商丞
827713.30−1.15−7.96%收盤・資料日 2026-11-06
全額交割
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q26.66%523.04%467.80%−651.6 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 | 6.66% | 523.04% | 467.80% | −651.6 |
| 2026 Q1 | 4.82% | 766.03% | 684.21% | −591.3 |
| 2025 Q4 | 6.41% | 590.61% | 530.35% | −8.5 |
| 2025 Q3 | 25.83% | 427.40% | 308.62% | −22.9 |
| 2025 Q2 | 25.57% | 437.08% | 315.78% | −10.4 |
| 2025 Q1 | 24.20% | 498.76% | 346.18% | −19.2 |
| 2024 Q4 | 25.40% | 436.69% | 318.02% | −25.7 |
| 2024 Q3 | 23.58% | 502.34% | 321.56% | −27.7 |
| 2024 Q2 | 22.73% | 547.37% | 378.63% | −18.9 |
| 2024 Q1 | 21.37% | 450.58% | 271.28% | −28.8 |
| 2023 Q4 | 20.69% | 484.88% | 352.05% | −21.0 |
| 2023 Q3 | 19.96% | 532.19% | 381.21% | −35.2 |
| 2023 Q2 | 20.12% | 557.35% | 400.58% | −49.5 |
| 2023 Q1 | 16.77% | 522.03% | 335.68% | −84.8 |
| 2022 Q4 | 14.67% | 666.11% | 472.40% | −49.3 |
| 2022 Q3 | 14.26% | 646.35% | 441.17% | −69.7 |
| 2022 Q2 | 12.71% | 631.13% | 443.40% | −101.1 |
| 2022 Q1 | 12.17% | 674.25% | 496.40% | −71.4 |
| 2021 Q4 | 12.13% | 675.69% | 508.01% | −61.8 |
| 2021 Q3 | 12.16% | 671.03% | 489.36% | −61.0 |
經營效率單位：天
2026 Q257.6 天75.0 天52.7 天132.6 天79.9 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 | 57.6 | 75.0 | 52.7 | 132.6 | 79.9 |
| 2026 Q1 | 58.7 | 92.9 | 48.8 | 151.6 | 102.8 |
| 2025 Q4 | 56.5 | 180.3 | 59.1 | 236.8 | 177.7 |
| 2025 Q3 | 70.8 | 183.1 | 52.2 | 253.8 | 201.7 |
| 2025 Q2 | 33.1 | 99.8 | 26.3 | 132.9 | 106.6 |
| 2025 Q1 | 61.3 | 196.2 | 53.4 | 257.5 | 204.0 |
| 2024 Q4 | 38.6 | 128.4 | 37.1 | 167.1 | 129.9 |
| 2024 Q3 | 80.2 | 251.5 | 66.1 | 331.7 | 265.6 |
| 2024 Q2 | 49.3 | 139.8 | 42.8 | 189.1 | 146.3 |
| 2024 Q1 | 55.0 | 175.4 | 58.8 | 230.4 | 171.6 |
| 2023 Q4 | 54.1 | 184.4 | 60.9 | 238.5 | 177.6 |
| 2023 Q3 | 68.0 | 198.7 | 66.2 | 266.8 | 200.5 |
| 2023 Q2 | 33.7 | 119.5 | 41.9 | 153.2 | 111.2 |
| 2023 Q1 | 45.4 | 184.3 | 54.0 | 229.7 | 175.6 |
| 2022 Q4 | 50.3 | 180.3 | 43.6 | 230.6 | 187.0 |
| 2022 Q3 | 41.3 | 131.4 | 36.6 | 172.7 | 136.0 |
| 2022 Q2 | 43.9 | 119.6 | 35.6 | 163.5 | 127.9 |
| 2022 Q1 | 45.7 | 126.3 | 35.0 | 172.0 | 137.0 |
| 2021 Q4 | 37.2 | 155.3 | 37.0 | 192.6 | 155.6 |
| 2021 Q3 | 31.9 | 180.7 | 39.6 | 212.5 | 172.9 |
現金流單位：萬元
2026 Q2−405 萬元−809 萬元−1,213 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 | −405 | −809 | −1,213 |
| 2026 Q1 | −1,178 | −47 | −1,225 |
| 2025 Q4 | 2,917 | −163 | 2,754 |
| 2025 Q3 | 190 | −127 | 63 |
| 2025 Q2 | −227 | −85 | −313 |
| 2025 Q1 | −1,048 | −44 | −1,092 |
| 2024 Q4 | 1,615 | 0 | 1,614 |
| 2024 Q3 | −541 | 0 | −541 |
| 2024 Q2 | 1,419 | 0 | 1,419 |
| 2024 Q1 | −4,548 | −10 | −4,558 |
| 2023 Q4 | −1,409 | −15 | −1,424 |
| 2023 Q3 | 748 | −15 | 733 |
| 2023 Q2 | −4,058 | −28 | −4,087 |
| 2023 Q1 | −937 | −66 | −1,004 |
| 2022 Q4 | 832 | 0 | 832 |
| 2022 Q3 | −2,512 | −140 | −2,652 |
| 2022 Q2 | −1,199 | −58 | −1,257 |
| 2022 Q1 | −2,424 | 0 | −2,424 |
| 2021 Q4 | −1,099 | −144 | −1,243 |
| 2021 Q3 | −1,180 | −102 | −1,282 |