德昌
551167−1.8−2.62%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 Q255.82%167.43%112.96%160.1 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 | 55.82% | 167.43% | 112.96% | 160.1 |
| 2026 Q1 | 54.76% | 172.81% | 112.06% | 100.2 |
| 2025 Q4 | 51.33% | 180.63% | 126.99% | 149.7 |
| 2025 Q3 | 51.82% | 182.98% | 134.94% | 134.1 |
| 2025 Q2 | 55.60% | 162.88% | 123.29% | 76.8 |
| 2025 Q1 | 51.88% | 183.09% | 141.03% | 44.5 |
| 2024 Q4 | 51.10% | 198.60% | 153.69% | 61.3 |
| 2024 Q3 | 51.76% | 206.24% | 161.90% | 100.1 |
| 2024 Q2 | 54.87% | 197.68% | 157.95% | 65.3 |
| 2024 Q1 | 49.68% | 220.55% | 181.37% | 49.4 |
| 2023 Q4 | 56.23% | 210.37% | 161.92% | 61.2 |
| 2023 Q3 | 53.30% | 227.76% | 174.44% | 75.0 |
| 2023 Q2 | 53.32% | 219.67% | 168.95% | 130.2 |
| 2023 Q1 | 52.13% | 225.55% | 168.71% | 122.6 |
| 2022 Q4 | 61.24% | 185.20% | 113.79% | 71.7 |
| 2022 Q3 | 59.71% | 194.31% | 116.63% | 49.3 |
| 2022 Q2 | 60.15% | 172.83% | 97.95% | 39.1 |
| 2022 Q1 | 58.27% | 181.40% | 117.14% | 46.4 |
| 2021 Q4 | 62.14% | 171.02% | 99.85% | 78.9 |
| 2021 Q3 | 58.69% | 161.36% | 81.98% | 90.0 |
經營效率單位：天
2026 Q232.5 天32.2 天132.4 天64.7 天−67.7 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 | 32.5 | 32.2 | 132.4 | 64.7 | −67.7 |
| 2026 Q1 | 29.1 | 38.4 | 159.2 | 67.5 | −91.7 |
| 2025 Q4 | 17.9 | 26.6 | 107.1 | 44.5 | −62.6 |
| 2025 Q3 | 26.4 | 30.1 | 114.7 | 56.5 | −58.3 |
| 2025 Q2 | 21.7 | 31.6 | 118.4 | 53.3 | −65.2 |
| 2025 Q1 | 25.1 | 44.2 | 167.5 | 69.4 | −98.1 |
| 2024 Q4 | 23.3 | 31.1 | 114.3 | 54.4 | −60.0 |
| 2024 Q3 | 22.1 | 36.0 | 122.3 | 58.2 | −64.1 |
| 2024 Q2 | 22.2 | 37.6 | 120.5 | 59.8 | −60.7 |
| 2024 Q1 | 28.4 | 39.8 | 132.3 | 68.2 | −64.1 |
| 2023 Q4 | 15.8 | 27.3 | 88.8 | 43.1 | −45.8 |
| 2023 Q3 | 20.4 | 32.7 | 95.7 | 53.1 | −42.6 |
| 2023 Q2 | 20.5 | 33.1 | 93.8 | 53.7 | −40.1 |
| 2023 Q1 | 18.4 | 39.9 | 112.5 | 58.3 | −54.2 |
| 2022 Q4 | 19.8 | 34.1 | 91.6 | 53.9 | −37.7 |
| 2022 Q3 | 26.3 | 31.4 | 99.9 | 57.7 | −42.1 |
| 2022 Q2 | 19.7 | 24.0 | 97.3 | 43.7 | −53.6 |
| 2022 Q1 | 22.4 | 31.2 | 99.3 | 53.7 | −45.6 |
| 2021 Q4 | 18.5 | 36.5 | 86.7 | 55.0 | −31.7 |
| 2021 Q3 | 24.1 | 57.7 | 124.2 | 81.8 | −42.3 |
現金流單位：億元
2026 Q211.31 億元−0.17 億元11.13 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 | 11.31 | −0.17 | 11.13 |
| 2026 Q1 | 1.42 | −0.46 | 0.97 |
| 2025 Q4 | 10.94 | −0.25 | 10.69 |
| 2025 Q3 | 3.83 | −0.40 | 3.42 |
| 2025 Q2 | 2.99 | −0.29 | 2.70 |
| 2025 Q1 | 0.24 | −0.14 | 0.10 |
| 2024 Q4 | 9.23 | −0.28 | 8.95 |
| 2024 Q3 | 3.97 | −0.16 | 3.81 |
| 2024 Q2 | −2.43 | −0.15 | −2.58 |
| 2024 Q1 | 3.83 | −0.11 | 3.72 |
| 2023 Q4 | 0.42 | 0.16 | 0.58 |
| 2023 Q3 | 2.27 | −0.10 | 2.17 |
| 2023 Q2 | 4.51 | −0.65 | 3.87 |
| 2023 Q1 | 3.36 | −0.24 | 3.12 |
| 2022 Q4 | 3.20 | −0.11 | 3.09 |
| 2022 Q3 | −5.78 | −0.58 | −6.36 |
| 2022 Q2 | −3.67 | −0.43 | −4.10 |
| 2022 Q1 | 12.80 | −0.04 | 12.76 |
| 2021 Q4 | −9.98 | −0.09 | −10.07 |
| 2021 Q3 | 3.59 | −0.09 | 3.50 |