豐藝
618944.35−0.95−2.10%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 Q262.16%154.02%108.26%9.4 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 | 62.16% | 154.02% | 108.26% | 9.4 |
| 2026 Q1 | 57.46% | 168.57% | 118.93% | 9.6 |
| 2025 Q4 | 56.68% | 171.46% | 121.28% | 8.6 |
| 2025 Q3 | 57.27% | 170.06% | 115.38% | 9.8 |
| 2025 Q2 | 61.13% | 157.38% | 112.33% | −2.4 |
| 2025 Q1 | 57.82% | 166.00% | 121.19% | 10.6 |
| 2024 Q4 | 59.13% | 166.28% | 121.12% | 7.9 |
| 2024 Q3 | 61.18% | 158.67% | 115.52% | 8.9 |
| 2024 Q2 | 65.52% | 147.17% | 112.42% | 8.5 |
| 2024 Q1 | 64.26% | 150.98% | 113.85% | 9.8 |
| 2023 Q4 | 66.09% | 151.48% | 102.98% | 2.3 |
| 2023 Q3 | 64.78% | 148.29% | 113.42% | 13.0 |
| 2023 Q2 | 65.10% | 147.56% | 108.16% | 10.2 |
| 2023 Q1 | 60.84% | 161.01% | 115.61% | 7.9 |
| 2022 Q4 | 61.70% | 159.54% | 109.30% | 3.9 |
| 2022 Q3 | 65.02% | 152.14% | 98.19% | 8.5 |
| 2022 Q2 | 68.80% | 143.17% | 100.98% | 15.6 |
| 2022 Q1 | 65.32% | 158.65% | 116.57% | 27.1 |
| 2021 Q4 | 67.10% | 156.19% | 114.61% | 15.2 |
| 2021 Q3 | 66.64% | 160.46% | 124.33% | 24.4 |
經營效率單位：天
2026 Q271.9 天60.8 天45.1 天132.7 天87.6 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 | 71.9 | 60.8 | 45.1 | 132.7 | 87.6 |
| 2026 Q1 | 71.5 | 58.4 | 40.7 | 129.9 | 89.2 |
| 2025 Q4 | 71.0 | 59.9 | 37.9 | 130.9 | 93.0 |
| 2025 Q3 | 67.5 | 57.5 | 39.0 | 125.1 | 86.1 |
| 2025 Q2 | 68.3 | 55.0 | 41.4 | 123.3 | 81.9 |
| 2025 Q1 | 70.1 | 52.8 | 42.5 | 122.8 | 80.4 |
| 2024 Q4 | 65.8 | 49.9 | 45.0 | 115.7 | 70.7 |
| 2024 Q3 | 59.1 | 44.9 | 44.3 | 104.0 | 59.6 |
| 2024 Q2 | 65.3 | 40.8 | 42.0 | 106.1 | 64.1 |
| 2024 Q1 | 54.6 | 38.4 | 38.4 | 93.0 | 54.6 |
| 2023 Q4 | 78.9 | 53.7 | 54.5 | 132.6 | 78.1 |
| 2023 Q3 | 68.4 | 41.4 | 40.8 | 109.8 | 69.0 |
| 2023 Q2 | 72.2 | 52.6 | 44.1 | 124.8 | 80.7 |
| 2023 Q1 | 65.8 | 53.0 | 37.1 | 118.9 | 81.8 |
| 2022 Q4 | 79.1 | 71.8 | 46.3 | 151.0 | 104.6 |
| 2022 Q3 | 95.0 | 71.6 | 55.3 | 166.6 | 111.3 |
| 2022 Q2 | 83.2 | 48.4 | 45.9 | 131.7 | 85.7 |
| 2022 Q1 | 77.1 | 41.3 | 44.9 | 118.4 | 73.5 |
| 2021 Q4 | 76.4 | 37.5 | 46.2 | 113.9 | 67.7 |
| 2021 Q3 | 71.5 | 30.2 | 43.0 | 101.7 | 58.7 |
現金流單位：億元
2026 Q22.74 億元0.00 億元2.74 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 | 2.74 | 0.00 | 2.74 |
| 2026 Q1 | 3.35 | 0.00 | 3.35 |
| 2025 Q4 | 4.46 | 0.00 | 4.46 |
| 2025 Q3 | 0.44 | 0.08 | 0.52 |
| 2025 Q2 | 1.71 | −0.01 | 1.70 |
| 2025 Q1 | 3.48 | −0.10 | 3.38 |
| 2024 Q4 | 5.89 | −0.03 | 5.86 |
| 2024 Q3 | 2.69 | −0.04 | 2.66 |
| 2024 Q2 | 17.91 | −0.07 | 17.84 |
| 2024 Q1 | −6.18 | −0.02 | −6.20 |
| 2023 Q4 | 6.94 | −0.04 | 6.91 |
| 2023 Q3 | −2.97 | −0.16 | −3.13 |
| 2023 Q2 | 4.08 | 0.00 | 4.08 |
| 2023 Q1 | 3.49 | −0.01 | 3.48 |
| 2022 Q4 | 8.13 | 0.00 | 8.13 |
| 2022 Q3 | 5.28 | 0.02 | 5.30 |
| 2022 Q2 | 3.31 | 0.00 | 3.30 |
| 2022 Q1 | −3.02 | −0.03 | −3.05 |
| 2021 Q4 | 0.54 | −0.02 | 0.53 |
| 2021 Q3 | −4.62 | −0.01 | −4.62 |