擎亞
809663−4.4−6.53%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 Q288.25%114.30%40.67%2.3 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 | 88.25% | 114.30% | 40.67% | 2.3 |
| 2026 Q1 | 79.96% | 119.88% | 60.13% | 5.0 |
| 2025 Q4 | 68.92% | 134.38% | 106.47% | 1.6 |
| 2025 Q3 | 66.78% | 137.39% | 88.51% | 1.2 |
| 2025 Q2 | 68.27% | 136.05% | 86.35% | 0.0 |
| 2025 Q1 | 71.67% | 130.04% | 70.71% | 3.3 |
| 2024 Q4 | 71.52% | 130.15% | 75.56% | 1.7 |
| 2024 Q3 | 64.51% | 148.45% | 119.41% | 4.5 |
| 2024 Q2 | 69.89% | 137.31% | 96.20% | 2.6 |
| 2024 Q1 | 74.98% | 128.44% | 96.04% | 1.3 |
| 2023 Q4 | 73.83% | 129.96% | 90.87% | 1.0 |
| 2023 Q3 | 65.92% | 143.69% | 121.29% | −0.9 |
| 2023 Q2 | 69.39% | 137.90% | 101.03% | −4.1 |
| 2023 Q1 | 65.47% | 145.78% | 112.48% | −2.0 |
| 2022 Q4 | 60.32% | 157.90% | 109.21% | −2.3 |
| 2022 Q3 | 66.33% | 146.16% | 94.57% | 1.2 |
| 2022 Q2 | 71.70% | 135.28% | 87.11% | 1.8 |
| 2022 Q1 | 71.85% | 134.84% | 99.29% | 6.6 |
| 2021 Q4 | 70.07% | 138.40% | 91.30% | 3.5 |
| 2021 Q3 | 68.36% | 141.51% | 93.47% | 3.7 |
經營效率單位：天
2026 Q225.0 天63.2 天0.8 天88.2 天87.4 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 | 25.0 | 63.2 | 0.8 | 88.2 | 87.4 |
| 2026 Q1 | 38.1 | 40.8 | 1.3 | 78.8 | 77.5 |
| 2025 Q4 | 36.1 | 25.1 | 2.1 | 61.1 | 59.0 |
| 2025 Q3 | 40.9 | 43.8 | 3.7 | 84.7 | 81.1 |
| 2025 Q2 | 39.8 | 46.5 | 2.9 | 86.3 | 83.4 |
| 2025 Q1 | 19.1 | 25.7 | 2.3 | 44.7 | 42.4 |
| 2024 Q4 | 41.7 | 34.6 | 4.4 | 76.3 | 72.0 |
| 2024 Q3 | 42.1 | 24.1 | 4.6 | 66.2 | 61.6 |
| 2024 Q2 | 44.5 | 27.8 | 9.4 | 72.2 | 62.8 |
| 2024 Q1 | 48.6 | 28.1 | 7.3 | 76.7 | 69.4 |
| 2023 Q4 | 49.6 | 24.1 | 2.0 | 73.7 | 71.7 |
| 2023 Q3 | 48.4 | 20.3 | 0.5 | 68.7 | 68.3 |
| 2023 Q2 | 43.2 | 24.4 | 0.4 | 67.5 | 67.1 |
| 2023 Q1 | 60.5 | 40.2 | 1.7 | 100.7 | 99.0 |
| 2022 Q4 | 52.4 | 45.1 | 1.8 | 97.5 | 95.7 |
| 2022 Q3 | 59.1 | 52.3 | 3.6 | 111.5 | 107.9 |
| 2022 Q2 | 59.3 | 38.6 | 3.5 | 97.9 | 94.4 |
| 2022 Q1 | 45.9 | 24.6 | 2.0 | 70.4 | 68.4 |
| 2021 Q4 | 44.1 | 29.1 | 3.0 | 73.2 | 70.2 |
| 2021 Q3 | 50.0 | 37.2 | 5.3 | 87.2 | 81.9 |
現金流單位：億元
2026 Q2−53.02 億元−0.01 億元−53.02 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 | −53.02 | −0.01 | −53.02 |
| 2026 Q1 | −47.00 | 0.00 | −47.00 |
| 2025 Q4 | −12.91 | 0.00 | −12.91 |
| 2025 Q3 | 9.99 | 0.00 | 9.99 |
| 2025 Q2 | 13.04 | 0.00 | 13.04 |
| 2025 Q1 | −0.40 | 0.00 | −0.41 |
| 2024 Q4 | −13.30 | −0.01 | −13.31 |
| 2024 Q3 | 3.05 | −0.04 | 3.02 |
| 2024 Q2 | 3.67 | 0.00 | 3.67 |
| 2024 Q1 | 5.96 | 0.00 | 5.95 |
| 2023 Q4 | −12.88 | 0.00 | −12.88 |
| 2023 Q3 | 0.65 | 0.00 | 0.65 |
| 2023 Q2 | −7.72 | −0.04 | −7.76 |
| 2023 Q1 | 9.15 | 0.00 | 9.15 |
| 2022 Q4 | 11.39 | −0.04 | 11.36 |
| 2022 Q3 | 12.66 | −0.06 | 12.60 |
| 2022 Q2 | 0.56 | 0.00 | 0.56 |
| 2022 Q1 | −7.67 | −0.40 | −8.06 |
| 2021 Q4 | 0.25 | 0.00 | 0.24 |
| 2021 Q3 | 0.14 | −0.08 | 0.06 |
財經資料來源：FinLab