振發
542625.55−2.40−8.59%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 Q227.45%257.83%214.59%68.5 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 | 27.45% | 257.83% | 214.59% | 68.5 |
| 2026 Q1 | 24.86% | 304.15% | 258.11% | 61.5 |
| 2025 Q4 | 29.91% | 240.96% | 209.14% | 10.7 |
| 2025 Q3 | 28.05% | 261.66% | 230.52% | 110.8 |
| 2025 Q2 | 25.02% | 315.60% | 276.36% | −151.5 |
| 2025 Q1 | 24.18% | 344.53% | 306.73% | 310.4 |
| 2024 Q4 | 24.76% | 326.26% | 287.71% | 18,202.5 |
| 2024 Q3 | 20.28% | 415.83% | 370.26% | — |
| 2024 Q2 | 21.98% | 363.69% | 319.25% | — |
| 2024 Q1 | 21.46% | 374.16% | 326.56% | 14,916.0 |
| 2023 Q4 | 22.98% | 337.23% | 293.33% | −5,618.8 |
| 2023 Q3 | 21.16% | 378.37% | 324.58% | 465.8 |
| 2023 Q2 | 23.02% | 330.81% | 274.89% | 34.3 |
| 2023 Q1 | 26.76% | 269.01% | 219.59% | 1.2 |
| 2022 Q4 | 30.99% | 227.71% | 184.61% | 30.0 |
| 2022 Q3 | 29.31% | 241.47% | 188.85% | 173.5 |
| 2022 Q2 | 31.49% | 214.72% | 167.63% | 105.8 |
| 2022 Q1 | 35.32% | 184.69% | 144.59% | 11.2 |
| 2021 Q4 | 39.61% | 166.45% | 130.92% | −44.2 |
| 2021 Q3 | 37.79% | 172.38% | 137.26% | −10.2 |
經營效率單位：天
2026 Q274.1 天59.4 天85.9 天133.4 天47.5 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 | 74.1 | 59.4 | 85.9 | 133.4 | 47.5 |
| 2026 Q1 | 73.4 | 54.9 | 83.9 | 128.3 | 44.4 |
| 2025 Q4 | 86.1 | 53.4 | 87.7 | 139.5 | 51.8 |
| 2025 Q3 | 80.7 | 47.4 | 76.4 | 128.1 | 51.6 |
| 2025 Q2 | 85.6 | 52.2 | 87.8 | 137.8 | 50.0 |
| 2025 Q1 | 78.2 | 50.6 | 91.4 | 128.8 | 37.4 |
| 2024 Q4 | 72.0 | 45.0 | 74.0 | 117.1 | 43.1 |
| 2024 Q3 | 87.3 | 49.4 | 74.1 | 136.7 | 62.6 |
| 2024 Q2 | 85.1 | 51.4 | 74.1 | 136.5 | 62.4 |
| 2024 Q1 | 97.4 | 62.9 | 84.1 | 160.3 | 76.2 |
| 2023 Q4 | 94.2 | 61.3 | 79.5 | 155.4 | 75.9 |
| 2023 Q3 | 79.8 | 64.3 | 70.2 | 144.1 | 74.0 |
| 2023 Q2 | 84.8 | 76.9 | 71.7 | 161.7 | 90.0 |
| 2023 Q1 | 95.9 | 82.4 | 87.3 | 178.3 | 91.0 |
| 2022 Q4 | 89.5 | 70.3 | 81.4 | 159.8 | 78.4 |
| 2022 Q3 | 88.8 | 65.6 | 71.6 | 154.5 | 82.9 |
| 2022 Q2 | 83.5 | 71.9 | 67.1 | 155.4 | 88.3 |
| 2022 Q1 | 96.1 | 84.0 | 79.4 | 180.2 | 100.8 |
| 2021 Q4 | 94.0 | 83.0 | 88.3 | 177.0 | 88.8 |
| 2021 Q3 | 88.3 | 70.9 | 79.8 | 159.2 | 79.3 |
現金流單位：億元
2026 Q20.52 億元−0.85 億元−0.32 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 | 0.52 | −0.85 | −0.32 |
| 2026 Q1 | −0.08 | −0.69 | −0.77 |
| 2025 Q4 | 0.41 | −0.26 | 0.15 |
| 2025 Q3 | 0.59 | −0.32 | 0.27 |
| 2025 Q2 | 0.07 | −0.31 | −0.24 |
| 2025 Q1 | 0.77 | −0.20 | 0.57 |
| 2024 Q4 | 0.67 | −0.31 | 0.36 |
| 2024 Q3 | −0.56 | −0.12 | −0.68 |
| 2024 Q2 | 0.25 | −0.06 | 0.19 |
| 2024 Q1 | 0.27 | −0.01 | 0.26 |
| 2023 Q4 | 1.01 | 0.02 | 1.03 |
| 2023 Q3 | 0.66 | −0.13 | 0.54 |
| 2023 Q2 | 1.55 | −0.02 | 1.53 |
| 2023 Q1 | 0.04 | −0.01 | 0.03 |
| 2022 Q4 | 1.69 | −0.14 | 1.55 |
| 2022 Q3 | 1.32 | −0.07 | 1.25 |
| 2022 Q2 | 0.35 | −0.04 | 0.31 |
| 2022 Q1 | −0.96 | −0.02 | −0.98 |
| 2021 Q4 | 0.20 | −0.04 | 0.17 |
| 2021 Q3 | −0.48 | −0.34 | −0.82 |
財經資料來源：FinLab