 118.8 | −1.0 |
| 2024 Q3 | 90.1 | 16.1 | 113.1 | 106.2 | −6.9 |
| 2024 Q2 | 80.0 | 15.0 | 103.5 | 95.1 | −8.4 |
| 2024 Q1 | 82.5 | 14.4 | 105.0 | 96.8 | −8.2 |
| 2023 Q4 | 89.5 | 18.7 | 108.5 | 108.1 | −0.4 |
| 2023 Q3 | 95.9 | 16.7 | 120.3 | 112.5 | −7.7 |
| 2023 Q2 | 94.7 | 14.5 | 104.4 | 109.2 | 4.8 |
| 2023 Q1 | 88.6 | 21.4 | 89.0 | 110.0 | 21.0 |
| 2022 Q4 | 85.2 | 25.8 | 84.9 | 111.0 | 26.1 |
| 2022 Q3 | 95.1 | 27.6 | 86.1 | 122.7 | 36.5 |
| 2022 Q2 | 88.3 | 28.7 | 83.1 | 117.1 | 33.9 |
| 2022 Q1 | 91.6 | 28.4 | 82.4 | 120.0 | 37.6 |
| 2021 Q4 | 63.8 | 23.3 | 60.5 | 87.2 | 26.6 |
| 2021 Q3 | 50.2 | 34.0 | 46.1 | 84.3 | 38.2 |
現金流單位：億元
2026 Q20.47 億元0.00 億元0.47 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 | 0.47 | 0.00 | 0.47 |
| 2026 Q1 | 0.26 | −0.02 | 0.25 |
| 2025 Q4 | 1.85 | −0.06 | 1.79 |
| 2025 Q3 | 1.23 | −0.01 | 1.22 |
| 2025 Q2 | −0.74 | — | −0.74 |
| 2025 Q1 | 0.46 | — | 0.46 |
| 2024 Q4 | 2.12 | 0.00 | 2.12 |
| 2024 Q3 | 0.46 | −0.01 | 0.46 |
| 2024 Q2 | 0.70 | — | 0.70 |
| 2024 Q1 | 1.22 | — | 1.22 |
| 2023 Q4 | 0.75 | — | 0.75 |
| 2023 Q3 | −0.22 | — | −0.22 |
| 2023 Q2 | 2.13 | — | 2.13 |
| 2023 Q1 | 0.26 | — | 0.26 |
| 2022 Q4 | 0.50 | — | 0.50 |
| 2022 Q3 | 0.58 | — | 0.58 |
| 2022 Q2 | 1.11 | — | 1.11 |
| 2022 Q1 | 0.25 | — | 0.25 |
| 2021 Q4 | 0.15 | 0.00 | 0.15 |
| 2021 Q3 | −0.02 | 0.00 | −0.02 |