系統電
530952−4.9−8.61%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 Q232.97%447.01%388.35%−1.2 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 | 32.97% | 447.01% | 388.35% | −1.2 |
| 2026 Q1 | 34.52% | 410.21% | 363.91% | 1.5 |
| 2025 Q4 | 42.03% | 292.44% | 257.85% | 6.9 |
| 2025 Q3 | 27.24% | 197.18% | 160.26% | −5.8 |
| 2025 Q2 | 36.34% | 150.30% | 112.42% | 1.4 |
| 2025 Q1 | 35.45% | 200.56% | 168.29% | 5.1 |
| 2024 Q4 | 35.31% | 207.67% | 176.34% | 6.8 |
| 2024 Q3 | 35.77% | 211.52% | 180.26% | −6.7 |
| 2024 Q2 | 36.94% | 297.85% | 264.70% | 13.9 |
| 2024 Q1 | 36.46% | 334.58% | 295.94% | 16.7 |
| 2023 Q4 | 37.66% | 330.83% | 292.15% | 15.9 |
| 2023 Q3 | 41.99% | 284.85% | 251.37% | 13.3 |
| 2023 Q2 | 34.29% | 271.61% | 237.67% | 29.8 |
| 2023 Q1 | 38.73% | 241.82% | 200.06% | 33.2 |
| 2022 Q4 | 45.57% | 198.79% | 162.88% | 31.5 |
| 2022 Q3 | 52.18% | 169.13% | 128.38% | 48.8 |
| 2022 Q2 | 53.61% | 166.85% | 126.34% | 42.3 |
| 2022 Q1 | 52.53% | 162.99% | 119.20% | 42.0 |
| 2021 Q4 | 58.44% | 145.15% | 103.05% | 24.1 |
| 2021 Q3 | 57.64% | 217.71% | 163.50% | 20.3 |
經營效率單位：天
2026 Q293.5 天70.0 天77.8 天163.5 天85.6 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 | 93.5 | 70.0 | 77.8 | 163.5 | 85.6 |
| 2026 Q1 | 100.1 | 66.5 | 85.1 | 166.6 | 81.5 |
| 2025 Q4 | 98.0 | 55.0 | 71.0 | 153.0 | 82.1 |
| 2025 Q3 | 97.6 | 60.4 | 69.1 | 158.0 | 88.9 |
| 2025 Q2 | 92.4 | 64.3 | 79.5 | 156.7 | 77.2 |
| 2025 Q1 | 87.9 | 55.5 | 75.1 | 143.4 | 68.3 |
| 2024 Q4 | 106.6 | 61.3 | 87.4 | 168.0 | 80.6 |
| 2024 Q3 | 129.6 | 57.1 | 90.8 | 186.7 | 95.9 |
| 2024 Q2 | 127.9 | 55.2 | 100.7 | 183.0 | 82.3 |
| 2024 Q1 | 105.9 | 48.4 | 89.0 | 154.3 | 65.3 |
| 2023 Q4 | 96.1 | 51.1 | 80.7 | 147.2 | 66.4 |
| 2023 Q3 | 104.4 | 53.6 | 72.1 | 158.0 | 85.9 |
| 2023 Q2 | 121.9 | 67.1 | 84.0 | 189.0 | 105.0 |
| 2023 Q1 | 102.3 | 61.2 | 80.8 | 163.5 | 82.7 |
| 2022 Q4 | 89.3 | 58.4 | 83.4 | 147.7 | 64.3 |
| 2022 Q3 | 90.0 | 57.8 | 81.2 | 147.8 | 66.7 |
| 2022 Q2 | 88.0 | 63.6 | 76.3 | 151.6 | 75.3 |
| 2022 Q1 | 81.6 | 79.6 | 99.9 | 161.2 | 61.3 |
| 2021 Q4 | 80.8 | 78.3 | 124.5 | 159.1 | 34.6 |
| 2021 Q3 | 71.7 | 46.7 | 97.9 | 118.4 | 20.4 |
現金流單位：億元
2026 Q2−0.22 億元−1.37 億元−1.58 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 | −0.22 | −1.37 | −1.58 |
| 2026 Q1 | −0.12 | −0.82 | −0.94 |
| 2025 Q4 | 1.85 | −2.99 | −1.14 |
| 2025 Q3 | −0.55 | −2.41 | −2.96 |
| 2025 Q2 | −0.18 | −2.22 | −2.40 |
| 2025 Q1 | −0.17 | −0.21 | −0.38 |
| 2024 Q4 | 2.82 | −1.14 | 1.68 |
| 2024 Q3 | −0.28 | 0.10 | −0.18 |
| 2024 Q2 | 1.59 | −5.13 | −3.55 |
| 2024 Q1 | 0.22 | −0.46 | −0.24 |
| 2023 Q4 | 1.41 | −0.30 | 1.11 |
| 2023 Q3 | 2.14 | −0.56 | 1.58 |
| 2023 Q2 | 2.95 | −0.19 | 2.76 |
| 2023 Q1 | −1.24 | −0.29 | −1.53 |
| 2022 Q4 | 1.16 | −0.23 | 0.93 |
| 2022 Q3 | 1.75 | −0.24 | 1.51 |
| 2022 Q2 | 0.71 | −0.43 | 0.27 |
| 2022 Q1 | −1.88 | −0.16 | −2.04 |
| 2021 Q4 | 0.32 | −0.18 | 0.14 |
| 2021 Q3 | −0.92 | −0.12 | −1.04 |
財經資料來源：FinLab