鈺創
535184−4.1−4.65%收盤・資料日 2026-11-06
法說 11/19
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q240.59%243.12%145.97%109.0 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 | 40.59% | 243.12% | 145.97% | 109.0 |
| 2026 Q1 | 45.78% | 234.23% | 119.92% | 34.4 |
| 2025 Q4 | 48.26% | 233.35% | 91.68% | 4.1 |
| 2025 Q3 | 45.45% | 267.51% | 102.10% | −10.0 |
| 2025 Q2 | 41.51% | 195.94% | 66.56% | −4.5 |
| 2025 Q1 | 41.40% | 175.65% | 69.19% | −18.6 |
| 2024 Q4 | 36.41% | 187.54% | 74.26% | −15.2 |
| 2024 Q3 | 37.54% | 192.69% | 94.97% | −6.5 |
| 2024 Q2 | 50.23% | 139.08% | 57.63% | −6.7 |
| 2024 Q1 | 49.24% | 199.14% | 71.39% | −10.8 |
| 2023 Q4 | 49.02% | 213.16% | 73.44% | −14.3 |
| 2023 Q3 | 48.52% | 218.19% | 72.69% | −14.9 |
| 2023 Q2 | 47.74% | 243.71% | 83.25% | −6.9 |
| 2023 Q1 | 48.06% | 243.19% | 77.94% | −12.1 |
| 2022 Q4 | 47.93% | 243.48% | 88.55% | −16.8 |
| 2022 Q3 | 44.08% | 266.77% | 115.61% | −1.2 |
| 2022 Q2 | 39.67% | 248.80% | 122.18% | 24.4 |
| 2022 Q1 | 37.58% | 187.90% | 108.95% | 34.5 |
| 2021 Q4 | 41.10% | 203.84% | 124.65% | 61.7 |
| 2021 Q3 | 42.49% | 205.76% | 123.67% | 43.8 |
經營效率單位：天
2026 Q230.4 天125.1 天56.5 天155.6 天99.0 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 | 30.4 | 125.1 | 56.5 | 155.6 | 99.0 |
| 2026 Q1 | 40.8 | 149.7 | 55.7 | 190.5 | 134.8 |
| 2025 Q4 | 51.6 | 195.5 | 58.4 | 247.1 | 188.7 |
| 2025 Q3 | 61.8 | 253.7 | 59.5 | 315.4 | 256.0 |
| 2025 Q2 | 86.7 | 348.3 | 65.7 | 435.0 | 369.3 |
| 2025 Q1 | 110.9 | 423.0 | 88.5 | 534.0 | 445.5 |
| 2024 Q4 | 114.4 | 361.9 | 89.1 | 476.3 | 387.2 |
| 2024 Q3 | 91.5 | 277.6 | 66.6 | 369.2 | 302.6 |
| 2024 Q2 | 76.8 | 257.8 | 51.7 | 334.5 | 282.8 |
| 2024 Q1 | 76.0 | 302.0 | 48.7 | 378.1 | 329.4 |
| 2023 Q4 | 92.4 | 372.1 | 57.8 | 464.4 | 406.6 |
| 2023 Q3 | 110.2 | 401.1 | 60.8 | 511.3 | 450.5 |
| 2023 Q2 | 100.1 | 405.9 | 52.1 | 505.9 | 453.8 |
| 2023 Q1 | 142.1 | 592.2 | 92.0 | 734.2 | 642.3 |
| 2022 Q4 | 142.3 | 466.5 | 116.9 | 608.7 | 491.8 |
| 2022 Q3 | 115.1 | 348.0 | 130.0 | 463.1 | 333.1 |
| 2022 Q2 | 85.4 | 213.5 | 99.4 | 298.8 | 199.4 |
| 2022 Q1 | 77.3 | 149.7 | 75.8 | 227.1 | 151.2 |
| 2021 Q4 | 61.2 | 129.7 | 65.3 | 190.9 | 125.6 |
| 2021 Q3 | 56.4 | 141.7 | 64.2 | 198.1 | 133.9 |
現金流單位：億元
2026 Q217.83 億元−0.40 億元17.43 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 | 17.83 | −0.40 | 17.43 |
| 2026 Q1 | 4.62 | −0.75 | 3.87 |
| 2025 Q4 | −0.39 | −0.60 | −0.99 |
| 2025 Q3 | 0.58 | −0.24 | 0.34 |
| 2025 Q2 | −0.45 | −0.42 | −0.88 |
| 2025 Q1 | −4.24 | −0.21 | −4.45 |
| 2024 Q4 | −1.83 | −0.09 | −1.92 |
| 2024 Q3 | 0.14 | −0.22 | −0.07 |
| 2024 Q2 | 0.62 | −0.13 | 0.50 |
| 2024 Q1 | 0.41 | −0.63 | −0.23 |
| 2023 Q4 | 0.60 | −0.40 | 0.20 |
| 2023 Q3 | 0.31 | −0.26 | 0.05 |
| 2023 Q2 | 1.55 | −0.07 | 1.48 |
| 2023 Q1 | −3.28 | −0.42 | −3.69 |
| 2022 Q4 | −7.04 | −0.36 | −7.40 |
| 2022 Q3 | −6.89 | −0.38 | −7.26 |
| 2022 Q2 | −1.95 | −0.53 | −2.48 |
| 2022 Q1 | 2.85 | −0.34 | 2.51 |
| 2021 Q4 | 5.27 | −0.29 | 4.98 |
| 2021 Q3 | 2.07 | −0.30 | 1.76 |
財經資料來源：FinLab