健和興
300345.70−1.95−4.09%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 Q223.56%446.65%298.73%65.4 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 | 23.56% | 446.65% | 298.73% | 65.4 |
| 2026 Q1 | 21.85% | 464.19% | 322.79% | 37.7 |
| 2025 Q4 | 19.26% | 542.74% | 396.15% | 34.2 |
| 2025 Q3 | 19.51% | 534.30% | 377.03% | 32.9 |
| 2025 Q2 | 19.91% | 535.78% | 366.10% | −13.7 |
| 2025 Q1 | 23.69% | 440.02% | 303.04% | 29.0 |
| 2024 Q4 | 21.87% | 508.03% | 351.50% | 51.6 |
| 2024 Q3 | 21.00% | 559.83% | 392.83% | 40.7 |
| 2024 Q2 | 24.45% | 481.51% | 348.07% | 60.0 |
| 2024 Q1 | 26.38% | 451.62% | 335.94% | 52.0 |
| 2023 Q4 | 22.53% | 546.32% | 413.19% | 43.6 |
| 2023 Q3 | 19.30% | 770.14% | 565.54% | 63.0 |
| 2023 Q2 | 24.91% | 472.15% | 347.22% | 73.4 |
| 2023 Q1 | 26.86% | 418.21% | 308.03% | 60.3 |
| 2022 Q4 | 24.01% | 506.81% | 358.20% | 55.5 |
| 2022 Q3 | 25.63% | 473.08% | 317.98% | 106.8 |
| 2022 Q2 | 29.48% | 393.23% | 252.87% | 100.7 |
| 2022 Q1 | 34.82% | 302.97% | 194.61% | 115.4 |
| 2021 Q4 | 33.82% | 300.33% | 192.59% | 118.4 |
| 2021 Q3 | 34.06% | 290.27% | 190.13% | 98.2 |
經營效率單位：天
2026 Q263.2 天157.7 天25.3 天220.9 天195.6 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 | 63.2 | 157.7 | 25.3 | 220.9 | 195.6 |
| 2026 Q1 | 75.4 | 171.0 | 22.7 | 246.4 | 223.7 |
| 2025 Q4 | 80.4 | 169.6 | 17.1 | 250.0 | 232.9 |
| 2025 Q3 | 91.3 | 196.8 | 17.7 | 288.1 | 270.4 |
| 2025 Q2 | 79.9 | 193.4 | 16.2 | 273.4 | 257.2 |
| 2025 Q1 | 92.8 | 244.0 | 23.8 | 336.7 | 312.9 |
| 2024 Q4 | 78.6 | 208.2 | 20.1 | 286.9 | 266.7 |
| 2024 Q3 | 77.5 | 203.7 | 21.5 | 281.2 | 259.7 |
| 2024 Q2 | 72.7 | 185.7 | 22.0 | 258.4 | 236.4 |
| 2024 Q1 | 78.6 | 183.4 | 18.7 | 262.0 | 243.3 |
| 2023 Q4 | 80.1 | 185.8 | 17.0 | 265.8 | 248.9 |
| 2023 Q3 | 82.7 | 198.5 | 16.2 | 281.2 | 265.0 |
| 2023 Q2 | 73.3 | 182.2 | 15.3 | 255.5 | 240.2 |
| 2023 Q1 | 80.4 | 209.8 | 15.3 | 290.2 | 274.9 |
| 2022 Q4 | 81.5 | 226.5 | 15.5 | 308.1 | 292.5 |
| 2022 Q3 | 75.8 | 216.7 | 14.0 | 292.5 | 278.6 |
| 2022 Q2 | 73.8 | 242.8 | 13.3 | 316.6 | 303.3 |
| 2022 Q1 | 79.6 | 270.0 | 21.0 | 349.5 | 328.5 |
| 2021 Q4 | 72.0 | 228.6 | 25.7 | 300.6 | 274.9 |
| 2021 Q3 | 76.7 | 214.9 | 27.1 | 291.6 | 264.5 |
現金流單位：億元
2026 Q2−2.08 億元−0.13 億元−2.21 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 | −2.08 | −0.13 | −2.21 |
| 2026 Q1 | −1.83 | −0.12 | −1.95 |
| 2025 Q4 | 0.08 | −0.25 | −0.17 |
| 2025 Q3 | 4.71 | −0.19 | 4.52 |
| 2025 Q2 | −0.10 | −0.23 | −0.33 |
| 2025 Q1 | −0.75 | −0.30 | −1.05 |
| 2024 Q4 | 3.33 | −0.18 | 3.15 |
| 2024 Q3 | −0.76 | −0.06 | −0.82 |
| 2024 Q2 | 0.34 | −0.16 | 0.18 |
| 2024 Q1 | 0.11 | −0.29 | −0.18 |
| 2023 Q4 | −0.18 | −0.16 | −0.34 |
| 2023 Q3 | 3.62 | −0.51 | 3.11 |
| 2023 Q2 | 2.07 | −0.13 | 1.94 |
| 2023 Q1 | 4.19 | −1.06 | 3.13 |
| 2022 Q4 | 3.58 | −0.25 | 3.33 |
| 2022 Q3 | 5.84 | −0.26 | 5.58 |
| 2022 Q2 | 5.06 | −0.53 | 4.53 |
| 2022 Q1 | 2.21 | −0.27 | 1.94 |
| 2021 Q4 | 1.25 | −0.53 | 0.72 |
| 2021 Q3 | 0.57 | −0.19 | 0.38 |