愛爾達-創
848764.1+1.1+1.75%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 Q250.37%194.28%175.25%49.6 倍
負債比率（%）
流動比率、速動比率（%）
利息保障倍數（倍）
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| 期間 | 負債比率 | 流動比率 | 速動比率 | 利息保障倍數 |
|---|---|---|---|---|
| 2026 Q2 | 50.37% | 194.28% | 175.25% | 49.6 |
| 2026 Q1 | 46.20% | 223.92% | 206.86% | 176.7 |
| 2025 Q4 | 33.77% | 313.29% | 279.07% | 116.6 |
| 2025 Q3 | 34.91% | 302.80% | 268.51% | 69.1 |
| 2025 Q2 | 37.48% | 259.95% | 236.02% | 323.3 |
| 2025 Q1 | 35.41% | 223.17% | 201.11% | 390.1 |
| 2024 Q4 | 32.20% | 303.42% | 274.92% | 508.4 |
| 2024 Q3 | 32.43% | 302.42% | 273.58% | 790.8 |
| 2024 Q2 | 55.98% | 174.93% | 162.47% | 49.6 |
| 2024 Q1 | 41.39% | 240.07% | 220.65% | 32.1 |
| 2023 Q4 | 35.68% | 283.51% | 256.04% | 250.3 |
| 2023 Q3 | 41.83% | 240.81% | 211.99% | 179.4 |
| 2023 Q2 | 55.65% | 177.81% | 158.14% | 121.7 |
| 2022 Q4 | 53.11% | 186.84% | 160.70% | 248.6 |
| 2022 Q3 | 65.03% | 151.09% | 129.16% | 33.4 |
| 2022 Q2 | 67.80% | 162.53% | 134.34% | 14.2 |
| 2021 Q4 | 66.97% | 145.78% | 127.09% | 33.0 |
經營效率單位：天
2026 Q254.4 天21.6 天19.1 天76.0 天56.9 天
週轉天數（天）
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| 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 | 54.4 | 21.6 | 19.1 | 76.0 | 56.9 |
| 2026 Q1 | 51.3 | 32.8 | 28.2 | 84.1 | 55.8 |
| 2025 Q4 | 77.3 | 62.4 | 49.8 | 139.8 | 90.0 |
| 2025 Q3 | 67.5 | 43.0 | 32.0 | 110.5 | 78.5 |
| 2025 Q2 | 55.6 | 32.7 | 28.3 | 88.2 | 59.9 |
| 2025 Q1 | 76.9 | 40.4 | 30.7 | 117.3 | 86.6 |
| 2024 Q4 | 83.7 | 37.2 | 23.4 | 120.9 | 97.5 |
| 2024 Q3 | 27.0 | 11.7 | 9.8 | 38.7 | 28.9 |
| 2024 Q2 | 60.1 | 42.5 | 45.7 | 102.6 | 56.9 |
| 2024 Q1 | 77.8 | 48.3 | 52.6 | 126.1 | 73.4 |
| 2023 Q4 | 64.6 | 43.2 | 35.9 | 107.8 | 71.8 |
| 2023 Q3 | 69.3 | 54.0 | 49.8 | 123.4 | 73.6 |
| 2023 Q2 | — | 19.4 | — | — | — |
| 2022 Q4 | 30.9 | 17.2 | 15.9 | 48.1 | 32.2 |
| 2022 Q3 | 83.5 | 93.6 | 64.8 | 177.1 | 112.3 |
| 2022 Q2 | — | 33.3 | — | — | — |
| 2021 Q4 | — | 14.1 | — | — | — |
現金流單位：億元
2026 Q21.55 億元−0.55 億元0.99 億元
單季現金流（億元）
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| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | 1.55 | −0.55 | 0.99 |
| 2026 Q1 | 1.49 | −0.02 | 1.47 |
| 2025 Q4 | 0.46 | −0.01 | 0.44 |
| 2025 Q3 | 0.96 | −0.03 | 0.93 |
| 2025 Q2 | −1.99 | −0.01 | −2.00 |
| 2025 Q1 | −0.52 | −0.01 | −0.52 |
| 2024 Q4 | 1.66 | −0.02 | 1.64 |
| 2024 Q3 | 0.26 | −0.03 | 0.23 |
| 2024 Q2 | −0.27 | −0.04 | −0.30 |
| 2024 Q1 | 0.88 | −0.01 | 0.87 |
| 2023 Q4 | 0.19 | −0.03 | 0.16 |
| 2023 Q3 | −0.30 | −0.02 | −0.32 |
| 2023 Q2 | 1.63 | −0.02 | 1.61 |
| 2022 Q4 | 0.98 | −0.01 | 0.98 |
| 2022 Q3 | 0.56 | −0.01 | 0.56 |
| 2022 Q2 | −0.42 | −0.03 | −0.46 |
| 2021 Q4 | 0.09 | −0.02 | 0.07 |