華電
160327.55−1.40−4.84%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 Q234.93%219.66%164.95%18.5 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 | 34.93% | 219.66% | 164.95% | 18.5 |
| 2026 Q1 | 36.13% | 209.25% | 152.52% | 7.6 |
| 2025 Q4 | 37.72% | 200.33% | 141.67% | 5.8 |
| 2025 Q3 | 37.93% | 195.89% | 137.26% | 19.9 |
| 2025 Q2 | 40.05% | 183.62% | 129.80% | 17.6 |
| 2025 Q1 | 37.13% | 197.84% | 142.68% | 17.8 |
| 2024 Q4 | 34.25% | 215.00% | 150.94% | 13.8 |
| 2024 Q3 | 37.00% | 193.18% | 134.06% | 19.8 |
| 2024 Q2 | 38.43% | 184.02% | 128.62% | 12.8 |
| 2024 Q1 | 35.24% | 198.41% | 134.88% | 16.2 |
| 2023 Q4 | 36.64% | 187.09% | 127.73% | 19.8 |
| 2023 Q3 | 40.18% | 169.38% | 116.61% | 21.6 |
| 2023 Q2 | 39.79% | 168.08% | 110.35% | 18.6 |
| 2023 Q1 | 37.89% | 173.70% | 114.93% | 12.5 |
| 2022 Q4 | 36.02% | 179.36% | 123.67% | 11.7 |
| 2022 Q3 | 37.93% | 169.79% | 121.59% | 40.5 |
| 2022 Q2 | 37.02% | 172.41% | 123.74% | 19.9 |
| 2022 Q1 | 35.69% | 182.50% | 134.24% | 19.0 |
| 2021 Q4 | 33.27% | 193.29% | 146.40% | 25.2 |
| 2021 Q3 | 34.48% | 181.67% | 134.86% | 49.4 |
經營效率單位：天
2026 Q2116.6 天143.5 天45.8 天260.1 天214.3 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 | 116.6 | 143.5 | 45.8 | 260.1 | 214.3 |
| 2026 Q1 | 143.6 | 160.3 | 57.2 | 303.9 | 246.7 |
| 2025 Q4 | 125.3 | 151.4 | 46.9 | 276.6 | 229.7 |
| 2025 Q3 | 146.2 | 179.6 | 54.7 | 325.8 | 271.1 |
| 2025 Q2 | 135.1 | 145.9 | 52.9 | 281.1 | 228.2 |
| 2025 Q1 | 112.3 | 139.6 | 50.1 | 251.9 | 201.8 |
| 2024 Q4 | 120.2 | 164.5 | 56.6 | 284.7 | 228.1 |
| 2024 Q3 | 138.1 | 174.9 | 63.3 | 313.0 | 249.7 |
| 2024 Q2 | 134.2 | 164.8 | 51.4 | 298.9 | 247.5 |
| 2024 Q1 | 127.4 | 184.7 | 48.9 | 312.1 | 263.2 |
| 2023 Q4 | 150.3 | 195.2 | 63.0 | 345.5 | 282.5 |
| 2023 Q3 | 120.1 | 161.5 | 53.5 | 281.6 | 228.1 |
| 2023 Q2 | 122.1 | 191.8 | 59.8 | 313.9 | 254.1 |
| 2023 Q1 | 126.1 | 177.1 | 68.5 | 303.1 | 234.7 |
| 2022 Q4 | 119.8 | 131.9 | 54.7 | 251.7 | 197.1 |
| 2022 Q3 | 126.5 | 144.8 | 50.9 | 271.3 | 220.4 |
| 2022 Q2 | 146.8 | 159.7 | 53.7 | 306.4 | 252.8 |
| 2022 Q1 | 155.7 | 162.8 | 55.6 | 318.4 | 262.9 |
| 2021 Q4 | 146.2 | 152.8 | 50.9 | 299.0 | 248.1 |
| 2021 Q3 | 140.5 | 168.0 | 50.6 | 308.5 | 257.8 |
現金流單位：億元
2026 Q23.11 億元−0.19 億元2.92 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 | 3.11 | −0.19 | 2.92 |
| 2026 Q1 | 0.36 | −0.18 | 0.18 |
| 2025 Q4 | 1.66 | −0.23 | 1.43 |
| 2025 Q3 | 2.96 | 0.20 | 3.16 |
| 2025 Q2 | −1.49 | −0.28 | −1.77 |
| 2025 Q1 | −4.14 | −0.24 | −4.38 |
| 2024 Q4 | 3.57 | −0.13 | 3.44 |
| 2024 Q3 | 2.60 | −0.13 | 2.47 |
| 2024 Q2 | 0.00 | 0.00 | 0.00 |
| 2024 Q1 | −0.57 | −0.02 | −0.59 |
| 2023 Q4 | 3.31 | −0.24 | 3.08 |
| 2023 Q3 | 0.07 | −0.03 | 0.03 |
| 2023 Q2 | −2.06 | −0.01 | −2.06 |
| 2023 Q1 | −4.85 | −0.06 | −4.91 |
| 2022 Q4 | 4.82 | −0.04 | 4.78 |
| 2022 Q3 | −1.29 | −0.13 | −1.42 |
| 2022 Q2 | 0.95 | −0.01 | 0.94 |
| 2022 Q1 | −2.47 | −0.03 | −2.49 |
| 2021 Q4 | 1.58 | −0.02 | 1.57 |
| 2021 Q3 | 0.30 | −0.07 | 0.23 |