友訊
233216.30−0.80−4.68%收盤・資料日 2026-11-06
股期
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q232.75%246.37%176.39%7.1 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 | 32.75% | 246.37% | 176.39% | 7.1 |
| 2026 Q1 | 31.00% | 257.65% | 178.56% | 4.1 |
| 2025 Q4 | 32.04% | 245.12% | 167.85% | −20.8 |
| 2025 Q3 | 31.37% | 253.47% | 169.21% | 23.5 |
| 2025 Q2 | 31.64% | 260.65% | 177.04% | −12.7 |
| 2025 Q1 | 30.34% | 284.47% | 204.83% | −12.7 |
| 2024 Q4 | 30.26% | 283.73% | 202.56% | −4.7 |
| 2024 Q3 | 31.03% | 284.95% | 188.37% | 24.7 |
| 2024 Q2 | 31.93% | 278.86% | 196.68% | 17.5 |
| 2024 Q1 | 31.62% | 288.54% | 195.57% | 0.5 |
| 2023 Q4 | 30.23% | 307.11% | 202.47% | 14.4 |
| 2023 Q3 | 32.81% | 287.05% | 177.21% | 12.2 |
| 2023 Q2 | 36.50% | 265.46% | 164.95% | 44.5 |
| 2023 Q1 | 37.74% | 221.86% | 129.36% | 40.7 |
| 2022 Q4 | 38.00% | 224.17% | 132.71% | 87.9 |
| 2022 Q3 | 40.52% | 209.38% | 129.22% | 17.5 |
| 2022 Q2 | 39.82% | 213.23% | 130.08% | 35.5 |
| 2022 Q1 | 37.65% | 221.64% | 145.28% | −33.6 |
| 2021 Q4 | 37.93% | 220.26% | 139.25% | 83.0 |
| 2021 Q3 | 42.50% | 200.24% | 130.22% | 2.4 |
經營效率單位：天
2026 Q284.3 天88.4 天66.5 天172.7 天106.3 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 | 84.3 | 88.4 | 66.5 | 172.7 | 106.3 |
| 2026 Q1 | 82.4 | 101.4 | 66.4 | 183.8 | 117.4 |
| 2025 Q4 | 78.7 | 104.4 | 69.6 | 183.2 | 113.6 |
| 2025 Q3 | 74.6 | 109.2 | 77.2 | 183.9 | 106.7 |
| 2025 Q2 | 82.0 | 111.9 | 83.1 | 193.9 | 110.8 |
| 2025 Q1 | 80.3 | 95.7 | 74.6 | 175.9 | 101.3 |
| 2024 Q4 | 82.0 | 95.3 | 71.6 | 177.3 | 105.7 |
| 2024 Q3 | 83.6 | 101.9 | 74.0 | 185.4 | 111.5 |
| 2024 Q2 | 81.4 | 93.1 | 61.4 | 174.6 | 113.2 |
| 2024 Q1 | 80.2 | 107.3 | 56.7 | 187.5 | 130.8 |
| 2023 Q4 | 79.6 | 115.9 | 55.3 | 195.5 | 140.2 |
| 2023 Q3 | 87.2 | 142.5 | 71.8 | 229.7 | 158.0 |
| 2023 Q2 | 82.0 | 130.5 | 81.7 | 212.5 | 130.9 |
| 2023 Q1 | 74.6 | 118.3 | 86.1 | 192.9 | 106.8 |
| 2022 Q4 | 73.2 | 120.7 | 92.2 | 193.9 | 101.7 |
| 2022 Q3 | 72.1 | 101.4 | 78.6 | 173.5 | 94.9 |
| 2022 Q2 | 74.6 | 107.0 | 83.0 | 181.6 | 98.6 |
| 2022 Q1 | 77.3 | 90.1 | 72.2 | 167.4 | 95.2 |
| 2021 Q4 | 70.9 | 94.3 | 73.8 | 165.3 | 91.5 |
| 2021 Q3 | 71.6 | 103.3 | 85.5 | 174.9 | 89.4 |
現金流單位：億元
2026 Q20.08 億元−0.05 億元0.03 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 | 0.08 | −0.05 | 0.03 |
| 2026 Q1 | −0.99 | −0.20 | −1.18 |
| 2025 Q4 | −1.71 | −0.59 | −2.31 |
| 2025 Q3 | −1.85 | −0.13 | −1.98 |
| 2025 Q2 | 2.17 | −0.19 | 1.98 |
| 2025 Q1 | 0.36 | −0.30 | 0.06 |
| 2024 Q4 | 8.22 | −0.21 | 8.01 |
| 2024 Q3 | 2.50 | −0.07 | 2.43 |
| 2024 Q2 | 3.14 | −0.14 | 3.00 |
| 2024 Q1 | −1.04 | −0.19 | −1.23 |
| 2023 Q4 | 6.03 | −0.45 | 5.58 |
| 2023 Q3 | 5.18 | −0.21 | 4.97 |
| 2023 Q2 | 2.02 | −0.20 | 1.81 |
| 2023 Q1 | −0.32 | −0.02 | −0.35 |
| 2022 Q4 | 3.01 | −0.21 | 2.80 |
| 2022 Q3 | 1.03 | −0.09 | 0.93 |
| 2022 Q2 | −1.83 | −0.22 | −2.05 |
| 2022 Q1 | 0.96 | −0.05 | 0.91 |
| 2021 Q4 | −2.29 | −0.17 | −2.46 |
| 2021 Q3 | −7.61 | −0.07 | −7.68 |
財經資料來源：FinLab