統一證
285548.40−1.70−3.39%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 Q287.34%112.56%108.68%14.3 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 | 87.34% | 112.56% | 108.68% | 14.3 |
| 2026 Q1 | 84.35% | 116.12% | 111.74% | 5.4 |
| 2025 Q4 | 84.20% | 117.20% | 114.52% | 5.1 |
| 2025 Q3 | 82.86% | 116.06% | 113.38% | 6.5 |
| 2025 Q2 | 82.68% | 114.99% | 112.71% | 2.7 |
| 2025 Q1 | 83.19% | 114.32% | 112.37% | 1.1 |
| 2024 Q4 | 81.71% | 116.11% | 114.10% | 3.1 |
| 2024 Q3 | 82.41% | 115.30% | 112.87% | 2.5 |
| 2024 Q2 | 82.19% | 115.60% | 114.02% | 4.9 |
| 2024 Q1 | 81.16% | 116.84% | 114.91% | 6.1 |
| 2023 Q4 | 77.15% | 121.21% | 119.61% | 2.9 |
| 2023 Q3 | 75.31% | 122.83% | 121.55% | 4.3 |
| 2023 Q2 | 77.66% | 120.12% | 118.77% | 6.4 |
| 2023 Q1 | 73.25% | 125.21% | 123.19% | 4.7 |
| 2022 Q4 | 68.59% | 131.45% | 128.45% | 3.7 |
| 2022 Q3 | 70.34% | 128.92% | 124.81% | 14.8 |
| 2022 Q2 | 69.95% | 130.34% | 125.72% | 24.4 |
| 2022 Q1 | 69.26% | 131.59% | 127.56% | −30.6 |
| 2021 Q4 | 73.01% | 126.81% | 116.35% | 43.7 |
| 2021 Q3 | 72.59% | 127.28% | 122.39% | 17.5 |
經營效率單位：天
2026 Q2402.2 天
週轉天數（天）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 應收帳款週轉天數 |
|---|---|
| 2026 Q2 | 402.2 |
| 2026 Q1 | 740.4 |
| 2025 Q4 | 668.0 |
| 2025 Q3 | 608.8 |
| 2025 Q2 | 1,435.7 |
| 2025 Q1 | 1,863.0 |
| 2024 Q4 | 1,026.2 |
| 2024 Q3 | 1,116.6 |
| 2024 Q2 | 894.1 |
| 2024 Q1 | 654.7 |
| 2023 Q4 | 799.1 |
| 2023 Q3 | 788.1 |
| 2023 Q2 | 692.6 |
| 2023 Q1 | 675.5 |
| 2022 Q4 | 646.6 |
| 2022 Q3 | 702.7 |
| 2022 Q2 | 999.7 |
| 2022 Q1 | 1,853.0 |
| 2021 Q4 | 710.5 |
| 2021 Q3 | 1,309.5 |
現金流單位：億元
2026 Q2−170.69 億元−0.23 億元−170.92 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 | −170.69 | −0.23 | −170.92 |
| 2026 Q1 | 2.35 | −0.28 | 2.07 |
| 2025 Q4 | −231.84 | −0.54 | −232.38 |
| 2025 Q3 | −161.59 | −0.29 | −161.88 |
| 2025 Q2 | 266.42 | −0.23 | 266.18 |
| 2025 Q1 | −14.02 | −0.11 | −14.13 |
| 2024 Q4 | −24.25 | −0.39 | −24.64 |
| 2024 Q3 | 90.50 | −0.18 | 90.33 |
| 2024 Q2 | −61.48 | −0.19 | −61.67 |
| 2024 Q1 | −108.12 | −0.19 | −108.31 |
| 2023 Q4 | −32.81 | −0.29 | −33.10 |
| 2023 Q3 | 49.58 | −0.16 | 49.42 |
| 2023 Q2 | −184.55 | −0.13 | −184.67 |
| 2023 Q1 | −94.91 | −0.08 | −94.99 |
| 2022 Q4 | 49.26 | −0.28 | 48.98 |
| 2022 Q3 | −40.31 | −0.37 | −40.68 |
| 2022 Q2 | 25.42 | −0.17 | 25.25 |
| 2022 Q1 | 20.24 | −0.24 | 20.00 |
| 2021 Q4 | −43.53 | −0.16 | −43.69 |
| 2021 Q3 | 160.24 | −0.23 | 160.01 |
財經資料來源：FinLab