91APP-KY
674143.75−1.25−2.78%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 Q241.32%153.02%108.25%440.2 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 | 41.32% | 153.02% | 108.25% | 440.2 |
| 2026 Q1 | 39.32% | 162.83% | 111.07% | 445.1 |
| 2025 Q4 | 37.47% | 168.76% | 115.14% | 629.5 |
| 2025 Q3 | 32.44% | 247.92% | 181.20% | 447.2 |
| 2025 Q2 | 39.35% | 208.09% | 149.70% | 360.2 |
| 2025 Q1 | 36.51% | 232.46% | 180.43% | 445.9 |
| 2024 Q4 | 35.24% | 243.25% | 182.39% | 682.3 |
| 2024 Q3 | 31.51% | 266.65% | 207.60% | 485.5 |
| 2024 Q2 | 34.93% | 242.66% | 185.85% | 1,340.6 |
| 2024 Q1 | 34.00% | 244.84% | 193.57% | 1,640.7 |
| 2023 Q4 | 33.63% | 256.48% | 204.35% | 1,546.9 |
| 2023 Q3 | 30.74% | 289.01% | 240.15% | 1,296.7 |
| 2023 Q2 | 34.54% | 256.18% | 199.82% | 1,098.1 |
| 2023 Q1 | 34.41% | 268.02% | 213.99% | 899.2 |
| 2022 Q4 | 36.36% | 256.86% | 201.29% | 1,227.8 |
| 2022 Q3 | 32.42% | 288.08% | 227.72% | 888.1 |
| 2022 Q2 | 39.08% | 239.44% | 187.25% | 933.3 |
| 2022 Q1 | 34.72% | 270.65% | 215.97% | 737.4 |
| 2021 Q4 | 42.46% | 221.00% | 143.89% | 1,796.8 |
| 2021 Q3 | 31.03% | 314.56% | 267.02% | 1,140.6 |
經營效率單位：天
2026 Q217.0 天1.1 天2.6 天18.2 天15.6 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 | 17.0 | 1.1 | 2.6 | 18.2 | 15.6 |
| 2026 Q1 | 19.8 | 1.0 | 3.0 | 20.9 | 17.8 |
| 2025 Q4 | 19.9 | 1.2 | 2.1 | 21.1 | 19.0 |
| 2025 Q3 | 21.0 | — | — | — | — |
| 2025 Q2 | 20.6 | — | — | — | — |
| 2025 Q1 | 24.0 | — | — | — | — |
| 2024 Q4 | 17.9 | — | — | — | — |
| 2024 Q3 | 18.3 | — | 0.2 | — | — |
| 2024 Q2 | 18.5 | — | 0.2 | — | — |
| 2024 Q1 | 19.3 | — | 0.0 | — | — |
| 2023 Q4 | 14.3 | — | 0.0 | — | — |
| 2023 Q3 | 16.0 | — | 0.1 | — | — |
| 2023 Q2 | 17.1 | — | 0.1 | — | — |
| 2023 Q1 | 19.1 | — | 0.1 | — | — |
| 2022 Q4 | 14.9 | — | 0.1 | — | — |
| 2022 Q3 | 16.0 | — | 0.0 | — | — |
| 2022 Q2 | 17.1 | — | 0.1 | — | — |
| 2022 Q1 | 18.3 | — | 0.1 | — | — |
| 2021 Q4 | 12.5 | — | 0.0 | — | — |
| 2021 Q3 | 12.4 | — | — | — | — |
現金流單位：億元
2026 Q23.56 億元−0.02 億元3.53 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 | 3.56 | −0.02 | 3.53 |
| 2026 Q1 | 0.86 | 0.00 | 0.86 |
| 2025 Q4 | 3.09 | −0.03 | 3.06 |
| 2025 Q3 | 0.77 | −0.02 | 0.75 |
| 2025 Q2 | 0.93 | 0.00 | 0.92 |
| 2025 Q1 | 1.54 | −0.04 | 1.50 |
| 2024 Q4 | 1.94 | −0.02 | 1.92 |
| 2024 Q3 | 1.22 | −0.02 | 1.20 |
| 2024 Q2 | 1.25 | −0.01 | 1.25 |
| 2024 Q1 | 0.53 | −0.03 | 0.49 |
| 2023 Q4 | 1.55 | −0.01 | 1.54 |
| 2023 Q3 | 1.48 | −0.01 | 1.47 |
| 2023 Q2 | 1.51 | −0.02 | 1.49 |
| 2023 Q1 | 0.55 | 0.00 | 0.54 |
| 2022 Q4 | 1.80 | −0.08 | 1.72 |
| 2022 Q3 | 1.33 | −0.02 | 1.31 |
| 2022 Q2 | 1.39 | −0.02 | 1.37 |
| 2022 Q1 | 1.88 | −0.07 | 1.81 |
| 2021 Q4 | 0.41 | −0.09 | 0.32 |
| 2021 Q3 | 1.71 | −0.06 | 1.65 |
財經資料來源：FinLab