士開
532411.45−0.55−4.58%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 Q285.67%138.30%10.57%1.0 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 | 85.67% | 138.30% | 10.57% | 1.0 |
| 2026 Q1 | 85.19% | 121.25% | 9.34% | −0.2 |
| 2025 Q4 | 84.51% | 143.49% | 12.88% | 5.0 |
| 2025 Q3 | 84.64% | 143.92% | 10.56% | −1.7 |
| 2025 Q2 | 83.57% | 148.02% | 9.01% | 0.4 |
| 2025 Q1 | 83.06% | 150.98% | 10.00% | 0.5 |
| 2024 Q4 | 83.31% | 179.42% | 20.88% | 8.2 |
| 2024 Q3 | 85.51% | 165.30% | 14.46% | 7.8 |
| 2024 Q2 | 86.82% | 145.52% | 9.32% | −1.5 |
| 2024 Q1 | 85.99% | 149.65% | 14.16% | −0.7 |
| 2023 Q4 | 85.14% | 153.94% | 21.69% | 1.1 |
| 2023 Q3 | 83.64% | 165.14% | 20.09% | 0.2 |
| 2023 Q2 | 83.12% | 198.87% | 21.94% | −1.6 |
| 2023 Q1 | 82.37% | 205.32% | 26.10% | −1.4 |
| 2022 Q4 | 81.93% | 207.45% | 33.69% | −1.1 |
| 2022 Q3 | 80.85% | 218.46% | 48.70% | −2.8 |
| 2022 Q2 | 79.99% | 225.08% | 59.38% | −1.1 |
| 2022 Q1 | 79.18% | 234.29% | 54.62% | −3.4 |
| 2021 Q4 | 78.68% | 165.16% | 49.96% | −0.9 |
| 2021 Q3 | 76.60% | 178.53% | 56.85% | 0.7 |
經營效率單位：天
2026 Q23.5 天3,892.5 天224.9 天3,895.9 天3,671.1 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 | 3.5 | 3,892.5 | 224.9 | 3,895.9 | 3,671.1 |
| 2026 Q1 | 7.3 | 7,972.4 | 457.4 | 7,979.7 | 7,522.3 |
| 2025 Q4 | 2.5 | 1,860.0 | 102.1 | 1,862.5 | 1,760.4 |
| 2025 Q3 | 10.3 | 7,439.9 | 400.0 | 7,450.2 | 7,050.2 |
| 2025 Q2 | 8.5 | 5,086.9 | 307.3 | 5,095.4 | 4,788.0 |
| 2025 Q1 | 7.9 | 4,410.4 | 311.4 | 4,418.3 | 4,106.9 |
| 2024 Q4 | 1.3 | 596.6 | 41.4 | 597.9 | 556.5 |
| 2024 Q3 | 1.8 | 947.0 | 59.4 | 948.8 | 889.4 |
| 2024 Q2 | 11.4 | 8,127.9 | 473.4 | 8,139.3 | 7,665.9 |
| 2024 Q1 | 11.0 | 7,414.6 | 417.9 | 7,425.7 | 7,007.8 |
| 2023 Q4 | 9.1 | 6,300.8 | 400.8 | 6,309.9 | 5,909.1 |
| 2023 Q3 | 10.3 | 6,489.7 | 416.9 | 6,500.0 | 6,083.1 |
| 2023 Q2 | 11.2 | 6,433.5 | 358.1 | 6,444.7 | 6,086.6 |
| 2023 Q1 | 11.1 | 5,522.0 | 416.7 | 5,533.0 | 5,116.3 |
| 2022 Q4 | 13.8 | 5,245.8 | 535.9 | 5,259.5 | 4,723.6 |
| 2022 Q3 | 13.5 | 4,759.3 | 398.7 | 4,772.7 | 4,374.1 |
| 2022 Q2 | 11.4 | 4,155.4 | 205.5 | 4,166.8 | 3,961.3 |
| 2022 Q1 | 14.3 | 4,117.8 | 205.1 | 4,132.2 | 3,927.1 |
| 2021 Q4 | 11.9 | 3,838.5 | 199.5 | 3,850.4 | 3,650.9 |
| 2021 Q3 | 3.7 | 758.7 | 28.7 | 762.4 | 733.7 |
現金流單位：億元
2026 Q2−3.05 億元−0.04 億元−3.09 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 | −3.05 | −0.04 | −3.09 |
| 2026 Q1 | −2.85 | −0.01 | −2.86 |
| 2025 Q4 | 0.07 | −0.02 | 0.05 |
| 2025 Q3 | −0.52 | −0.05 | −0.57 |
| 2025 Q2 | −1.33 | −0.01 | −1.34 |
| 2025 Q1 | −2.07 | −0.01 | −2.07 |
| 2024 Q4 | 6.36 | −0.02 | 6.34 |
| 2024 Q3 | 4.84 | −0.02 | 4.81 |
| 2024 Q2 | −1.93 | −0.03 | −1.96 |
| 2024 Q1 | −4.62 | −0.06 | −4.68 |
| 2023 Q4 | −7.10 | −0.03 | −7.14 |
| 2023 Q3 | −1.26 | −0.04 | −1.30 |
| 2023 Q2 | −1.70 | −0.04 | −1.74 |
| 2023 Q1 | −3.26 | −0.06 | −3.32 |
| 2022 Q4 | −3.34 | −0.03 | −3.37 |
| 2022 Q3 | −0.67 | −0.01 | −0.68 |
| 2022 Q2 | 0.69 | 0.00 | 0.68 |
| 2022 Q1 | −3.51 | −0.02 | −3.54 |
| 2021 Q4 | −3.06 | 0.00 | −3.07 |
| 2021 Q3 | −2.04 | −0.02 | −2.06 |