永彰
452321.45−1.80−7.74%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 Q239.83%166.11%128.88%−6.6 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 | 39.83% | 166.11% | 128.88% | −6.6 |
| 2026 Q1 | 34.29% | 198.90% | 148.43% | −6.1 |
| 2025 Q4 | 30.66% | 236.66% | 181.40% | −28.8 |
| 2025 Q3 | 51.32% | 155.26% | 139.20% | 152.6 |
| 2025 Q2 | 74.19% | 93.10% | 53.66% | −37.7 |
| 2025 Q1 | 60.11% | 97.43% | 43.21% | −15.7 |
| 2024 Q4 | 51.54% | 135.28% | 66.44% | −15.0 |
| 2024 Q3 | 55.40% | 110.07% | 78.09% | −5.7 |
| 2024 Q2 | 47.28% | 87.66% | 48.70% | −3.6 |
| 2024 Q1 | 52.85% | 91.20% | 43.60% | −1.8 |
| 2023 Q4 | 49.94% | 108.53% | 67.16% | −19.4 |
| 2023 Q3 | 46.77% | 160.69% | 89.46% | −5.1 |
| 2023 Q2 | 49.26% | 149.55% | 81.28% | −20.6 |
| 2023 Q1 | 41.61% | 177.08% | 110.97% | 69.4 |
| 2022 Q4 | 36.44% | 155.75% | 74.60% | −57.9 |
| 2022 Q3 | 24.67% | 214.33% | 124.75% | −43.7 |
| 2022 Q2 | 29.73% | 190.79% | 128.53% | −125.7 |
| 2022 Q1 | 24.78% | 197.57% | 120.91% | 83.2 |
| 2021 Q4 | 28.81% | 157.53% | 84.30% | 16.9 |
| 2021 Q3 | 36.67% | 141.50% | 73.48% | −18.8 |
經營效率單位：天
2026 Q268.7 天149.9 天72.2 天218.7 天146.5 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 | 68.7 | 149.9 | 72.2 | 218.7 | 146.5 |
| 2026 Q1 | 33.2 | 119.9 | 36.8 | 153.1 | 116.3 |
| 2025 Q4 | 87.4 | 232.2 | 64.6 | 319.6 | 255.0 |
| 2025 Q3 | 104.9 | 73.9 | 11.4 | 178.8 | 167.4 |
| 2025 Q2 | 84.9 | 166.1 | 19.5 | 251.0 | 231.5 |
| 2025 Q1 | 97.3 | 445.0 | 74.4 | 542.3 | 467.9 |
| 2024 Q4 | 65.4 | 201.0 | 43.3 | 266.3 | 223.1 |
| 2024 Q3 | 90.1 | 286.3 | 76.0 | 376.4 | 300.3 |
| 2024 Q2 | 72.1 | 243.2 | 70.2 | 315.3 | 245.1 |
| 2024 Q1 | 86.6 | 240.6 | 72.9 | 327.2 | 254.3 |
| 2023 Q4 | 64.9 | 288.6 | 79.2 | 353.5 | 274.3 |
| 2023 Q3 | 77.6 | 549.4 | 198.6 | 627.0 | 428.4 |
| 2023 Q2 | 67.2 | 429.2 | 145.2 | 496.4 | 351.2 |
| 2023 Q1 | 85.3 | 371.2 | 109.9 | 456.5 | 346.6 |
| 2022 Q4 | 77.9 | 269.6 | 112.9 | 347.4 | 234.5 |
| 2022 Q3 | 77.2 | 215.6 | 84.3 | 292.8 | 208.4 |
| 2022 Q2 | 87.6 | 197.6 | 81.7 | 285.1 | 203.5 |
| 2022 Q1 | 93.5 | 162.7 | 67.2 | 256.3 | 189.1 |
| 2021 Q4 | 72.2 | 127.0 | 52.1 | 199.2 | 147.1 |
| 2021 Q3 | 110.4 | 177.2 | 69.8 | 287.6 | 217.8 |
現金流單位：億元
2026 Q20.64 億元−0.06 億元0.58 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 | 0.64 | −0.06 | 0.58 |
| 2026 Q1 | −1.37 | −0.22 | −1.59 |
| 2025 Q4 | −0.81 | −0.48 | −1.29 |
| 2025 Q3 | −0.77 | −5.99 | −6.76 |
| 2025 Q2 | −1.23 | −0.22 | −1.45 |
| 2025 Q1 | −1.06 | −0.50 | −1.56 |
| 2024 Q4 | −1.00 | −0.35 | −1.35 |
| 2024 Q3 | −0.06 | −0.60 | −0.66 |
| 2024 Q2 | −0.68 | −0.05 | −0.73 |
| 2024 Q1 | −0.60 | −0.11 | −0.70 |
| 2023 Q4 | −1.31 | 0.02 | −1.30 |
| 2023 Q3 | −0.78 | −0.05 | −0.83 |
| 2023 Q2 | −1.08 | −0.01 | −1.09 |
| 2023 Q1 | −1.96 | −0.21 | −2.18 |
| 2022 Q4 | −0.65 | −0.02 | −0.66 |
| 2022 Q3 | 0.71 | 0.00 | 0.72 |
| 2022 Q2 | −0.52 | −0.02 | −0.54 |
| 2022 Q1 | −0.62 | −0.01 | −0.63 |
| 2021 Q4 | −0.03 | −0.03 | −0.07 |
| 2021 Q3 | 0.45 | −0.01 | 0.43 |