晶呈科技
4768254−16.5−6.10%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 Q261.68%106.31%73.56%−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 | 61.68% | 106.31% | 73.56% | −0.5 |
| 2026 Q1 | 60.93% | 114.06% | 85.41% | −1.7 |
| 2025 Q4 | 55.05% | 116.43% | 82.75% | 4.4 |
| 2025 Q3 | 51.81% | 111.95% | 73.28% | −0.2 |
| 2025 Q2 | 43.32% | 87.81% | 55.28% | −0.6 |
| 2025 Q1 | 35.58% | 131.96% | 86.72% | 2.6 |
| 2024 Q4 | 33.51% | 155.17% | 112.07% | 14.9 |
| 2024 Q3 | 29.62% | 182.38% | 124.12% | 22.2 |
| 2024 Q2 | 29.93% | 166.14% | 123.42% | 29.3 |
| 2024 Q1 | 23.72% | 151.47% | 113.12% | 36.2 |
| 2023 Q4 | 21.62% | 167.64% | 114.51% | 8.7 |
| 2023 Q3 | 37.88% | 104.93% | 67.56% | 18.1 |
| 2023 Q2 | 31.81% | 133.97% | 93.70% | 60.0 |
| 2023 Q1 | 20.49% | 412.57% | 298.77% | 97.9 |
| 2022 Q4 | 26.32% | 332.17% | 226.49% | 80.0 |
| 2022 Q3 | 31.08% | 280.80% | 192.96% | 225.1 |
| 2022 Q2 | 27.51% | 366.21% | 263.21% | 70.0 |
| 2022 Q1 | 50.07% | 127.39% | 91.81% | 24.6 |
| 2021 Q4 | 46.73% | 136.90% | 95.85% | 20.8 |
| 2021 Q3 | 43.97% | 143.57% | 108.02% | 44.8 |
經營效率單位：天
2026 Q231.9 天155.0 天230.1 天186.9 天−43.2 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 | 31.9 | 155.0 | 230.1 | 186.9 | −43.2 |
| 2026 Q1 | 25.4 | 96.4 | 134.8 | 121.8 | −13.1 |
| 2025 Q4 | 17.1 | 60.2 | 50.5 | 77.3 | 26.8 |
| 2025 Q3 | 41.1 | 158.2 | 42.3 | 199.4 | 157.1 |
| 2025 Q2 | 51.6 | 226.2 | 43.8 | 277.7 | 233.9 |
| 2025 Q1 | 55.5 | 196.1 | 63.9 | 251.6 | 187.7 |
| 2024 Q4 | 36.7 | 122.8 | 46.5 | 159.6 | 113.1 |
| 2024 Q3 | 40.6 | 127.6 | 65.0 | 168.3 | 103.2 |
| 2024 Q2 | 45.2 | 125.1 | 58.1 | 170.3 | 112.2 |
| 2024 Q1 | 40.1 | 143.9 | 30.6 | 184.1 | 153.5 |
| 2023 Q4 | 46.8 | 220.5 | 25.1 | 267.3 | 242.3 |
| 2023 Q3 | 57.2 | 221.8 | 26.3 | 279.0 | 252.7 |
| 2023 Q2 | 50.1 | 166.2 | 12.9 | 216.3 | 203.4 |
| 2023 Q1 | 46.0 | 163.3 | 15.4 | 209.3 | 193.9 |
| 2022 Q4 | 48.7 | 151.8 | 29.8 | 200.5 | 170.6 |
| 2022 Q3 | 44.6 | 150.5 | 34.6 | 195.2 | 160.5 |
| 2022 Q2 | 49.4 | 170.1 | 25.1 | 219.5 | 194.4 |
| 2022 Q1 | 44.5 | 173.8 | 24.2 | 218.3 | 194.2 |
| 2021 Q4 | 51.5 | 157.5 | 28.3 | 209.0 | 180.7 |
| 2021 Q3 | 40.5 | 118.0 | 23.7 | 158.5 | 134.9 |
現金流單位：億元
2026 Q20.48 億元−0.69 億元−0.21 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 | 0.48 | −0.69 | −0.21 |
| 2026 Q1 | 1.43 | −0.62 | 0.82 |
| 2025 Q4 | 2.12 | −1.43 | 0.69 |
| 2025 Q3 | 0.78 | −1.99 | −1.21 |
| 2025 Q2 | −0.75 | −0.67 | −1.43 |
| 2025 Q1 | 0.71 | −0.74 | −0.03 |
| 2024 Q4 | 0.06 | −2.50 | −2.44 |
| 2024 Q3 | 1.16 | −0.50 | 0.67 |
| 2024 Q2 | 0.75 | −0.67 | 0.08 |
| 2024 Q1 | 0.85 | −0.45 | 0.40 |
| 2023 Q4 | 0.70 | −0.26 | 0.45 |
| 2023 Q3 | 0.08 | −0.43 | −0.35 |
| 2023 Q2 | 0.54 | −0.09 | 0.45 |
| 2023 Q1 | 1.99 | −0.86 | 1.13 |
| 2022 Q4 | 0.60 | −0.70 | −0.10 |
| 2022 Q3 | 1.45 | −0.62 | 0.83 |
| 2022 Q2 | −0.08 | −0.54 | −0.62 |
| 2022 Q1 | 1.76 | −0.23 | 1.54 |
| 2021 Q4 | −0.10 | 0.05 | −0.05 |
| 2021 Q3 | 0.22 | −0.32 | −0.10 |
財經資料來源：FinLab