上詮
3363360.5−40.0−9.99%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 Q211.10%873.99%783.67%−15.4 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 | 11.10% | 873.99% | 783.67% | −15.4 |
| 2026 Q1 | 9.06% | >999% | >999% | −62.7 |
| 2025 Q4 | 19.26% | 422.89% | 328.96% | −3.4 |
| 2025 Q3 | 24.14% | 341.65% | 263.64% | 8.0 |
| 2025 Q2 | 21.65% | 384.57% | 306.09% | 9.8 |
| 2025 Q1 | 17.64% | 484.49% | 391.47% | 6.0 |
| 2024 Q4 | 14.71% | 616.70% | 520.79% | −39.0 |
| 2024 Q3 | 13.28% | 688.23% | 597.27% | −29.5 |
| 2024 Q2 | 11.39% | 872.42% | 759.83% | 49.2 |
| 2024 Q1 | 12.73% | 762.91% | 641.05% | −63.3 |
| 2023 Q4 | 11.61% | 862.59% | 729.16% | −13.4 |
| 2023 Q3 | 24.83% | 311.66% | 247.71% | 5.2 |
| 2023 Q2 | 24.76% | 307.83% | 243.51% | −10.4 |
| 2023 Q1 | 23.76% | 322.57% | 253.12% | 24.9 |
| 2022 Q4 | 23.76% | 329.20% | 247.92% | 12.3 |
| 2022 Q3 | 25.18% | 310.30% | 238.74% | 30.2 |
| 2022 Q2 | 27.43% | 279.99% | 199.17% | 14.3 |
| 2022 Q1 | 28.58% | 284.49% | 204.85% | 15.2 |
| 2021 Q4 | 24.77% | 322.09% | 242.00% | 63.7 |
| 2021 Q3 | 24.83% | 306.88% | 235.88% | 148.8 |
經營效率單位：天
2026 Q290.6 天96.3 天51.0 天186.9 天135.9 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 | 90.6 | 96.3 | 51.0 | 186.9 | 135.9 |
| 2026 Q1 | 80.8 | 99.7 | 47.2 | 180.4 | 133.2 |
| 2025 Q4 | 82.5 | 119.5 | 68.2 | 202.0 | 133.9 |
| 2025 Q3 | 77.7 | 107.1 | 80.0 | 184.8 | 104.8 |
| 2025 Q2 | 58.2 | 78.3 | 65.6 | 136.5 | 70.9 |
| 2025 Q1 | 65.9 | 89.6 | 68.7 | 155.4 | 86.7 |
| 2024 Q4 | 72.7 | 75.7 | 53.2 | 148.4 | 95.2 |
| 2024 Q3 | 65.8 | 70.1 | 46.0 | 135.9 | 89.9 |
| 2024 Q2 | 63.5 | 79.5 | 44.4 | 143.0 | 98.7 |
| 2024 Q1 | 85.9 | 89.4 | 44.0 | 175.2 | 131.2 |
| 2023 Q4 | 74.8 | 81.0 | 38.0 | 155.8 | 117.8 |
| 2023 Q3 | 74.6 | 94.7 | 46.0 | 169.3 | 123.3 |
| 2023 Q2 | 95.0 | 99.4 | 45.5 | 194.4 | 148.9 |
| 2023 Q1 | 93.5 | 106.0 | 42.2 | 199.5 | 157.3 |
| 2022 Q4 | 108.5 | 112.2 | 47.5 | 220.7 | 173.2 |
| 2022 Q3 | 96.5 | 91.5 | 43.9 | 188.0 | 144.1 |
| 2022 Q2 | 94.5 | 107.4 | 53.4 | 201.9 | 148.5 |
| 2022 Q1 | 91.0 | 103.8 | 62.9 | 194.8 | 131.8 |
| 2021 Q4 | 76.9 | 77.1 | 61.1 | 154.0 | 92.9 |
| 2021 Q3 | 55.2 | 63.0 | 51.5 | 118.2 | 66.7 |
現金流單位：億元
2026 Q2−0.94 億元−0.77 億元−1.71 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 | −0.94 | −0.77 | −1.71 |
| 2026 Q1 | −0.56 | −0.94 | −1.50 |
| 2025 Q4 | 0.95 | −0.24 | 0.71 |
| 2025 Q3 | −0.43 | −0.15 | −0.58 |
| 2025 Q2 | −0.72 | −0.24 | −0.96 |
| 2025 Q1 | 0.20 | −0.91 | −0.71 |
| 2024 Q4 | −0.03 | −0.31 | −0.34 |
| 2024 Q3 | 0.11 | −1.16 | −1.05 |
| 2024 Q2 | 0.18 | −0.07 | 0.12 |
| 2024 Q1 | 0.57 | −0.28 | 0.29 |
| 2023 Q4 | 0.33 | −0.30 | 0.04 |
| 2023 Q3 | 0.23 | −0.04 | 0.19 |
| 2023 Q2 | 1.18 | −0.05 | 1.13 |
| 2023 Q1 | 0.28 | −0.17 | 0.12 |
| 2022 Q4 | 1.21 | 0.00 | 1.21 |
| 2022 Q3 | 1.44 | −0.05 | 1.39 |
| 2022 Q2 | −0.18 | −0.10 | −0.28 |
| 2022 Q1 | 0.20 | −0.02 | 0.18 |
| 2021 Q4 | 0.83 | −0.04 | 0.79 |
| 2021 Q3 | 0.37 | −0.12 | 0.25 |
財經資料來源：FinLab