中華食
420564.7−1.1−1.67%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 Q224.39%292.29%279.78%204.9 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 | 24.39% | 292.29% | 279.78% | 204.9 |
| 2026 Q1 | 13.60% | 593.84% | 571.03% | 189.4 |
| 2025 Q4 | 15.43% | 501.12% | 483.51% | 254.4 |
| 2025 Q3 | 14.08% | 547.61% | 523.15% | 202.8 |
| 2025 Q2 | 20.24% | 354.18% | 338.99% | 223.3 |
| 2025 Q1 | 14.58% | 534.72% | 513.78% | 195.7 |
| 2024 Q4 | 16.60% | 454.50% | 431.85% | 263.1 |
| 2024 Q3 | 14.98% | 514.70% | 488.12% | 220.1 |
| 2024 Q2 | 25.49% | 279.92% | 267.47% | 192.2 |
| 2024 Q1 | 15.14% | 525.63% | 501.92% | 174.3 |
| 2023 Q4 | 17.47% | 447.97% | 424.41% | 196.1 |
| 2023 Q3 | 16.92% | 473.42% | 447.17% | 206.7 |
| 2023 Q2 | 26.34% | 280.97% | 266.39% | 183.3 |
| 2023 Q1 | 15.75% | 544.21% | 516.43% | 188.5 |
| 2022 Q4 | 17.41% | 478.48% | 454.08% | 225.7 |
| 2022 Q3 | 15.95% | 538.55% | 513.95% | 223.3 |
| 2022 Q2 | 26.71% | 303.85% | 292.32% | 293.6 |
| 2022 Q1 | 15.76% | 578.56% | 556.23% | 149.1 |
| 2021 Q4 | 17.00% | 540.24% | 522.42% | 239.1 |
| 2021 Q3 | 21.40% | 416.93% | 403.00% | 203.0 |
經營效率單位：天
2026 Q235.6 天16.9 天39.8 天52.5 天12.7 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 | 35.6 | 16.9 | 39.8 | 52.5 | 12.7 |
| 2026 Q1 | 37.9 | 15.4 | 42.2 | 53.3 | 11.1 |
| 2025 Q4 | 34.6 | 14.1 | 41.7 | 48.7 | 7.0 |
| 2025 Q3 | 33.5 | 16.0 | 38.9 | 49.5 | 10.6 |
| 2025 Q2 | 34.5 | 15.9 | 39.3 | 50.4 | 11.0 |
| 2025 Q1 | 36.8 | 15.2 | 43.4 | 52.1 | 8.7 |
| 2024 Q4 | 32.8 | 14.4 | 42.1 | 47.2 | 5.2 |
| 2024 Q3 | 32.0 | 15.2 | 42.9 | 47.2 | 4.2 |
| 2024 Q2 | 33.9 | 16.3 | 45.5 | 50.2 | 4.7 |
| 2024 Q1 | 35.4 | 16.3 | 47.7 | 51.7 | 4.0 |
| 2023 Q4 | 33.9 | 15.8 | 49.7 | 49.7 | 0.0 |
| 2023 Q3 | 32.5 | 18.3 | 48.8 | 50.8 | 2.1 |
| 2023 Q2 | 33.4 | 21.5 | 44.9 | 54.9 | 10.0 |
| 2023 Q1 | 35.9 | 19.8 | 44.4 | 55.8 | 11.3 |
| 2022 Q4 | 33.5 | 17.6 | 45.7 | 51.1 | 5.4 |
| 2022 Q3 | 30.8 | 16.5 | 47.1 | 47.3 | 0.2 |
| 2022 Q2 | 34.7 | 17.8 | 49.3 | 52.6 | 3.3 |
| 2022 Q1 | 36.5 | 17.1 | 48.7 | 53.5 | 4.8 |
| 2021 Q4 | 32.7 | 14.8 | 43.8 | 47.5 | 3.6 |
| 2021 Q3 | 37.3 | 16.7 | 45.2 | 54.1 | 8.9 |
現金流單位：億元
2026 Q21.25 億元−0.04 億元1.21 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 | 1.25 | −0.04 | 1.21 |
| 2026 Q1 | 0.75 | −0.11 | 0.64 |
| 2025 Q4 | 1.69 | −0.16 | 1.53 |
| 2025 Q3 | 1.56 | −0.23 | 1.32 |
| 2025 Q2 | 1.32 | −0.34 | 0.98 |
| 2025 Q1 | 0.97 | −0.29 | 0.69 |
| 2024 Q4 | 1.62 | −0.22 | 1.40 |
| 2024 Q3 | 1.24 | −0.30 | 0.95 |
| 2024 Q2 | 1.39 | −0.18 | 1.21 |
| 2024 Q1 | 0.68 | −0.25 | 0.43 |
| 2023 Q4 | 1.25 | −1.06 | 0.19 |
| 2023 Q3 | 1.34 | −0.13 | 1.21 |
| 2023 Q2 | 1.30 | −0.46 | 0.85 |
| 2023 Q1 | 0.86 | −0.07 | 0.79 |
| 2022 Q4 | 1.14 | −1.00 | 0.14 |
| 2022 Q3 | 1.24 | −0.03 | 1.21 |
| 2022 Q2 | 1.28 | −0.02 | 1.26 |
| 2022 Q1 | 0.72 | −0.04 | 0.68 |
| 2021 Q4 | 1.64 | −0.02 | 1.63 |
| 2021 Q3 | 0.99 | −0.03 | 0.96 |