上品
4770260−12.5−4.59%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 Q218.52%466.42%324.82%226.0 倍
負債比率（%）
流動比率、速動比率（%）
利息保障倍數（倍）
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| 期間 | 負債比率 | 流動比率 | 速動比率 | 利息保障倍數 |
|---|---|---|---|---|
| 2026 Q2 | 18.52% | 466.42% | 324.82% | 226.0 |
| 2026 Q1 | 23.25% | 397.34% | 297.71% | 150.7 |
| 2025 Q4 | 20.50% | 463.95% | 353.23% | 100.6 |
| 2025 Q3 | 19.17% | 506.28% | 365.20% | 241.3 |
| 2025 Q2 | 21.75% | 444.73% | 318.44% | 220.1 |
| 2025 Q1 | 30.20% | 308.08% | 232.17% | 186.1 |
| 2024 Q4 | 21.98% | 449.72% | 339.59% | 335.1 |
| 2024 Q3 | 23.07% | 430.24% | 305.01% | 321.4 |
| 2024 Q2 | 22.74% | 447.26% | 288.97% | 339.4 |
| 2024 Q1 | 32.01% | 299.59% | 202.52% | 382.3 |
| 2023 Q4 | 25.35% | 403.70% | 266.17% | 308.6 |
| 2023 Q3 | 26.71% | 383.47% | 243.04% | 282.2 |
| 2023 Q2 | 28.54% | 356.68% | 228.37% | 316.4 |
| 2023 Q1 | 38.71% | 247.92% | 172.39% | 552.4 |
| 2022 Q4 | 29.37% | 329.71% | 219.41% | 582.3 |
| 2022 Q3 | 29.74% | 326.11% | 221.00% | 655.7 |
| 2022 Q2 | 31.53% | 308.38% | 215.23% | 580.5 |
| 2022 Q1 | 38.14% | 262.85% | 190.29% | 514.1 |
| 2021 Q4 | 32.08% | 333.67% | 242.50% | — |
| 2021 Q3 | 44.09% | 228.06% | 140.92% | 218.6 |
經營效率單位：天
2026 Q2152.3 天203.3 天73.7 天355.6 天281.9 天
週轉天數（天）
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| 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 | 152.3 | 203.3 | 73.7 | 355.6 | 281.9 |
| 2026 Q1 | 192.2 | 217.0 | 79.1 | 409.2 | 330.1 |
| 2025 Q4 | 203.2 | 187.5 | 72.4 | 390.7 | 318.3 |
| 2025 Q3 | 146.1 | 152.7 | 53.8 | 298.9 | 245.0 |
| 2025 Q2 | 160.5 | 202.6 | 60.9 | 363.1 | 302.2 |
| 2025 Q1 | 259.0 | 265.6 | 74.4 | 524.6 | 450.3 |
| 2024 Q4 | 164.2 | 172.2 | 46.7 | 336.4 | 289.7 |
| 2024 Q3 | 126.5 | 181.2 | 45.2 | 307.7 | 262.5 |
| 2024 Q2 | 113.8 | 231.3 | 53.8 | 345.1 | 291.2 |
| 2024 Q1 | 116.7 | 271.6 | 55.5 | 388.3 | 332.8 |
| 2023 Q4 | 146.7 | 332.8 | 70.2 | 479.5 | 409.3 |
| 2023 Q3 | 158.2 | 312.2 | 79.4 | 470.4 | 391.1 |
| 2023 Q2 | 132.6 | 237.5 | 65.9 | 370.1 | 304.3 |
| 2023 Q1 | 103.9 | 205.5 | 57.4 | 309.4 | 252.0 |
| 2022 Q4 | 88.4 | 202.3 | 59.8 | 290.7 | 230.9 |
| 2022 Q3 | 82.6 | 189.5 | 63.8 | 272.1 | 208.2 |
| 2022 Q2 | 72.6 | 159.3 | 57.6 | 231.8 | 174.3 |
| 2022 Q1 | 73.1 | 163.1 | 58.5 | 236.2 | 177.7 |
| 2021 Q4 | 85.4 | 182.5 | 64.3 | 267.9 | 203.6 |
| 2021 Q3 | 92.6 | 177.9 | 63.9 | 270.6 | 206.6 |
現金流單位：億元
2026 Q20.47 億元−0.21 億元0.26 億元
單季現金流（億元）
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| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | 0.47 | −0.21 | 0.26 |
| 2026 Q1 | 3.79 | −0.40 | 3.39 |
| 2025 Q4 | 4.31 | −0.33 | 3.98 |
| 2025 Q3 | 5.04 | −0.60 | 4.43 |
| 2025 Q2 | 3.04 | −0.55 | 2.50 |
| 2025 Q1 | 7.47 | −0.28 | 7.19 |
| 2024 Q4 | 4.64 | −0.30 | 4.34 |
| 2024 Q3 | 4.60 | −0.40 | 4.20 |
| 2024 Q2 | 2.11 | −0.30 | 1.81 |
| 2024 Q1 | 6.09 | −0.43 | 5.66 |
| 2023 Q4 | 4.83 | −0.29 | 4.54 |
| 2023 Q3 | 3.76 | −0.50 | 3.26 |
| 2023 Q2 | 2.14 | −0.51 | 1.63 |
| 2023 Q1 | 2.47 | −0.56 | 1.91 |
| 2022 Q4 | 2.04 | −0.71 | 1.33 |
| 2022 Q3 | 2.66 | −1.34 | 1.32 |
| 2022 Q2 | 4.52 | −0.95 | 3.57 |
| 2022 Q1 | 2.56 | −0.82 | 1.73 |
| 2021 Q4 | 4.13 | −1.20 | 2.93 |
| 2021 Q3 | 7.85 | −0.91 | 6.94 |
財經資料來源：FinLab