祥碩
52691,160−60−4.92%收盤・資料日 2026-11-06
注意股 股期 法說 11/10
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q217.16%178.89%156.49%5,191.0 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 | 17.16% | 178.89% | 156.49% | 5,191.0 |
| 2026 Q1 | 10.61% | 299.01% | 258.16% | 4,156.5 |
| 2025 Q4 | 11.40% | 265.19% | 219.05% | 3,370.1 |
| 2025 Q3 | 9.63% | 249.53% | 194.20% | 1,121.1 |
| 2025 Q2 | 15.21% | 182.59% | 148.86% | 659.2 |
| 2025 Q1 | 6.85% | 675.91% | 645.15% | 8,304.6 |
| 2024 Q4 | 7.38% | 631.36% | 612.81% | 5,003.2 |
| 2024 Q3 | 7.39% | 649.69% | 623.02% | 4,120.2 |
| 2024 Q2 | 10.28% | 460.47% | 435.37% | 3,500.5 |
| 2024 Q1 | 14.48% | 160.28% | 138.80% | 1,645.3 |
| 2023 Q4 | 9.53% | 225.04% | 197.39% | 1,525.6 |
| 2023 Q3 | 7.77% | 363.64% | 315.06% | 2,055.3 |
| 2023 Q2 | 14.69% | 196.97% | 167.34% | 654.9 |
| 2023 Q1 | 16.19% | 176.06% | 144.80% | 100.6 |
| 2022 Q4 | 13.96% | 236.15% | 188.76% | 72.1 |
| 2022 Q3 | 13.22% | 245.34% | 184.07% | 315.6 |
| 2022 Q2 | 20.10% | 181.53% | 142.32% | 747.7 |
| 2022 Q1 | 17.22% | 160.45% | 120.54% | 1,879.3 |
| 2021 Q4 | 9.21% | 307.56% | 221.25% | 2,113.0 |
| 2021 Q3 | 9.91% | 289.48% | 220.50% | 2,754.3 |
經營效率單位：天
2026 Q232.5 天99.1 天28.0 天131.6 天103.6 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 | 32.5 | 99.1 | 28.0 | 131.6 | 103.6 |
| 2026 Q1 | 33.7 | 85.4 | 24.5 | 119.2 | 94.7 |
| 2025 Q4 | 47.7 | 97.9 | 28.3 | 145.6 | 117.3 |
| 2025 Q3 | 45.2 | 86.5 | 27.5 | 131.8 | 104.2 |
| 2025 Q2 | 42.2 | 72.9 | 25.2 | 115.0 | 89.9 |
| 2025 Q1 | 40.5 | 51.9 | 24.4 | 92.4 | 68.0 |
| 2024 Q4 | 34.7 | 58.5 | 23.9 | 93.2 | 69.2 |
| 2024 Q3 | 47.7 | 70.9 | 19.2 | 118.6 | 99.5 |
| 2024 Q2 | 59.2 | 72.0 | 25.2 | 131.2 | 106.0 |
| 2024 Q1 | 50.0 | 72.2 | 34.1 | 122.2 | 88.1 |
| 2023 Q4 | 50.0 | 88.1 | 33.8 | 138.1 | 104.3 |
| 2023 Q3 | 48.9 | 81.6 | 23.8 | 130.5 | 106.7 |
| 2023 Q2 | 54.9 | 103.7 | 26.1 | 158.6 | 132.4 |
| 2023 Q1 | 54.1 | 142.1 | 22.2 | 196.1 | 174.0 |
| 2022 Q4 | 59.7 | 216.8 | 22.8 | 276.5 | 253.7 |
| 2022 Q3 | 50.0 | 202.8 | 27.0 | 252.7 | 225.7 |
| 2022 Q2 | 47.4 | 188.1 | 28.6 | 235.5 | 206.9 |
| 2022 Q1 | 33.3 | 186.8 | 35.8 | 220.2 | 184.3 |
| 2021 Q4 | 35.7 | 220.0 | 48.2 | 255.7 | 207.5 |
| 2021 Q3 | 22.7 | 133.0 | 32.9 | 155.7 | 122.8 |
現金流單位：億元
2026 Q213.40 億元−0.86 億元12.54 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 | 13.40 | −0.86 | 12.54 |
| 2026 Q1 | 10.76 | −1.27 | 9.49 |
| 2025 Q4 | 26.39 | −0.77 | 25.62 |
| 2025 Q3 | 10.64 | −0.96 | 9.69 |
| 2025 Q2 | 13.75 | −0.60 | 13.15 |
| 2025 Q1 | −7.01 | −2.99 | −10.00 |
| 2024 Q4 | 9.50 | −0.57 | 8.93 |
| 2024 Q3 | 17.24 | −0.29 | 16.95 |
| 2024 Q2 | 6.99 | −0.68 | 6.31 |
| 2024 Q1 | 3.97 | −0.17 | 3.81 |
| 2023 Q4 | 13.65 | −0.60 | 13.04 |
| 2023 Q3 | 12.06 | −1.58 | 10.48 |
| 2023 Q2 | 9.71 | −0.71 | 9.00 |
| 2023 Q1 | 1.81 | −0.74 | 1.07 |
| 2022 Q4 | 5.65 | −1.81 | 3.84 |
| 2022 Q3 | 9.12 | −0.70 | 8.41 |
| 2022 Q2 | 0.32 | −0.64 | −0.32 |
| 2022 Q1 | −0.63 | −0.91 | −1.54 |
| 2021 Q4 | 0.88 | −0.64 | 0.24 |
| 2021 Q3 | 6.42 | −0.43 | 5.99 |
財經資料來源：FinLab