福懋油
122525.50−0.65−2.49%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 Q250.27%150.57%96.17%−13.1 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 | 50.27% | 150.57% | 96.17% | −13.1 |
| 2026 Q1 | 43.43% | 173.49% | 115.82% | 11.1 |
| 2025 Q4 | 45.90% | 161.56% | 99.67% | 12.0 |
| 2025 Q3 | 47.13% | 168.91% | 106.90% | 10.5 |
| 2025 Q2 | 46.18% | 157.52% | 91.03% | 8.4 |
| 2025 Q1 | 54.88% | 144.20% | 89.78% | 5.2 |
| 2024 Q4 | 60.21% | 131.89% | 87.53% | 5.8 |
| 2024 Q3 | 55.12% | 138.23% | 87.89% | 6.6 |
| 2024 Q2 | 54.99% | 142.35% | 81.26% | 11.9 |
| 2024 Q1 | 50.98% | 165.58% | 105.06% | 6.6 |
| 2023 Q4 | 54.90% | 155.43% | 90.88% | 11.0 |
| 2023 Q3 | 52.75% | 147.86% | 107.64% | 11.4 |
| 2023 Q2 | 57.90% | 141.68% | 91.20% | 3.7 |
| 2023 Q1 | 54.00% | 157.96% | 103.07% | 4.8 |
| 2022 Q4 | 59.20% | 144.06% | 86.76% | 1.8 |
| 2022 Q3 | 58.46% | 132.09% | 77.05% | −0.5 |
| 2022 Q2 | 60.23% | 133.67% | 78.36% | 15.3 |
| 2022 Q1 | 52.27% | 139.83% | 83.95% | 36.2 |
| 2021 Q4 | 57.49% | 133.49% | 86.91% | 22.5 |
| 2021 Q3 | 54.30% | 131.84% | 92.87% | 8.3 |
經營效率單位：天
2026 Q241.4 天53.9 天10.2 天95.3 天85.1 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 | 41.4 | 53.9 | 10.2 | 95.3 | 85.1 |
| 2026 Q1 | 38.0 | 49.9 | 9.6 | 87.9 | 78.3 |
| 2025 Q4 | 40.1 | 56.5 | 9.2 | 96.5 | 87.3 |
| 2025 Q3 | 43.2 | 56.4 | 9.4 | 99.7 | 90.3 |
| 2025 Q2 | 42.0 | 52.1 | 8.7 | 94.0 | 85.4 |
| 2025 Q1 | 41.6 | 52.0 | 8.0 | 93.6 | 85.5 |
| 2024 Q4 | 40.3 | 53.4 | 8.1 | 93.7 | 85.6 |
| 2024 Q3 | 40.0 | 59.7 | 8.3 | 99.7 | 91.4 |
| 2024 Q2 | 42.3 | 60.4 | 8.2 | 102.6 | 94.4 |
| 2024 Q1 | 39.6 | 53.1 | 7.4 | 92.7 | 85.3 |
| 2023 Q4 | 39.2 | 44.0 | 8.6 | 83.2 | 74.5 |
| 2023 Q3 | 38.7 | 39.0 | 8.5 | 77.7 | 69.1 |
| 2023 Q2 | 38.7 | 45.4 | 7.9 | 84.1 | 76.2 |
| 2023 Q1 | 39.0 | 48.0 | 8.4 | 87.0 | 78.6 |
| 2022 Q4 | 37.6 | 51.9 | 6.8 | 89.5 | 82.7 |
| 2022 Q3 | 38.2 | 54.8 | 7.1 | 93.0 | 85.9 |
| 2022 Q2 | 37.6 | 55.6 | 8.2 | 93.2 | 85.0 |
| 2022 Q1 | 39.2 | 54.0 | 9.2 | 93.2 | 84.0 |
| 2021 Q4 | 37.2 | 42.7 | 8.0 | 79.9 | 71.8 |
| 2021 Q3 | 38.0 | 48.7 | 8.2 | 86.7 | 78.5 |
現金流單位：億元
2026 Q2−2.04 億元−0.17 億元−2.21 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 | −2.04 | −0.17 | −2.21 |
| 2026 Q1 | 4.90 | −0.10 | 4.80 |
| 2025 Q4 | 0.82 | −0.17 | 0.64 |
| 2025 Q3 | 0.23 | −0.13 | 0.09 |
| 2025 Q2 | 5.45 | −0.13 | 5.32 |
| 2025 Q1 | 3.41 | −0.06 | 3.35 |
| 2024 Q4 | 1.68 | −0.11 | 1.56 |
| 2024 Q3 | 4.33 | −0.16 | 4.17 |
| 2024 Q2 | 0.42 | −0.17 | 0.26 |
| 2024 Q1 | 4.23 | −0.08 | 4.15 |
| 2023 Q4 | −4.45 | −0.12 | −4.58 |
| 2023 Q3 | 6.77 | −0.11 | 6.66 |
| 2023 Q2 | 0.09 | −0.17 | −0.08 |
| 2023 Q1 | 9.44 | −0.30 | 9.13 |
| 2022 Q4 | 1.91 | −0.56 | 1.35 |
| 2022 Q3 | 0.80 | −0.12 | 0.68 |
| 2022 Q2 | −4.19 | −0.31 | −4.50 |
| 2022 Q1 | 3.07 | −1.04 | 2.03 |
| 2021 Q4 | −3.97 | −0.72 | −4.69 |
| 2021 Q3 | 4.50 | −0.68 | 3.81 |
財經資料來源：FinLab