杏昌
1788125−1.0−0.79%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 Q244.24%155.59%104.97%25.9 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 | 44.24% | 155.59% | 104.97% | 25.9 |
| 2026 Q1 | 40.09% | 178.02% | 116.71% | 28.6 |
| 2025 Q4 | 39.98% | 172.48% | 116.26% | 25.8 |
| 2025 Q3 | 40.66% | 169.84% | 117.65% | 26.4 |
| 2025 Q2 | 43.07% | 157.49% | 111.13% | 30.1 |
| 2025 Q1 | 38.37% | 183.16% | 127.71% | 25.3 |
| 2024 Q4 | 39.48% | 177.17% | 121.26% | 25.0 |
| 2024 Q3 | 40.12% | 175.33% | 122.37% | 24.6 |
| 2024 Q2 | 42.49% | 163.13% | 119.34% | 48.4 |
| 2024 Q1 | 35.79% | 217.51% | 152.70% | 48.3 |
| 2023 Q4 | 35.38% | 223.49% | 160.07% | 52.1 |
| 2023 Q3 | 36.25% | 214.64% | 153.83% | 40.7 |
| 2023 Q2 | 37.81% | 200.19% | 147.77% | 30.0 |
| 2023 Q1 | 39.08% | 199.93% | 150.62% | 28.4 |
| 2022 Q4 | 45.89% | 157.99% | 107.50% | 30.1 |
| 2022 Q3 | 47.88% | 149.15% | 96.78% | 27.5 |
| 2022 Q2 | 50.27% | 141.81% | 102.11% | 51.2 |
| 2022 Q1 | 43.52% | 167.85% | 122.38% | 38.5 |
| 2021 Q4 | 48.08% | 152.52% | 105.63% | 36.2 |
| 2021 Q3 | 48.93% | 147.73% | 103.53% | 31.8 |
經營效率單位：天
2026 Q2106.3 天89.3 天70.2 天195.6 天125.4 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 | 106.3 | 89.3 | 70.2 | 195.6 | 125.4 |
| 2026 Q1 | 99.9 | 85.1 | 72.2 | 184.9 | 112.8 |
| 2025 Q4 | 103.0 | 82.2 | 75.7 | 185.2 | 109.6 |
| 2025 Q3 | 105.2 | 77.1 | 72.3 | 182.3 | 109.9 |
| 2025 Q2 | 103.2 | 74.2 | 69.0 | 177.5 | 108.5 |
| 2025 Q1 | 102.0 | 76.9 | 73.8 | 178.9 | 105.1 |
| 2024 Q4 | 105.9 | 82.0 | 79.0 | 187.9 | 108.9 |
| 2024 Q3 | 109.4 | 80.7 | 77.4 | 190.1 | 112.7 |
| 2024 Q2 | 100.5 | 75.5 | 75.2 | 176.0 | 100.7 |
| 2024 Q1 | 110.2 | 87.1 | 90.5 | 197.3 | 106.8 |
| 2023 Q4 | 107.6 | 79.1 | 85.8 | 186.7 | 100.9 |
| 2023 Q3 | 104.5 | 74.5 | 76.6 | 179.0 | 102.5 |
| 2023 Q2 | 103.9 | 79.8 | 74.9 | 183.7 | 108.8 |
| 2023 Q1 | 101.9 | 86.7 | 81.6 | 188.7 | 107.1 |
| 2022 Q4 | 110.0 | 96.0 | 88.4 | 206.0 | 117.7 |
| 2022 Q3 | 115.6 | 89.1 | 81.1 | 204.6 | 123.5 |
| 2022 Q2 | 63.4 | 40.9 | 36.2 | 104.2 | 68.0 |
| 2022 Q1 | 108.4 | 83.4 | 74.1 | 191.7 | 117.6 |
| 2021 Q4 | 123.5 | 97.8 | 90.0 | 221.3 | 131.3 |
| 2021 Q3 | 128.3 | 91.1 | 88.9 | 219.4 | 130.6 |
現金流單位：億元
2026 Q21.55 億元−0.19 億元1.36 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 | 1.55 | −0.19 | 1.36 |
| 2026 Q1 | −0.29 | −0.17 | −0.46 |
| 2025 Q4 | 1.59 | −0.29 | 1.30 |
| 2025 Q3 | 1.53 | −0.22 | 1.31 |
| 2025 Q2 | 2.05 | −0.36 | 1.68 |
| 2025 Q1 | −0.17 | −0.18 | −0.35 |
| 2024 Q4 | 2.35 | −0.08 | 2.27 |
| 2024 Q3 | 1.85 | −2.09 | −0.23 |
| 2024 Q2 | 2.05 | −0.24 | 1.81 |
| 2024 Q1 | −0.45 | −0.02 | −0.47 |
| 2023 Q4 | 1.88 | −0.20 | 1.68 |
| 2023 Q3 | 1.72 | −0.04 | 1.68 |
| 2023 Q2 | 1.79 | −0.06 | 1.73 |
| 2023 Q1 | −0.04 | −0.11 | −0.16 |
| 2022 Q4 | 2.24 | −0.12 | 2.12 |
| 2022 Q3 | 0.59 | −0.24 | 0.36 |
| 2022 Q2 | 2.05 | −0.09 | 1.96 |
| 2022 Q1 | 0.04 | −0.54 | −0.49 |
| 2021 Q4 | 2.93 | −0.30 | 2.64 |
| 2021 Q3 | −0.06 | −0.41 | −0.47 |