華晶科
305932.25−1.75−5.15%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 Q235.86%200.37%168.15%19.2 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 | 35.86% | 200.37% | 168.15% | 19.2 |
| 2026 Q1 | 37.56% | 187.36% | 157.27% | 13.2 |
| 2025 Q4 | 38.00% | 191.00% | 161.55% | 12.9 |
| 2025 Q3 | 38.28% | 179.94% | 154.80% | 20.9 |
| 2025 Q2 | 38.74% | 176.49% | 151.82% | 20.5 |
| 2025 Q1 | 33.84% | 214.69% | 183.83% | 13.0 |
| 2024 Q4 | 37.42% | 226.13% | 195.45% | 11.4 |
| 2024 Q3 | 38.64% | 212.36% | 176.71% | 11.3 |
| 2024 Q2 | 37.74% | 182.03% | 151.94% | 12.8 |
| 2024 Q1 | 38.02% | 221.31% | 181.50% | 10.6 |
| 2023 Q4 | 42.42% | 199.86% | 165.04% | 11.3 |
| 2023 Q3 | 43.95% | 193.36% | 159.74% | 13.2 |
| 2023 Q2 | 45.17% | 184.89% | 152.93% | 9.9 |
| 2023 Q1 | 45.34% | 153.74% | 118.85% | 7.4 |
| 2022 Q4 | 43.36% | 172.21% | 133.54% | 15.5 |
| 2022 Q3 | 45.76% | 164.74% | 126.93% | 19.0 |
| 2022 Q2 | 48.13% | 154.79% | 109.62% | 14.1 |
| 2022 Q1 | 45.03% | 167.41% | 125.25% | 20.3 |
| 2021 Q4 | 42.53% | 160.71% | 117.15% | 9.1 |
| 2021 Q3 | 41.48% | 167.06% | 134.53% | 28.8 |
經營效率單位：天
2026 Q263.8 天84.4 天68.4 天148.2 天79.9 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 | 63.8 | 84.4 | 68.4 | 148.2 | 79.9 |
| 2026 Q1 | 75.7 | 95.1 | 86.8 | 170.8 | 84.0 |
| 2025 Q4 | 74.0 | 82.1 | 86.5 | 156.2 | 69.6 |
| 2025 Q3 | 62.4 | 65.6 | 69.2 | 128.1 | 58.9 |
| 2025 Q2 | 58.3 | 77.3 | 70.4 | 135.7 | 65.2 |
| 2025 Q1 | 67.7 | 95.5 | 78.9 | 163.2 | 84.3 |
| 2024 Q4 | 59.9 | 94.4 | 77.9 | 154.3 | 76.4 |
| 2024 Q3 | 57.7 | 101.3 | 75.7 | 159.0 | 83.3 |
| 2024 Q2 | 60.4 | 122.8 | 71.1 | 183.2 | 112.1 |
| 2024 Q1 | 82.3 | 138.1 | 82.0 | 220.4 | 138.3 |
| 2023 Q4 | 70.2 | 103.7 | 76.9 | 173.9 | 96.9 |
| 2023 Q3 | 69.6 | 103.4 | 82.2 | 173.1 | 90.9 |
| 2023 Q2 | 69.0 | 114.6 | 73.6 | 183.6 | 110.0 |
| 2023 Q1 | 77.9 | 123.9 | 73.6 | 201.8 | 128.2 |
| 2022 Q4 | 68.0 | 90.6 | 64.3 | 158.5 | 94.2 |
| 2022 Q3 | 60.0 | 83.9 | 62.2 | 144.0 | 81.8 |
| 2022 Q2 | 69.8 | 117.8 | 86.9 | 187.5 | 100.6 |
| 2022 Q1 | 47.4 | 91.1 | 66.9 | 138.5 | 71.6 |
| 2021 Q4 | 62.3 | 114.6 | 93.8 | 176.8 | 83.1 |
| 2021 Q3 | 58.7 | 80.8 | 82.2 | 139.5 | 57.3 |
現金流單位：億元
2026 Q23.69 億元−0.20 億元3.49 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 | 3.69 | −0.20 | 3.49 |
| 2026 Q1 | −3.17 | −1.93 | −5.10 |
| 2025 Q4 | 3.09 | −0.40 | 2.69 |
| 2025 Q3 | −0.37 | −0.76 | −1.13 |
| 2025 Q2 | 3.33 | −0.42 | 2.91 |
| 2025 Q1 | 2.21 | −0.47 | 1.74 |
| 2024 Q4 | 2.70 | −0.26 | 2.44 |
| 2024 Q3 | 1.74 | −0.34 | 1.40 |
| 2024 Q2 | 5.24 | −0.20 | 5.04 |
| 2024 Q1 | 3.30 | −0.22 | 3.08 |
| 2023 Q4 | 3.51 | −0.43 | 3.08 |
| 2023 Q3 | 0.14 | −0.17 | −0.03 |
| 2023 Q2 | 6.55 | −0.39 | 6.16 |
| 2023 Q1 | 5.35 | −0.05 | 5.29 |
| 2022 Q4 | 7.09 | −0.09 | 7.00 |
| 2022 Q3 | 4.65 | −0.15 | 4.50 |
| 2022 Q2 | −1.18 | −0.85 | −2.02 |
| 2022 Q1 | −5.31 | −0.27 | −5.57 |
| 2021 Q4 | −0.17 | −0.37 | −0.54 |
| 2021 Q3 | −3.07 | −2.60 | −5.66 |
財經資料來源：FinLab