晶華
2707173.5−1.0−0.57%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 Q257.65%154.04%153.12%32.9 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 | 57.65% | 154.04% | 153.12% | 32.9 |
| 2026 Q1 | 65.43% | 123.74% | 123.15% | 61.8 |
| 2025 Q4 | 57.42% | 144.76% | 143.46% | 36.5 |
| 2025 Q3 | 58.51% | 134.38% | 133.33% | 24.4 |
| 2025 Q2 | 61.55% | 115.68% | 114.84% | 25.1 |
| 2025 Q1 | 68.78% | 103.50% | 103.02% | 32.0 |
| 2024 Q4 | 55.83% | 157.70% | 156.53% | 31.8 |
| 2024 Q3 | 57.36% | 151.32% | 150.45% | 20.9 |
| 2024 Q2 | 60.24% | 129.12% | 128.61% | 30.0 |
| 2024 Q1 | 62.75% | 121.17% | 120.55% | 46.0 |
| 2023 Q4 | 53.46% | 163.86% | 162.89% | 44.6 |
| 2023 Q3 | 53.73% | 157.34% | 156.05% | 32.4 |
| 2023 Q2 | 59.71% | 130.72% | 129.98% | 37.8 |
| 2023 Q1 | 62.58% | 121.70% | 120.78% | 38.1 |
| 2022 Q4 | 55.14% | 141.89% | 140.48% | 30.0 |
| 2022 Q3 | 55.28% | 135.99% | 134.72% | 25.1 |
| 2022 Q2 | 63.23% | 110.84% | 110.26% | 11.5 |
| 2022 Q1 | 64.63% | 108.43% | 107.76% | 23.2 |
| 2021 Q4 | 53.12% | 164.21% | 163.13% | 23.4 |
| 2021 Q3 | 54.79% | 151.86% | 150.93% | 99.6 |
經營效率單位：天
2026 Q213.2 天1.9 天19.8 天15.1 天−4.7 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 | 13.2 | 1.9 | 19.8 | 15.1 | −4.7 |
| 2026 Q1 | 10.1 | 2.1 | 18.9 | 12.3 | −6.6 |
| 2025 Q4 | 9.5 | 2.2 | 18.2 | 11.7 | −6.6 |
| 2025 Q3 | 11.1 | 1.7 | 17.0 | 12.7 | −4.2 |
| 2025 Q2 | 10.5 | 1.6 | 18.8 | 12.2 | −6.7 |
| 2025 Q1 | 8.3 | 1.9 | 19.3 | 10.1 | −9.2 |
| 2024 Q4 | 8.7 | 2.0 | 20.8 | 10.8 | −10.1 |
| 2024 Q3 | 11.8 | 1.7 | 21.7 | 13.6 | −8.1 |
| 2024 Q2 | 14.0 | 2.1 | 24.8 | 16.1 | −8.7 |
| 2024 Q1 | 11.5 | 2.2 | 25.6 | 13.8 | −11.9 |
| 2023 Q4 | 11.0 | 2.5 | 26.3 | 13.4 | −12.9 |
| 2023 Q3 | 9.9 | 2.4 | 26.2 | 12.3 | −13.9 |
| 2023 Q2 | 8.6 | 2.6 | 28.8 | 11.1 | −17.7 |
| 2023 Q1 | 8.9 | 2.9 | 31.1 | 11.8 | −19.3 |
| 2022 Q4 | 8.8 | 2.8 | 33.4 | 11.6 | −21.7 |
| 2022 Q3 | 7.1 | 2.4 | 30.5 | 9.5 | −20.9 |
| 2022 Q2 | 9.2 | 2.8 | 32.0 | 11.9 | −20.1 |
| 2022 Q1 | 9.1 | 2.6 | 30.7 | 11.7 | −19.1 |
| 2021 Q4 | 8.4 | 2.7 | 31.8 | 11.2 | −20.6 |
| 2021 Q3 | 7.1 | 2.2 | 21.0 | 9.3 | −11.8 |
現金流單位：億元
2026 Q217.08 億元−0.48 億元16.59 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 | 17.08 | −0.48 | 16.59 |
| 2026 Q1 | 1.23 | −0.28 | 0.95 |
| 2025 Q4 | 1.54 | −0.54 | 1.00 |
| 2025 Q3 | 2.92 | −0.27 | 2.66 |
| 2025 Q2 | 21.12 | −0.48 | 20.64 |
| 2025 Q1 | 1.80 | −0.46 | 1.34 |
| 2024 Q4 | 3.42 | −2.02 | 1.40 |
| 2024 Q3 | 16.83 | −1.13 | 15.70 |
| 2024 Q2 | 3.62 | −0.49 | 3.13 |
| 2024 Q1 | 6.14 | −0.43 | 5.71 |
| 2023 Q4 | 2.97 | −0.50 | 2.47 |
| 2023 Q3 | −0.52 | −0.51 | −1.03 |
| 2023 Q2 | 5.08 | −0.78 | 4.30 |
| 2023 Q1 | 14.16 | −0.40 | 13.76 |
| 2022 Q4 | 1.58 | −0.77 | 0.81 |
| 2022 Q3 | 17.55 | −0.32 | 17.23 |
| 2022 Q2 | 1.32 | −0.48 | 0.84 |
| 2022 Q1 | 2.60 | −0.19 | 2.41 |
| 2021 Q4 | 7.43 | −0.26 | 7.17 |
| 2021 Q3 | −14.11 | −0.62 | −14.73 |
財經資料來源：FinLab