禾昌
615815.65−0.65−3.99%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 Q252.28%127.46%101.08%−1.3 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 | 52.28% | 127.46% | 101.08% | −1.3 |
| 2026 Q1 | 51.64% | 126.72% | 99.94% | −23.5 |
| 2025 Q4 | 49.77% | 132.93% | 100.17% | −9.9 |
| 2025 Q3 | 55.26% | 128.47% | 102.04% | −1.3 |
| 2025 Q2 | 57.76% | 122.39% | 94.73% | 14.6 |
| 2025 Q1 | 51.68% | 135.85% | 107.05% | 1.2 |
| 2024 Q4 | 47.64% | 143.51% | 109.59% | 2.2 |
| 2024 Q3 | 51.61% | 134.76% | 109.71% | 15.1 |
| 2024 Q2 | 51.21% | 133.43% | 108.51% | 19.5 |
| 2024 Q1 | 47.93% | 138.26% | 113.67% | 0.6 |
| 2023 Q4 | 50.32% | 134.21% | 107.77% | −0.1 |
| 2023 Q3 | 49.54% | 131.45% | 107.31% | 16.4 |
| 2023 Q2 | 50.72% | 124.28% | 98.09% | 25.9 |
| 2023 Q1 | 47.32% | 129.51% | 101.34% | −5.8 |
| 2022 Q4 | 48.38% | 129.04% | 100.80% | −11.1 |
| 2022 Q3 | 48.58% | 133.93% | 102.38% | 4.2 |
| 2022 Q2 | 54.97% | 122.46% | 89.90% | 33.6 |
| 2022 Q1 | 54.74% | 122.82% | 93.77% | 21.4 |
| 2021 Q4 | 57.79% | 115.77% | 86.19% | 9.3 |
| 2021 Q3 | 57.32% | 112.84% | 84.23% | 30.4 |
經營效率單位：天
2026 Q2110.6 天63.9 天60.8 天174.5 天113.7 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 | 110.6 | 63.9 | 60.8 | 174.5 | 113.7 |
| 2026 Q1 | 129.9 | 69.0 | 63.3 | 198.9 | 135.6 |
| 2025 Q4 | 139.6 | 79.1 | 73.4 | 218.7 | 145.3 |
| 2025 Q3 | 116.0 | 72.2 | 63.4 | 188.2 | 124.8 |
| 2025 Q2 | 113.0 | 81.5 | 67.4 | 194.5 | 127.1 |
| 2025 Q1 | 125.9 | 85.6 | 73.6 | 211.6 | 138.0 |
| 2024 Q4 | 138.5 | 81.4 | 77.9 | 219.9 | 142.1 |
| 2024 Q3 | 117.1 | 65.1 | 69.4 | 182.2 | 112.8 |
| 2024 Q2 | 114.6 | 65.0 | 67.7 | 179.6 | 111.9 |
| 2024 Q1 | 126.0 | 67.9 | 62.9 | 193.8 | 130.9 |
| 2023 Q4 | 155.5 | 75.1 | 73.7 | 230.6 | 156.9 |
| 2023 Q3 | 122.5 | 64.1 | 66.2 | 186.6 | 120.4 |
| 2023 Q2 | 113.9 | 69.7 | 65.1 | 183.5 | 118.5 |
| 2023 Q1 | 127.8 | 72.9 | 59.3 | 200.7 | 141.4 |
| 2022 Q4 | 149.2 | 78.3 | 60.5 | 227.6 | 167.1 |
| 2022 Q3 | 148.7 | 86.0 | 70.4 | 234.7 | 164.3 |
| 2022 Q2 | 136.0 | 88.1 | 78.8 | 224.2 | 145.3 |
| 2022 Q1 | 125.0 | 75.3 | 69.2 | 200.3 | 131.1 |
| 2021 Q4 | 138.3 | 83.7 | 72.7 | 222.0 | 149.3 |
| 2021 Q3 | 133.1 | 81.2 | 75.6 | 214.4 | 138.8 |
現金流單位：億元
2026 Q20.01 億元−0.31 億元−0.30 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 | 0.01 | −0.31 | −0.30 |
| 2026 Q1 | 0.27 | −0.35 | −0.08 |
| 2025 Q4 | 1.08 | −0.54 | 0.54 |
| 2025 Q3 | 0.65 | −0.49 | 0.16 |
| 2025 Q2 | −0.19 | −0.50 | −0.69 |
| 2025 Q1 | 0.08 | −0.64 | −0.56 |
| 2024 Q4 | 1.57 | −0.57 | 1.00 |
| 2024 Q3 | 0.60 | −0.55 | 0.05 |
| 2024 Q2 | 0.87 | −0.55 | 0.33 |
| 2024 Q1 | 0.52 | −0.42 | 0.10 |
| 2023 Q4 | 1.27 | −0.29 | 0.98 |
| 2023 Q3 | 0.73 | −0.70 | 0.03 |
| 2023 Q2 | 0.39 | −0.40 | −0.01 |
| 2023 Q1 | 0.41 | −0.29 | 0.12 |
| 2022 Q4 | 1.60 | −0.46 | 1.14 |
| 2022 Q3 | 1.68 | −0.68 | 1.00 |
| 2022 Q2 | 0.87 | −0.58 | 0.29 |
| 2022 Q1 | 0.42 | −0.37 | 0.06 |
| 2021 Q4 | 1.69 | −0.62 | 1.06 |
| 2021 Q3 | 0.76 | −0.36 | 0.40 |