華經
246860.2+1.2+2.03%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 Q251.76%154.26%127.34%12.3 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 | 51.76% | 154.26% | 127.34% | 12.3 |
| 2026 Q1 | 45.83% | 171.55% | 141.02% | 13.2 |
| 2025 Q4 | 46.67% | 159.93% | 131.50% | 19.2 |
| 2025 Q3 | 47.48% | 168.46% | 143.27% | 6.7 |
| 2025 Q2 | 51.71% | 159.09% | 133.47% | 36.5 |
| 2025 Q1 | 41.84% | 191.01% | 162.53% | 237.0 |
| 2024 Q4 | 41.82% | 184.53% | 162.17% | 111.5 |
| 2024 Q3 | 37.81% | 201.95% | 172.32% | 119.1 |
| 2024 Q2 | 36.75% | 206.01% | 171.32% | 43.9 |
| 2024 Q1 | 35.96% | 208.33% | 175.97% | 61.6 |
| 2023 Q4 | 38.89% | 195.19% | 165.01% | 52.0 |
| 2023 Q3 | 42.70% | 178.70% | 137.80% | 30.7 |
| 2023 Q2 | 40.87% | 182.72% | 161.01% | 33.8 |
| 2023 Q1 | 44.70% | 170.61% | 139.39% | 13.6 |
| 2022 Q4 | 44.49% | 172.82% | 149.55% | 16.8 |
| 2022 Q3 | 47.85% | 164.74% | 142.23% | 17.8 |
| 2022 Q2 | 39.57% | 193.22% | 165.64% | 76.8 |
| 2022 Q1 | 34.99% | 217.38% | 192.83% | 53.4 |
| 2021 Q4 | 38.19% | 200.27% | 179.57% | 56.3 |
| 2021 Q3 | 33.12% | 223.38% | 192.73% | 38.9 |
經營效率單位：天
2026 Q269.8 天46.7 天90.9 天116.5 天25.7 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 | 69.8 | 46.7 | 90.9 | 116.5 | 25.7 |
| 2026 Q1 | 55.6 | 46.2 | 91.5 | 101.8 | 10.3 |
| 2025 Q4 | 42.2 | 41.1 | 100.3 | 83.3 | −17.0 |
| 2025 Q3 | 67.9 | 42.7 | 113.7 | 110.6 | −3.1 |
| 2025 Q2 | 66.5 | 37.9 | 97.3 | 104.4 | 7.0 |
| 2025 Q1 | 38.7 | 26.0 | 72.3 | 64.7 | −7.6 |
| 2024 Q4 | 47.2 | 32.6 | 82.8 | 79.8 | −3.0 |
| 2024 Q3 | 47.5 | 38.8 | 71.6 | 86.2 | 14.6 |
| 2024 Q2 | 36.7 | 36.9 | 60.2 | 73.6 | 13.5 |
| 2024 Q1 | 42.4 | 44.9 | 77.2 | 87.3 | 10.1 |
| 2023 Q4 | 44.9 | 50.3 | 80.8 | 95.2 | 14.4 |
| 2023 Q3 | 67.5 | 56.1 | 103.4 | 123.6 | 20.2 |
| 2023 Q2 | 35.2 | 30.2 | 60.4 | 65.4 | 5.0 |
| 2023 Q1 | 59.1 | 52.4 | 96.2 | 111.5 | 15.3 |
| 2022 Q4 | 51.7 | 34.5 | 68.3 | 86.2 | 17.9 |
| 2022 Q3 | 59.1 | 36.7 | 65.3 | 95.8 | 30.5 |
| 2022 Q2 | 57.8 | 31.1 | 64.3 | 88.9 | 24.6 |
| 2022 Q1 | 54.9 | 24.7 | 61.3 | 79.6 | 18.3 |
| 2021 Q4 | 65.2 | 27.0 | 55.9 | 92.2 | 36.3 |
| 2021 Q3 | 91.3 | 34.3 | 57.5 | 125.6 | 68.1 |
現金流單位：億元
2026 Q21.37 億元0.00 億元1.37 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 | 1.37 | 0.00 | 1.37 |
| 2026 Q1 | −1.82 | 0.00 | −1.82 |
| 2025 Q4 | −0.02 | 0.00 | −0.02 |
| 2025 Q3 | 1.22 | 0.00 | 1.22 |
| 2025 Q2 | −0.38 | 0.00 | −0.38 |
| 2025 Q1 | −3.54 | 0.00 | −3.54 |
| 2024 Q4 | 4.57 | −0.01 | 4.55 |
| 2024 Q3 | −0.17 | −0.01 | −0.18 |
| 2024 Q2 | 1.27 | 0.00 | 1.26 |
| 2024 Q1 | −2.00 | −0.01 | −2.00 |
| 2023 Q4 | 1.98 | 0.00 | 1.98 |
| 2023 Q3 | 0.44 | 0.00 | 0.44 |
| 2023 Q2 | 1.14 | 0.00 | 1.14 |
| 2023 Q1 | −0.40 | −0.03 | −0.42 |
| 2022 Q4 | 1.25 | −0.01 | 1.24 |
| 2022 Q3 | −0.34 | −0.01 | −0.36 |
| 2022 Q2 | −1.37 | 0.00 | −1.38 |
| 2022 Q1 | −0.34 | 0.00 | −0.34 |
| 2021 Q4 | 0.76 | 0.00 | 0.76 |
| 2021 Q3 | 1.55 | 0.00 | 1.55 |
財經資料來源：FinLab