友通
239752.5−2.7−4.89%收盤・資料日 2026-11-06
法說 11/11
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q3
2026 Q362.44%133.62%75.06%—
負債比率（%）
流動比率、速動比率（%）
利息保障倍數（倍）
22Q122Q323Q123Q324Q124Q325Q125Q326Q126Q3
| 期間 | 負債比率 | 流動比率 | 速動比率 | 利息保障倍數 |
|---|---|---|---|---|
| 2026 Q3 | 62.44% | 133.62% | 75.06% | — |
| 2026 Q2 | 61.22% | 141.25% | 83.93% | 12.3 |
| 2026 Q1 | 58.10% | 145.39% | 92.05% | 8.8 |
| 2025 Q4 | 53.85% | 158.92% | 104.37% | −1.8 |
| 2025 Q3 | 51.74% | 170.41% | 111.66% | 9.0 |
| 2025 Q2 | 52.72% | 162.97% | 110.27% | 11.7 |
| 2025 Q1 | 53.37% | 158.98% | 105.65% | 10.6 |
| 2024 Q4 | 52.69% | 169.65% | 120.15% | 15.5 |
| 2024 Q3 | 54.98% | 148.96% | 102.83% | 10.9 |
| 2024 Q2 | 48.23% | 170.66% | 119.75% | 11.3 |
| 2024 Q1 | 47.50% | 173.32% | 115.93% | 7.7 |
| 2023 Q4 | 45.25% | 188.01% | 122.73% | 14.5 |
| 2023 Q3 | 51.81% | 162.54% | 93.47% | 5.2 |
| 2023 Q2 | 53.39% | 164.25% | 94.09% | 9.9 |
| 2023 Q1 | 55.98% | 160.65% | 88.46% | 10.1 |
| 2022 Q4 | 55.69% | 166.23% | 92.35% | 9.9 |
| 2022 Q3 | 57.18% | 168.11% | 93.08% | 16.0 |
| 2022 Q2 | 58.04% | 152.81% | 83.62% | 13.6 |
| 2022 Q1 | 59.85% | 144.83% | 78.47% | 14.7 |
| 2021 Q4 | 55.30% | 184.81% | 105.54% | 62.0 |
經營效率單位：天
2026 Q360.0 天139.6 天—199.7 天—
週轉天數（天）
22Q122Q323Q123Q324Q124Q325Q125Q326Q126Q3
| 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 Q3 | 60.0 | 139.6 | — | 199.7 | — |
| 2026 Q2 | 53.6 | 112.1 | 76.4 | 165.7 | 89.4 |
| 2026 Q1 | 58.2 | 109.7 | 80.4 | 167.9 | 87.5 |
| 2025 Q4 | 67.5 | 114.6 | 82.5 | 182.1 | 99.6 |
| 2025 Q3 | 64.6 | 98.5 | 70.2 | 163.0 | 92.9 |
| 2025 Q2 | 61.7 | 94.9 | 65.6 | 156.6 | 91.0 |
| 2025 Q1 | 73.8 | 107.1 | 76.7 | 180.9 | 104.2 |
| 2024 Q4 | 64.2 | 90.2 | 68.7 | 154.4 | 85.8 |
| 2024 Q3 | 69.8 | 94.3 | 66.3 | 164.1 | 97.8 |
| 2024 Q2 | 77.4 | 98.9 | 57.5 | 176.3 | 118.8 |
| 2024 Q1 | 87.4 | 120.6 | 61.9 | 208.0 | 146.1 |
| 2023 Q3 | 55.6 | 89.3 | 55.4 | 144.9 | 89.5 |
| 2023 Q2 | 59.3 | 102.9 | 59.7 | 162.1 | 102.4 |
| 2023 Q1 | 60.8 | 112.5 | 63.3 | 173.2 | 109.9 |
| 2022 Q4 | 55.4 | 104.4 | 58.4 | 159.8 | 101.5 |
| 2022 Q3 | 60.3 | 114.3 | 60.9 | 174.6 | 113.7 |
| 2022 Q2 | 63.8 | 120.5 | 66.2 | 184.3 | 118.1 |
| 2022 Q1 | 61.4 | 111.6 | 68.1 | 173.0 | 104.8 |
| 2021 Q4 | 56.3 | 88.8 | 60.1 | 145.0 | 85.0 |
現金流單位：億元
2026 Q3−5.41 億元−0.48 億元−5.89 億元
單季現金流（億元）
22Q122Q323Q123Q324Q124Q325Q125Q326Q126Q3
| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q3 | −5.41 | −0.48 | −5.89 |
| 2026 Q2 | −3.95 | −0.72 | −4.67 |
| 2026 Q1 | −0.88 | −0.89 | −1.77 |
| 2025 Q4 | 2.33 | 0.05 | 2.38 |
| 2025 Q3 | 1.27 | −0.02 | 1.25 |
| 2025 Q2 | 4.72 | −0.11 | 4.60 |
| 2025 Q1 | 0.84 | −0.12 | 0.72 |
| 2024 Q4 | 2.76 | −0.19 | 2.57 |
| 2024 Q3 | 3.17 | −0.07 | 3.10 |
| 2024 Q2 | 3.85 | −0.07 | 3.78 |
| 2024 Q1 | 2.04 | −0.06 | 1.98 |
| 2023 Q4 | 3.15 | −0.03 | 3.12 |
| 2023 Q3 | 4.19 | −0.05 | 4.14 |
| 2023 Q2 | 5.79 | −0.12 | 5.66 |
| 2023 Q1 | 5.40 | −0.04 | 5.36 |
| 2022 Q4 | 4.35 | −0.28 | 4.07 |
| 2022 Q3 | 6.42 | −0.20 | 6.22 |
| 2022 Q2 | −0.92 | −0.46 | −1.37 |
| 2022 Q1 | −1.81 | −0.85 | −2.67 |
| 2021 Q4 | −2.68 | −5.32 | −8.00 |
財經資料來源：FinLab