特昇-KY
66168.58−0.08−0.92%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 Q242.10%200.91%146.64%−7.6 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 | 42.10% | 200.91% | 146.64% | −7.6 |
| 2026 Q1 | 38.91% | 215.78% | 157.55% | −10.3 |
| 2025 Q4 | 41.63% | 203.61% | 140.90% | −6.8 |
| 2025 Q3 | 43.02% | 200.92% | 136.82% | 0.4 |
| 2025 Q2 | 43.15% | 316.42% | 217.51% | −10.4 |
| 2025 Q1 | 41.05% | 331.41% | 234.53% | 7.9 |
| 2024 Q4 | 41.54% | 315.87% | 221.55% | 8.4 |
| 2024 Q3 | 40.99% | 319.47% | 218.27% | −12.9 |
| 2024 Q2 | 42.02% | 321.99% | 199.38% | −26.0 |
| 2024 Q1 | 40.55% | 298.84% | 168.84% | 7.0 |
| 2023 Q4 | 45.73% | 257.84% | 166.32% | −8.2 |
| 2023 Q3 | 53.81% | 196.22% | 145.70% | 1.6 |
| 2023 Q2 | 47.85% | 161.72% | 108.62% | 5.5 |
| 2023 Q1 | 45.26% | 172.24% | 106.53% | −7.6 |
| 2022 Q4 | 45.37% | 178.14% | 96.11% | −2.5 |
| 2022 Q3 | 48.87% | 270.01% | 139.12% | 5.6 |
| 2022 Q2 | 53.86% | 225.92% | 105.57% | 4.0 |
| 2022 Q1 | 55.01% | 216.36% | 101.11% | 13.5 |
| 2021 Q4 | 58.30% | 203.92% | 94.43% | −4.3 |
| 2021 Q3 | 64.66% | 126.84% | 63.74% | −3.3 |
經營效率單位：天
2026 Q236.6 天84.3 天19.6 天120.8 天101.2 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 | 36.6 | 84.3 | 19.6 | 120.8 | 101.2 |
| 2026 Q1 | 30.3 | 76.1 | 18.9 | 106.3 | 87.4 |
| 2025 Q4 | 27.3 | 68.6 | 20.5 | 95.9 | 75.3 |
| 2025 Q3 | 31.7 | 73.6 | 21.5 | 105.3 | 83.8 |
| 2025 Q2 | 42.2 | 82.2 | 28.9 | 124.4 | 95.5 |
| 2025 Q1 | 32.7 | 62.1 | 23.9 | 94.8 | 70.9 |
| 2024 Q4 | 32.2 | 64.1 | 21.9 | 96.3 | 74.4 |
| 2024 Q3 | 34.9 | 71.1 | 18.7 | 106.0 | 87.3 |
| 2024 Q2 | 33.0 | 74.5 | 20.8 | 107.5 | 86.8 |
| 2024 Q1 | 33.1 | 71.1 | 26.7 | 104.2 | 77.5 |
| 2023 Q4 | 34.5 | 60.0 | 24.6 | 94.5 | 70.0 |
| 2023 Q3 | 32.7 | 62.4 | 23.0 | 95.1 | 72.1 |
| 2023 Q2 | 29.6 | 71.0 | 20.0 | 100.6 | 80.6 |
| 2023 Q1 | 34.4 | 90.3 | 16.4 | 124.7 | 108.3 |
| 2022 Q4 | 30.2 | 115.2 | 17.9 | 145.4 | 127.6 |
| 2022 Q3 | 22.4 | 113.8 | 19.3 | 136.2 | 116.9 |
| 2022 Q2 | 24.3 | 120.4 | 25.8 | 144.7 | 118.9 |
| 2022 Q1 | 20.4 | 107.8 | 28.6 | 128.2 | 99.6 |
| 2021 Q4 | 15.9 | 115.0 | 30.6 | 131.0 | 100.4 |
| 2021 Q3 | 39.1 | 235.3 | 54.2 | 274.4 | 220.3 |
現金流單位：萬元
2026 Q2899 萬元−18 萬元881 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 | 899 | −18 | 881 |
| 2026 Q1 | −1,606 | −46 | −1,652 |
| 2025 Q4 | 1,573 | −282 | 1,290 |
| 2025 Q3 | −1,061 | −12 | −1,073 |
| 2025 Q2 | 484 | −19 | 465 |
| 2025 Q1 | 137 | −265 | −128 |
| 2024 Q4 | 3,283 | −282 | 3,001 |
| 2024 Q3 | 2,299 | −104 | 2,195 |
| 2024 Q2 | 2,182 | −390 | 1,792 |
| 2024 Q1 | −2,627 | −364 | −2,991 |
| 2023 Q4 | −2,565 | −484 | −3,049 |
| 2023 Q3 | 276 | −361 | −85 |
| 2023 Q2 | 5,551 | −120 | 5,431 |
| 2023 Q1 | 3,830 | −160 | 3,670 |
| 2022 Q4 | 1,252 | −690 | 563 |
| 2022 Q3 | 3,162 | −88 | 3,074 |
| 2022 Q2 | 7,460 | −973 | 6,487 |
| 2022 Q1 | 38 | −450 | −412 |
| 2021 Q4 | −2,615 | −608 | −3,223 |
| 2021 Q3 | 3,835 | −113 | 3,722 |