如興
44147.47−0.23−2.99%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 Q267.66%92.70%48.22%1.8 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 | 67.66% | 92.70% | 48.22% | 1.8 |
| 2026 Q1 | 68.82% | 90.04% | 42.24% | −3.0 |
| 2025 Q4 | 66.37% | 92.26% | 47.95% | 1.8 |
| 2025 Q3 | 66.17% | 92.49% | 50.52% | 4.6 |
| 2025 Q2 | 65.42% | 91.11% | 50.31% | 0.7 |
| 2025 Q1 | 65.87% | 94.65% | 50.67% | 1.3 |
| 2024 Q4 | 67.58% | 93.65% | 58.63% | 6.2 |
| 2024 Q3 | 71.29% | 89.18% | 56.12% | 1.2 |
| 2024 Q2 | 68.86% | 92.25% | 59.61% | −0.4 |
| 2024 Q1 | 65.77% | 91.23% | 59.01% | −0.3 |
| 2023 Q4 | 64.39% | 92.12% | 57.73% | 1.1 |
| 2023 Q3 | 68.49% | 89.66% | 60.35% | 1.2 |
| 2023 Q2 | 72.07% | 87.23% | 49.22% | 0.6 |
| 2023 Q1 | 70.32% | 84.28% | 46.27% | −3.4 |
| 2022 Q4 | 70.05% | 92.08% | 50.05% | −8.5 |
| 2022 Q3 | 69.53% | 89.25% | 46.87% | −1.1 |
| 2022 Q2 | 69.27% | 90.66% | 45.23% | −28.9 |
| 2022 Q1 | 59.66% | 98.74% | 49.42% | −12.2 |
| 2021 Q4 | 55.46% | 106.10% | 61.60% | −19.9 |
| 2021 Q3 | 51.97% | 112.87% | 71.16% | 3.0 |
經營效率單位：天
2026 Q234.5 天118.1 天111.8 天152.6 天40.8 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 | 34.5 | 118.1 | 111.8 | 152.6 | 40.8 |
| 2026 Q1 | 43.8 | 133.4 | 126.3 | 177.1 | 50.9 |
| 2025 Q4 | 45.8 | 109.9 | 111.5 | 155.7 | 44.2 |
| 2025 Q3 | 42.2 | 95.4 | 96.7 | 137.6 | 40.9 |
| 2025 Q2 | 42.4 | 108.8 | 106.1 | 151.1 | 45.0 |
| 2025 Q1 | 59.4 | 119.0 | 129.9 | 178.4 | 48.6 |
| 2024 Q4 | 58.4 | 82.5 | 103.1 | 140.8 | 37.7 |
| 2024 Q3 | 49.8 | 74.0 | 94.9 | 123.8 | 28.9 |
| 2024 Q2 | 50.3 | 86.8 | 112.6 | 137.1 | 24.5 |
| 2024 Q1 | 42.4 | 83.9 | 104.8 | 126.3 | 21.5 |
| 2023 Q4 | 59.3 | 102.4 | 112.6 | 161.7 | 49.1 |
| 2023 Q3 | 48.9 | 89.7 | 85.6 | 138.6 | 53.0 |
| 2023 Q2 | 38.5 | 114.6 | 97.0 | 153.1 | 56.1 |
| 2023 Q1 | 41.6 | 115.2 | 85.4 | 156.8 | 71.5 |
| 2022 Q4 | 55.4 | 128.2 | 88.0 | 183.6 | 95.6 |
| 2022 Q3 | 45.9 | 117.5 | 80.5 | 163.5 | 83.0 |
| 2022 Q2 | 41.8 | 111.1 | 74.3 | 152.9 | 78.6 |
| 2022 Q1 | 52.0 | 117.5 | 72.3 | 169.6 | 97.3 |
| 2021 Q4 | 76.8 | 107.2 | 64.4 | 183.9 | 119.6 |
| 2021 Q3 | 61.1 | 94.9 | 55.3 | 156.0 | 100.7 |
現金流單位：億元
2026 Q2−3.25 億元−0.77 億元−4.02 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 | −3.25 | −0.77 | −4.02 |
| 2026 Q1 | 7.27 | −0.91 | 6.36 |
| 2025 Q4 | −0.29 | −4.48 | −4.78 |
| 2025 Q3 | 3.10 | −0.23 | 2.87 |
| 2025 Q2 | −1.07 | −1.16 | −2.23 |
| 2025 Q1 | 13.29 | −0.26 | 13.03 |
| 2024 Q4 | 1.52 | −0.25 | 1.28 |
| 2024 Q3 | 6.45 | −0.75 | 5.70 |
| 2024 Q2 | −9.52 | −0.36 | −9.88 |
| 2024 Q1 | 6.75 | −0.05 | 6.70 |
| 2023 Q4 | 14.44 | −0.05 | 14.38 |
| 2023 Q3 | 3.68 | −0.04 | 3.64 |
| 2023 Q2 | −7.68 | −0.07 | −7.75 |
| 2023 Q1 | 11.04 | −0.08 | 10.96 |
| 2022 Q4 | 7.70 | −0.05 | 7.64 |
| 2022 Q3 | −1.19 | −0.35 | −1.54 |
| 2022 Q2 | −12.29 | −0.46 | −12.75 |
| 2022 Q1 | 0.73 | −0.84 | −0.11 |
| 2021 Q4 | 2.40 | −0.91 | 1.49 |
| 2021 Q3 | 5.82 | −1.06 | 4.75 |