嘉彰
494229.15−0.45−1.52%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 Q218.47%371.26%245.53%35.3 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 | 18.47% | 371.26% | 245.53% | 35.3 |
| 2026 Q1 | 20.11% | 341.31% | 213.71% | 120.7 |
| 2025 Q4 | 23.05% | 347.61% | 223.66% | 273.4 |
| 2025 Q3 | 23.93% | 322.75% | 202.53% | 148.8 |
| 2025 Q2 | 25.53% | 300.35% | 188.24% | 82.4 |
| 2025 Q1 | 25.48% | 302.81% | 187.41% | 171.6 |
| 2024 Q4 | 22.79% | 344.33% | 216.08% | 262.0 |
| 2024 Q3 | 20.05% | 339.71% | 211.74% | 214.3 |
| 2024 Q2 | 20.49% | 349.96% | 202.81% | 793.0 |
| 2024 Q1 | 21.53% | 332.37% | 209.75% | 338.6 |
| 2023 Q4 | 19.46% | 369.41% | 288.12% | 2,846.6 |
| 2023 Q3 | 20.38% | 361.46% | 279.68% | 1,608.2 |
| 2023 Q2 | 21.73% | 345.37% | 258.25% | 1,186.3 |
| 2023 Q1 | 22.69% | 330.11% | 210.73% | 341.1 |
| 2022 Q4 | 22.42% | 343.13% | 223.73% | 105.5 |
| 2022 Q3 | 23.72% | 333.07% | 253.02% | 321.4 |
| 2022 Q2 | 29.44% | 275.76% | 190.38% | 340.2 |
| 2022 Q1 | 28.26% | 290.68% | 204.69% | 227.2 |
| 2021 Q4 | 29.51% | 276.73% | 188.73% | 262.0 |
| 2021 Q3 | 27.40% | 299.29% | 189.62% | 263.2 |
經營效率單位：天
2026 Q2169.6 天32.8 天74.1 天202.4 天128.2 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 | 169.6 | 32.8 | 74.1 | 202.4 | 128.2 |
| 2026 Q1 | 189.1 | 34.0 | 86.2 | 223.1 | 136.9 |
| 2025 Q4 | 153.2 | 29.5 | 75.4 | 182.6 | 107.2 |
| 2025 Q3 | 151.3 | 31.1 | 74.5 | 182.4 | 107.9 |
| 2025 Q2 | 147.1 | 31.4 | 73.0 | 178.5 | 105.6 |
| 2025 Q1 | 155.1 | 33.1 | 77.8 | 188.3 | 110.4 |
| 2024 Q4 | 155.4 | 29.5 | 78.5 | 184.9 | 106.4 |
| 2024 Q3 | 161.1 | 29.2 | 84.5 | 190.3 | 105.9 |
| 2024 Q2 | 150.0 | 30.2 | 82.2 | 180.2 | 98.1 |
| 2024 Q1 | 171.3 | 32.8 | 91.8 | 204.1 | 112.3 |
| 2023 Q4 | 164.8 | 30.0 | 93.8 | 194.8 | 101.0 |
| 2023 Q3 | 152.8 | 30.1 | 86.3 | 182.9 | 96.6 |
| 2023 Q2 | 147.3 | 32.1 | 81.0 | 179.4 | 98.4 |
| 2023 Q1 | 164.1 | 34.3 | 92.6 | 198.4 | 105.8 |
| 2022 Q4 | 165.7 | 31.8 | 91.7 | 197.5 | 105.9 |
| 2022 Q3 | 161.3 | 30.8 | 89.3 | 192.1 | 102.8 |
| 2022 Q2 | 151.8 | 29.5 | 90.9 | 181.3 | 90.4 |
| 2022 Q1 | 146.9 | 27.6 | 90.3 | 174.5 | 84.2 |
| 2021 Q4 | 136.1 | 25.2 | 79.1 | 161.4 | 82.3 |
| 2021 Q3 | 144.6 | 27.4 | 81.4 | 172.0 | 90.6 |
現金流單位：億元
2026 Q21.07 億元−0.51 億元0.56 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 | 1.07 | −0.51 | 0.56 |
| 2026 Q1 | 2.70 | −0.04 | 2.66 |
| 2025 Q4 | 1.56 | −2.52 | −0.95 |
| 2025 Q3 | 0.08 | −0.93 | −0.86 |
| 2025 Q2 | 1.46 | −1.36 | 0.10 |
| 2025 Q1 | −0.03 | −0.84 | −0.87 |
| 2024 Q4 | 3.85 | −1.85 | 2.00 |
| 2024 Q3 | 1.52 | −1.35 | 0.17 |
| 2024 Q2 | 2.29 | −0.40 | 1.90 |
| 2024 Q1 | 1.31 | −1.21 | 0.10 |
| 2023 Q4 | 4.22 | −5.30 | −1.07 |
| 2023 Q3 | 3.81 | 0.10 | 3.91 |
| 2023 Q2 | 1.60 | −0.26 | 1.34 |
| 2023 Q1 | 1.45 | −0.15 | 1.30 |
| 2022 Q4 | 6.31 | −0.74 | 5.57 |
| 2022 Q3 | 7.20 | −0.23 | 6.96 |
| 2022 Q2 | 3.65 | −0.14 | 3.52 |
| 2022 Q1 | 0.90 | −0.02 | 0.88 |
| 2021 Q4 | 6.43 | −0.18 | 6.25 |
| 2021 Q3 | 1.02 | −0.55 | 0.47 |