上銀
2049274.5−10.0−3.51%收盤・資料日 2026-11-06
股期 法說 11/10
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q231.19%225.94%143.14%20.1 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 | 31.19% | 225.94% | 143.14% | 20.1 |
| 2026 Q1 | 31.29% | 229.46% | 139.50% | 14.2 |
| 2025 Q4 | 30.83% | 232.88% | 141.19% | 9.0 |
| 2025 Q3 | 30.76% | 230.95% | 129.41% | 12.0 |
| 2025 Q2 | 32.07% | 216.57% | 122.80% | 2.4 |
| 2025 Q1 | 32.65% | 218.60% | 127.60% | 13.4 |
| 2024 Q4 | 31.87% | 240.13% | 142.05% | 7.0 |
| 2024 Q3 | 31.00% | 239.79% | 133.03% | 18.5 |
| 2024 Q2 | 32.95% | 217.11% | 129.76% | 16.8 |
| 2024 Q1 | 33.02% | 215.54% | 125.70% | 12.6 |
| 2023 Q4 | 31.73% | 241.56% | 139.78% | 6.7 |
| 2023 Q3 | 33.11% | 226.02% | 127.19% | 17.4 |
| 2023 Q2 | 35.48% | 200.79% | 113.45% | 18.6 |
| 2023 Q1 | 36.62% | 189.88% | 106.99% | 13.5 |
| 2022 Q4 | 32.94% | 215.92% | 114.93% | 13.8 |
| 2022 Q3 | 36.06% | 167.54% | 93.83% | 38.7 |
| 2022 Q2 | 41.93% | 133.26% | 73.42% | 34.6 |
| 2022 Q1 | 42.41% | 128.39% | 69.13% | 41.1 |
| 2021 Q4 | 40.30% | 133.93% | 70.06% | 15.6 |
| 2021 Q3 | 41.51% | 139.40% | 78.84% | 45.0 |
經營效率單位：天
2026 Q253.7 天134.0 天63.3 天187.7 天124.4 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 | 53.7 | 134.0 | 63.3 | 187.7 | 124.4 |
| 2026 Q1 | 62.4 | 150.6 | 68.5 | 213.0 | 144.5 |
| 2025 Q4 | 58.0 | 140.7 | 60.0 | 198.7 | 138.7 |
| 2025 Q3 | 57.2 | 159.0 | 63.0 | 216.2 | 153.2 |
| 2025 Q2 | 59.3 | 163.5 | 64.6 | 222.8 | 158.1 |
| 2025 Q1 | 66.4 | 166.4 | 70.1 | 232.8 | 162.8 |
| 2024 Q4 | 60.6 | 148.3 | 65.9 | 208.9 | 143.0 |
| 2024 Q3 | 56.6 | 154.9 | 69.6 | 211.5 | 141.8 |
| 2024 Q2 | 54.1 | 156.6 | 67.6 | 210.7 | 143.1 |
| 2024 Q1 | 58.0 | 172.6 | 67.6 | 230.5 | 162.9 |
| 2023 Q4 | 57.4 | 169.0 | 66.2 | 226.4 | 160.2 |
| 2023 Q3 | 52.5 | 175.1 | 68.0 | 227.6 | 159.6 |
| 2023 Q2 | 50.9 | 180.6 | 60.5 | 231.6 | 171.1 |
| 2023 Q1 | 54.7 | 201.8 | 63.9 | 256.5 | 192.6 |
| 2022 Q4 | 66.2 | 217.7 | 86.3 | 283.8 | 197.5 |
| 2022 Q3 | 58.0 | 166.2 | 77.2 | 224.2 | 146.9 |
| 2022 Q2 | 55.7 | 158.6 | 73.8 | 214.3 | 140.4 |
| 2022 Q1 | 54.3 | 161.4 | 77.1 | 215.8 | 138.7 |
| 2021 Q4 | 66.7 | 172.0 | 91.0 | 238.7 | 147.7 |
| 2021 Q3 | 67.3 | 141.8 | 80.8 | 209.2 | 128.4 |
現金流單位：億元
2026 Q221.12 億元−2.56 億元18.56 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 | 21.12 | −2.56 | 18.56 |
| 2026 Q1 | 14.49 | −2.61 | 11.88 |
| 2025 Q4 | 17.15 | −5.75 | 11.41 |
| 2025 Q3 | 11.46 | −3.73 | 7.73 |
| 2025 Q2 | 8.71 | −4.26 | 4.44 |
| 2025 Q1 | 10.90 | −3.18 | 7.72 |
| 2024 Q4 | 10.80 | −7.91 | 2.89 |
| 2024 Q3 | 8.17 | −7.73 | 0.44 |
| 2024 Q2 | 13.69 | −5.34 | 8.35 |
| 2024 Q1 | 12.41 | −7.83 | 4.58 |
| 2023 Q4 | 11.41 | −6.19 | 5.21 |
| 2023 Q3 | 21.41 | −5.11 | 16.30 |
| 2023 Q2 | 22.45 | −7.75 | 14.70 |
| 2023 Q1 | 6.39 | −3.95 | 2.44 |
| 2022 Q4 | 17.07 | −3.34 | 13.73 |
| 2022 Q3 | 27.63 | −3.48 | 24.15 |
| 2022 Q2 | 21.47 | −6.80 | 14.67 |
| 2022 Q1 | 10.99 | −2.43 | 8.57 |
| 2021 Q4 | 23.46 | −4.41 | 19.05 |
| 2021 Q3 | 22.73 | −2.13 | 20.60 |
財經資料來源：FinLab