應廣
671673.8−2.9−3.78%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 Q235.63%272.34%212.85%77.5 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 | 35.63% | 272.34% | 212.85% | 77.5 |
| 2026 Q1 | 37.11% | 262.49% | 204.19% | 39.1 |
| 2025 Q4 | 34.54% | 280.17% | 217.06% | 28.5 |
| 2025 Q3 | 36.17% | 266.10% | 200.31% | 21.6 |
| 2025 Q2 | 36.82% | 258.67% | 199.98% | 9.4 |
| 2025 Q1 | 40.81% | 231.95% | 184.30% | 7.8 |
| 2024 Q4 | 34.45% | 278.88% | 224.86% | 11.6 |
| 2024 Q3 | 38.61% | 242.55% | 184.17% | 13.0 |
| 2024 Q2 | 43.97% | 211.24% | 156.99% | 31.2 |
| 2024 Q1 | 47.70% | 192.88% | 140.89% | 39.9 |
| 2023 Q4 | 36.96% | 234.79% | 161.85% | 20.7 |
| 2023 Q3 | 40.04% | 201.91% | 143.59% | 15.2 |
| 2023 Q2 | 43.35% | 182.31% | 107.84% | 16.7 |
| 2023 Q1 | 43.72% | 181.05% | 98.67% | 1.0 |
| 2022 Q4 | 32.39% | 250.09% | 142.00% | −6.8 |
| 2022 Q3 | 35.10% | 243.49% | 155.83% | 116.3 |
| 2022 Q2 | 40.84% | 192.16% | 165.70% | 301.6 |
| 2022 Q1 | 41.32% | 189.19% | 167.25% | 393.9 |
| 2021 Q4 | 26.87% | 296.99% | 267.99% | 333.5 |
| 2021 Q3 | 24.24% | 400.78% | 376.63% | 428.0 |
經營效率單位：天
2026 Q249.2 天80.3 天50.4 天129.5 天79.1 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 | 49.2 | 80.3 | 50.4 | 129.5 | 79.1 |
| 2026 Q1 | 49.2 | 82.3 | 45.1 | 131.5 | 86.3 |
| 2025 Q4 | 63.8 | 112.0 | 50.0 | 175.9 | 125.9 |
| 2025 Q3 | 63.3 | 100.8 | 59.6 | 164.1 | 104.6 |
| 2025 Q2 | 50.0 | 84.0 | 56.8 | 134.0 | 77.2 |
| 2025 Q1 | 76.4 | 115.6 | 64.8 | 192.1 | 127.2 |
| 2024 Q4 | 60.6 | 84.0 | 41.3 | 144.6 | 103.2 |
| 2024 Q3 | 66.1 | 103.9 | 52.8 | 170.0 | 117.2 |
| 2024 Q2 | 58.7 | 105.9 | 57.0 | 164.6 | 107.6 |
| 2024 Q1 | 64.8 | 101.7 | 57.9 | 166.5 | 108.6 |
| 2023 Q4 | 61.9 | 85.7 | 43.7 | 147.6 | 103.9 |
| 2023 Q3 | 63.6 | 113.9 | 40.2 | 177.5 | 137.3 |
| 2023 Q2 | 55.4 | 154.9 | 38.7 | 210.2 | 171.6 |
| 2023 Q1 | 82.9 | 242.0 | 41.0 | 324.9 | 283.9 |
| 2022 Q4 | 120.0 | 289.4 | 94.1 | 409.3 | 315.2 |
| 2022 Q3 | 83.8 | 137.3 | 89.5 | 221.1 | 131.7 |
| 2022 Q2 | 57.0 | 54.3 | 50.6 | 111.3 | 60.7 |
| 2022 Q1 | 57.3 | 45.3 | 49.0 | 102.6 | 53.6 |
| 2021 Q4 | 62.7 | 38.2 | 51.6 | 100.9 | 49.3 |
| 2021 Q3 | 62.5 | 32.6 | 48.4 | 95.1 | 46.7 |
現金流單位：億元
2026 Q20.90 億元−0.03 億元0.88 億元
單季現金流（億元）
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| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | 0.90 | −0.03 | 0.88 |
| 2026 Q1 | 0.67 | −0.04 | 0.63 |
| 2025 Q4 | 0.95 | −0.03 | 0.92 |
| 2025 Q3 | −0.49 | −0.04 | −0.53 |
| 2025 Q2 | 0.26 | −0.03 | 0.23 |
| 2025 Q1 | 0.24 | −0.01 | 0.24 |
| 2024 Q4 | 1.19 | −0.03 | 1.16 |
| 2024 Q3 | 0.87 | −0.04 | 0.83 |
| 2024 Q2 | 0.90 | −0.01 | 0.90 |
| 2024 Q1 | 0.65 | −0.02 | 0.63 |
| 2023 Q4 | 0.70 | −0.04 | 0.67 |
| 2023 Q3 | 0.68 | −0.03 | 0.64 |
| 2023 Q2 | 0.60 | −0.01 | 0.59 |
| 2023 Q1 | 0.03 | −0.03 | 0.00 |
| 2022 Q4 | −0.73 | −0.04 | −0.77 |
| 2022 Q3 | −1.20 | −0.02 | −1.22 |
| 2022 Q2 | 0.66 | −0.05 | 0.61 |
| 2022 Q1 | 0.71 | −0.05 | 0.67 |
| 2021 Q4 | 1.18 | −0.06 | 1.12 |
| 2021 Q3 | 1.15 | −0.01 | 1.14 |
財經資料來源：FinLab