上亞科技
613024.65−0.90−3.52%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 Q220.00%492.04%445.76%6.4 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 | 20.00% | 492.04% | 445.76% | 6.4 |
| 2026 Q1 | 27.48% | 232.26% | 213.10% | −13.9 |
| 2025 Q4 | 25.86% | 308.77% | 279.46% | −27.3 |
| 2025 Q3 | 25.37% | 333.36% | 296.09% | −14.6 |
| 2025 Q2 | 23.45% | 304.83% | 267.90% | −24.5 |
| 2025 Q1 | 22.84% | 283.40% | 257.14% | −20.1 |
| 2024 Q4 | 23.73% | 222.25% | 204.41% | −33.9 |
| 2024 Q3 | 16.24% | 499.26% | 466.35% | −2.1 |
| 2024 Q2 | 18.48% | 375.10% | 337.14% | 5.3 |
| 2024 Q1 | 17.14% | 478.99% | 428.46% | −6.2 |
| 2023 Q4 | 17.22% | 488.66% | 438.50% | −202.0 |
| 2023 Q3 | 15.72% | 466.55% | 381.45% | 10.2 |
| 2023 Q2 | 16.86% | 462.11% | 356.16% | 61.9 |
| 2023 Q1 | 19.50% | 404.52% | 357.36% | −8.2 |
| 2022 Q4 | 17.91% | 659.77% | 635.95% | 35.5 |
| 2022 Q3 | 18.16% | 475.84% | 457.13% | 6.1 |
| 2022 Q2 | 11.33% | 468.50% | 449.09% | −46.3 |
| 2022 Q1 | 14.25% | 130.20% | 105.91% | −55.3 |
| 2021 Q4 | 14.16% | 139.10% | 113.98% | 22.4 |
| 2021 Q3 | 44.65% | 91.25% | 64.34% | 11.0 |
經營效率單位：天
2026 Q271.7 天31.9 天7.8 天103.5 天95.8 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 | 71.7 | 31.9 | 7.8 | 103.5 | 95.8 |
| 2026 Q1 | 72.7 | 53.9 | 8.1 | 126.6 | 118.6 |
| 2025 Q4 | 73.4 | 78.7 | 8.7 | 152.2 | 143.5 |
| 2025 Q3 | 56.7 | 108.9 | 9.2 | 165.6 | 156.4 |
| 2025 Q2 | 44.4 | 86.6 | 4.1 | 131.0 | 126.9 |
| 2025 Q1 | 43.5 | 81.9 | 5.5 | 125.4 | 119.9 |
| 2024 Q4 | 48.4 | 116.5 | 11.3 | 164.8 | 153.5 |
| 2024 Q3 | 44.0 | 51.5 | 4.8 | 95.5 | 90.7 |
| 2024 Q2 | 37.7 | 45.0 | 4.2 | 82.6 | 78.5 |
| 2024 Q1 | 50.6 | 79.3 | 8.4 | 129.9 | 121.5 |
| 2023 Q4 | 37.1 | 45.0 | 7.9 | 82.2 | 74.3 |
| 2023 Q3 | 38.3 | 43.6 | 10.2 | 81.9 | 71.7 |
| 2023 Q2 | 34.4 | 51.8 | 8.6 | 86.2 | 77.6 |
| 2023 Q1 | 30.9 | 29.5 | 3.8 | 60.4 | 56.6 |
| 2022 Q4 | 77.5 | 43.9 | 9.3 | 121.5 | 112.2 |
| 2022 Q3 | 60.1 | 28.8 | 7.1 | 88.9 | 81.8 |
| 2022 Q2 | 66.9 | 20.7 | 9.8 | 87.7 | 77.8 |
| 2022 Q1 | 67.7 | 28.2 | 14.6 | 96.0 | 81.4 |
| 2021 Q4 | 47.9 | 35.0 | 10.0 | 83.0 | 73.0 |
| 2021 Q3 | 51.7 | 48.6 | 7.7 | 100.3 | 92.6 |
現金流單位：萬元
2026 Q2−811 萬元0 萬元−811 萬元
單季現金流（萬元）
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| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | −811 | 0 | −811 |
| 2026 Q1 | −1,384 | −387 | −1,770 |
| 2025 Q4 | −508 | −720 | −1,228 |
| 2025 Q3 | −951 | −1,124 | −2,076 |
| 2025 Q2 | −1,826 | −1,111 | −2,937 |
| 2025 Q1 | −1,194 | −3,746 | −4,940 |
| 2024 Q4 | 1,079 | −10 | 1,069 |
| 2024 Q3 | 1,311 | 0 | 1,311 |
| 2024 Q2 | −34 | 0 | −34 |
| 2024 Q1 | −1,265 | 0 | −1,265 |
| 2023 Q4 | −1,085 | 0 | −1,085 |
| 2023 Q3 | −1,548 | 0 | −1,548 |
| 2023 Q2 | 9,490 | −58 | 9,432 |
| 2023 Q1 | −5,588 | −363 | −5,951 |
| 2022 Q4 | 1,241 | — | 1,241 |
| 2022 Q3 | −1,720 | — | −1,720 |
| 2022 Q2 | −1,616 | — | −1,616 |
| 2022 Q1 | −11 | — | −11 |
| 2021 Q4 | 453 | — | 453 |
| 2021 Q3 | 2,794 | 0 | 2,794 |