飛宏
245717.20−1.05−5.75%收盤・資料日 2026-11-06
股期 法說 11/12
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q233.95%214.45%153.94%−10.1 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 | 33.95% | 214.45% | 153.94% | −10.1 |
| 2026 Q1 | 33.01% | 233.01% | 169.63% | −12.9 |
| 2025 Q4 | 35.79% | 178.16% | 132.33% | −10.6 |
| 2025 Q3 | 41.70% | 165.28% | 131.34% | 5.7 |
| 2025 Q2 | 42.59% | 209.92% | 162.93% | −14.9 |
| 2025 Q1 | 39.77% | 226.89% | 180.03% | −7.6 |
| 2024 Q4 | 33.24% | 246.33% | 185.89% | 1.8 |
| 2024 Q3 | 36.04% | 228.32% | 172.25% | 8.1 |
| 2024 Q2 | 35.17% | 235.40% | 172.12% | 6.9 |
| 2024 Q1 | 34.72% | 238.57% | 177.23% | 8.5 |
| 2023 Q4 | 39.66% | 207.72% | 151.80% | 1.4 |
| 2023 Q3 | 57.70% | 156.06% | 114.71% | 5.1 |
| 2023 Q2 | 63.39% | 144.02% | 106.48% | 6.6 |
| 2023 Q1 | 57.10% | 161.12% | 107.48% | 4.6 |
| 2022 Q4 | 57.40% | 159.03% | 101.17% | 5.7 |
| 2022 Q3 | 58.02% | 163.27% | 106.97% | 4.4 |
| 2022 Q2 | 53.99% | 166.00% | 98.35% | 4.7 |
| 2022 Q1 | 51.91% | 167.38% | 96.15% | −4.4 |
| 2021 Q4 | 57.12% | 157.82% | 103.18% | 0.5 |
| 2021 Q3 | 62.49% | 132.99% | 76.41% | −0.9 |
經營效率單位：天
2026 Q272.0 天102.0 天91.9 天174.0 天82.1 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 | 72.0 | 102.0 | 91.9 | 174.0 | 82.1 |
| 2026 Q1 | 75.9 | 103.0 | 97.4 | 178.9 | 81.5 |
| 2025 Q4 | 68.4 | 89.5 | 92.7 | 157.9 | 65.2 |
| 2025 Q3 | 60.4 | 81.0 | 82.7 | 141.4 | 58.8 |
| 2025 Q2 | 65.4 | 88.9 | 81.7 | 154.3 | 72.6 |
| 2025 Q1 | 76.2 | 99.9 | 93.0 | 176.2 | 83.1 |
| 2024 Q4 | 61.8 | 85.1 | 77.8 | 147.0 | 69.1 |
| 2024 Q3 | 58.4 | 95.9 | 80.6 | 154.2 | 73.7 |
| 2024 Q2 | 61.9 | 110.6 | 93.7 | 172.5 | 78.8 |
| 2024 Q1 | 65.7 | 135.1 | 108.5 | 200.9 | 92.4 |
| 2023 Q4 | 58.6 | 116.2 | 88.4 | 174.8 | 86.4 |
| 2023 Q3 | 61.4 | 108.0 | 83.7 | 169.4 | 85.7 |
| 2023 Q2 | 75.1 | 114.3 | 80.4 | 189.4 | 109.0 |
| 2023 Q1 | 87.7 | 135.1 | 99.5 | 222.8 | 123.3 |
| 2022 Q4 | 68.7 | 99.3 | 85.3 | 168.1 | 82.8 |
| 2022 Q3 | 70.9 | 95.1 | 81.2 | 166.0 | 84.8 |
| 2022 Q2 | 68.6 | 105.8 | 89.6 | 174.4 | 84.8 |
| 2022 Q1 | 70.0 | 113.4 | 106.8 | 183.4 | 76.6 |
| 2021 Q4 | 50.6 | 88.7 | 89.2 | 139.3 | 50.1 |
| 2021 Q3 | 59.8 | 97.4 | 101.0 | 157.2 | 56.2 |
現金流單位：億元
2026 Q21.22 億元−1.20 億元0.02 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 | 1.22 | −1.20 | 0.02 |
| 2026 Q1 | −5.56 | −1.08 | −6.64 |
| 2025 Q4 | 0.03 | −2.81 | −2.78 |
| 2025 Q3 | 4.76 | −1.06 | 3.69 |
| 2025 Q2 | −3.37 | −0.68 | −4.06 |
| 2025 Q1 | −0.92 | −1.61 | −2.52 |
| 2024 Q4 | 1.69 | −3.74 | −2.05 |
| 2024 Q3 | 3.06 | −1.29 | 1.77 |
| 2024 Q2 | 0.82 | −1.97 | −1.16 |
| 2024 Q1 | −2.06 | −1.29 | −3.35 |
| 2023 Q4 | 4.44 | −1.04 | 3.40 |
| 2023 Q3 | 8.14 | −1.42 | 6.72 |
| 2023 Q2 | 10.98 | −1.04 | 9.94 |
| 2023 Q1 | 1.32 | −0.63 | 0.69 |
| 2022 Q4 | 7.57 | −3.42 | 4.15 |
| 2022 Q3 | 1.88 | −2.97 | −1.09 |
| 2022 Q2 | −3.95 | −0.73 | −4.68 |
| 2022 Q1 | −7.91 | −1.20 | −9.12 |
| 2021 Q4 | 0.22 | −2.17 | −1.96 |
| 2021 Q3 | 1.37 | −2.30 | −0.92 |
財經資料來源：FinLab