高興昌
200830.60−0.45−1.45%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 Q252.83%139.79%102.75%2.7 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 | 52.83% | 139.79% | 102.75% | 2.7 |
| 2026 Q1 | 54.97% | 124.86% | 89.96% | 2.0 |
| 2025 Q4 | 54.58% | 120.85% | 87.81% | 1.2 |
| 2025 Q3 | 55.54% | 115.21% | 84.30% | 3.2 |
| 2025 Q2 | 58.07% | 100.48% | 71.83% | 3.4 |
| 2025 Q1 | 56.35% | 103.38% | 72.99% | 1.4 |
| 2024 Q4 | 54.96% | 109.15% | 78.02% | 0.6 |
| 2024 Q3 | 53.96% | 104.62% | 73.63% | 2.3 |
| 2024 Q2 | 55.14% | 104.70% | 73.65% | 3.1 |
| 2024 Q1 | 54.38% | 110.97% | 73.51% | 1.0 |
| 2023 Q4 | 54.25% | 114.78% | 74.94% | 1.1 |
| 2023 Q3 | 55.89% | 112.17% | 71.47% | 2.9 |
| 2023 Q2 | 56.97% | 107.36% | 69.86% | 15.2 |
| 2023 Q1 | 58.48% | 63.40% | 41.92% | 3.4 |
| 2022 Q4 | 61.22% | 62.44% | 40.43% | 2.2 |
| 2022 Q3 | 63.46% | 57.54% | 33.28% | 3.1 |
| 2022 Q2 | 62.18% | 56.77% | 32.71% | 3.2 |
| 2022 Q1 | 60.00% | 61.08% | 37.13% | 1.2 |
| 2021 Q4 | 59.47% | 65.55% | 43.78% | 1.5 |
| 2021 Q3 | 58.54% | 61.18% | 43.11% | 4.7 |
經營效率單位：天
2026 Q228.0 天160.0 天28.3 天188.0 天159.7 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 | 28.0 | 160.0 | 28.3 | 188.0 | 159.7 |
| 2026 Q1 | 31.7 | 198.7 | 35.3 | 230.4 | 195.1 |
| 2025 Q4 | 35.1 | 186.7 | 38.3 | 221.8 | 183.5 |
| 2025 Q3 | 30.3 | 144.4 | 33.5 | 174.7 | 141.2 |
| 2025 Q2 | 27.9 | 124.6 | 25.5 | 152.5 | 127.0 |
| 2025 Q1 | 28.4 | 146.5 | 24.1 | 174.9 | 150.8 |
| 2024 Q4 | 25.1 | 169.4 | 21.3 | 194.5 | 173.3 |
| 2024 Q3 | 28.7 | 188.6 | 25.7 | 217.3 | 191.6 |
| 2024 Q2 | 25.5 | 184.5 | 25.9 | 210.0 | 184.1 |
| 2024 Q1 | 27.5 | 209.9 | 29.3 | 237.4 | 208.1 |
| 2023 Q4 | 31.3 | 240.4 | 38.5 | 271.7 | 233.2 |
| 2023 Q3 | 24.1 | 210.5 | 28.1 | 234.6 | 206.5 |
| 2023 Q2 | 26.7 | 201.0 | 20.3 | 227.7 | 207.4 |
| 2023 Q1 | 23.3 | 182.1 | 24.6 | 205.5 | 180.9 |
| 2022 Q4 | 21.3 | 159.5 | 22.2 | 180.8 | 158.7 |
| 2022 Q3 | 23.0 | 145.0 | 22.3 | 168.0 | 145.7 |
| 2022 Q2 | 21.6 | 135.7 | 20.6 | 157.3 | 136.7 |
| 2022 Q1 | 23.8 | 176.0 | 23.3 | 199.9 | 176.6 |
| 2021 Q4 | 25.8 | 165.0 | 25.1 | 190.8 | 165.6 |
| 2021 Q3 | 21.3 | 120.1 | 17.1 | 141.3 | 124.3 |
現金流單位：億元
2026 Q2−0.37 億元−0.06 億元−0.43 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 | −0.37 | −0.06 | −0.43 |
| 2026 Q1 | 0.12 | −0.10 | 0.03 |
| 2025 Q4 | 0.56 | −0.06 | 0.50 |
| 2025 Q3 | 0.73 | −0.03 | 0.70 |
| 2025 Q2 | 1.16 | −0.11 | 1.05 |
| 2025 Q1 | −0.24 | −0.08 | −0.32 |
| 2024 Q4 | 0.24 | −0.14 | 0.09 |
| 2024 Q3 | 0.69 | −0.09 | 0.60 |
| 2024 Q2 | 1.08 | −0.09 | 0.99 |
| 2024 Q1 | 0.64 | −0.11 | 0.53 |
| 2023 Q4 | 0.16 | −0.10 | 0.06 |
| 2023 Q3 | 0.80 | −0.07 | 0.73 |
| 2023 Q2 | 0.08 | −0.12 | −0.04 |
| 2023 Q1 | 0.31 | −0.11 | 0.20 |
| 2022 Q4 | 2.01 | −0.04 | 1.97 |
| 2022 Q3 | −0.08 | −0.15 | −0.23 |
| 2022 Q2 | 0.47 | −0.09 | 0.38 |
| 2022 Q1 | −0.68 | −0.15 | −0.83 |
| 2021 Q4 | −0.79 | −0.07 | −0.86 |
| 2021 Q3 | −0.06 | −0.04 | −0.10 |