麗升能源
808718.85−0.70−3.58%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 Q266.52%120.81%91.77%−0.6 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 | 66.52% | 120.81% | 91.77% | −0.6 |
| 2026 Q1 | 64.33% | 209.72% | 171.03% | 10.7 |
| 2025 Q4 | 59.61% | 257.03% | 200.46% | −2.9 |
| 2025 Q3 | 56.37% | 326.49% | 243.55% | −2.7 |
| 2025 Q2 | 58.42% | 283.79% | 214.54% | −5.7 |
| 2025 Q1 | 40.80% | 216.31% | 145.70% | −0.6 |
| 2024 Q4 | 41.39% | 218.88% | 149.89% | 5.7 |
| 2024 Q3 | 39.05% | 211.50% | 136.84% | 0.6 |
| 2024 Q2 | 39.18% | 217.49% | 155.34% | −1.4 |
| 2024 Q1 | 38.63% | 194.77% | 139.97% | 12.9 |
| 2023 Q4 | 59.39% | 101.85% | 69.83% | 3.9 |
| 2023 Q3 | 55.88% | 102.76% | 96.86% | 81.9 |
| 2023 Q2 | 67.89% | 60.51% | 60.51% | −6.1 |
| 2023 Q1 | 65.46% | 74.16% | 74.16% | 3.0 |
| 2022 Q4 | 64.75% | 80.43% | 80.43% | 11.8 |
| 2022 Q3 | 65.51% | 67.34% | 67.34% | −7.3 |
| 2022 Q2 | 57.97% | 106.69% | 105.98% | −3.8 |
| 2022 Q1 | 49.18% | 136.81% | 135.05% | 54.4 |
| 2021 Q4 | 44.84% | 62.90% | 61.86% | −17.2 |
| 2021 Q3 | 41.76% | 43.58% | 41.82% | −22.1 |
經營效率單位：天
2026 Q234.8 天150.0 天93.6 天184.8 天91.3 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 | 34.8 | 150.0 | 93.6 | 184.8 | 91.3 |
| 2026 Q1 | 32.7 | 110.3 | 52.7 | 143.1 | 90.3 |
| 2025 Q4 | 274.5 | 851.3 | 294.0 | 1,125.8 | 831.8 |
| 2025 Q3 | 105.1 | 357.3 | 118.0 | 462.5 | 344.5 |
| 2025 Q2 | 310.7 | 880.9 | 267.5 | 1,191.6 | 924.1 |
| 2025 Q1 | 128.5 | 370.0 | 109.0 | 498.5 | 389.5 |
| 2024 Q4 | 50.2 | 244.4 | 50.4 | 294.6 | 244.2 |
| 2024 Q3 | 12.4 | 475.3 | 89.9 | 487.7 | 397.8 |
| 2024 Q2 | 3.7 | 99.4 | 29.5 | 103.1 | 73.7 |
| 2024 Q1 | 2.7 | 62.0 | 17.4 | 64.8 | 47.4 |
| 2023 Q4 | 6.9 | 196.1 | 69.6 | 203.0 | 133.3 |
| 2023 Q3 | 2.7 | 36.6 | 93.9 | 39.3 | −54.6 |
| 2023 Q2 | 0.8 | — | 34.9 | — | — |
| 2023 Q1 | 63.6 | — | 30.3 | — | — |
| 2022 Q4 | 29.1 | — | 2.6 | — | — |
| 2022 Q3 | 1,193.2 | 21.9 | 16.7 | 1,215.1 | 1,198.4 |
| 2022 Q2 | 397.3 | 11.6 | 5.1 | 408.9 | 403.8 |
| 2022 Q1 | 294.7 | 15.2 | 7.0 | 309.8 | 302.9 |
| 2021 Q4 | 164.4 | 14.2 | 5.4 | 178.6 | 173.2 |
| 2021 Q3 | 84.8 | 34.1 | 8.1 | 118.9 | 110.7 |
現金流單位：億元
2026 Q2−0.63 億元−0.07 億元−0.70 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 | −0.63 | −0.07 | −0.70 |
| 2026 Q1 | 1.32 | 0.00 | 1.32 |
| 2025 Q4 | −1.25 | 0.00 | −1.25 |
| 2025 Q3 | 0.01 | 0.00 | 0.01 |
| 2025 Q2 | 0.06 | 0.00 | 0.05 |
| 2025 Q1 | −0.07 | −0.01 | −0.08 |
| 2024 Q4 | 0.01 | −0.23 | −0.22 |
| 2024 Q3 | −0.18 | −0.07 | −0.25 |
| 2024 Q2 | −0.56 | −0.18 | −0.75 |
| 2024 Q1 | −1.95 | −0.30 | −2.25 |
| 2023 Q4 | 1.48 | −0.27 | 1.22 |
| 2023 Q3 | −1.60 | 0.34 | −1.26 |
| 2023 Q2 | 0.43 | −0.74 | −0.32 |
| 2023 Q1 | 0.84 | −0.01 | 0.83 |
| 2022 Q4 | 1.66 | −0.75 | 0.91 |
| 2022 Q3 | 0.05 | −0.58 | −0.53 |
| 2022 Q2 | −0.16 | — | −0.16 |
| 2022 Q1 | −0.66 | — | −0.66 |
| 2021 Q4 | −0.24 | 0.00 | −0.24 |
| 2021 Q3 | 0.14 | −0.04 | 0.10 |