昇益
545529.25−0.70−2.34%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 Q274.85%131.27%9.17%−1.1 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 | 74.85% | 131.27% | 9.17% | −1.1 |
| 2026 Q1 | 70.45% | 138.51% | 4.63% | −2.4 |
| 2025 Q4 | 66.55% | 146.14% | 3.56% | −15.0 |
| 2025 Q3 | 61.75% | 157.05% | 8.42% | −3,875.0 |
| 2025 Q2 | 58.93% | 165.97% | 17.13% | 584.3 |
| 2025 Q1 | 73.36% | 133.90% | 14.45% | 1.5 |
| 2024 Q4 | 73.97% | 132.77% | 17.75% | 133.0 |
| 2024 Q3 | 85.55% | 115.45% | 24.47% | −0.5 |
| 2024 Q2 | 80.39% | 122.37% | 5.44% | −3.6 |
| 2024 Q1 | 78.09% | 125.76% | 8.22% | 399.2 |
| 2023 Q4 | 85.99% | 114.97% | 17.04% | 17.5 |
| 2023 Q3 | 89.23% | 110.77% | 3.95% | −2.3 |
| 2023 Q2 | 87.47% | 112.89% | 3.45% | −2.7 |
| 2023 Q1 | 85.45% | 115.36% | 6.71% | −3.1 |
| 2022 Q4 | 82.61% | 119.05% | 6.29% | −3.3 |
| 2022 Q3 | 78.85% | 124.51% | 4.02% | 19.5 |
| 2022 Q2 | 75.57% | 129.15% | 5.00% | 15.2 |
| 2022 Q1 | 73.28% | 132.47% | 8.76% | 40.8 |
| 2021 Q4 | 75.91% | 127.93% | 7.96% | 5.4 |
| 2021 Q3 | 74.93% | 129.59% | 22.23% | 2.5 |
經營效率單位：天
2026 Q2—1,283,163.4 天70,605.0 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 | — | 1,283,163.4 | 70,605.0 | — | — |
| 2026 Q1 | — | 77,295.7 | 5,257.1 | — | — |
| 2025 Q4 | — | 88,144.0 | 5,922.9 | — | — |
| 2025 Q3 | 1.5 | 21,527.5 | 1,354.3 | 21,529.0 | 20,174.7 |
| 2025 Q2 | — | 213.5 | 14.8 | — | — |
| 2025 Q1 | — | 1,236.0 | 130.3 | — | — |
| 2024 Q4 | — | 187.5 | 15.7 | — | — |
| 2024 Q3 | — | 4,400,764.4 | 190,377.1 | — | — |
| 2024 Q2 | — | 1,357,103.3 | 82,387.3 | — | — |
| 2024 Q1 | — | 365.6 | 33.7 | — | — |
| 2023 Q4 | — | 315.6 | 24.4 | — | — |
| 2023 Q3 | — | 5,734,735.9 | 302,876.1 | — | — |
| 2023 Q2 | — | 1,540,365.9 | 68,506.8 | — | — |
| 2023 Q1 | — | 4,086,260.4 | 140,608.5 | — | — |
| 2022 Q4 | — | 64,010.9 | 3,411.1 | — | — |
| 2022 Q3 | — | 2,903.0 | 222.9 | — | — |
| 2022 Q2 | — | 3,335.1 | 266.8 | — | — |
| 2022 Q1 | — | 432.3 | 29.9 | — | — |
| 2021 Q4 | — | 4,462.7 | 248.2 | — | — |
| 2021 Q3 | — | 10,562.5 | 390.2 | — | — |
現金流單位：億元
2026 Q2−3.11 億元−3.11 億元
單季現金流（億元）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 營運現金流 | 自由現金流 |
|---|---|---|
| 2026 Q2 | −3.11 | −3.11 |
| 2026 Q1 | −5.04 | −5.04 |
| 2025 Q4 | −5.42 | −5.42 |
| 2025 Q3 | −3.26 | −3.26 |
| 2025 Q2 | 7.12 | 7.12 |
| 2025 Q1 | −2.38 | −2.38 |
| 2024 Q4 | 15.81 | 15.81 |
| 2024 Q3 | −1.77 | −1.77 |
| 2024 Q2 | −5.41 | −5.41 |
| 2024 Q1 | −9.01 | −9.01 |
| 2023 Q4 | 24.55 | 24.55 |
| 2023 Q3 | −5.79 | −5.79 |
| 2023 Q2 | −4.72 | −4.72 |
| 2023 Q1 | −5.97 | −5.97 |
| 2022 Q4 | −4.26 | −4.26 |
| 2022 Q3 | −2.89 | −2.89 |
| 2022 Q2 | −4.15 | −4.15 |
| 2022 Q1 | 0.34 | 0.34 |
| 2021 Q4 | −2.42 | −2.42 |
| 2021 Q3 | 2.98 | 2.98 |