皇昌
254330.05−0.85−2.75%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 Q257.93%101.48%91.78%16.4 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 | 57.93% | 101.48% | 91.78% | 16.4 |
| 2026 Q1 | 50.36% | 105.92% | 94.37% | 7.9 |
| 2025 Q4 | 49.45% | 118.38% | 106.15% | 25.7 |
| 2025 Q3 | 48.35% | 124.76% | 109.33% | 23.9 |
| 2025 Q2 | 48.12% | 125.52% | 107.28% | 28.1 |
| 2025 Q1 | 46.67% | 138.21% | 119.82% | 18.7 |
| 2024 Q4 | 56.76% | 110.08% | 86.81% | 77.1 |
| 2024 Q3 | 60.17% | 101.49% | 90.55% | 23.6 |
| 2024 Q2 | 61.10% | 102.13% | 89.07% | 66.2 |
| 2024 Q1 | 76.36% | 85.21% | 68.39% | 8.9 |
| 2023 Q4 | 77.36% | 86.83% | 70.00% | 22.3 |
| 2023 Q3 | 78.34% | 90.25% | 71.78% | 12.9 |
| 2023 Q2 | 78.97% | 90.35% | 66.54% | 6.2 |
| 2023 Q1 | 78.22% | 93.38% | 58.96% | 2.3 |
| 2022 Q4 | 78.09% | 96.15% | 61.20% | 3.6 |
| 2022 Q3 | 77.83% | 102.44% | 54.73% | 1.3 |
| 2022 Q2 | 68.91% | 107.74% | 95.84% | 11.9 |
| 2022 Q1 | 68.83% | 106.31% | 91.41% | 2.5 |
| 2021 Q4 | 71.95% | 107.07% | 93.52% | 21.4 |
| 2021 Q3 | 73.07% | 111.91% | 95.67% | 3.6 |
經營效率單位：天
2026 Q227.8 天0.6 天76.9 天28.4 天−48.6 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 | 27.8 | 0.6 | 76.9 | 28.4 | −48.6 |
| 2026 Q1 | 45.6 | 0.3 | 105.2 | 45.9 | −59.3 |
| 2025 Q4 | 52.3 | 0.3 | 78.7 | 52.6 | −26.1 |
| 2025 Q3 | 59.8 | 0.3 | 82.2 | 60.1 | −22.0 |
| 2025 Q2 | 54.5 | 0.4 | 97.7 | 54.9 | −42.8 |
| 2025 Q1 | 47.8 | 0.3 | 105.7 | 48.1 | −57.6 |
| 2024 Q4 | 45.7 | 0.3 | 98.6 | 45.9 | −52.7 |
| 2024 Q3 | 54.1 | 0.3 | 94.0 | 54.4 | −39.6 |
| 2024 Q2 | 38.5 | 0.2 | 88.6 | 38.7 | −50.0 |
| 2024 Q1 | 82.9 | 0.3 | 117.5 | 83.1 | −34.4 |
| 2023 Q4 | 66.2 | 0.2 | 85.4 | 66.4 | −19.0 |
| 2023 Q3 | 68.3 | 0.3 | 85.3 | 68.6 | −16.8 |
| 2023 Q2 | 55.2 | 0.3 | 85.0 | 55.5 | −29.6 |
| 2023 Q1 | 59.4 | 0.3 | 109.7 | 59.6 | −50.0 |
| 2022 Q4 | 48.0 | 0.3 | 96.1 | 48.2 | −47.9 |
| 2022 Q3 | 49.2 | 0.3 | 104.5 | 49.4 | −55.1 |
| 2022 Q2 | 43.2 | 0.3 | 111.1 | 43.5 | −67.6 |
| 2022 Q1 | 56.4 | 0.3 | 139.5 | 56.7 | −82.8 |
| 2021 Q4 | 53.5 | 0.2 | 103.2 | 53.8 | −49.4 |
| 2021 Q3 | 50.9 | 0.3 | 111.6 | 51.2 | −60.4 |
現金流單位：億元
2026 Q2−7.77 億元−2.84 億元−10.61 億元
單季現金流（億元）
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| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | −7.77 | −2.84 | −10.61 |
| 2026 Q1 | 3.72 | −4.18 | −0.47 |
| 2025 Q4 | 10.69 | −3.71 | 6.98 |
| 2025 Q3 | 2.93 | −1.38 | 1.55 |
| 2025 Q2 | 6.39 | −2.35 | 4.04 |
| 2025 Q1 | −0.12 | −1.18 | −1.31 |
| 2024 Q4 | −1.60 | −2.78 | −4.37 |
| 2024 Q3 | 0.03 | −4.68 | −4.65 |
| 2024 Q2 | 5.16 | −1.76 | 3.40 |
| 2024 Q1 | 1.13 | −2.07 | −0.94 |
| 2023 Q4 | 13.75 | −1.60 | 12.15 |
| 2023 Q3 | 15.57 | −1.87 | 13.70 |
| 2023 Q2 | 7.86 | −1.59 | 6.27 |
| 2023 Q1 | 1.30 | −0.74 | 0.56 |
| 2022 Q4 | 16.51 | −1.69 | 14.82 |
| 2022 Q3 | 1.14 | −0.31 | 0.84 |
| 2022 Q2 | −3.66 | −0.12 | −3.78 |
| 2022 Q1 | −0.15 | −0.12 | −0.27 |
| 2021 Q4 | 6.59 | −0.71 | 5.87 |
| 2021 Q3 | 2.29 | −0.49 | 1.80 |
財經資料來源：FinLab