上福
612818.05−0.35−1.90%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 Q256.91%107.29%63.70%5.0 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 | 56.91% | 107.29% | 63.70% | 5.0 |
| 2026 Q1 | 57.32% | 105.91% | 66.22% | 4.1 |
| 2025 Q4 | 57.06% | 118.03% | 74.96% | 0.7 |
| 2025 Q3 | 58.31% | 116.39% | 71.48% | −81.7 |
| 2025 Q2 | 51.04% | 110.30% | 65.25% | 4.5 |
| 2025 Q1 | 50.93% | 114.58% | 70.63% | 5.1 |
| 2024 Q4 | 49.48% | 110.83% | 69.95% | 2.0 |
| 2024 Q3 | 49.81% | 114.04% | 74.03% | 5.9 |
| 2024 Q2 | 50.63% | 112.95% | 78.89% | 9.4 |
| 2024 Q1 | 51.81% | 111.19% | 80.99% | 11.5 |
| 2023 Q4 | 49.51% | 107.06% | 77.99% | 8.8 |
| 2023 Q3 | 47.87% | 107.89% | 76.85% | 8.5 |
| 2023 Q2 | 49.32% | 104.45% | 70.61% | 13.1 |
| 2023 Q1 | 50.60% | 100.75% | 64.61% | 14.2 |
| 2022 Q4 | 49.20% | 112.25% | 68.71% | 11.7 |
| 2022 Q3 | 51.55% | 110.26% | 72.35% | 31.4 |
| 2022 Q2 | 53.50% | 98.61% | 65.53% | 23.1 |
| 2022 Q1 | 51.98% | 99.59% | 64.60% | 17.6 |
| 2021 Q4 | 51.73% | 94.90% | 62.24% | 25.3 |
| 2021 Q3 | 51.46% | 93.35% | 63.23% | 12.3 |
經營效率單位：天
2026 Q258.9 天166.8 天66.1 天225.7 天159.6 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 | 58.9 | 166.8 | 66.1 | 225.7 | 159.6 |
| 2026 Q1 | 54.5 | 142.0 | 55.4 | 196.5 | 141.2 |
| 2025 Q4 | 54.3 | 139.8 | 50.1 | 194.1 | 144.0 |
| 2025 Q3 | 58.5 | 147.1 | 53.5 | 205.5 | 152.1 |
| 2025 Q2 | 57.8 | 153.9 | 57.0 | 211.7 | 154.7 |
| 2025 Q1 | 57.1 | 153.0 | 64.3 | 210.0 | 145.7 |
| 2024 Q4 | 53.1 | 144.6 | 65.4 | 197.7 | 132.3 |
| 2024 Q3 | 56.9 | 134.8 | 61.8 | 191.7 | 129.9 |
| 2024 Q2 | 58.3 | 118.8 | 58.2 | 177.1 | 119.0 |
| 2024 Q1 | 56.7 | 111.5 | 52.7 | 168.3 | 115.5 |
| 2023 Q4 | 55.7 | 112.7 | 48.0 | 168.5 | 120.5 |
| 2023 Q3 | 57.8 | 118.5 | 40.8 | 176.3 | 135.5 |
| 2023 Q2 | 58.3 | 129.5 | 42.4 | 187.8 | 145.4 |
| 2023 Q1 | 53.5 | 134.5 | 49.6 | 188.0 | 138.4 |
| 2022 Q4 | 53.3 | 132.2 | 51.3 | 185.5 | 134.2 |
| 2022 Q3 | 58.2 | 126.4 | 51.8 | 184.6 | 132.8 |
| 2022 Q2 | 54.3 | 103.7 | 52.2 | 158.1 | 105.9 |
| 2022 Q1 | 52.4 | 96.3 | 54.3 | 148.8 | 94.5 |
| 2021 Q4 | 46.5 | 91.8 | 47.8 | 138.4 | 90.6 |
| 2021 Q3 | 57.2 | 100.2 | 49.4 | 157.4 | 108.1 |
現金流單位：億元
2026 Q20.51 億元−0.19 億元0.31 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 | 0.51 | −0.19 | 0.31 |
| 2026 Q1 | 0.44 | −0.06 | 0.38 |
| 2025 Q4 | 2.32 | −0.19 | 2.13 |
| 2025 Q3 | 1.92 | −0.27 | 1.64 |
| 2025 Q2 | 0.90 | −0.16 | 0.74 |
| 2025 Q1 | −1.28 | −0.10 | −1.37 |
| 2024 Q4 | 2.16 | −0.27 | 1.88 |
| 2024 Q3 | 0.94 | −0.46 | 0.48 |
| 2024 Q2 | 2.14 | −0.98 | 1.16 |
| 2024 Q1 | 1.03 | −0.61 | 0.42 |
| 2023 Q4 | −0.04 | −0.95 | −0.99 |
| 2023 Q3 | 6.96 | −0.36 | 6.60 |
| 2023 Q2 | 2.52 | −0.92 | 1.60 |
| 2023 Q1 | 1.15 | −0.43 | 0.72 |
| 2022 Q4 | 2.10 | −0.55 | 1.56 |
| 2022 Q3 | 1.22 | −0.69 | 0.53 |
| 2022 Q2 | 2.44 | −0.37 | 2.07 |
| 2022 Q1 | −0.25 | −0.78 | −1.03 |
| 2021 Q4 | 3.43 | −0.39 | 3.04 |
| 2021 Q3 | 0.62 | −0.53 | 0.10 |