研揚
6579123.5−5.0−3.89%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 Q226.10%221.03%130.73%81.7 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 | 26.10% | 221.03% | 130.73% | 81.7 |
| 2026 Q1 | 22.94% | 253.99% | 157.73% | 115.9 |
| 2025 Q4 | 19.89% | 294.83% | 206.84% | 107.2 |
| 2025 Q3 | 19.16% | 306.15% | 220.38% | 128.4 |
| 2025 Q2 | 23.54% | 266.04% | 218.40% | −7.1 |
| 2025 Q1 | 15.56% | 448.63% | 372.23% | 152.1 |
| 2024 Q4 | 15.48% | 444.66% | 364.37% | 148.8 |
| 2024 Q3 | 17.27% | 382.85% | 306.43% | 30.6 |
| 2024 Q2 | 24.61% | 260.23% | 218.79% | 180.0 |
| 2024 Q1 | 17.35% | 397.26% | 329.09% | 301.2 |
| 2023 Q4 | 15.69% | 435.18% | 347.05% | 74.4 |
| 2023 Q3 | 17.21% | 395.07% | 306.78% | 261.6 |
| 2023 Q2 | 21.70% | 290.83% | 220.26% | 339.9 |
| 2023 Q1 | 16.98% | 380.14% | 264.40% | 292.2 |
| 2022 Q4 | 17.89% | 356.62% | 230.67% | 210.9 |
| 2022 Q3 | 19.65% | 323.31% | 193.19% | 289.5 |
| 2022 Q2 | 23.07% | 275.42% | 174.12% | 287.0 |
| 2022 Q1 | 19.63% | 325.79% | 219.13% | 187.2 |
| 2021 Q4 | 17.87% | 338.45% | 238.46% | 223.0 |
| 2021 Q3 | 17.79% | 332.34% | 229.23% | 104.4 |
經營效率單位：天
2026 Q244.8 天160.3 天59.3 天205.1 天145.8 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 | 44.8 | 160.3 | 59.3 | 205.1 | 145.8 |
| 2026 Q1 | 47.2 | 153.2 | 71.8 | 200.3 | 128.5 |
| 2025 Q4 | 51.5 | 123.6 | 62.3 | 175.2 | 112.8 |
| 2025 Q3 | 48.1 | 96.9 | 49.5 | 144.9 | 95.4 |
| 2025 Q2 | 47.9 | 89.6 | 42.2 | 137.5 | 95.2 |
| 2025 Q1 | 45.9 | 93.3 | 37.7 | 139.2 | 101.4 |
| 2024 Q4 | 45.4 | 117.8 | 45.0 | 163.2 | 118.3 |
| 2024 Q3 | 46.7 | 110.2 | 53.4 | 156.8 | 103.4 |
| 2024 Q2 | 42.5 | 104.6 | 59.0 | 147.1 | 88.2 |
| 2024 Q1 | 45.4 | 111.0 | 50.6 | 156.4 | 105.9 |
| 2023 Q4 | 43.8 | 111.6 | 44.9 | 155.4 | 110.6 |
| 2023 Q3 | 46.0 | 122.7 | 40.3 | 168.7 | 128.3 |
| 2023 Q2 | 44.3 | 127.8 | 28.5 | 172.1 | 143.6 |
| 2023 Q1 | 49.2 | 138.3 | 30.0 | 187.5 | 157.6 |
| 2022 Q4 | 45.1 | 139.6 | 38.2 | 184.7 | 146.5 |
| 2022 Q3 | 48.7 | 146.5 | 47.0 | 195.2 | 148.2 |
| 2022 Q2 | 49.6 | 142.0 | 50.8 | 191.6 | 140.8 |
| 2022 Q1 | 54.8 | 112.0 | 44.9 | 166.9 | 122.0 |
| 2021 Q4 | 42.9 | 93.0 | 35.2 | 135.9 | 100.7 |
| 2021 Q3 | 45.3 | 109.4 | 46.6 | 154.7 | 108.1 |
現金流單位：億元
2026 Q2−3.92 億元−0.13 億元−4.05 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 | −3.92 | −0.13 | −4.05 |
| 2026 Q1 | −2.69 | −0.73 | −3.42 |
| 2025 Q4 | 1.14 | −0.07 | 1.07 |
| 2025 Q3 | −0.82 | −0.10 | −0.91 |
| 2025 Q2 | −0.90 | −0.13 | −1.03 |
| 2025 Q1 | 1.48 | −0.08 | 1.40 |
| 2024 Q4 | 3.15 | −0.20 | 2.94 |
| 2024 Q3 | −1.66 | −0.42 | −2.08 |
| 2024 Q2 | 3.39 | −0.18 | 3.20 |
| 2024 Q1 | 7.54 | −0.03 | 7.51 |
| 2023 Q4 | 2.04 | −0.15 | 1.89 |
| 2023 Q3 | 9.61 | −0.17 | 9.44 |
| 2023 Q2 | 5.83 | −0.48 | 5.35 |
| 2023 Q1 | 6.55 | −0.38 | 6.17 |
| 2022 Q4 | 2.19 | −0.15 | 2.04 |
| 2022 Q3 | 4.61 | −1.24 | 3.37 |
| 2022 Q2 | 0.45 | −0.05 | 0.40 |
| 2022 Q1 | 2.02 | −0.07 | 1.95 |
| 2021 Q4 | −0.36 | −0.16 | −0.52 |
| 2021 Q3 | −1.61 | −0.03 | −1.64 |
財經資料來源：FinLab