昇達科
34911,085−95−8.05%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 Q237.31%263.15%241.62%42.4 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 | 37.31% | 263.15% | 241.62% | 42.4 |
| 2026 Q1 | 39.15% | 138.34% | 124.11% | 66.8 |
| 2025 Q4 | 30.37% | 184.05% | 166.28% | 65.4 |
| 2025 Q3 | 33.57% | 258.85% | 232.32% | 30.0 |
| 2025 Q2 | 39.45% | 216.59% | 198.96% | 22.5 |
| 2025 Q1 | 41.99% | 211.20% | 192.15% | 36.8 |
| 2024 Q4 | 41.34% | 313.81% | 284.25% | 30.1 |
| 2024 Q3 | 36.79% | 405.64% | 378.51% | 66.6 |
| 2024 Q2 | 38.42% | 175.08% | 161.72% | 124.1 |
| 2024 Q1 | 33.21% | 201.85% | 185.29% | 69.6 |
| 2023 Q4 | 27.56% | 245.11% | 226.07% | 40.1 |
| 2023 Q3 | 26.96% | 244.70% | 223.16% | 54.2 |
| 2023 Q2 | 30.83% | 215.07% | 193.11% | 59.3 |
| 2023 Q1 | 34.44% | 192.24% | 173.19% | 38.0 |
| 2022 Q4 | 30.84% | 222.54% | 197.10% | 39.8 |
| 2022 Q3 | 30.62% | 224.01% | 195.87% | 100.8 |
| 2022 Q2 | 36.18% | 185.75% | 161.20% | 183.8 |
| 2022 Q1 | 28.07% | 235.53% | 202.70% | 88.2 |
| 2021 Q4 | 32.59% | 202.20% | 175.37% | 119.2 |
| 2021 Q3 | 30.64% | 207.60% | 182.94% | 137.5 |
經營效率單位：天
2026 Q287.9 天69.1 天67.5 天157.0 天89.5 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 | 87.9 | 69.1 | 67.5 | 157.0 | 89.5 |
| 2026 Q1 | 75.6 | 55.8 | 59.0 | 131.5 | 72.4 |
| 2025 Q4 | 71.5 | 58.6 | 55.5 | 130.1 | 74.6 |
| 2025 Q3 | 91.0 | 65.7 | 59.9 | 156.7 | 96.8 |
| 2025 Q2 | 99.5 | 60.0 | 54.6 | 159.4 | 104.8 |
| 2025 Q1 | 108.4 | 65.5 | 62.1 | 173.8 | 111.8 |
| 2024 Q4 | 116.0 | 63.8 | 65.3 | 179.7 | 114.5 |
| 2024 Q3 | 103.0 | 59.4 | 67.7 | 162.4 | 94.7 |
| 2024 Q2 | 80.6 | 60.9 | 71.3 | 141.5 | 70.3 |
| 2024 Q1 | 93.2 | 66.0 | 68.5 | 159.2 | 90.7 |
| 2023 Q4 | 96.8 | 69.8 | 64.7 | 166.6 | 101.9 |
| 2023 Q3 | 105.1 | 77.1 | 57.8 | 182.2 | 124.3 |
| 2023 Q2 | 110.4 | 76.0 | 50.4 | 186.5 | 136.0 |
| 2023 Q1 | 112.7 | 75.9 | 47.7 | 188.6 | 140.8 |
| 2022 Q4 | 136.8 | 98.3 | 65.7 | 235.1 | 169.5 |
| 2022 Q3 | 118.5 | 82.5 | 62.7 | 201.0 | 138.3 |
| 2022 Q2 | 114.9 | 94.2 | 68.7 | 209.2 | 140.5 |
| 2022 Q1 | 118.6 | 94.4 | 76.3 | 213.0 | 136.7 |
| 2021 Q4 | 101.1 | 76.5 | 74.3 | 177.5 | 103.2 |
| 2021 Q3 | 93.2 | 70.9 | 71.4 | 164.1 | 92.6 |
現金流單位：億元
2026 Q2−0.18 億元−1.41 億元−1.59 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 | −0.18 | −1.41 | −1.59 |
| 2026 Q1 | 1.84 | −0.97 | 0.86 |
| 2025 Q4 | 0.67 | −4.07 | −3.40 |
| 2025 Q3 | 0.20 | −0.49 | −0.28 |
| 2025 Q2 | 2.22 | −0.67 | 1.55 |
| 2025 Q1 | 2.90 | −0.13 | 2.78 |
| 2024 Q4 | 2.12 | 0.77 | 2.89 |
| 2024 Q3 | 3.35 | −1.90 | 1.46 |
| 2024 Q2 | 0.90 | −0.21 | 0.69 |
| 2024 Q1 | 1.00 | −0.14 | 0.85 |
| 2023 Q4 | 1.01 | −0.09 | 0.92 |
| 2023 Q3 | 0.92 | −0.02 | 0.90 |
| 2023 Q2 | 2.15 | −0.04 | 2.11 |
| 2023 Q1 | 1.55 | −0.22 | 1.33 |
| 2022 Q4 | 1.66 | −0.13 | 1.53 |
| 2022 Q3 | 1.25 | −0.08 | 1.17 |
| 2022 Q2 | 1.13 | −0.12 | 1.01 |
| 2022 Q1 | 0.68 | −0.05 | 0.64 |
| 2021 Q4 | 0.50 | −0.09 | 0.41 |
| 2021 Q3 | 0.73 | −0.02 | 0.71 |
財經資料來源：FinLab