昇銳
312816.20−1.50−8.47%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 Q258.99%97.45%55.85%−0.5 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 | 58.99% | 97.45% | 55.85% | −0.5 |
| 2026 Q1 | 54.34% | 101.75% | 55.29% | 18.0 |
| 2025 Q4 | 55.04% | 106.52% | 56.49% | 18.1 |
| 2025 Q3 | 58.95% | 102.79% | 65.78% | 8.8 |
| 2025 Q2 | 65.00% | 101.27% | 73.08% | −0.6 |
| 2025 Q1 | 56.61% | 111.37% | 61.05% | 16.2 |
| 2024 Q4 | 58.05% | 97.23% | 53.49% | 19.9 |
| 2024 Q3 | 53.50% | 91.29% | 50.04% | 11.9 |
| 2024 Q2 | 52.72% | 205.31% | 113.49% | 6.7 |
| 2024 Q1 | 50.55% | 253.18% | 143.98% | 5.0 |
| 2023 Q4 | 46.90% | 282.58% | 142.92% | 2.8 |
| 2023 Q3 | 50.22% | 206.90% | 106.38% | 10.0 |
| 2023 Q2 | 51.33% | 198.72% | 99.49% | 8.0 |
| 2023 Q1 | 48.94% | 110.73% | 57.70% | 12.3 |
| 2022 Q4 | 49.51% | 109.18% | 51.94% | 14.5 |
| 2022 Q3 | 52.28% | 108.59% | 54.96% | 26.4 |
| 2022 Q2 | 50.11% | 124.86% | 64.06% | 38.4 |
| 2022 Q1 | 45.39% | 136.36% | 72.45% | 22.9 |
| 2021 Q4 | 46.42% | 138.04% | 75.52% | 21.8 |
| 2021 Q3 | 45.66% | 142.98% | 63.14% | 16.6 |
經營效率單位：天
2026 Q270.6 天161.0 天64.1 天231.6 天167.5 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 | 70.6 | 161.0 | 64.1 | 231.6 | 167.5 |
| 2026 Q1 | 66.8 | 133.1 | 48.9 | 199.9 | 151.0 |
| 2025 Q4 | 68.4 | 139.5 | 55.4 | 207.9 | 152.5 |
| 2025 Q3 | 64.6 | 133.7 | 52.2 | 198.3 | 146.1 |
| 2025 Q2 | 69.8 | 141.1 | 60.1 | 210.9 | 150.8 |
| 2025 Q1 | 66.3 | 139.3 | 73.8 | 205.6 | 131.8 |
| 2024 Q4 | 55.9 | 114.8 | 59.9 | 170.7 | 110.8 |
| 2024 Q3 | 63.3 | 121.7 | 52.2 | 185.0 | 132.8 |
| 2024 Q2 | 64.4 | 134.4 | 57.6 | 198.8 | 141.1 |
| 2024 Q1 | 64.6 | 141.1 | 54.0 | 205.7 | 151.6 |
| 2023 Q4 | 68.9 | 155.4 | 51.3 | 224.4 | 173.1 |
| 2023 Q3 | 60.1 | 147.0 | 52.0 | 207.0 | 155.1 |
| 2023 Q2 | 58.2 | 160.8 | 58.8 | 219.0 | 160.2 |
| 2023 Q1 | 55.6 | 150.5 | 58.0 | 206.1 | 148.1 |
| 2022 Q4 | 64.8 | 144.9 | 56.9 | 209.8 | 152.9 |
| 2022 Q3 | 77.4 | 156.3 | 64.6 | 233.8 | 169.2 |
| 2022 Q2 | 64.2 | 135.7 | 58.8 | 199.9 | 141.1 |
| 2022 Q1 | 74.8 | 130.7 | 54.4 | 205.5 | 151.1 |
| 2021 Q4 | 54.8 | 108.6 | 41.8 | 163.4 | 121.6 |
| 2021 Q3 | 69.7 | 184.9 | 68.0 | 254.7 | 186.6 |
現金流單位：億元
2026 Q20.33 億元−0.20 億元0.13 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 | 0.33 | −0.20 | 0.13 |
| 2026 Q1 | 0.59 | −0.23 | 0.36 |
| 2025 Q4 | −0.11 | −0.45 | −0.56 |
| 2025 Q3 | 0.20 | −0.84 | −0.64 |
| 2025 Q2 | 0.34 | −0.62 | −0.28 |
| 2025 Q1 | −0.17 | −0.66 | −0.83 |
| 2024 Q4 | 0.49 | −1.02 | −0.53 |
| 2024 Q3 | 0.42 | −0.83 | −0.41 |
| 2024 Q2 | 0.13 | −0.88 | −0.74 |
| 2024 Q1 | 0.24 | −0.03 | 0.21 |
| 2023 Q4 | 0.19 | 0.00 | 0.19 |
| 2023 Q3 | −0.07 | −0.01 | −0.08 |
| 2023 Q2 | 0.00 | −0.03 | −0.04 |
| 2023 Q1 | 0.35 | −0.01 | 0.34 |
| 2022 Q4 | 1.14 | −0.82 | 0.32 |
| 2022 Q3 | −0.12 | −0.25 | −0.37 |
| 2022 Q2 | 0.20 | −0.01 | 0.19 |
| 2022 Q1 | 0.42 | −0.06 | 0.36 |
| 2021 Q4 | −0.11 | 0.00 | −0.12 |
| 2021 Q3 | −0.10 | −0.02 | −0.12 |