陽程
3498192.5−13.5−6.55%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 Q253.40%168.68%122.63%2,208.6 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 | 53.40% | 168.68% | 122.63% | 2,208.6 |
| 2026 Q1 | 51.65% | 170.59% | 124.28% | −26.7 |
| 2025 Q4 | 44.54% | 195.85% | 152.06% | 274.8 |
| 2025 Q3 | 36.34% | 229.32% | 178.31% | 50.3 |
| 2025 Q2 | 31.62% | 253.43% | 202.99% | 251.0 |
| 2025 Q1 | 29.02% | 280.23% | 224.27% | −109.1 |
| 2024 Q4 | 29.87% | 272.10% | 230.81% | −19.9 |
| 2024 Q3 | 27.85% | 292.84% | 239.67% | 18.3 |
| 2024 Q2 | 32.20% | 253.54% | 205.19% | −99.2 |
| 2024 Q1 | 29.29% | 282.12% | 228.36% | −145.9 |
| 2023 Q4 | 24.81% | 348.11% | 300.61% | −228.9 |
| 2023 Q3 | 24.08% | 381.28% | 335.64% | 109.7 |
| 2023 Q2 | 31.62% | 277.20% | 226.75% | −159.4 |
| 2023 Q1 | 33.11% | 245.80% | 179.00% | −5.8 |
| 2022 Q4 | 37.66% | 235.02% | 167.79% | 101.4 |
| 2022 Q3 | 43.10% | 202.65% | 121.34% | 122.4 |
| 2022 Q2 | 46.39% | 185.86% | 104.88% | −101.2 |
| 2022 Q1 | 45.46% | 191.86% | 118.22% | −12.8 |
| 2021 Q4 | 41.82% | 209.92% | 135.49% | −47.7 |
| 2021 Q3 | 38.41% | 208.28% | 142.78% | −122.1 |
經營效率單位：天
2026 Q220.6 天236.6 天116.9 天257.2 天140.2 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 | 20.6 | 236.6 | 116.9 | 257.2 | 140.2 |
| 2026 Q1 | 69.1 | 427.9 | 230.7 | 497.0 | 266.3 |
| 2025 Q4 | 29.4 | 189.0 | 100.1 | 218.5 | 118.4 |
| 2025 Q3 | 40.1 | 340.1 | 189.7 | 380.2 | 190.5 |
| 2025 Q2 | 20.6 | 138.2 | 84.3 | 158.9 | 74.6 |
| 2025 Q1 | 56.3 | 274.8 | 170.7 | 331.0 | 160.3 |
| 2024 Q4 | 18.8 | 155.7 | 105.3 | 174.5 | 69.2 |
| 2024 Q3 | 14.3 | 145.4 | 101.4 | 159.8 | 58.4 |
| 2024 Q2 | 32.9 | 275.2 | 201.1 | 308.1 | 106.9 |
| 2024 Q1 | 98.3 | 642.0 | 495.7 | 740.3 | 244.6 |
| 2023 Q4 | 272.4 | 606.4 | 560.1 | 878.8 | 318.7 |
| 2023 Q3 | 60.1 | 123.3 | 97.6 | 183.3 | 85.7 |
| 2023 Q2 | 65.1 | 147.0 | 80.6 | 212.1 | 131.5 |
| 2023 Q1 | 106.1 | 339.8 | 160.6 | 445.9 | 285.3 |
| 2022 Q4 | 36.0 | 130.0 | 44.5 | 166.0 | 121.5 |
| 2022 Q3 | 47.8 | 381.1 | 105.3 | 428.9 | 323.6 |
| 2022 Q2 | 137.0 | 859.8 | 276.7 | 996.8 | 720.1 |
| 2022 Q1 | 88.5 | 635.7 | 251.4 | 724.3 | 472.8 |
| 2021 Q4 | 78.3 | 355.6 | 163.5 | 433.9 | 270.5 |
| 2021 Q3 | 161.6 | 438.7 | 249.7 | 600.3 | 350.5 |
現金流單位：億元
2026 Q23.08 億元−0.05 億元3.03 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 | 3.08 | −0.05 | 3.03 |
| 2026 Q1 | 4.50 | −0.03 | 4.48 |
| 2025 Q4 | 1.44 | −0.01 | 1.43 |
| 2025 Q3 | 0.95 | −0.02 | 0.94 |
| 2025 Q2 | 1.18 | −0.01 | 1.17 |
| 2025 Q1 | −1.19 | −0.01 | −1.20 |
| 2024 Q4 | −0.18 | −0.03 | −0.21 |
| 2024 Q3 | −0.73 | −0.02 | −0.76 |
| 2024 Q2 | 1.52 | −0.01 | 1.51 |
| 2024 Q1 | −0.52 | −0.01 | −0.54 |
| 2023 Q4 | 1.42 | −0.02 | 1.40 |
| 2023 Q3 | −0.95 | −0.02 | −0.97 |
| 2023 Q2 | −0.41 | −0.03 | −0.44 |
| 2023 Q1 | 0.26 | −0.03 | 0.23 |
| 2022 Q4 | 0.93 | −0.07 | 0.86 |
| 2022 Q3 | 0.25 | −0.01 | 0.23 |
| 2022 Q2 | −0.96 | −0.05 | −1.02 |
| 2022 Q1 | 0.94 | −0.03 | 0.90 |
| 2021 Q4 | −0.48 | −0.05 | −0.53 |
| 2021 Q3 | −1.01 | −0.12 | −1.14 |
財經資料來源：FinLab