士紙
190345.75−1.10−2.35%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 Q248.02%100.87%100.44%−0.6 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 | 48.02% | 100.87% | 100.44% | −0.6 |
| 2026 Q1 | 48.20% | 102.96% | 102.55% | −0.5 |
| 2025 Q4 | 47.67% | 112.60% | 112.11% | 16.2 |
| 2025 Q3 | 49.42% | 101.83% | 101.37% | 16.2 |
| 2025 Q2 | 47.95% | 112.12% | 111.64% | −2.0 |
| 2025 Q1 | 49.57% | 103.05% | 102.64% | −0.4 |
| 2024 Q4 | 48.62% | 108.45% | 108.09% | −0.6 |
| 2024 Q3 | 45.36% | 152.22% | 151.71% | 3.6 |
| 2024 Q2 | 45.28% | 143.96% | 143.45% | −0.5 |
| 2024 Q1 | 53.76% | 79.82% | 79.32% | −0.3 |
| 2023 Q4 | 50.61% | 97.43% | 96.78% | −0.7 |
| 2023 Q3 | 51.28% | 89.82% | 89.13% | 16.6 |
| 2023 Q2 | 49.45% | 101.01% | 100.14% | −1.2 |
| 2023 Q1 | 47.16% | 117.04% | 116.32% | −2.7 |
| 2022 Q4 | 44.46% | 137.82% | 137.25% | −4.0 |
| 2022 Q3 | 45.29% | 121.37% | 120.69% | 42.4 |
| 2022 Q2 | 41.75% | 163.83% | 163.22% | −4.0 |
| 2022 Q1 | 36.13% | 222.69% | 221.98% | −3.8 |
| 2021 Q4 | 31.99% | 283.12% | 282.33% | −3.9 |
| 2021 Q3 | 33.06% | 265.83% | 264.91% | 1.8 |
經營效率單位：天
2026 Q2115.8 天92.6 天29.2 天208.4 天179.2 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 | 115.8 | 92.6 | 29.2 | 208.4 | 179.2 |
| 2026 Q1 | 112.0 | 97.0 | 36.9 | 209.0 | 172.1 |
| 2025 Q4 | 112.7 | 93.2 | 30.1 | 205.9 | 175.8 |
| 2025 Q3 | 120.0 | 93.4 | 20.4 | 213.4 | 193.0 |
| 2025 Q2 | 118.9 | 88.6 | 19.0 | 207.5 | 188.5 |
| 2025 Q1 | 109.4 | 94.1 | 25.4 | 203.5 | 178.1 |
| 2024 Q4 | 112.1 | 68.8 | 22.8 | 180.9 | 158.1 |
| 2024 Q3 | 120.7 | 77.1 | 30.5 | 197.8 | 167.3 |
| 2024 Q2 | 128.2 | 80.1 | 30.8 | 208.3 | 177.5 |
| 2024 Q1 | 115.5 | 79.9 | 36.9 | 195.4 | 158.5 |
| 2023 Q4 | 114.3 | 72.8 | 30.5 | 187.0 | 156.6 |
| 2023 Q3 | 117.2 | 87.7 | 43.6 | 204.8 | 161.2 |
| 2023 Q2 | 115.9 | 80.6 | 58.8 | 196.5 | 137.7 |
| 2023 Q1 | 112.5 | 57.7 | 45.9 | 170.2 | 124.4 |
| 2022 Q4 | 120.3 | 45.1 | 25.3 | 165.4 | 140.1 |
| 2022 Q3 | 119.2 | 97.0 | 39.8 | 216.2 | 176.3 |
| 2022 Q2 | 123.4 | 66.4 | 34.1 | 189.9 | 155.7 |
| 2022 Q1 | 99.8 | 68.6 | 38.2 | 168.4 | 130.2 |
| 2021 Q4 | 102.3 | 71.7 | 32.2 | 174.0 | 141.8 |
| 2021 Q3 | 95.7 | 70.1 | 28.3 | 165.8 | 137.5 |
現金流單位：億元
2026 Q2−0.03 億元−0.58 億元−0.61 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 | −0.03 | −0.58 | −0.61 |
| 2026 Q1 | −0.04 | −0.50 | −0.54 |
| 2025 Q4 | 0.43 | −0.37 | 0.06 |
| 2025 Q3 | −0.03 | −0.98 | −1.01 |
| 2025 Q2 | −0.13 | −0.56 | −0.69 |
| 2025 Q1 | 0.01 | −0.82 | −0.81 |
| 2024 Q4 | −0.39 | −1.25 | −1.64 |
| 2024 Q3 | −0.02 | −0.74 | −0.76 |
| 2024 Q2 | 0.05 | −0.63 | −0.57 |
| 2024 Q1 | −0.01 | −0.90 | −0.92 |
| 2023 Q4 | −0.32 | −0.80 | −1.11 |
| 2023 Q3 | −0.09 | −0.80 | −0.89 |
| 2023 Q2 | −0.04 | −0.26 | −0.30 |
| 2023 Q1 | −0.11 | −0.76 | −0.87 |
| 2022 Q4 | −0.81 | −0.47 | −1.28 |
| 2022 Q3 | −0.07 | −0.39 | −0.47 |
| 2022 Q2 | 0.01 | −0.71 | −0.70 |
| 2022 Q1 | 0.16 | −0.06 | 0.11 |
| 2021 Q4 | −0.63 | −0.01 | −0.64 |
| 2021 Q3 | −0.03 | −0.03 | −0.06 |
財經資料來源：FinLab