長興
171757.5−2.3−3.85%收盤・資料日 2026-11-06
股期 法說 11/19
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q251.77%173.89%121.78%12.3 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 | 51.77% | 173.89% | 121.78% | 12.3 |
| 2026 Q1 | 52.21% | 169.15% | 119.21% | 6.5 |
| 2025 Q4 | 53.08% | 179.73% | 123.44% | 6.2 |
| 2025 Q3 | 54.43% | 185.27% | 122.77% | 7.7 |
| 2025 Q2 | 56.31% | 185.77% | 125.96% | 5.4 |
| 2025 Q1 | 54.65% | 182.53% | 124.70% | 5.7 |
| 2024 Q4 | 53.55% | 186.13% | 131.70% | 7.3 |
| 2024 Q3 | 55.25% | 184.49% | 125.76% | 6.9 |
| 2024 Q2 | 56.36% | 190.21% | 125.50% | 6.7 |
| 2024 Q1 | 56.74% | 175.88% | 116.85% | 7.5 |
| 2023 Q4 | 56.92% | 181.55% | 123.01% | 6.0 |
| 2023 Q3 | 57.83% | 218.58% | 150.62% | 8.0 |
| 2023 Q2 | 58.76% | 213.66% | 139.88% | 5.5 |
| 2023 Q1 | 58.78% | 186.66% | 121.67% | 3.2 |
| 2022 Q4 | 57.83% | 205.57% | 136.88% | 6.5 |
| 2022 Q3 | 59.60% | 176.42% | 122.77% | 7.4 |
| 2022 Q2 | 60.59% | 170.52% | 112.73% | 15.4 |
| 2022 Q1 | 57.77% | 180.51% | 119.72% | 16.8 |
| 2021 Q4 | 59.25% | 189.73% | 129.62% | 11.6 |
| 2021 Q3 | 60.74% | 180.50% | 126.47% | 17.5 |
經營效率單位：天
2026 Q2111.4 天91.0 天71.6 天202.4 天130.9 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 | 111.4 | 91.0 | 71.6 | 202.4 | 130.9 |
| 2026 Q1 | 127.1 | 94.6 | 73.5 | 221.7 | 148.2 |
| 2025 Q4 | 124.6 | 93.8 | 70.5 | 218.4 | 147.9 |
| 2025 Q3 | 122.6 | 91.6 | 66.7 | 214.1 | 147.5 |
| 2025 Q2 | 124.2 | 93.7 | 67.0 | 217.8 | 150.8 |
| 2025 Q1 | 136.9 | 99.0 | 72.1 | 235.9 | 163.8 |
| 2024 Q4 | 127.1 | 88.6 | 64.1 | 215.7 | 151.6 |
| 2024 Q3 | 127.8 | 89.9 | 64.0 | 217.8 | 153.7 |
| 2024 Q2 | 121.9 | 86.2 | 58.0 | 208.1 | 150.1 |
| 2024 Q1 | 138.1 | 100.5 | 65.1 | 238.6 | 173.5 |
| 2023 Q4 | 133.3 | 89.6 | 59.5 | 222.9 | 163.3 |
| 2023 Q3 | 127.1 | 89.5 | 53.8 | 216.6 | 162.9 |
| 2023 Q2 | 125.4 | 97.4 | 52.6 | 222.8 | 170.2 |
| 2023 Q1 | 151.3 | 113.0 | 60.7 | 264.3 | 203.6 |
| 2022 Q4 | 133.8 | 97.4 | 49.2 | 231.2 | 182.0 |
| 2022 Q3 | 142.3 | 106.6 | 57.2 | 248.9 | 191.7 |
| 2022 Q2 | 132.8 | 105.7 | 65.0 | 238.5 | 173.5 |
| 2022 Q1 | 144.9 | 106.5 | 72.2 | 251.4 | 179.2 |
| 2021 Q4 | 136.2 | 90.1 | 64.4 | 226.3 | 161.9 |
| 2021 Q3 | 133.4 | 86.6 | 63.4 | 220.0 | 156.5 |
現金流單位：億元
2026 Q219.88 億元−5.48 億元14.39 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 | 19.88 | −5.48 | 14.39 |
| 2026 Q1 | 10.19 | −6.22 | 3.96 |
| 2025 Q4 | 13.64 | −7.97 | 5.67 |
| 2025 Q3 | 13.52 | −6.05 | 7.47 |
| 2025 Q2 | 16.14 | −6.71 | 9.43 |
| 2025 Q1 | 8.99 | −10.37 | −1.38 |
| 2024 Q4 | 23.91 | −8.35 | 15.56 |
| 2024 Q3 | 8.70 | −8.91 | −0.20 |
| 2024 Q2 | 16.94 | −9.31 | 7.63 |
| 2024 Q1 | 6.46 | −9.30 | −2.84 |
| 2023 Q4 | 20.13 | −9.39 | 10.75 |
| 2023 Q3 | 18.67 | −7.28 | 11.39 |
| 2023 Q2 | 12.22 | −7.38 | 4.83 |
| 2023 Q1 | 25.31 | −7.43 | 17.88 |
| 2022 Q4 | 21.95 | −6.66 | 15.29 |
| 2022 Q3 | 27.71 | −8.03 | 19.68 |
| 2022 Q2 | 15.86 | −7.60 | 8.27 |
| 2022 Q1 | 9.77 | −5.54 | 4.22 |
| 2021 Q4 | 7.90 | −7.01 | 0.89 |
| 2021 Q3 | 7.26 | −4.91 | 2.35 |
財經資料來源：FinLab