志旭
806712.25+0.55+4.70%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 Q260.64%123.65%80.36%11.6 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 | 60.64% | 123.65% | 80.36% | 11.6 |
| 2026 Q1 | 63.77% | 118.00% | 73.06% | −9.0 |
| 2025 Q4 | 61.62% | 124.11% | 78.91% | −8.8 |
| 2025 Q3 | 61.04% | 163.64% | 101.86% | 13.4 |
| 2025 Q2 | 64.74% | 149.70% | 90.23% | −6.7 |
| 2025 Q1 | 60.47% | 125.31% | 76.74% | −4.2 |
| 2024 Q4 | 58.98% | 131.36% | 79.70% | −7.8 |
| 2024 Q3 | 56.43% | 146.61% | 86.80% | −2.9 |
| 2024 Q2 | 54.21% | 154.78% | 88.83% | 1.2 |
| 2024 Q1 | 54.13% | 194.56% | 104.76% | 1.2 |
| 2023 Q4 | 54.17% | 195.94% | 102.33% | −9.5 |
| 2023 Q3 | 50.13% | 155.59% | 74.69% | −6.4 |
| 2023 Q2 | 50.08% | 154.73% | 69.09% | 7.1 |
| 2023 Q1 | 57.10% | 129.60% | 48.91% | −3.3 |
| 2022 Q4 | 57.36% | 131.03% | 50.03% | −6.7 |
| 2022 Q3 | 56.60% | 131.73% | 57.04% | −1.7 |
| 2022 Q2 | 53.48% | 140.69% | 56.80% | −8.3 |
| 2022 Q1 | 52.75% | 150.94% | 65.31% | −2.3 |
| 2021 Q4 | 53.16% | 150.48% | 61.94% | −7.7 |
| 2021 Q3 | 53.20% | 152.39% | 62.04% | −3.7 |
經營效率單位：天
2026 Q266.5 天665.0 天0.9 天731.6 天730.7 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 | 66.5 | 665.0 | 0.9 | 731.6 | 730.7 |
| 2026 Q1 | 79.9 | 643.1 | 4.8 | 723.0 | 718.2 |
| 2025 Q4 | 76.7 | 510.3 | 10.2 | 586.9 | 576.7 |
| 2025 Q3 | 68.6 | 526.3 | 12.1 | 594.9 | 582.8 |
| 2025 Q2 | 81.2 | 516.7 | 11.3 | 597.9 | 586.6 |
| 2025 Q1 | 64.3 | 433.2 | 6.9 | 497.5 | 490.6 |
| 2024 Q4 | 63.2 | 532.6 | 5.1 | 595.8 | 590.7 |
| 2024 Q3 | 55.4 | 605.4 | 11.5 | 660.8 | 649.3 |
| 2024 Q2 | 56.2 | 601.1 | 12.1 | 657.2 | 645.1 |
| 2024 Q1 | 65.4 | 779.3 | 9.6 | 844.7 | 835.1 |
| 2023 Q4 | 59.2 | 690.5 | 6.5 | 749.7 | 743.2 |
| 2023 Q3 | 69.8 | 774.1 | 4.5 | 843.9 | 839.4 |
| 2023 Q2 | 51.9 | 626.1 | 3.2 | 678.0 | 674.8 |
| 2023 Q1 | 55.8 | 662.9 | 2.6 | 718.7 | 716.1 |
| 2022 Q4 | 57.7 | 666.2 | 5.0 | 723.8 | 718.9 |
| 2022 Q3 | 46.3 | 457.9 | 6.6 | 504.2 | 497.6 |
| 2022 Q2 | 89.6 | 661.2 | 31.2 | 750.9 | 719.7 |
| 2022 Q1 | 54.6 | 337.7 | 20.0 | 392.3 | 372.3 |
| 2021 Q4 | 47.8 | 294.6 | 13.8 | 342.4 | 328.6 |
| 2021 Q3 | 40.1 | 303.9 | 12.6 | 344.0 | 331.4 |
現金流單位：萬元
2026 Q21,383 萬元0 萬元1,383 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 | 1,383 | 0 | 1,383 |
| 2026 Q1 | −594 | 0 | −594 |
| 2025 Q4 | 241 | 0 | 241 |
| 2025 Q3 | 1,143 | −13 | 1,130 |
| 2025 Q2 | −1,609 | −1 | −1,610 |
| 2025 Q1 | −391 | −295 | −686 |
| 2024 Q4 | −1,769 | — | −1,769 |
| 2024 Q3 | 663 | — | 663 |
| 2024 Q2 | 62 | — | 62 |
| 2024 Q1 | 171 | — | 171 |
| 2023 Q4 | −3,177 | — | −3,177 |
| 2023 Q3 | −94 | — | −94 |
| 2023 Q2 | −806 | — | −806 |
| 2023 Q1 | 152 | — | 152 |
| 2022 Q4 | −1,798 | — | −1,798 |
| 2022 Q3 | −297 | — | −297 |
| 2022 Q2 | 1,888 | — | 1,888 |
| 2022 Q1 | −482 | — | −482 |
| 2021 Q4 | 319 | 0 | 319 |
| 2021 Q3 | −1,833 | 0 | −1,833 |