陽明
260957.1−2.9−4.83%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 Q228.37%420.88%402.70%9.2 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 | 28.37% | 420.88% | 402.70% | 9.2 |
| 2026 Q1 | 28.34% | 441.40% | 426.80% | 3.2 |
| 2025 Q4 | 28.10% | 470.09% | 454.61% | 3.2 |
| 2025 Q3 | 28.48% | 508.27% | 493.56% | 9.7 |
| 2025 Q2 | 32.90% | 347.32% | 336.64% | 4.7 |
| 2025 Q1 | 28.77% | 621.72% | 605.95% | 11.0 |
| 2024 Q4 | 29.50% | 597.52% | 581.81% | 18.0 |
| 2024 Q3 | 24.89% | 506.35% | 492.79% | 81.8 |
| 2024 Q2 | 26.97% | 456.98% | 442.90% | 35.7 |
| 2024 Q1 | 27.90% | 467.80% | 454.64% | 25.7 |
| 2023 Q4 | 29.27% | 415.41% | 403.59% | −3.0 |
| 2023 Q3 | 31.90% | 435.18% | 422.15% | 5.8 |
| 2023 Q2 | 42.06% | 267.20% | 261.43% | 11.0 |
| 2023 Q1 | 31.20% | 461.28% | 451.90% | 7.7 |
| 2022 Q4 | 32.35% | 445.91% | 437.16% | 29.3 |
| 2022 Q3 | 34.09% | 454.68% | 443.67% | 105.2 |
| 2022 Q2 | 45.39% | 236.30% | 231.04% | 134.4 |
| 2022 Q1 | 36.17% | 343.64% | 337.08% | 137.4 |
| 2021 Q4 | 39.04% | 309.35% | 302.69% | 115.9 |
| 2021 Q3 | 45.33% | 275.81% | 268.74% | 100.2 |
經營效率單位：天
2026 Q225.6 天13.8 天46.8 天39.4 天−7.4 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 | 25.6 | 13.8 | 46.8 | 39.4 | −7.4 |
| 2026 Q1 | 30.4 | 11.3 | 46.9 | 41.7 | −5.2 |
| 2025 Q4 | 29.0 | 10.6 | 43.5 | 39.6 | −3.8 |
| 2025 Q3 | 20.9 | 11.5 | 41.7 | 32.4 | −9.3 |
| 2025 Q2 | 21.4 | 13.6 | 46.4 | 34.9 | −11.4 |
| 2025 Q1 | 20.2 | 12.5 | 43.1 | 32.7 | −10.4 |
| 2024 Q4 | 20.3 | 12.0 | 41.4 | 32.4 | −9.0 |
| 2024 Q3 | 15.4 | 12.0 | 39.3 | 27.4 | −11.9 |
| 2024 Q2 | 18.3 | 12.6 | 39.1 | 30.8 | −8.2 |
| 2024 Q1 | 16.5 | 12.5 | 40.1 | 28.9 | −11.2 |
| 2023 Q4 | 19.4 | 12.3 | 44.9 | 31.7 | −13.3 |
| 2023 Q3 | 21.0 | 11.7 | 45.1 | 32.8 | −12.4 |
| 2023 Q2 | 22.0 | 13.1 | 44.3 | 35.1 | −9.2 |
| 2023 Q1 | 22.7 | 12.4 | 41.3 | 35.1 | −6.2 |
| 2022 Q4 | 24.5 | 12.3 | 46.8 | 36.8 | −10.0 |
| 2022 Q3 | 21.0 | 13.3 | 53.3 | 34.3 | −19.0 |
| 2022 Q2 | 19.9 | 12.5 | 56.0 | 32.4 | −23.6 |
| 2022 Q1 | 19.3 | 11.3 | 60.4 | 30.6 | −29.8 |
| 2021 Q4 | 18.9 | 10.1 | 62.5 | 29.0 | −33.5 |
| 2021 Q3 | 19.1 | 9.0 | 61.4 | 28.1 | −33.3 |
現金流單位：億元
2026 Q2132.82 億元−26.50 億元106.32 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 | 132.82 | −26.50 | 106.32 |
| 2026 Q1 | 109.58 | −35.90 | 73.68 |
| 2025 Q4 | −41.70 | −196.29 | −237.99 |
| 2025 Q3 | 112.17 | −39.00 | 73.17 |
| 2025 Q2 | 76.46 | −26.14 | 50.31 |
| 2025 Q1 | 50.78 | −21.03 | 29.75 |
| 2024 Q4 | 220.11 | −37.84 | 182.28 |
| 2024 Q3 | 366.13 | −8.30 | 357.84 |
| 2024 Q2 | 176.53 | −3.59 | 172.94 |
| 2024 Q1 | 72.56 | −18.39 | 54.17 |
| 2023 Q4 | 40.97 | −10.05 | 30.92 |
| 2023 Q3 | 122.77 | −9.33 | 113.44 |
| 2023 Q2 | 23.77 | −4.12 | 19.65 |
| 2023 Q1 | 57.71 | −1.40 | 56.31 |
| 2022 Q4 | 317.17 | −38.81 | 278.37 |
| 2022 Q3 | 720.10 | −39.00 | 681.10 |
| 2022 Q2 | 729.21 | −1.13 | 728.08 |
| 2022 Q1 | 772.40 | −3.76 | 768.63 |
| 2021 Q4 | 734.22 | −37.25 | 696.96 |
| 2021 Q3 | 657.80 | −4.97 | 652.82 |
財經資料來源：FinLab