藝舍-KY
272411.90——未成交，最近收盤・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 Q217.51%574.06%221.43%66.1 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 | 17.51% | 574.06% | 221.43% | 66.1 |
| 2026 Q1 | 14.61% | 717.54% | 226.40% | −134.1 |
| 2025 Q4 | 12.64% | 871.00% | 373.47% | −55.7 |
| 2025 Q3 | 12.93% | 940.18% | 358.09% | −90.1 |
| 2025 Q2 | 11.80% | >999% | 489.37% | −15.9 |
| 2025 Q1 | 14.33% | 852.56% | 476.81% | −4.5 |
| 2024 Q4 | 21.76% | 463.73% | 333.03% | 377.9 |
| 2024 Q3 | 28.46% | 350.05% | 305.68% | 3,301.5 |
| 2024 Q2 | 16.88% | 645.62% | 478.91% | 46.0 |
| 2024 Q1 | 49.40% | 270.00% | 202.48% | −25.0 |
| 2023 Q4 | 61.30% | 197.97% | 169.57% | 13.9 |
| 2023 Q3 | 63.71% | 217.37% | 216.14% | 3.8 |
| 2023 Q2 | 66.94% | 185.88% | 184.93% | −0.5 |
| 2023 Q1 | 67.39% | 189.44% | 188.26% | 0.5 |
| 2022 Q4 | 67.75% | 197.99% | 196.59% | −1.3 |
| 2022 Q3 | 68.28% | 211.28% | 210.43% | 0.3 |
| 2022 Q2 | 69.10% | 208.25% | 207.59% | −1.2 |
| 2022 Q1 | 69.03% | 217.88% | 217.37% | −4.0 |
| 2021 Q4 | 67.99% | 239.43% | 238.91% | −4.4 |
| 2021 Q3 | 86.69% | 99.87% | 99.24% | −0.2 |
經營效率單位：天
2026 Q217.4 天253.3 天38.6 天270.7 天232.1 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 | 17.4 | 253.3 | 38.6 | 270.7 | 232.1 |
| 2026 Q1 | 38.9 | 321.4 | 44.6 | 360.3 | 315.7 |
| 2025 Q4 | 23.8 | 293.3 | 36.4 | 317.1 | 280.7 |
| 2025 Q3 | 41.7 | 407.5 | 42.4 | 449.2 | 406.8 |
| 2025 Q2 | 27.9 | 342.3 | 24.0 | 370.3 | 346.3 |
| 2025 Q1 | 27.3 | 320.4 | 33.7 | 347.7 | 313.9 |
| 2024 Q4 | 15.3 | 25.4 | 13.5 | 40.7 | 27.2 |
| 2024 Q3 | — | — | 29.3 | — | — |
| 2024 Q2 | — | 0.0 | 61.3 | — | — |
| 2024 Q1 | 0.7 | 0.0 | 207.7 | 0.7 | −207.0 |
| 2023 Q4 | 0.5 | 0.0 | 12.5 | 0.5 | −12.1 |
| 2023 Q3 | 12.7 | 0.1 | 29.6 | 12.7 | −16.8 |
| 2023 Q2 | 19.3 | 0.1 | 21.7 | 19.4 | −2.3 |
| 2023 Q1 | 29.5 | 0.1 | 18.2 | 29.6 | 11.4 |
| 2022 Q4 | 134.3 | 0.4 | 58.1 | 134.7 | 76.6 |
| 2022 Q3 | 106.9 | 0.1 | 22.8 | 107.1 | 84.2 |
| 2022 Q2 | 95.4 | 0.1 | 22.6 | 95.4 | 72.8 |
| 2022 Q1 | 98.9 | 0.0 | 19.7 | 98.9 | 79.2 |
| 2021 Q4 | 141.6 | — | 28.8 | — | — |
| 2021 Q3 | 137.1 | 0.0 | 19.4 | 137.2 | 117.8 |
現金流單位：億元
2026 Q20.04 億元−0.01 億元0.02 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 | 0.04 | −0.01 | 0.02 |
| 2026 Q1 | −0.60 | −0.01 | −0.61 |
| 2025 Q4 | −0.20 | −0.02 | −0.22 |
| 2025 Q3 | −0.57 | −0.05 | −0.63 |
| 2025 Q2 | 0.12 | — | 0.12 |
| 2025 Q1 | −0.60 | — | −0.60 |
| 2024 Q4 | 1.11 | −0.02 | 1.09 |
| 2024 Q3 | 0.83 | −0.02 | 0.81 |
| 2024 Q2 | −0.24 | — | −0.24 |
| 2024 Q1 | −0.07 | — | −0.07 |
| 2023 Q4 | −0.11 | −0.01 | −0.12 |
| 2023 Q3 | 0.13 | 0.00 | 0.13 |
| 2023 Q2 | 0.23 | 0.00 | 0.23 |
| 2023 Q1 | 0.28 | 0.00 | 0.28 |
| 2022 Q4 | 0.12 | 0.00 | 0.11 |
| 2022 Q3 | 0.34 | 0.00 | 0.34 |
| 2022 Q2 | 0.18 | 0.00 | 0.18 |
| 2022 Q1 | 0.22 | 0.00 | 0.22 |
| 2021 Q4 | 0.00 | 0.00 | 0.00 |
| 2021 Q3 | 0.05 | 0.00 | 0.05 |