瓦城
2729145−4.5−3.01%收盤・資料日 2026-11-06
法說 11/9
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q264.48%46.19%34.46%7.0 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 | 64.48% | 46.19% | 34.46% | 7.0 |
| 2026 Q1 | 59.26% | 54.13% | 38.90% | 7.5 |
| 2025 Q4 | 61.07% | 52.57% | 39.81% | 2.8 |
| 2025 Q3 | 58.29% | 55.76% | 43.39% | 24.5 |
| 2025 Q2 | 59.09% | 59.04% | 46.91% | 20.2 |
| 2025 Q1 | 52.47% | 76.76% | 59.42% | 26.4 |
| 2024 Q4 | 54.08% | 79.13% | 62.28% | 224.7 |
| 2024 Q3 | 53.31% | 83.51% | 64.60% | 20.7 |
| 2024 Q2 | 55.88% | 59.23% | 44.84% | 20.9 |
| 2024 Q1 | 49.43% | 75.16% | 55.18% | 22.7 |
| 2023 Q4 | 51.03% | 77.12% | 54.49% | 11.5 |
| 2023 Q3 | 50.03% | 82.11% | 59.59% | 34.1 |
| 2023 Q2 | 50.44% | 86.82% | 57.75% | 32.9 |
| 2023 Q1 | 45.99% | 93.12% | 60.71% | 57.9 |
| 2022 Q4 | 50.01% | 89.76% | 63.56% | 7.3 |
| 2022 Q3 | 58.14% | 85.04% | 68.60% | 22.5 |
| 2022 Q2 | 62.86% | 85.30% | 70.49% | −16.4 |
| 2022 Q1 | 60.85% | 95.34% | 81.37% | 13.7 |
| 2021 Q4 | 62.67% | 96.33% | 83.51% | 15.2 |
| 2021 Q3 | 65.21% | 97.58% | 87.45% | −5.0 |
經營效率單位：天
2026 Q221.6 天37.3 天13.4 天58.9 天45.5 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 | 21.6 | 37.3 | 13.4 | 58.9 | 45.5 |
| 2026 Q1 | 20.7 | 36.4 | 16.4 | 57.0 | 40.6 |
| 2025 Q4 | 23.4 | 35.1 | 20.9 | 58.4 | 37.5 |
| 2025 Q3 | 21.6 | 31.2 | 19.2 | 52.8 | 33.6 |
| 2025 Q2 | 23.0 | 32.5 | 17.6 | 55.5 | 37.9 |
| 2025 Q1 | 21.8 | 28.0 | 18.6 | 49.8 | 31.1 |
| 2024 Q4 | 25.6 | 27.4 | 21.7 | 53.0 | 31.3 |
| 2024 Q3 | 24.8 | 23.2 | 16.2 | 48.0 | 31.8 |
| 2024 Q2 | 27.2 | 25.7 | 16.0 | 52.9 | 36.8 |
| 2024 Q1 | 24.7 | 28.8 | 19.9 | 53.5 | 33.6 |
| 2023 Q4 | 26.8 | 30.8 | 25.5 | 57.6 | 32.1 |
| 2023 Q3 | 22.4 | 26.5 | 23.1 | 48.9 | 25.7 |
| 2023 Q2 | 20.1 | 27.6 | 25.2 | 47.7 | 22.5 |
| 2023 Q1 | 19.3 | 22.4 | 20.6 | 41.7 | 21.1 |
| 2022 Q4 | 23.2 | 21.4 | 19.3 | 44.6 | 25.3 |
| 2022 Q3 | 17.8 | 18.7 | 14.3 | 36.6 | 22.2 |
| 2022 Q2 | 25.0 | 21.2 | 16.4 | 46.2 | 29.8 |
| 2022 Q1 | 20.6 | 20.9 | 17.5 | 41.5 | 24.0 |
| 2021 Q4 | 18.2 | 22.4 | 17.5 | 40.6 | 23.1 |
| 2021 Q3 | 16.4 | 22.4 | 15.1 | 38.8 | 23.7 |
現金流單位：億元
2026 Q23.23 億元−0.90 億元2.32 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 | 3.23 | −0.90 | 2.32 |
| 2026 Q1 | 1.65 | −1.66 | −0.01 |
| 2025 Q4 | 1.86 | −1.87 | −0.01 |
| 2025 Q3 | 3.01 | −1.66 | 1.34 |
| 2025 Q2 | 2.58 | −0.99 | 1.59 |
| 2025 Q1 | 2.03 | −0.98 | 1.05 |
| 2024 Q4 | 2.84 | −1.50 | 1.33 |
| 2024 Q3 | 3.39 | −1.55 | 1.85 |
| 2024 Q2 | 2.84 | −2.23 | 0.60 |
| 2024 Q1 | 1.71 | −2.03 | −0.32 |
| 2023 Q4 | 2.56 | −2.46 | 0.11 |
| 2023 Q3 | 3.05 | −1.80 | 1.25 |
| 2023 Q2 | 2.42 | −0.66 | 1.76 |
| 2023 Q1 | 2.77 | −0.66 | 2.11 |
| 2022 Q4 | 2.25 | −0.72 | 1.54 |
| 2022 Q3 | 3.28 | −0.21 | 3.08 |
| 2022 Q2 | 0.01 | −0.77 | −0.75 |
| 2022 Q1 | 1.32 | −1.87 | −0.55 |
| 2021 Q4 | 2.13 | −1.03 | 1.10 |
| 2021 Q3 | 1.18 | −1.38 | −0.21 |