日揚
620866−2.0−2.94%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 Q254.41%113.87%71.70%10.7 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 | 54.41% | 113.87% | 71.70% | 10.7 |
| 2026 Q1 | 54.61% | 115.58% | 67.28% | 14.7 |
| 2025 Q4 | 49.19% | 161.75% | 99.20% | 9.1 |
| 2025 Q3 | 50.49% | 167.65% | 100.65% | 6.0 |
| 2025 Q2 | 53.01% | 164.59% | 104.60% | 6.7 |
| 2025 Q1 | 51.90% | 170.42% | 103.87% | 7.3 |
| 2024 Q4 | 50.55% | 189.20% | 125.15% | 9.6 |
| 2024 Q3 | 52.58% | 173.17% | 106.89% | 9.5 |
| 2024 Q2 | 49.09% | 211.66% | 130.96% | 12.8 |
| 2024 Q1 | 49.32% | 206.07% | 128.69% | 12.1 |
| 2023 Q4 | 50.98% | 153.54% | 92.19% | 15.0 |
| 2023 Q3 | 53.26% | 144.92% | 86.24% | 14.9 |
| 2023 Q2 | 53.88% | 144.35% | 84.88% | 15.7 |
| 2023 Q1 | 54.21% | 117.58% | 63.30% | 22.5 |
| 2022 Q4 | 50.47% | 122.81% | 63.55% | 51.7 |
| 2022 Q3 | 51.02% | 124.00% | 65.50% | 69.0 |
| 2022 Q2 | 51.82% | 127.64% | 67.97% | 73.5 |
| 2022 Q1 | 54.31% | 118.69% | 72.09% | 67.7 |
| 2021 Q4 | 48.31% | 127.06% | 70.25% | 29.3 |
| 2021 Q3 | 46.61% | 148.00% | 86.30% | 65.8 |
經營效率單位：天
2026 Q251.8 天157.5 天56.0 天209.3 天153.3 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 | 51.8 | 157.5 | 56.0 | 209.3 | 153.3 |
| 2026 Q1 | 67.1 | 261.3 | 73.7 | 328.4 | 254.7 |
| 2025 Q4 | 56.8 | 207.2 | 55.5 | 264.0 | 208.5 |
| 2025 Q3 | 66.2 | 217.0 | 63.2 | 283.2 | 220.0 |
| 2025 Q2 | 73.8 | 234.5 | 72.4 | 308.3 | 235.9 |
| 2025 Q1 | 84.6 | 240.7 | 73.6 | 325.4 | 251.7 |
| 2024 Q4 | 71.1 | 177.7 | 57.7 | 248.7 | 191.0 |
| 2024 Q3 | 75.1 | 192.7 | 66.7 | 267.8 | 201.2 |
| 2024 Q2 | 77.8 | 188.4 | 64.6 | 266.2 | 201.6 |
| 2024 Q1 | 83.9 | 187.0 | 60.3 | 270.9 | 210.6 |
| 2023 Q4 | 97.2 | 213.8 | 72.9 | 310.9 | 238.0 |
| 2023 Q3 | 79.3 | 178.8 | 67.1 | 258.1 | 191.0 |
| 2023 Q2 | 60.5 | 177.8 | 65.2 | 238.3 | 173.1 |
| 2023 Q1 | 51.9 | 194.6 | 75.8 | 246.6 | 170.8 |
| 2022 Q4 | 59.7 | 229.9 | 109.6 | 289.7 | 180.1 |
| 2022 Q3 | 61.5 | 210.8 | 101.3 | 272.3 | 171.0 |
| 2022 Q2 | 56.6 | 186.7 | 82.6 | 243.3 | 160.7 |
| 2022 Q1 | 60.5 | 207.6 | 98.6 | 268.1 | 169.5 |
| 2021 Q4 | 64.1 | 210.4 | 105.0 | 274.5 | 169.5 |
| 2021 Q3 | 63.9 | 185.6 | 86.8 | 249.5 | 162.7 |
現金流單位：億元
2026 Q21.13 億元−0.32 億元0.81 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 | 1.13 | −0.32 | 0.81 |
| 2026 Q1 | 1.44 | −0.20 | 1.24 |
| 2025 Q4 | 3.48 | −0.25 | 3.23 |
| 2025 Q3 | −0.84 | −0.23 | −1.07 |
| 2025 Q2 | 1.71 | −0.18 | 1.53 |
| 2025 Q1 | 0.18 | −0.68 | −0.49 |
| 2024 Q4 | 1.91 | −0.61 | 1.30 |
| 2024 Q3 | 0.78 | −0.27 | 0.51 |
| 2024 Q2 | 2.74 | −0.84 | 1.91 |
| 2024 Q1 | 0.69 | −0.09 | 0.60 |
| 2023 Q4 | 2.91 | −2.00 | 0.91 |
| 2023 Q3 | −0.26 | −1.08 | −1.34 |
| 2023 Q2 | 0.57 | −0.45 | 0.12 |
| 2023 Q1 | −1.14 | −1.13 | −2.27 |
| 2022 Q4 | 1.36 | −1.78 | −0.42 |
| 2022 Q3 | 2.58 | −1.20 | 1.38 |
| 2022 Q2 | 1.96 | −2.63 | −0.67 |
| 2022 Q1 | 0.15 | −3.11 | −2.96 |
| 2021 Q4 | 1.86 | 0.70 | 2.57 |
| 2021 Q3 | 2.85 | −0.79 | 2.06 |
財經資料來源：FinLab