尚凡
527824.10+0.25+1.05%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 Q237.19%285.24%265.62%21.0 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 | 37.19% | 285.24% | 265.62% | 21.0 |
| 2026 Q1 | 29.15% | 527.02% | 495.83% | 18.9 |
| 2025 Q4 | 27.01% | 611.42% | 575.83% | 18.8 |
| 2025 Q3 | 26.49% | 717.84% | 676.56% | 13.2 |
| 2025 Q2 | 72.57% | 232.71% | 198.34% | 8.1 |
| 2025 Q1 | 70.24% | 261.49% | 222.85% | 21.7 |
| 2024 Q4 | 69.96% | 290.16% | 254.08% | 11.6 |
| 2024 Q3 | 78.16% | 218.43% | 187.85% | 8.0 |
| 2024 Q2 | 79.13% | 216.19% | 190.44% | 20.9 |
| 2024 Q1 | 70.67% | 135.27% | 112.76% | 4.7 |
| 2023 Q4 | 66.25% | 149.50% | 119.15% | 45.7 |
| 2023 Q3 | 64.42% | 161.29% | 123.42% | 54.7 |
| 2023 Q2 | 61.61% | 167.98% | 133.21% | 47.1 |
| 2023 Q1 | 58.30% | 183.96% | 149.13% | 62.5 |
| 2022 Q4 | 60.37% | 185.41% | 150.42% | 70.1 |
| 2022 Q3 | 56.96% | 205.52% | 164.73% | 83.9 |
| 2022 Q2 | 51.65% | 195.50% | 162.46% | 139.5 |
| 2022 Q1 | 55.53% | 180.02% | 157.13% | 104.5 |
| 2021 Q4 | 51.82% | 186.18% | 173.54% | 167.9 |
| 2021 Q3 | 46.17% | 232.39% | 214.09% | 283.3 |
經營效率單位：天
2026 Q223.2 天133.1 天41.4 天156.2 天114.8 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 | 23.2 | 133.1 | 41.4 | 156.2 | 114.8 |
| 2026 Q1 | 27.8 | 132.9 | 47.3 | 160.7 | 113.4 |
| 2025 Q4 | 20.2 | 104.2 | 42.3 | 124.4 | 82.1 |
| 2025 Q3 | 26.4 | 123.4 | 51.3 | 149.9 | 98.6 |
| 2025 Q2 | 26.1 | 98.5 | 41.2 | 124.5 | 83.3 |
| 2025 Q1 | 30.8 | 98.0 | 38.0 | 128.8 | 90.8 |
| 2024 Q4 | 21.0 | 76.6 | 25.2 | 97.6 | 72.4 |
| 2024 Q3 | 27.8 | 113.2 | 34.8 | 141.0 | 106.2 |
| 2024 Q2 | 28.3 | 109.6 | 29.9 | 137.9 | 108.0 |
| 2024 Q1 | 33.0 | 98.1 | 22.2 | 131.1 | 109.0 |
| 2023 Q4 | 22.6 | 148.4 | 42.6 | 171.0 | 128.4 |
| 2023 Q3 | 27.6 | 92.7 | 30.8 | 120.3 | 89.4 |
| 2023 Q2 | 27.1 | 72.6 | 20.3 | 99.8 | 79.5 |
| 2023 Q1 | 26.6 | 73.0 | 20.5 | 99.6 | 79.1 |
| 2022 Q4 | 22.1 | 58.5 | 15.4 | 80.6 | 65.2 |
| 2022 Q3 | 27.9 | 65.1 | 14.9 | 93.1 | 78.1 |
| 2022 Q2 | 27.3 | 45.5 | 18.2 | 72.8 | 54.5 |
| 2022 Q1 | 29.1 | 28.0 | 16.1 | 57.1 | 41.1 |
| 2021 Q4 | 22.3 | 18.3 | 12.0 | 40.6 | 28.6 |
| 2021 Q3 | 25.6 | 18.8 | 12.2 | 44.4 | 32.2 |
現金流單位：億元
2026 Q20.62 億元—0.62 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 | 0.62 | — | 0.62 |
| 2026 Q1 | 0.55 | — | 0.55 |
| 2025 Q4 | 1.48 | 0.00 | 1.48 |
| 2025 Q3 | 0.81 | 0.00 | 0.81 |
| 2025 Q2 | 1.00 | — | 1.00 |
| 2025 Q1 | 0.74 | — | 0.74 |
| 2024 Q4 | 1.69 | 0.00 | 1.69 |
| 2024 Q3 | 0.06 | −0.06 | 0.00 |
| 2024 Q2 | 0.46 | — | 0.46 |
| 2024 Q1 | 0.38 | — | 0.38 |
| 2023 Q4 | 1.18 | 0.00 | 1.18 |
| 2023 Q3 | 0.43 | 0.00 | 0.43 |
| 2023 Q2 | 0.73 | 0.00 | 0.73 |
| 2023 Q1 | 0.29 | 0.00 | 0.29 |
| 2022 Q4 | 1.79 | −0.01 | 1.79 |
| 2022 Q3 | 0.28 | 0.00 | 0.28 |
| 2022 Q2 | 0.30 | 0.00 | 0.29 |
| 2022 Q1 | 0.08 | −0.02 | 0.07 |
| 2021 Q4 | 0.86 | 0.00 | 0.86 |
| 2021 Q3 | 0.97 | — | 0.97 |