承啟
242527.15−1.50−5.24%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 Q254.62%183.31%182.65%4.1 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 | 54.62% | 183.31% | 182.65% | 4.1 |
| 2026 Q1 | 54.57% | 183.46% | 180.68% | 58.7 |
| 2025 Q4 | 42.96% | 234.36% | 232.10% | 31.3 |
| 2025 Q3 | 38.57% | 262.54% | 249.86% | 30.7 |
| 2025 Q2 | 40.05% | 250.76% | 249.28% | −57.9 |
| 2025 Q1 | 36.42% | 277.07% | 268.95% | 31.8 |
| 2024 Q4 | 31.42% | 321.96% | 317.38% | 31.1 |
| 2024 Q3 | 28.37% | 355.05% | 344.21% | −10.6 |
| 2024 Q2 | 31.47% | 317.01% | 308.54% | — |
| 2024 Q1 | 30.60% | 290.63% | 227.00% | 8.0 |
| 2023 Q4 | 31.15% | 287.04% | 222.20% | 1.9 |
| 2023 Q3 | 38.11% | 233.51% | 181.75% | 54.2 |
| 2023 Q2 | 38.78% | 229.34% | 180.36% | 31.6 |
| 2023 Q1 | 32.04% | 272.42% | 214.87% | 32.3 |
| 2022 Q4 | 28.05% | 313.24% | 267.09% | 8.2 |
| 2022 Q3 | 33.33% | 267.96% | 210.23% | 67.5 |
| 2022 Q2 | 29.51% | 295.52% | 231.30% | 97.3 |
| 2022 Q1 | 33.33% | 261.41% | 196.18% | 96.1 |
| 2021 Q4 | 39.52% | 220.57% | 179.06% | 63.1 |
| 2021 Q3 | 34.22% | 256.23% | 205.21% | 44.8 |
經營效率單位：天
2026 Q224.9 天6.5 天17.6 天31.4 天13.7 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 | 24.9 | 6.5 | 17.6 | 31.4 | 13.7 |
| 2026 Q1 | 29.1 | 9.6 | 20.2 | 38.7 | 18.5 |
| 2025 Q4 | 27.5 | 16.4 | 27.1 | 43.9 | 16.8 |
| 2025 Q3 | 26.2 | 14.7 | 25.7 | 40.9 | 15.2 |
| 2025 Q2 | 25.6 | 9.1 | 29.1 | 34.8 | 5.7 |
| 2025 Q1 | 27.1 | 12.2 | 37.8 | 39.2 | 1.4 |
| 2024 Q4 | 27.4 | 10.8 | 30.1 | 38.2 | 8.1 |
| 2024 Q3 | 24.6 | 11.9 | 23.0 | 36.4 | 13.4 |
| 2024 Q2 | 103.6 | 160.2 | 189.1 | 263.8 | 74.7 |
| 2024 Q1 | 26.5 | 59.5 | 57.9 | 86.1 | 28.2 |
| 2023 Q4 | 18.6 | 43.4 | 43.0 | 62.0 | 19.0 |
| 2023 Q3 | 17.4 | 32.0 | 36.2 | 49.5 | 13.2 |
| 2023 Q2 | 32.9 | 46.7 | 52.2 | 79.6 | 27.4 |
| 2023 Q1 | 38.1 | 43.6 | 49.0 | 81.7 | 32.7 |
| 2022 Q4 | 32.4 | 33.4 | 37.1 | 65.8 | 28.7 |
| 2022 Q3 | 36.4 | 36.6 | 35.0 | 73.0 | 38.0 |
| 2022 Q2 | 39.7 | 37.5 | 34.8 | 77.2 | 42.5 |
| 2022 Q1 | 43.0 | 40.9 | 50.9 | 83.8 | 32.9 |
| 2021 Q4 | 27.4 | 24.8 | 31.4 | 52.2 | 20.8 |
| 2021 Q3 | 26.4 | 31.5 | 26.3 | 57.9 | 31.5 |
現金流單位：億元
2026 Q2−0.85 億元0.00 億元−0.85 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 | −0.85 | 0.00 | −0.85 |
| 2026 Q1 | 1.62 | 0.00 | 1.62 |
| 2025 Q4 | −1.65 | 0.00 | −1.66 |
| 2025 Q3 | 1.75 | −0.01 | 1.74 |
| 2025 Q2 | −2.80 | 0.00 | −2.81 |
| 2025 Q1 | −0.40 | 0.00 | −0.40 |
| 2024 Q4 | 2.91 | −0.19 | 2.71 |
| 2024 Q3 | −1.02 | −0.14 | −1.16 |
| 2024 Q2 | −2.39 | −0.21 | −2.60 |
| 2024 Q1 | 5.25 | −0.01 | 5.24 |
| 2023 Q4 | 0.48 | 0.00 | 0.48 |
| 2023 Q3 | 2.44 | 0.00 | 2.43 |
| 2023 Q2 | −2.06 | −0.01 | −2.07 |
| 2023 Q1 | 0.76 | −0.03 | 0.74 |
| 2022 Q4 | 5.05 | 0.00 | 5.05 |
| 2022 Q3 | 1.26 | −0.01 | 1.25 |
| 2022 Q2 | 0.17 | −0.11 | 0.06 |
| 2022 Q1 | −0.02 | −0.01 | −0.03 |
| 2021 Q4 | 2.95 | −0.08 | 2.87 |
| 2021 Q3 | 0.33 | 0.00 | 0.33 |
財經資料來源：FinLab