華義
308623.00−0.35−1.50%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 Q29.53%729.28%719.76%−446.8 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 | 9.53% | 729.28% | 719.76% | −446.8 |
| 2026 Q1 | 8.21% | 870.36% | 862.36% | −120.4 |
| 2025 Q4 | 9.99% | 735.94% | 703.93% | −68.3 |
| 2025 Q3 | 8.86% | 802.44% | 802.25% | −102.0 |
| 2025 Q2 | 9.88% | 747.50% | 747.50% | −404.3 |
| 2025 Q1 | 9.09% | 868.98% | 867.48% | 92.5 |
| 2024 Q4 | 9.66% | 840.82% | 839.13% | 10.7 |
| 2024 Q3 | 12.11% | 678.54% | 677.06% | −86.5 |
| 2024 Q2 | 11.15% | 783.11% | 781.68% | 89.5 |
| 2024 Q1 | 8.70% | 869.34% | 867.66% | 1,459.7 |
| 2023 Q4 | 8.20% | 969.78% | 966.65% | 645.5 |
| 2023 Q3 | 7.20% | >999% | >999% | 636.9 |
| 2023 Q2 | 12.02% | 620.98% | 620.66% | 406.6 |
| 2023 Q1 | 13.34% | 555.67% | 555.15% | −43.3 |
| 2022 Q4 | 10.18% | 772.41% | 771.99% | −86.3 |
| 2022 Q3 | 9.07% | 862.39% | 861.92% | 718.7 |
| 2022 Q2 | 20.00% | 346.76% | 346.52% | 578.7 |
| 2022 Q1 | 24.23% | 295.21% | 294.87% | 260.7 |
| 2021 Q4 | 18.78% | 398.37% | 397.89% | −34.2 |
| 2021 Q3 | 13.07% | 606.32% | 605.63% | 523.4 |
經營效率單位：天
2026 Q21.6 天—20.0 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 | 1.6 | — | 20.0 | — | — |
| 2026 Q1 | 2.9 | — | 29.8 | — | — |
| 2025 Q4 | 3.5 | — | 24.9 | — | — |
| 2025 Q3 | 5.0 | — | 23.8 | — | — |
| 2025 Q2 | 4.4 | 0.3 | 24.6 | 4.7 | −20.0 |
| 2025 Q1 | 3.7 | 0.5 | 21.3 | 4.2 | −17.1 |
| 2024 Q4 | 10.0 | 0.6 | 24.9 | 10.6 | −14.3 |
| 2024 Q3 | 8.3 | 0.6 | 23.9 | 8.9 | −15.0 |
| 2024 Q2 | 3.4 | 0.8 | 28.9 | 4.2 | −24.7 |
| 2024 Q1 | 3.0 | 0.6 | 37.2 | 3.7 | −33.5 |
| 2023 Q4 | 3.1 | 0.7 | 35.1 | 3.8 | −31.3 |
| 2023 Q3 | 6.0 | 1.3 | 39.5 | 7.2 | −32.3 |
| 2023 Q2 | 8.4 | 1.1 | 39.9 | 9.6 | −30.3 |
| 2023 Q1 | 9.1 | 1.0 | 27.0 | 10.1 | −16.9 |
| 2022 Q4 | 4.7 | 1.3 | 30.7 | 6.0 | −24.7 |
| 2022 Q3 | 4.1 | 1.4 | 36.6 | 5.5 | −31.1 |
| 2022 Q2 | 7.5 | 1.1 | 56.7 | 8.6 | −48.1 |
| 2022 Q1 | 23.1 | 0.6 | 62.2 | 23.6 | −38.6 |
| 2021 Q4 | 18.0 | 0.4 | 40.1 | 18.4 | −21.7 |
| 2021 Q3 | 3.2 | 1.2 | 39.2 | 4.4 | −34.8 |
現金流單位：萬元
2026 Q2−2,503 萬元−180 萬元−2,683 萬元
單季現金流（萬元）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | −2,503 | −180 | −2,683 |
| 2026 Q1 | 1,185 | −141 | 1,044 |
| 2025 Q4 | −1,742 | −23 | −1,765 |
| 2025 Q3 | 392 | −90 | 303 |
| 2025 Q2 | −1,392 | −92 | −1,484 |
| 2025 Q1 | 412 | −122 | 290 |
| 2024 Q4 | 599 | −777 | −179 |
| 2024 Q3 | −88 | −157 | −245 |
| 2024 Q2 | 1,096 | −105 | 991 |
| 2024 Q1 | 3,248 | −146 | 3,103 |
| 2023 Q4 | −295 | −60 | −355 |
| 2023 Q3 | 1,178 | −84 | 1,094 |
| 2023 Q2 | −219 | −43 | −262 |
| 2023 Q1 | 1,589 | −42 | 1,547 |
| 2022 Q4 | 508 | −6 | 503 |
| 2022 Q3 | 1,726 | −69 | 1,657 |
| 2022 Q2 | 61 | −50 | 10 |
| 2022 Q1 | 1,553 | −27 | 1,527 |
| 2021 Q4 | 1,997 | −160 | 1,837 |
| 2021 Q3 | 3,588 | −50 | 3,538 |