愛普
6531608−40−6.17%收盤・資料日 2026-11-06
法說 11/10
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q224.47%373.60%332.55%1,435.5 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 | 24.47% | 373.60% | 332.55% | 1,435.5 |
| 2026 Q1 | 22.86% | 396.63% | 360.80% | 2,333.5 |
| 2025 Q4 | 16.12% | 565.63% | 511.78% | 896.3 |
| 2025 Q3 | 13.74% | 667.08% | 601.82% | 1,587.4 |
| 2025 Q2 | 18.09% | 495.60% | 450.99% | −1,344.5 |
| 2025 Q1 | 17.65% | 517.27% | 465.10% | 971.6 |
| 2024 Q4 | 8.47% | >999% | 986.39% | 1,410.0 |
| 2024 Q3 | 8.19% | >999% | >999% | 1,301.5 |
| 2024 Q2 | 16.73% | 528.49% | 480.91% | 1,445.5 |
| 2024 Q1 | 17.04% | 516.18% | 469.93% | 504.2 |
| 2023 Q4 | 9.52% | 954.78% | 871.42% | 410.3 |
| 2023 Q3 | 6.88% | >999% | >999% | 2,874.6 |
| 2023 Q2 | 14.22% | 662.74% | 587.16% | 1,670.6 |
| 2023 Q1 | 16.63% | 556.90% | 479.21% | 399.0 |
| 2022 Q4 | 6.34% | >999% | >999% | 245.6 |
| 2022 Q3 | 7.17% | >999% | >999% | 1,867.5 |
| 2022 Q2 | 18.34% | 513.83% | 416.87% | 1,979.8 |
| 2022 Q1 | 21.31% | 439.68% | 369.08% | 1,930.6 |
| 2021 Q4 | 23.63% | 366.08% | 243.77% | 1,608.2 |
| 2021 Q3 | 24.44% | 384.29% | 262.94% | 1,899.8 |
經營效率單位：天
2026 Q229.7 天104.8 天47.2 天134.5 天87.3 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 | 29.7 | 104.8 | 47.2 | 134.5 | 87.3 |
| 2026 Q1 | 28.9 | 94.3 | 41.7 | 123.2 | 81.5 |
| 2025 Q4 | 28.6 | 104.8 | 42.7 | 133.4 | 90.7 |
| 2025 Q3 | 33.4 | 110.3 | 36.7 | 143.7 | 107.1 |
| 2025 Q2 | 35.9 | 122.4 | 30.2 | 158.4 | 128.2 |
| 2025 Q1 | 49.3 | 202.6 | 40.3 | 251.9 | 211.6 |
| 2024 Q4 | 36.4 | 185.0 | 46.5 | 221.4 | 174.9 |
| 2024 Q3 | 36.2 | 154.0 | 41.3 | 190.2 | 148.9 |
| 2024 Q2 | 44.7 | 184.0 | 44.9 | 228.7 | 183.8 |
| 2024 Q1 | 57.4 | 199.5 | 57.4 | 256.9 | 199.5 |
| 2023 Q4 | 51.9 | 122.4 | 33.1 | 174.3 | 141.3 |
| 2023 Q3 | 52.0 | 131.2 | 24.7 | 183.2 | 158.5 |
| 2023 Q2 | 51.0 | 181.2 | 24.4 | 232.3 | 207.9 |
| 2023 Q1 | 75.8 | 308.5 | 34.1 | 384.3 | 350.2 |
| 2022 Q4 | 90.0 | 308.9 | 26.4 | 398.9 | 372.5 |
| 2022 Q3 | 76.4 | 258.9 | 39.2 | 335.3 | 296.1 |
| 2022 Q2 | 53.2 | 194.7 | 40.3 | 247.9 | 207.6 |
| 2022 Q1 | 48.8 | 190.9 | 52.7 | 239.7 | 187.0 |
| 2021 Q4 | 42.0 | 147.3 | 52.7 | 189.3 | 136.6 |
| 2021 Q3 | 34.4 | 98.4 | 43.0 | 132.8 | 89.8 |
現金流單位：億元
2026 Q28.75 億元−0.76 億元7.99 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 | 8.75 | −0.76 | 7.99 |
| 2026 Q1 | 5.33 | −0.38 | 4.95 |
| 2025 Q4 | 10.59 | −0.01 | 10.58 |
| 2025 Q3 | 6.03 | −0.03 | 6.00 |
| 2025 Q2 | 2.40 | −0.02 | 2.39 |
| 2025 Q1 | 9.05 | −0.01 | 9.04 |
| 2024 Q4 | 3.97 | −0.02 | 3.95 |
| 2024 Q3 | 1.01 | −0.28 | 0.74 |
| 2024 Q2 | 4.18 | −0.01 | 4.17 |
| 2024 Q1 | 5.96 | −0.02 | 5.94 |
| 2023 Q4 | 2.37 | −0.06 | 2.31 |
| 2023 Q3 | 10.75 | −0.01 | 10.74 |
| 2023 Q2 | 3.08 | −0.02 | 3.06 |
| 2023 Q1 | 3.00 | −0.01 | 2.99 |
| 2022 Q4 | 4.81 | −0.11 | 4.70 |
| 2022 Q3 | 8.89 | −0.06 | 8.83 |
| 2022 Q2 | 4.51 | 0.01 | 4.52 |
| 2022 Q1 | 2.41 | −0.11 | 2.30 |
| 2021 Q4 | 0.79 | −0.05 | 0.74 |
| 2021 Q3 | 14.08 | −0.21 | 13.87 |
財經資料來源：FinLab