彰源
203023.95−1.40−5.52%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 Q259.66%142.78%60.91%11.6 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 | 59.66% | 142.78% | 60.91% | 11.6 |
| 2026 Q1 | 58.46% | 145.89% | 67.16% | 7.3 |
| 2025 Q4 | 57.16% | 158.52% | 65.69% | 3.1 |
| 2025 Q3 | 58.92% | 154.60% | 67.68% | 1.7 |
| 2025 Q2 | 60.44% | 159.01% | 62.09% | −0.7 |
| 2025 Q1 | 56.95% | 175.88% | 69.02% | 3.7 |
| 2024 Q4 | 58.08% | 186.53% | 74.10% | 2.7 |
| 2024 Q3 | 58.86% | 182.64% | 71.63% | 4.3 |
| 2024 Q2 | 59.79% | 187.73% | 71.49% | 4.3 |
| 2024 Q1 | 59.17% | 195.20% | 71.61% | 0.3 |
| 2023 Q4 | 59.42% | 209.21% | 84.91% | 0.7 |
| 2023 Q3 | 58.91% | 217.91% | 82.53% | 1.5 |
| 2023 Q2 | 58.69% | 162.30% | 63.56% | −1.9 |
| 2023 Q1 | 56.03% | 178.18% | 69.01% | 5.9 |
| 2022 Q4 | 57.25% | 155.98% | 56.84% | 3.1 |
| 2022 Q3 | 59.19% | 157.71% | 67.09% | 1.2 |
| 2022 Q2 | 63.20% | 147.02% | 56.33% | 16.4 |
| 2022 Q1 | 62.45% | 155.39% | 61.18% | 17.4 |
| 2021 Q4 | 65.66% | 145.51% | 51.33% | 23.6 |
| 2021 Q3 | 65.67% | 151.35% | 57.15% | 20.0 |
經營效率單位：天
2026 Q233.3 天139.1 天2.4 天172.4 天170.0 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 | 33.3 | 139.1 | 2.4 | 172.4 | 170.0 |
| 2026 Q1 | 36.0 | 146.0 | 1.7 | 182.0 | 180.3 |
| 2025 Q4 | 35.7 | 144.9 | 1.9 | 180.6 | 178.7 |
| 2025 Q3 | 33.8 | 145.5 | 1.8 | 179.3 | 177.5 |
| 2025 Q2 | 37.8 | 154.4 | 2.2 | 192.1 | 189.9 |
| 2025 Q1 | 41.1 | 161.8 | 2.1 | 202.9 | 200.8 |
| 2024 Q4 | 37.7 | 143.8 | 1.5 | 181.5 | 180.0 |
| 2024 Q3 | 38.3 | 144.5 | 2.1 | 182.9 | 180.7 |
| 2024 Q2 | 33.0 | 134.7 | 4.3 | 167.8 | 163.5 |
| 2024 Q1 | 36.4 | 145.2 | 4.6 | 181.6 | 177.0 |
| 2023 Q4 | 37.2 | 140.2 | 1.7 | 177.4 | 175.7 |
| 2023 Q3 | 34.5 | 132.8 | 1.5 | 167.2 | 165.8 |
| 2023 Q2 | 30.4 | 119.9 | 1.9 | 150.3 | 148.4 |
| 2023 Q1 | 33.1 | 148.1 | 2.4 | 181.2 | 178.8 |
| 2022 Q4 | 37.8 | 141.1 | 1.3 | 178.9 | 177.6 |
| 2022 Q3 | 34.1 | 122.6 | 1.2 | 156.7 | 155.4 |
| 2022 Q2 | 34.4 | 145.4 | 4.3 | 179.8 | 175.6 |
| 2022 Q1 | 35.4 | 147.2 | 5.7 | 182.6 | 176.9 |
| 2021 Q4 | 30.7 | 141.8 | 4.0 | 172.5 | 168.5 |
| 2021 Q3 | 31.4 | 134.2 | 3.9 | 165.6 | 161.7 |
現金流單位：億元
2026 Q2−1.45 億元−1.45 億元−2.91 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 | −1.45 | −1.45 | −2.91 |
| 2026 Q1 | 1.82 | −0.24 | 1.57 |
| 2025 Q4 | −1.26 | −1.21 | −2.47 |
| 2025 Q3 | 5.76 | −0.59 | 5.17 |
| 2025 Q2 | 4.73 | −0.87 | 3.86 |
| 2025 Q1 | 4.64 | −2.42 | 2.22 |
| 2024 Q4 | 1.51 | −0.78 | 0.73 |
| 2024 Q3 | 6.06 | −1.08 | 4.98 |
| 2024 Q2 | −1.81 | −0.43 | −2.24 |
| 2024 Q1 | 0.77 | −0.38 | 0.39 |
| 2023 Q4 | 4.79 | −2.09 | 2.70 |
| 2023 Q3 | −2.00 | −1.13 | −3.12 |
| 2023 Q2 | 2.42 | −0.44 | 1.99 |
| 2023 Q1 | 4.37 | −0.35 | 4.01 |
| 2022 Q4 | 3.08 | −1.07 | 2.01 |
| 2022 Q3 | 11.63 | −0.61 | 11.01 |
| 2022 Q2 | 8.34 | −0.29 | 8.06 |
| 2022 Q1 | 8.13 | −0.53 | 7.60 |
| 2021 Q4 | −3.81 | −1.15 | −4.96 |
| 2021 Q3 | −3.19 | −0.62 | −3.81 |
財經資料來源：FinLab