為升
223177.6−2.9−3.60%收盤・資料日 2026-11-06
股期
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q258.96%129.07%79.74%0.3 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 | 58.96% | 129.07% | 79.74% | 0.3 |
| 2026 Q1 | 58.45% | 152.64% | 97.31% | 3.2 |
| 2025 Q4 | 59.34% | 155.62% | 101.60% | −12.3 |
| 2025 Q3 | 57.99% | 133.03% | 85.29% | 1.9 |
| 2025 Q2 | 59.44% | 126.12% | 88.93% | −11.0 |
| 2025 Q1 | 52.87% | 151.84% | 116.37% | 6.4 |
| 2024 Q4 | 52.47% | 153.45% | 117.29% | 30.5 |
| 2024 Q3 | 51.91% | 178.09% | 132.22% | 5.0 |
| 2024 Q2 | 53.86% | 213.40% | 162.22% | 2.6 |
| 2024 Q1 | 49.01% | 247.70% | 182.27% | 10.8 |
| 2023 Q4 | 48.93% | 250.57% | 174.70% | −3.8 |
| 2023 Q3 | 47.91% | 259.24% | 187.06% | 13.8 |
| 2023 Q2 | 49.59% | 211.37% | 155.95% | 12.6 |
| 2023 Q1 | 45.69% | 236.40% | 170.96% | 16.8 |
| 2022 Q4 | 46.86% | 233.17% | 165.06% | 21.0 |
| 2022 Q3 | 49.24% | 233.74% | 166.70% | 12.7 |
| 2022 Q2 | 48.47% | 171.09% | 117.68% | 11.7 |
| 2022 Q1 | 48.77% | 171.71% | 121.22% | 20.5 |
| 2021 Q4 | 51.28% | 163.83% | 120.11% | 10.6 |
| 2021 Q3 | 49.48% | 168.53% | 111.81% | 15.8 |
經營效率單位：天
2026 Q2162.2 天331.0 天105.8 天493.1 天387.4 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 | 162.2 | 331.0 | 105.8 | 493.1 | 387.4 |
| 2026 Q1 | 155.6 | 318.9 | 104.1 | 474.5 | 370.4 |
| 2025 Q4 | 113.9 | 184.4 | 64.2 | 298.3 | 234.1 |
| 2025 Q3 | 143.8 | 225.6 | 75.6 | 369.5 | 293.9 |
| 2025 Q2 | 176.4 | 225.9 | 72.7 | 402.3 | 329.6 |
| 2025 Q1 | 162.2 | 210.0 | 84.9 | 372.2 | 287.3 |
| 2024 Q4 | 100.3 | 108.2 | 48.7 | 208.5 | 159.8 |
| 2024 Q3 | 129.4 | 146.5 | 60.3 | 275.9 | 215.6 |
| 2024 Q2 | 140.5 | 157.0 | 56.9 | 297.5 | 240.6 |
| 2024 Q1 | 143.1 | 163.3 | 59.5 | 306.4 | 246.9 |
| 2023 Q4 | 163.5 | 152.1 | 64.5 | 315.6 | 251.1 |
| 2023 Q3 | 167.8 | 180.6 | 85.7 | 348.4 | 262.7 |
| 2023 Q2 | 158.3 | 215.5 | 97.0 | 373.8 | 276.8 |
| 2023 Q1 | 121.6 | 170.0 | 66.5 | 291.6 | 225.1 |
| 2022 Q4 | 140.6 | 222.8 | 78.4 | 363.4 | 285.0 |
| 2022 Q3 | 158.1 | 229.9 | 79.7 | 388.0 | 308.3 |
| 2022 Q2 | 146.3 | 285.7 | 106.1 | 432.1 | 326.0 |
| 2022 Q1 | 141.2 | 224.0 | 98.1 | 365.2 | 267.1 |
| 2021 Q4 | 126.3 | 195.6 | 95.8 | 321.8 | 226.1 |
| 2021 Q3 | 138.5 | 216.0 | 118.1 | 354.5 | 236.4 |
現金流單位：億元
2026 Q20.65 億元−2.55 億元−1.90 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 | 0.65 | −2.55 | −1.90 |
| 2026 Q1 | 0.51 | −0.43 | 0.08 |
| 2025 Q4 | −2.21 | −1.16 | −3.38 |
| 2025 Q3 | 2.40 | −0.96 | 1.43 |
| 2025 Q2 | 1.97 | −0.47 | 1.50 |
| 2025 Q1 | −0.23 | −4.62 | −4.85 |
| 2024 Q4 | −0.04 | −0.20 | −0.24 |
| 2024 Q3 | −0.02 | −1.42 | −1.44 |
| 2024 Q2 | −0.78 | −0.65 | −1.43 |
| 2024 Q1 | 3.59 | −0.92 | 2.67 |
| 2023 Q4 | −2.89 | −1.42 | −4.32 |
| 2023 Q3 | −0.88 | −1.55 | −2.44 |
| 2023 Q2 | 0.25 | −2.88 | −2.64 |
| 2023 Q1 | −0.23 | −0.17 | −0.41 |
| 2022 Q4 | 6.25 | −2.69 | 3.56 |
| 2022 Q3 | 2.41 | −0.29 | 2.11 |
| 2022 Q2 | 1.06 | −0.25 | 0.81 |
| 2022 Q1 | 3.18 | −0.07 | 3.10 |
| 2021 Q4 | 2.31 | −0.34 | 1.97 |
| 2021 Q3 | 5.02 | −2.61 | 2.41 |