揚智
304119.75−0.95−4.59%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 Q264.12%158.14%88.61%−1.5 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 | 64.12% | 158.14% | 88.61% | −1.5 |
| 2026 Q1 | 64.47% | 149.15% | 96.78% | −12.9 |
| 2025 Q4 | 62.89% | 126.98% | 91.93% | −30.7 |
| 2025 Q3 | 57.66% | 164.11% | 126.93% | −6.6 |
| 2025 Q2 | 41.50% | 276.05% | 222.52% | −16.1 |
| 2025 Q1 | 49.19% | 213.45% | 158.17% | −5.1 |
| 2024 Q4 | 48.57% | 226.11% | 166.16% | −20.7 |
| 2024 Q3 | 53.21% | 187.83% | 144.06% | −1.5 |
| 2024 Q2 | 45.39% | 180.66% | 133.04% | −2.5 |
| 2024 Q1 | 44.69% | 134.82% | 90.09% | −15.8 |
| 2023 Q4 | 36.93% | 157.24% | 114.71% | −1,114.4 |
| 2023 Q3 | 19.26% | 282.69% | 203.40% | −301.6 |
| 2023 Q2 | 17.18% | 314.85% | 219.54% | −1,464.1 |
| 2023 Q1 | 17.21% | 334.29% | 230.82% | −2,578.5 |
| 2022 Q4 | 13.18% | 426.15% | 350.86% | −538.8 |
| 2022 Q3 | 15.73% | 367.53% | 262.27% | 140.8 |
| 2022 Q2 | 19.16% | 298.92% | 229.39% | 345.6 |
| 2022 Q1 | 16.29% | 337.46% | 268.82% | 105.6 |
| 2021 Q4 | 18.75% | 305.48% | 243.74% | 95.1 |
| 2021 Q3 | 17.58% | 335.32% | 257.19% | 15.7 |
經營效率單位：天
2026 Q256.7 天178.6 天71.0 天235.3 天164.4 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 | 56.7 | 178.6 | 71.0 | 235.3 | 164.4 |
| 2026 Q1 | 96.9 | 162.8 | 70.0 | 259.7 | 189.7 |
| 2025 Q4 | 303.5 | 176.8 | 69.5 | 480.3 | 410.8 |
| 2025 Q3 | 84.6 | 109.8 | 29.7 | 194.4 | 164.7 |
| 2025 Q2 | 21.4 | 131.3 | 26.7 | 152.7 | 126.0 |
| 2025 Q1 | 22.5 | 152.6 | 40.0 | 175.0 | 135.0 |
| 2024 Q4 | 23.0 | 97.9 | 47.0 | 120.9 | 73.9 |
| 2024 Q3 | 31.0 | 86.6 | 34.0 | 117.7 | 83.7 |
| 2024 Q2 | 29.9 | 146.4 | 83.6 | 176.3 | 92.7 |
| 2024 Q1 | 27.8 | 126.7 | 86.7 | 154.5 | 67.8 |
| 2023 Q4 | 24.2 | 100.1 | 39.9 | 124.3 | 84.4 |
| 2023 Q3 | 40.9 | 161.8 | 35.6 | 202.7 | 167.1 |
| 2023 Q2 | 49.7 | 190.2 | 86.5 | 239.9 | 153.3 |
| 2023 Q1 | 48.7 | 143.4 | 94.3 | 192.1 | 97.8 |
| 2022 Q4 | 27.2 | 86.1 | 38.3 | 113.3 | 75.0 |
| 2022 Q3 | 52.4 | 155.5 | 94.1 | 207.9 | 113.8 |
| 2022 Q2 | 45.0 | 80.0 | 68.5 | 125.1 | 56.6 |
| 2022 Q1 | 39.0 | 73.1 | 66.2 | 112.1 | 45.8 |
| 2021 Q4 | 33.3 | 66.2 | 53.2 | 99.5 | 46.3 |
| 2021 Q3 | 32.4 | 89.8 | 62.5 | 122.2 | 59.8 |
現金流單位：億元
2026 Q2−0.91 億元−0.05 億元−0.95 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 | −0.91 | −0.05 | −0.95 |
| 2026 Q1 | −1.56 | −0.01 | −1.56 |
| 2025 Q4 | −0.41 | −0.02 | −0.43 |
| 2025 Q3 | −1.14 | −0.30 | −1.44 |
| 2025 Q2 | −0.23 | 0.00 | −0.23 |
| 2025 Q1 | −0.62 | 0.00 | −0.62 |
| 2024 Q4 | −0.62 | 0.00 | −0.62 |
| 2024 Q3 | 0.96 | −0.06 | 0.90 |
| 2024 Q2 | −2.94 | 0.00 | −2.94 |
| 2024 Q1 | −0.21 | −0.02 | −0.22 |
| 2023 Q4 | −0.16 | −0.02 | −0.18 |
| 2023 Q3 | 0.05 | −0.01 | 0.04 |
| 2023 Q2 | −3.38 | −0.04 | −3.42 |
| 2023 Q1 | −1.28 | −0.03 | −1.30 |
| 2022 Q4 | 1.81 | −0.01 | 1.80 |
| 2022 Q3 | 0.46 | −0.08 | 0.37 |
| 2022 Q2 | −1.01 | −0.05 | −1.06 |
| 2022 Q1 | 0.87 | −0.02 | 0.85 |
| 2021 Q4 | 0.79 | −0.06 | 0.74 |
| 2021 Q3 | −0.03 | −0.14 | −0.17 |
財經資料來源：FinLab