日成-KY
480728.50−0.35−1.21%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 Q237.75%223.64%80.04%7.9 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 | 37.75% | 223.64% | 80.04% | 7.9 |
| 2026 Q1 | 36.37% | 232.04% | 121.68% | 19.1 |
| 2025 Q4 | 43.08% | 185.76% | 96.85% | 4.5 |
| 2025 Q3 | 53.72% | 152.98% | 91.69% | 6.8 |
| 2025 Q2 | 50.25% | 161.19% | 92.18% | −7.1 |
| 2025 Q1 | 47.23% | 170.35% | 95.37% | 0.8 |
| 2024 Q4 | 47.40% | 169.48% | 90.07% | 4.2 |
| 2024 Q3 | 48.88% | 162.52% | 86.46% | −5.7 |
| 2024 Q2 | 40.84% | 190.56% | 90.47% | −9.5 |
| 2024 Q1 | 35.95% | 216.61% | 103.37% | −14.9 |
| 2023 Q4 | 32.55% | 241.98% | 115.88% | −13.9 |
| 2023 Q3 | 38.76% | 206.98% | 109.81% | −10.4 |
| 2023 Q2 | 33.60% | 240.03% | 139.00% | −35.4 |
| 2023 Q1 | 32.09% | 261.85% | 163.72% | −55.0 |
| 2022 Q4 | 31.51% | 280.09% | 192.20% | −0.8 |
| 2022 Q3 | 33.17% | 284.27% | 184.88% | 69.6 |
| 2022 Q2 | 36.33% | 250.47% | 159.56% | −4.3 |
| 2022 Q1 | 33.12% | 281.78% | 196.69% | −2.5 |
| 2021 Q4 | 34.64% | 271.31% | 185.54% | 34.2 |
| 2021 Q3 | 39.57% | 413.37% | 247.69% | 53.3 |
經營效率單位：天
2026 Q256.3 天111.2 天7.6 天167.4 天159.8 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 | 56.3 | 111.2 | 7.6 | 167.4 | 159.8 |
| 2026 Q1 | 67.2 | 104.2 | 8.2 | 171.4 | 163.2 |
| 2025 Q4 | 97.9 | 103.2 | 8.5 | 201.2 | 192.7 |
| 2025 Q3 | 80.4 | 79.8 | 4.6 | 160.1 | 155.5 |
| 2025 Q2 | 88.3 | 98.8 | 4.0 | 187.1 | 183.1 |
| 2025 Q1 | 84.1 | 96.9 | 3.8 | 181.1 | 177.3 |
| 2024 Q4 | 87.2 | 95.5 | 3.8 | 182.7 | 178.9 |
| 2024 Q3 | 67.2 | 86.9 | 3.5 | 154.1 | 150.6 |
| 2024 Q2 | 67.0 | 123.4 | 4.9 | 190.3 | 185.4 |
| 2024 Q1 | 72.8 | 140.5 | 5.5 | 213.3 | 207.8 |
| 2023 Q4 | 61.6 | 128.2 | 7.6 | 189.8 | 182.1 |
| 2023 Q3 | 60.9 | 121.2 | 6.9 | 182.0 | 175.1 |
| 2023 Q2 | 69.3 | 115.1 | 4.4 | 184.4 | 180.0 |
| 2023 Q1 | 109.3 | 116.7 | 6.2 | 225.9 | 219.7 |
| 2022 Q4 | 112.3 | 107.2 | 7.3 | 219.5 | 212.1 |
| 2022 Q3 | 75.7 | 88.6 | 7.1 | 164.4 | 157.2 |
| 2022 Q2 | 78.2 | 95.6 | 7.5 | 173.8 | 166.4 |
| 2022 Q1 | 104.6 | 103.6 | 6.2 | 208.2 | 202.0 |
| 2021 Q4 | 88.8 | 90.1 | 5.1 | 178.8 | 173.7 |
| 2021 Q3 | 75.2 | 93.0 | 5.8 | 168.1 | 162.3 |
現金流單位：億元
2026 Q2−0.46 億元−0.18 億元−0.64 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 | −0.46 | −0.18 | −0.64 |
| 2026 Q1 | −0.16 | −0.07 | −0.23 |
| 2025 Q4 | 2.95 | −0.05 | 2.90 |
| 2025 Q3 | −1.83 | −0.19 | −2.03 |
| 2025 Q2 | 0.22 | −0.07 | 0.15 |
| 2025 Q1 | 0.78 | −0.12 | 0.66 |
| 2024 Q4 | 1.14 | −0.07 | 1.07 |
| 2024 Q3 | −3.37 | −0.05 | −3.42 |
| 2024 Q2 | −0.89 | −0.05 | −0.93 |
| 2024 Q1 | −0.48 | −0.15 | −0.63 |
| 2023 Q4 | −0.06 | −0.23 | −0.29 |
| 2023 Q3 | −0.74 | −0.11 | −0.85 |
| 2023 Q2 | −0.79 | −0.10 | −0.89 |
| 2023 Q1 | 0.81 | −0.25 | 0.56 |
| 2022 Q4 | 1.94 | −0.26 | 1.68 |
| 2022 Q3 | −0.67 | −0.23 | −0.90 |
| 2022 Q2 | −0.91 | −0.22 | −1.13 |
| 2022 Q1 | 2.79 | −0.23 | 2.56 |
| 2021 Q4 | 2.59 | −0.11 | 2.48 |
| 2021 Q3 | −1.40 | −0.12 | −1.51 |