友輝
493344.00−1.00−2.22%收盤・資料日 2026-11-06
法說 11/18
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q225.33%348.18%293.45%163.6 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 | 25.33% | 348.18% | 293.45% | 163.6 |
| 2026 Q1 | 25.80% | 363.07% | 311.88% | 218.7 |
| 2025 Q4 | 22.76% | 446.22% | 379.91% | 220.6 |
| 2025 Q3 | 22.51% | 466.91% | 393.87% | 344.9 |
| 2025 Q2 | 30.84% | 317.28% | 269.74% | −114.9 |
| 2025 Q1 | 31.67% | 313.98% | 271.18% | 305.9 |
| 2024 Q4 | 22.92% | 479.62% | 417.86% | 242.2 |
| 2024 Q3 | 22.02% | 517.13% | 435.29% | 140.2 |
| 2024 Q2 | 26.26% | 412.77% | 358.59% | 253.2 |
| 2024 Q1 | 25.69% | 429.28% | 373.21% | 238.1 |
| 2023 Q4 | 22.41% | 514.08% | 440.81% | 49.0 |
| 2023 Q3 | 22.96% | 509.50% | 442.02% | 217.0 |
| 2023 Q2 | 26.51% | 408.37% | 355.02% | 183.0 |
| 2023 Q1 | 27.56% | 384.92% | 331.88% | 13.7 |
| 2022 Q4 | 21.28% | 590.20% | 521.40% | −27.1 |
| 2022 Q3 | 21.46% | 599.92% | 504.29% | 111.6 |
| 2022 Q2 | 28.35% | 377.31% | 319.55% | 161.6 |
| 2022 Q1 | 30.08% | 354.49% | 305.30% | 117.5 |
| 2021 Q4 | 24.11% | 479.66% | 409.74% | 81.2 |
| 2021 Q3 | 23.77% | 490.29% | 413.68% | 105.8 |
經營效率單位：天
2026 Q257.9 天94.5 天29.5 天152.4 天122.9 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 | 57.9 | 94.5 | 29.5 | 152.4 | 122.9 |
| 2026 Q1 | 56.7 | 87.4 | 23.3 | 144.1 | 120.9 |
| 2025 Q4 | 59.8 | 90.1 | 22.1 | 149.9 | 127.8 |
| 2025 Q3 | 53.8 | 87.2 | 21.2 | 141.0 | 119.8 |
| 2025 Q2 | 53.9 | 88.0 | 25.3 | 141.9 | 116.6 |
| 2025 Q1 | 61.6 | 88.8 | 31.3 | 150.3 | 119.1 |
| 2024 Q4 | 50.9 | 71.9 | 25.9 | 122.8 | 96.9 |
| 2024 Q3 | 53.3 | 88.1 | 31.5 | 141.4 | 109.8 |
| 2024 Q2 | 50.7 | 81.0 | 25.1 | 131.8 | 106.7 |
| 2024 Q1 | 57.3 | 91.3 | 28.9 | 148.5 | 119.6 |
| 2023 Q4 | 55.9 | 80.2 | 31.8 | 136.0 | 104.2 |
| 2023 Q3 | 53.0 | 71.8 | 28.1 | 124.8 | 96.7 |
| 2023 Q2 | 43.5 | 79.2 | 29.9 | 122.7 | 92.8 |
| 2023 Q1 | 67.2 | 100.2 | 31.7 | 167.4 | 135.7 |
| 2022 Q4 | 70.0 | 97.3 | 15.2 | 167.3 | 152.0 |
| 2022 Q3 | 94.4 | 138.9 | 29.1 | 233.3 | 204.2 |
| 2022 Q2 | 58.2 | 90.6 | 32.7 | 148.8 | 116.1 |
| 2022 Q1 | 57.9 | 79.6 | 31.5 | 137.5 | 106.0 |
| 2021 Q4 | 53.6 | 74.4 | 47.2 | 127.9 | 80.8 |
| 2021 Q3 | 50.5 | 72.3 | 65.9 | 122.8 | 56.9 |
現金流單位：億元
2026 Q21.30 億元−0.23 億元1.07 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 | 1.30 | −0.23 | 1.07 |
| 2026 Q1 | 1.61 | −0.49 | 1.12 |
| 2025 Q4 | 1.66 | −0.19 | 1.47 |
| 2025 Q3 | 2.02 | −0.16 | 1.86 |
| 2025 Q2 | 0.90 | −0.13 | 0.77 |
| 2025 Q1 | 1.24 | −0.39 | 0.85 |
| 2024 Q4 | 2.18 | −0.42 | 1.76 |
| 2024 Q3 | 0.72 | −0.23 | 0.49 |
| 2024 Q2 | 2.01 | −0.19 | 1.82 |
| 2024 Q1 | 0.37 | −0.16 | 0.22 |
| 2023 Q4 | 1.62 | −0.30 | 1.32 |
| 2023 Q3 | 1.02 | −0.04 | 0.98 |
| 2023 Q2 | 0.07 | −0.08 | −0.01 |
| 2023 Q1 | 1.60 | −0.07 | 1.53 |
| 2022 Q4 | 2.23 | −0.07 | 2.16 |
| 2022 Q3 | 0.62 | −0.19 | 0.43 |
| 2022 Q2 | 0.29 | −0.15 | 0.14 |
| 2022 Q1 | 1.46 | −0.11 | 1.35 |
| 2021 Q4 | 1.51 | −0.21 | 1.30 |
| 2021 Q3 | 1.19 | 0.11 | 1.30 |