友華
412042.300.000.00%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 Q246.06%115.97%79.05%−3.1 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 | 46.06% | 115.97% | 79.05% | −3.1 |
| 2026 Q1 | 41.84% | 138.07% | 100.45% | 2.4 |
| 2025 Q4 | 39.76% | 147.47% | 108.11% | −14.5 |
| 2025 Q3 | 36.51% | 165.41% | 120.42% | −2.7 |
| 2025 Q2 | 43.69% | 139.13% | 98.87% | 5.4 |
| 2025 Q1 | 47.64% | 111.04% | 81.52% | −3.6 |
| 2024 Q4 | 49.66% | 120.18% | 87.61% | −2.9 |
| 2024 Q3 | 52.32% | 98.44% | 70.18% | 2.5 |
| 2024 Q2 | 52.46% | 100.12% | 70.06% | 0.3 |
| 2024 Q1 | 59.80% | 105.01% | 76.08% | −1.2 |
| 2023 Q4 | 61.50% | 113.88% | 82.69% | 17.2 |
| 2023 Q3 | 63.14% | 108.80% | 78.08% | 0.0 |
| 2023 Q2 | 64.86% | 102.68% | 71.47% | −7.1 |
| 2023 Q1 | 65.33% | 112.84% | 78.59% | 3.3 |
| 2022 Q4 | 66.98% | 110.33% | 75.73% | −0.7 |
| 2022 Q3 | 65.78% | 115.02% | 84.71% | −11.0 |
| 2022 Q2 | 64.70% | 119.78% | 88.30% | −5.5 |
| 2022 Q1 | 64.30% | 123.97% | 93.39% | 3.1 |
| 2021 Q4 | 63.28% | 121.45% | 87.69% | 16.2 |
| 2021 Q3 | 61.41% | 124.16% | 87.36% | −3.6 |
經營效率單位：天
2026 Q261.5 天165.4 天34.7 天226.9 天192.2 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 | 61.5 | 165.4 | 34.7 | 226.9 | 192.2 |
| 2026 Q1 | 63.9 | 177.5 | 29.8 | 241.4 | 211.6 |
| 2025 Q4 | 62.1 | 161.0 | 30.0 | 223.1 | 193.2 |
| 2025 Q3 | 64.7 | 193.7 | 51.8 | 258.4 | 206.6 |
| 2025 Q2 | 65.6 | 176.1 | 50.2 | 241.6 | 191.4 |
| 2025 Q1 | 67.0 | 149.9 | 31.8 | 216.9 | 185.1 |
| 2024 Q4 | 65.8 | 157.0 | 26.6 | 222.8 | 196.2 |
| 2024 Q3 | 67.5 | 172.4 | 31.0 | 239.8 | 208.9 |
| 2024 Q2 | 67.9 | 176.8 | 36.4 | 244.8 | 208.4 |
| 2024 Q1 | 66.5 | 168.7 | 45.8 | 235.2 | 189.4 |
| 2023 Q4 | 57.7 | 176.7 | 59.5 | 234.4 | 174.9 |
| 2023 Q3 | 60.7 | 194.1 | 77.5 | 254.8 | 177.3 |
| 2023 Q2 | 56.5 | 167.3 | 71.8 | 223.8 | 152.0 |
| 2023 Q1 | 56.6 | 182.1 | 77.4 | 238.7 | 161.3 |
| 2022 Q4 | 46.6 | 133.7 | 44.5 | 180.4 | 135.9 |
| 2022 Q3 | 47.8 | 145.4 | 26.3 | 193.2 | 166.8 |
| 2022 Q2 | 43.9 | 135.7 | 25.8 | 179.7 | 153.8 |
| 2022 Q1 | 46.6 | 139.9 | 26.1 | 186.5 | 160.4 |
| 2021 Q4 | 42.4 | 142.0 | 21.1 | 184.4 | 163.3 |
| 2021 Q3 | 47.6 | 164.7 | 23.5 | 212.4 | 188.8 |
現金流單位：億元
2026 Q2−1.66 億元−0.35 億元−2.01 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 | −1.66 | −0.35 | −2.01 |
| 2026 Q1 | 0.18 | −0.68 | −0.50 |
| 2025 Q4 | −1.63 | −0.20 | −1.83 |
| 2025 Q3 | −1.26 | −0.26 | −1.52 |
| 2025 Q2 | 0.57 | −0.88 | −0.32 |
| 2025 Q1 | 0.06 | −0.16 | −0.09 |
| 2024 Q4 | 1.12 | −0.13 | 0.99 |
| 2024 Q3 | 0.96 | −0.28 | 0.69 |
| 2024 Q2 | −0.23 | −0.10 | −0.33 |
| 2024 Q1 | −0.96 | −0.13 | −1.08 |
| 2023 Q4 | 2.93 | −0.06 | 2.87 |
| 2023 Q3 | −0.99 | −0.18 | −1.17 |
| 2023 Q2 | −0.87 | −0.60 | −1.46 |
| 2023 Q1 | 0.94 | −0.11 | 0.83 |
| 2022 Q4 | −0.63 | −1.35 | −1.98 |
| 2022 Q3 | 0.23 | −0.16 | 0.07 |
| 2022 Q2 | −2.47 | −0.14 | −2.60 |
| 2022 Q1 | 1.37 | −4.50 | −3.13 |
| 2021 Q4 | 2.23 | −9.38 | −7.15 |
| 2021 Q3 | 0.78 | −1.69 | −0.91 |