中華
220451.8−0.6−1.15%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 Q224.02%123.61%75.11%54.8 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 | 24.02% | 123.61% | 75.11% | 54.8 |
| 2026 Q1 | 24.95% | 116.52% | 67.88% | 37.9 |
| 2025 Q4 | 22.74% | 128.51% | 73.58% | 42.5 |
| 2025 Q3 | 25.03% | 123.54% | 72.62% | 80.7 |
| 2025 Q2 | 27.46% | 119.56% | 71.71% | 67.6 |
| 2025 Q1 | 27.61% | 111.85% | 68.26% | 61.5 |
| 2024 Q4 | 23.66% | 134.34% | 80.02% | 52.1 |
| 2024 Q3 | 25.39% | 134.24% | 82.03% | 708.7 |
| 2024 Q2 | 26.07% | 130.80% | 92.81% | 639.8 |
| 2024 Q1 | 27.07% | 115.58% | 81.99% | 6,765.0 |
| 2023 Q4 | 21.58% | 151.45% | 100.40% | 1,312.0 |
| 2023 Q3 | 22.00% | 143.85% | 101.68% | 1,074.2 |
| 2023 Q2 | 24.00% | 148.69% | 113.14% | 958.3 |
| 2023 Q1 | 25.27% | 175.76% | 132.36% | 852.6 |
| 2022 Q4 | 25.66% | 231.09% | 171.78% | −1,408.1 |
| 2022 Q3 | 24.76% | 249.33% | 157.60% | −215.3 |
| 2022 Q2 | 26.43% | 227.35% | 190.25% | −2,479.9 |
| 2022 Q1 | 13.54% | 318.07% | 257.45% | 982.6 |
| 2021 Q4 | 15.37% | 288.55% | 227.16% | 232.3 |
| 2021 Q3 | 15.38% | 283.18% | 224.86% | 525.0 |
經營效率單位：天
2026 Q210.0 天71.3 天39.0 天81.3 天42.3 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 | 10.0 | 71.3 | 39.0 | 81.3 | 42.3 |
| 2026 Q1 | 10.4 | 65.6 | 35.3 | 76.1 | 40.7 |
| 2025 Q4 | 12.9 | 73.6 | 38.6 | 86.4 | 47.8 |
| 2025 Q3 | 13.1 | 90.0 | 49.6 | 103.2 | 53.6 |
| 2025 Q2 | 12.0 | 76.4 | 46.9 | 88.3 | 41.4 |
| 2025 Q1 | 13.2 | 75.9 | 44.4 | 89.1 | 44.6 |
| 2024 Q4 | 19.8 | 83.0 | 46.0 | 102.8 | 56.8 |
| 2024 Q3 | 17.3 | 68.5 | 48.5 | 85.8 | 37.3 |
| 2024 Q2 | 11.0 | 38.9 | 36.1 | 49.9 | 13.8 |
| 2024 Q1 | 12.6 | 37.2 | 34.4 | 49.8 | 15.3 |
| 2023 Q4 | 13.1 | 41.4 | 37.0 | 54.5 | 17.5 |
| 2023 Q3 | 12.9 | 43.5 | 41.4 | 56.4 | 15.0 |
| 2023 Q2 | 12.8 | 40.8 | 36.4 | 53.6 | 17.2 |
| 2023 Q1 | 13.0 | 47.1 | 36.3 | 60.1 | 23.8 |
| 2022 Q4 | 13.3 | 54.0 | 43.9 | 67.3 | 23.4 |
| 2022 Q3 | 11.5 | 50.1 | 42.7 | 61.6 | 18.9 |
| 2022 Q2 | 11.2 | 50.6 | 41.4 | 61.8 | 20.4 |
| 2022 Q1 | 9.6 | 55.4 | 41.8 | 65.0 | 23.2 |
| 2021 Q4 | 9.1 | 56.1 | 39.6 | 65.2 | 25.6 |
| 2021 Q3 | 7.9 | 50.9 | 37.8 | 58.7 | 20.9 |
現金流單位：億元
2026 Q210.00 億元−3.75 億元6.25 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 | 10.00 | −3.75 | 6.25 |
| 2026 Q1 | −1.59 | −3.83 | −5.42 |
| 2025 Q4 | 7.97 | −5.05 | 2.92 |
| 2025 Q3 | 2.42 | −5.84 | −3.41 |
| 2025 Q2 | 3.53 | −3.57 | −0.04 |
| 2025 Q1 | 1.29 | −4.21 | −2.92 |
| 2024 Q4 | 7.97 | −7.30 | 0.67 |
| 2024 Q3 | −11.46 | −3.07 | −14.53 |
| 2024 Q2 | 4.86 | −2.47 | 2.39 |
| 2024 Q1 | 5.91 | −5.87 | 0.05 |
| 2023 Q4 | 7.32 | −8.09 | −0.76 |
| 2023 Q3 | 13.72 | −13.60 | 0.12 |
| 2023 Q2 | 16.99 | −1.63 | 15.35 |
| 2023 Q1 | 5.72 | −0.81 | 4.90 |
| 2022 Q4 | 5.50 | −2.05 | 3.45 |
| 2022 Q3 | 4.46 | −2.18 | 2.28 |
| 2022 Q2 | 11.75 | −1.75 | 10.00 |
| 2022 Q1 | 0.70 | −1.35 | −0.65 |
| 2021 Q4 | 2.50 | −2.17 | 0.33 |
| 2021 Q3 | 38.98 | −1.20 | 37.78 |
財經資料來源：FinLab