華園
270211.50−0.20−1.71%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 Q251.20%140.85%140.83%1.4 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 | 51.20% | 140.85% | 140.83% | 1.4 |
| 2026 Q1 | 51.70% | 136.92% | 136.91% | 1.8 |
| 2025 Q4 | 51.59% | 211.79% | 211.78% | 2.3 |
| 2025 Q3 | 51.83% | 446.05% | 446.02% | 1.8 |
| 2025 Q2 | 52.55% | 386.07% | 386.04% | −2.7 |
| 2025 Q1 | 59.42% | 238.64% | 238.63% | 1.3 |
| 2024 Q4 | 59.68% | 236.32% | 236.31% | 2.0 |
| 2024 Q3 | 59.67% | 234.33% | 234.31% | 0.4 |
| 2024 Q2 | 59.77% | 236.79% | 236.76% | 1.3 |
| 2024 Q1 | 61.60% | 252.87% | 252.78% | 1.3 |
| 2023 Q4 | 61.62% | 465.95% | 465.77% | −0.4 |
| 2023 Q3 | 62.40% | 441.30% | 441.16% | 2.1 |
| 2023 Q2 | 63.06% | 430.42% | 430.32% | 1.2 |
| 2023 Q1 | 63.28% | 415.10% | 414.99% | 0.1 |
| 2022 Q4 | 63.11% | 247.04% | 246.97% | 7.8 |
| 2022 Q3 | 67.11% | 272.92% | 272.86% | 2.9 |
| 2022 Q2 | 67.51% | 309.04% | 308.96% | 4.6 |
| 2022 Q1 | 67.76% | 178.47% | 178.42% | 0.7 |
| 2021 Q4 | 67.96% | 171.50% | 171.44% | −1.3 |
| 2021 Q3 | 90.00% | 97.42% | 97.40% | 0.1 |
經營效率單位：天
2026 Q26.0 天0.4 天1.8 天6.4 天4.6 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 | 6.0 | 0.4 | 1.8 | 6.4 | 4.6 |
| 2026 Q1 | 5.6 | 0.3 | 2.1 | 5.9 | 3.8 |
| 2025 Q4 | 5.4 | 0.3 | 2.0 | 5.8 | 3.8 |
| 2025 Q3 | 5.9 | 0.3 | 1.5 | 6.2 | 4.6 |
| 2025 Q2 | 6.1 | 0.2 | 1.5 | 6.3 | 4.8 |
| 2025 Q1 | 6.8 | 0.3 | 4.7 | 7.1 | 2.4 |
| 2024 Q4 | 6.3 | 0.3 | 4.9 | 6.6 | 1.8 |
| 2024 Q3 | 6.6 | 0.5 | 2.0 | 7.1 | 5.1 |
| 2024 Q2 | 8.9 | 1.4 | 3.4 | 10.3 | 6.9 |
| 2024 Q1 | 11.2 | 1.9 | 4.1 | 13.1 | 9.0 |
| 2023 Q4 | 11.0 | 1.6 | 4.2 | 12.6 | 8.4 |
| 2023 Q3 | 9.6 | 1.2 | 3.4 | 10.7 | 7.3 |
| 2023 Q2 | 7.2 | 1.1 | 3.3 | 8.4 | 5.0 |
| 2023 Q1 | 7.6 | 1.1 | 3.6 | 8.7 | 5.0 |
| 2022 Q4 | 10.0 | 0.9 | 3.9 | 11.0 | 7.1 |
| 2022 Q3 | 10.7 | 0.8 | 3.2 | 11.6 | 8.4 |
| 2022 Q2 | 10.4 | 0.8 | 2.8 | 11.3 | 8.4 |
| 2022 Q1 | 12.6 | 0.9 | 3.0 | 13.5 | 10.5 |
| 2021 Q4 | 11.3 | 1.1 | 3.0 | 12.4 | 9.4 |
| 2021 Q3 | 9.8 | 1.3 | 2.8 | 11.1 | 8.3 |
現金流單位：億元
2026 Q20.63 億元0.00 億元0.63 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 | 0.63 | 0.00 | 0.63 |
| 2026 Q1 | 1.39 | 0.00 | 1.39 |
| 2025 Q4 | 1.10 | 0.00 | 1.10 |
| 2025 Q3 | 1.38 | 0.00 | 1.38 |
| 2025 Q2 | −1.54 | 0.00 | −1.54 |
| 2025 Q1 | 1.61 | −0.13 | 1.48 |
| 2024 Q4 | 1.47 | −0.41 | 1.06 |
| 2024 Q3 | 0.90 | −0.05 | 0.85 |
| 2024 Q2 | 1.04 | 0.00 | 1.04 |
| 2024 Q1 | 1.69 | 0.00 | 1.69 |
| 2023 Q4 | −0.71 | 0.00 | −0.71 |
| 2023 Q3 | 2.26 | −0.01 | 2.26 |
| 2023 Q2 | 1.08 | 0.00 | 1.08 |
| 2023 Q1 | 0.27 | −0.02 | 0.26 |
| 2022 Q4 | −0.54 | −0.25 | −0.79 |
| 2022 Q3 | 2.74 | 0.00 | 2.74 |
| 2022 Q2 | 2.50 | −0.01 | 2.49 |
| 2022 Q1 | 0.76 | −0.05 | 0.71 |
| 2021 Q4 | 0.02 | −0.03 | −0.01 |
| 2021 Q3 | 0.72 | −1.28 | −0.55 |