慧友
548433.50−1.40−4.01%收盤・資料日 2026-11-03
法說 11/5
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q249.05%102.27%77.87%15.8 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 | 49.05% | 102.27% | 77.87% | 15.8 |
| 2026 Q1 | 48.35% | 110.65% | 77.32% | 14.0 |
| 2025 Q4 | 47.42% | 121.43% | 82.96% | 7.3 |
| 2025 Q3 | 48.37% | 122.47% | 80.28% | 16.6 |
| 2025 Q2 | 42.58% | 125.63% | 85.88% | −17.8 |
| 2025 Q1 | 41.29% | 132.29% | 87.85% | −28.3 |
| 2024 Q4 | 38.42% | 144.73% | 107.65% | −5.9 |
| 2024 Q3 | 40.63% | 140.89% | 100.28% | −37.5 |
| 2024 Q2 | 38.59% | 158.95% | 126.13% | −0.4 |
| 2024 Q1 | 36.77% | 164.19% | 117.45% | −9.5 |
| 2023 Q4 | 34.92% | 175.35% | 127.15% | −8.9 |
| 2023 Q3 | 28.98% | 205.88% | 151.20% | −9.1 |
| 2023 Q2 | 27.72% | 217.50% | 159.86% | −9.7 |
| 2023 Q1 | 26.96% | 216.30% | 145.06% | 10.5 |
| 2022 Q4 | 27.96% | 207.35% | 138.60% | −0.4 |
| 2022 Q3 | 25.02% | 227.01% | 151.74% | 0.7 |
| 2022 Q2 | 26.94% | 213.02% | 151.59% | −61.0 |
| 2022 Q1 | 28.62% | 212.56% | 166.50% | −49.2 |
| 2021 Q4 | 32.18% | 163.98% | 125.59% | 1.7 |
| 2021 Q3 | 35.40% | 156.07% | 111.55% | −28.0 |
經營效率單位：天
2026 Q221.0 天48.3 天43.4 天69.3 天25.9 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 | 21.0 | 48.3 | 43.4 | 69.3 | 25.9 |
| 2026 Q1 | 31.2 | 87.4 | 56.8 | 118.6 | 61.8 |
| 2025 Q4 | 27.8 | 109.6 | 74.9 | 137.5 | 62.6 |
| 2025 Q3 | 45.1 | 131.4 | 85.2 | 176.5 | 91.3 |
| 2025 Q2 | 53.5 | 130.4 | 64.0 | 183.9 | 119.9 |
| 2025 Q1 | 65.9 | 150.1 | 70.1 | 216.0 | 145.9 |
| 2024 Q4 | 52.3 | 155.1 | 86.7 | 207.4 | 120.7 |
| 2024 Q3 | 63.5 | 143.6 | 113.1 | 207.1 | 94.0 |
| 2024 Q2 | 35.6 | 75.9 | 55.9 | 111.5 | 55.7 |
| 2024 Q1 | 54.4 | 208.7 | 110.8 | 263.1 | 152.3 |
| 2023 Q4 | 51.1 | 141.7 | 65.2 | 192.8 | 127.6 |
| 2023 Q3 | 60.1 | 159.4 | 61.9 | 219.4 | 157.6 |
| 2023 Q2 | 63.8 | 149.5 | 53.9 | 213.4 | 159.5 |
| 2023 Q1 | 72.2 | 196.7 | 68.5 | 268.9 | 200.4 |
| 2022 Q4 | 55.9 | 174.7 | 66.1 | 230.6 | 164.5 |
| 2022 Q3 | 45.7 | 177.8 | 73.4 | 223.5 | 150.1 |
| 2022 Q2 | 55.8 | 237.2 | 106.0 | 293.0 | 187.0 |
| 2022 Q1 | 45.6 | 189.6 | 82.0 | 235.2 | 153.2 |
| 2021 Q4 | 54.3 | 95.8 | 42.8 | 150.1 | 107.3 |
| 2021 Q3 | 87.2 | 119.7 | 63.2 | 206.9 | 143.7 |
現金流單位：億元
2026 Q20.28 億元0.00 億元0.28 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 | 0.28 | 0.00 | 0.28 |
| 2026 Q1 | 1.34 | 0.00 | 1.34 |
| 2025 Q4 | −0.17 | −0.01 | −0.18 |
| 2025 Q3 | −0.17 | 0.00 | −0.17 |
| 2025 Q2 | −0.17 | 0.00 | −0.17 |
| 2025 Q1 | −0.25 | 0.00 | −0.25 |
| 2024 Q4 | −0.36 | 0.00 | −0.36 |
| 2024 Q3 | 0.10 | −0.02 | 0.07 |
| 2024 Q2 | 0.33 | −0.01 | 0.32 |
| 2024 Q1 | −0.35 | −0.07 | −0.42 |
| 2023 Q4 | −0.24 | −0.08 | −0.32 |
| 2023 Q3 | −0.22 | 0.00 | −0.22 |
| 2023 Q2 | 0.20 | 0.00 | 0.20 |
| 2023 Q1 | 0.49 | 0.00 | 0.49 |
| 2022 Q4 | −0.50 | −0.01 | −0.51 |
| 2022 Q3 | −0.20 | −0.01 | −0.21 |
| 2022 Q2 | −0.41 | 0.00 | −0.41 |
| 2022 Q1 | −0.27 | 0.00 | −0.27 |
| 2021 Q4 | 0.37 | −0.02 | 0.35 |
| 2021 Q3 | 0.28 | 0.00 | 0.28 |
財經資料來源：FinLab