詠昇
641833.45−3.35−9.10%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 Q250.86%219.73%171.50%6.6 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 | 50.86% | 219.73% | 171.50% | 6.6 |
| 2026 Q1 | 47.76% | 252.61% | 201.50% | −0.6 |
| 2025 Q4 | 47.71% | 248.43% | 206.51% | 1.1 |
| 2025 Q3 | 46.79% | 257.28% | 218.19% | 2.7 |
| 2025 Q2 | 49.34% | 226.65% | 192.16% | 7.4 |
| 2025 Q1 | 49.33% | 235.36% | 191.39% | 1.3 |
| 2024 Q4 | 48.69% | 240.53% | 199.32% | 5.9 |
| 2024 Q3 | 50.18% | 231.58% | 195.59% | 1.9 |
| 2024 Q2 | 52.31% | 211.13% | 179.35% | 4.9 |
| 2024 Q1 | 49.00% | 243.35% | 201.37% | 3.6 |
| 2023 Q4 | 49.55% | 239.61% | 201.79% | 3.0 |
| 2023 Q3 | 51.08% | 245.29% | 210.88% | 5.5 |
| 2023 Q2 | 54.15% | 214.48% | 172.75% | 8.4 |
| 2023 Q1 | 52.78% | 231.81% | 186.34% | 0.7 |
| 2022 Q4 | 51.09% | 233.48% | 190.62% | 1.5 |
| 2022 Q3 | 51.41% | 234.18% | 194.06% | 4.9 |
| 2022 Q2 | 54.00% | 210.60% | 163.22% | 4.7 |
| 2022 Q1 | 55.37% | 200.09% | 151.19% | 0.9 |
| 2021 Q4 | 57.57% | 183.63% | 140.10% | −0.3 |
| 2021 Q3 | 56.84% | 194.11% | 153.59% | −1.2 |
經營效率單位：天
2026 Q272.9 天48.7 天80.1 天121.6 天41.5 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 | 72.9 | 48.7 | 80.1 | 121.6 | 41.5 |
| 2026 Q1 | 94.5 | 64.9 | 107.4 | 159.4 | 52.0 |
| 2025 Q4 | 87.8 | 50.4 | 95.6 | 138.2 | 42.6 |
| 2025 Q3 | 85.4 | 46.4 | 90.2 | 131.8 | 41.7 |
| 2025 Q2 | 73.8 | 52.6 | 95.6 | 126.4 | 30.8 |
| 2025 Q1 | 90.0 | 67.7 | 121.8 | 157.7 | 35.9 |
| 2024 Q4 | 88.6 | 58.7 | 118.6 | 147.2 | 28.7 |
| 2024 Q3 | 85.1 | 48.2 | 105.5 | 133.3 | 27.8 |
| 2024 Q2 | 73.8 | 46.1 | 92.7 | 120.0 | 27.3 |
| 2024 Q1 | 81.0 | 58.2 | 114.2 | 139.2 | 25.0 |
| 2023 Q4 | 81.6 | 49.0 | 106.9 | 130.6 | 23.7 |
| 2023 Q3 | 72.5 | 51.1 | 104.4 | 123.6 | 19.2 |
| 2023 Q2 | 69.6 | 61.6 | 110.4 | 131.3 | 20.8 |
| 2023 Q1 | 90.5 | 72.2 | 128.5 | 162.7 | 34.2 |
| 2022 Q4 | 99.1 | 66.7 | 127.1 | 165.9 | 38.8 |
| 2022 Q3 | 88.0 | 60.1 | 110.6 | 148.0 | 37.5 |
| 2022 Q2 | 75.1 | 65.1 | 111.9 | 140.2 | 28.3 |
| 2022 Q1 | 98.2 | 82.6 | 151.1 | 180.8 | 29.8 |
| 2021 Q4 | 85.7 | 62.3 | 123.1 | 148.0 | 24.9 |
| 2021 Q3 | 79.8 | 59.0 | 111.3 | 138.8 | 27.5 |
現金流單位：萬元
2026 Q2−996 萬元−49 萬元−1,045 萬元
單季現金流（萬元）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | −996 | −49 | −1,045 |
| 2026 Q1 | 100 | −38 | 63 |
| 2025 Q4 | 1,242 | −140 | 1,102 |
| 2025 Q3 | 2,190 | −48 | 2,142 |
| 2025 Q2 | −509 | −289 | −797 |
| 2025 Q1 | 3,306 | −80 | 3,226 |
| 2024 Q4 | 221 | −292 | −72 |
| 2024 Q3 | 4,542 | 43 | 4,585 |
| 2024 Q2 | −159 | −33 | −192 |
| 2024 Q1 | 1,066 | −10 | 1,055 |
| 2023 Q4 | 3,478 | −57 | 3,422 |
| 2023 Q3 | 1,051 | −142 | 910 |
| 2023 Q2 | 5,516 | −231 | 5,285 |
| 2023 Q1 | 434 | −367 | 67 |
| 2022 Q4 | 5,060 | −99 | 4,961 |
| 2022 Q3 | 1,196 | −224 | 972 |
| 2022 Q2 | 1,858 | −68 | 1,790 |
| 2022 Q1 | 1,040 | −7 | 1,033 |
| 2021 Q4 | 797 | −3,392 | −2,595 |
| 2021 Q3 | 1,212 | −2,873 | −1,660 |
財經資料來源：FinLab