至上
811273−2.1−2.80%收盤・資料日 2026-11-06
股期
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q285.96%127.95%49.09%5.1 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 | 85.96% | 127.95% | 49.09% | 5.1 |
| 2026 Q1 | 81.61% | 145.57% | 86.44% | 5.7 |
| 2025 Q4 | 75.93% | 170.52% | 97.26% | 6.4 |
| 2025 Q3 | 70.24% | 190.16% | 107.85% | 3.6 |
| 2025 Q2 | 67.65% | 196.86% | 112.87% | 1.9 |
| 2025 Q1 | 68.94% | 190.89% | 99.78% | 2.0 |
| 2024 Q4 | 65.36% | 223.43% | 123.04% | 1.2 |
| 2024 Q3 | 71.16% | 207.71% | 89.68% | 2.3 |
| 2024 Q2 | 73.28% | 155.45% | 58.22% | 3.2 |
| 2024 Q1 | 73.34% | 147.28% | 66.31% | 2.7 |
| 2023 Q4 | 64.32% | 179.02% | 95.55% | 4.0 |
| 2023 Q3 | 64.43% | 184.77% | 102.99% | 3.9 |
| 2023 Q2 | 69.67% | 173.12% | 90.19% | 3.5 |
| 2023 Q1 | 69.93% | 177.07% | 78.96% | 1.9 |
| 2022 Q4 | 67.70% | 209.65% | 102.17% | 1.0 |
| 2022 Q3 | 73.79% | 170.71% | 79.07% | 2.7 |
| 2022 Q2 | 75.82% | 161.80% | 65.03% | 5.9 |
| 2022 Q1 | 76.62% | 160.39% | 82.51% | 9.2 |
| 2021 Q4 | 79.26% | 146.26% | 65.75% | 8.7 |
| 2021 Q3 | 78.92% | 148.87% | 76.32% | 10.8 |
經營效率單位：天
2026 Q230.6 天43.8 天5.7 天74.4 天68.8 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 | 30.6 | 43.8 | 5.7 | 74.4 | 68.8 |
| 2026 Q1 | 33.6 | 32.3 | 5.2 | 65.9 | 60.7 |
| 2025 Q4 | 37.6 | 39.5 | 6.9 | 77.1 | 70.2 |
| 2025 Q3 | 37.3 | 39.5 | 7.1 | 76.7 | 69.6 |
| 2025 Q2 | 35.9 | 39.2 | 5.5 | 75.1 | 69.5 |
| 2025 Q1 | 44.6 | 50.5 | 7.2 | 95.1 | 88.0 |
| 2024 Q4 | 38.1 | 54.9 | 7.0 | 93.1 | 86.1 |
| 2024 Q3 | 31.1 | 60.7 | 6.9 | 91.7 | 84.9 |
| 2024 Q2 | 30.0 | 51.1 | 6.2 | 81.1 | 74.9 |
| 2024 Q1 | 37.8 | 47.6 | 6.6 | 85.4 | 78.8 |
| 2023 Q4 | 39.1 | 41.0 | 7.3 | 80.1 | 72.8 |
| 2023 Q3 | 42.8 | 45.6 | 8.2 | 88.4 | 80.2 |
| 2023 Q2 | 37.2 | 51.8 | 8.3 | 89.0 | 80.7 |
| 2023 Q1 | 55.7 | 83.0 | 13.3 | 138.7 | 125.4 |
| 2022 Q4 | 47.5 | 66.2 | 11.5 | 113.7 | 102.2 |
| 2022 Q3 | 46.9 | 76.2 | 13.6 | 123.1 | 109.5 |
| 2022 Q2 | 41.3 | 60.0 | 10.5 | 101.3 | 90.8 |
| 2022 Q1 | 34.3 | 45.9 | 8.1 | 80.2 | 72.1 |
| 2021 Q4 | 33.1 | 48.2 | 10.7 | 81.3 | 70.6 |
| 2021 Q3 | 32.3 | 37.8 | 9.6 | 70.1 | 60.5 |
現金流單位：億元
2026 Q2−454.42 億元−0.31 億元−454.73 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 | −454.42 | −0.31 | −454.73 |
| 2026 Q1 | −95.82 | −0.05 | −95.87 |
| 2025 Q4 | −160.67 | −0.18 | −160.85 |
| 2025 Q3 | −50.78 | −2.54 | −53.33 |
| 2025 Q2 | 78.72 | −0.10 | 78.63 |
| 2025 Q1 | −11.71 | −0.03 | −11.74 |
| 2024 Q4 | 78.34 | −0.08 | 78.26 |
| 2024 Q3 | 83.22 | −0.09 | 83.13 |
| 2024 Q2 | −23.33 | −0.05 | −23.38 |
| 2024 Q1 | −129.79 | −0.03 | −129.83 |
| 2023 Q4 | 2.40 | −0.20 | 2.20 |
| 2023 Q3 | −16.53 | −0.03 | −16.57 |
| 2023 Q2 | −19.60 | −0.05 | −19.64 |
| 2023 Q1 | 42.24 | −0.02 | 42.22 |
| 2022 Q4 | 103.67 | −0.01 | 103.66 |
| 2022 Q3 | 24.89 | −0.04 | 24.85 |
| 2022 Q2 | −2.25 | −0.03 | −2.28 |
| 2022 Q1 | 4.47 | −0.01 | 4.46 |
| 2021 Q4 | −41.01 | −0.05 | −41.06 |
| 2021 Q3 | −5.68 | −0.03 | −5.71 |
財經資料來源：FinLab