永豐餘
190727.95−0.40−1.41%收盤・資料日 2026-11-06
股期 法說 11/16
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q243.80%126.95%99.54%3.6 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 | 43.80% | 126.95% | 99.54% | 3.6 |
| 2026 Q1 | 46.40% | 119.90% | 92.12% | 2.5 |
| 2025 Q4 | 46.62% | 150.09% | 116.53% | 4.1 |
| 2025 Q3 | 48.81% | 113.76% | 87.41% | 6.3 |
| 2025 Q2 | 50.51% | 110.19% | 82.61% | 1.3 |
| 2025 Q1 | 49.70% | 116.01% | 87.44% | 0.9 |
| 2024 Q4 | 48.82% | 150.44% | 115.71% | 3.2 |
| 2024 Q3 | 48.02% | 118.91% | 89.81% | 4.9 |
| 2024 Q2 | 47.96% | 117.40% | 89.02% | 2.0 |
| 2024 Q1 | 48.09% | 119.00% | 87.56% | 3.6 |
| 2023 Q4 | 48.70% | 131.03% | 99.92% | 4.0 |
| 2023 Q3 | 49.65% | 117.98% | 90.38% | 6.2 |
| 2023 Q2 | 51.09% | 121.11% | 90.21% | 2.4 |
| 2023 Q1 | 51.05% | 108.53% | 80.12% | 1.3 |
| 2022 Q4 | 50.10% | 187.80% | 141.75% | 1.5 |
| 2022 Q3 | 49.81% | 143.52% | 108.69% | 8.4 |
| 2022 Q2 | 52.34% | 126.93% | 96.27% | 6.0 |
| 2022 Q1 | 52.01% | 123.68% | 96.08% | 5.6 |
| 2021 Q4 | 51.77% | 143.29% | 111.04% | 8.4 |
| 2021 Q3 | 52.56% | 122.44% | 94.51% | 17.4 |
經營效率單位：天
2026 Q267.1 天72.9 天61.2 天140.0 天78.8 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 | 67.1 | 72.9 | 61.2 | 140.0 | 78.8 |
| 2026 Q1 | 73.9 | 77.9 | 64.0 | 151.8 | 87.8 |
| 2025 Q4 | 70.8 | 73.2 | 60.6 | 144.0 | 83.5 |
| 2025 Q3 | 69.7 | 72.4 | 57.2 | 142.1 | 84.9 |
| 2025 Q2 | 72.3 | 77.1 | 58.6 | 149.4 | 90.9 |
| 2025 Q1 | 77.9 | 77.3 | 65.7 | 155.3 | 89.5 |
| 2024 Q4 | 69.0 | 67.2 | 62.2 | 136.2 | 74.0 |
| 2024 Q3 | 69.8 | 68.2 | 62.5 | 138.1 | 75.5 |
| 2024 Q2 | 68.2 | 66.1 | 54.2 | 134.4 | 80.2 |
| 2024 Q1 | 71.8 | 72.1 | 56.5 | 143.9 | 87.4 |
| 2023 Q4 | 65.1 | 63.4 | 54.6 | 128.5 | 73.9 |
| 2023 Q3 | 69.2 | 67.1 | 57.5 | 136.3 | 78.8 |
| 2023 Q2 | 70.2 | 69.6 | 57.0 | 139.8 | 82.7 |
| 2023 Q1 | 75.5 | 71.2 | 61.0 | 146.7 | 85.7 |
| 2022 Q4 | 72.8 | 63.7 | 59.7 | 136.5 | 76.8 |
| 2022 Q3 | 70.1 | 60.1 | 58.4 | 130.2 | 71.8 |
| 2022 Q2 | 72.1 | 60.6 | 61.0 | 132.7 | 71.7 |
| 2022 Q1 | 77.7 | 61.7 | 64.0 | 139.5 | 75.4 |
| 2021 Q4 | 71.0 | 57.2 | 59.1 | 128.2 | 69.1 |
| 2021 Q3 | 76.3 | 61.9 | 64.9 | 138.2 | 73.4 |
現金流單位：億元
2026 Q218.58 億元−7.24 億元11.34 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 | 18.58 | −7.24 | 11.34 |
| 2026 Q1 | 8.38 | −11.54 | −3.16 |
| 2025 Q4 | 19.13 | −8.42 | 10.71 |
| 2025 Q3 | 11.38 | −10.22 | 1.16 |
| 2025 Q2 | 21.01 | −16.91 | 4.10 |
| 2025 Q1 | −14.83 | −10.63 | −25.46 |
| 2024 Q4 | 8.41 | −10.59 | −2.19 |
| 2024 Q3 | 9.45 | −12.39 | −2.93 |
| 2024 Q2 | 26.04 | −15.91 | 10.13 |
| 2024 Q1 | −0.87 | −9.76 | −10.64 |
| 2023 Q4 | 16.72 | −9.72 | 7.01 |
| 2023 Q3 | 18.58 | −8.36 | 10.22 |
| 2023 Q2 | 18.35 | −10.13 | 8.22 |
| 2023 Q1 | −2.60 | −7.45 | −10.06 |
| 2022 Q4 | 10.67 | −9.05 | 1.62 |
| 2022 Q3 | 28.06 | −6.95 | 21.11 |
| 2022 Q2 | 29.66 | −12.67 | 17.00 |
| 2022 Q1 | 19.80 | −10.70 | 9.10 |
| 2021 Q4 | 15.35 | −13.10 | 2.24 |
| 2021 Q3 | 27.01 | −14.08 | 12.94 |
財經資料來源：FinLab