艾華
620484.6−4.7−5.26%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 Q231.13%311.07%256.55%91.6 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 | 31.13% | 311.07% | 256.55% | 91.6 |
| 2026 Q1 | 30.64% | 310.54% | 255.94% | 28.3 |
| 2025 Q4 | 29.27% | 338.43% | 283.32% | 45.7 |
| 2025 Q3 | 29.17% | 341.44% | 291.41% | 107.7 |
| 2025 Q2 | 31.96% | 292.85% | 246.94% | 44.5 |
| 2025 Q1 | 31.96% | 292.67% | 240.69% | 48.0 |
| 2024 Q4 | 31.70% | 336.84% | 285.55% | 69.4 |
| 2024 Q3 | 31.13% | 353.28% | 304.66% | 64.8 |
| 2024 Q2 | 31.66% | 344.66% | 289.59% | 67.2 |
| 2024 Q1 | 35.66% | 283.17% | 241.51% | 422.5 |
| 2023 Q4 | 33.93% | 305.22% | 258.20% | 206.9 |
| 2023 Q3 | 28.82% | 316.36% | 268.06% | 516.7 |
| 2023 Q2 | 16.13% | 701.38% | 660.25% | 8,962.8 |
| 2023 Q1 | 31.82% | 226.55% | 187.13% | −51.8 |
| 2022 Q4 | 26.89% | 298.83% | 247.07% | 49.6 |
| 2022 Q3 | 33.82% | 226.50% | 192.13% | 150.4 |
| 2022 Q2 | 26.21% | 327.92% | 265.63% | 152.4 |
| 2022 Q1 | 46.71% | 169.61% | 145.94% | 90.9 |
| 2021 Q4 | 31.73% | 274.96% | 231.16% | 79.7 |
| 2021 Q3 | 55.95% | 153.78% | 138.65% | 374.6 |
經營效率單位：天
2026 Q242.8 天63.1 天39.1 天105.9 天66.8 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 | 42.8 | 63.1 | 39.1 | 105.9 | 66.8 |
| 2026 Q1 | 50.3 | 80.3 | 47.9 | 130.7 | 82.7 |
| 2025 Q4 | 61.5 | 74.5 | 49.4 | 136.0 | 86.6 |
| 2025 Q3 | 52.3 | 57.9 | 42.4 | 110.2 | 67.9 |
| 2025 Q2 | 46.0 | 59.4 | 43.3 | 105.4 | 62.1 |
| 2025 Q1 | 51.8 | 70.5 | 51.9 | 122.3 | 70.5 |
| 2024 Q4 | 54.6 | 66.8 | 52.9 | 121.4 | 68.5 |
| 2024 Q3 | 45.9 | 51.8 | 40.5 | 97.7 | 57.2 |
| 2024 Q2 | 42.7 | 58.0 | 39.2 | 100.7 | 61.5 |
| 2024 Q1 | 51.2 | 70.2 | 47.4 | 121.4 | 73.9 |
| 2023 Q4 | 51.7 | 57.2 | 43.6 | 108.8 | 65.2 |
| 2023 Q3 | 52.4 | 54.4 | 43.2 | 106.9 | 63.6 |
| 2023 Q2 | 49.1 | 54.2 | 36.7 | 103.3 | 66.6 |
| 2023 Q1 | 53.0 | 64.2 | 37.5 | 117.2 | 79.7 |
| 2022 Q4 | 48.8 | 64.4 | 37.6 | 113.2 | 75.6 |
| 2022 Q3 | 49.9 | 65.1 | 37.2 | 115.1 | 77.9 |
| 2022 Q2 | 45.5 | 67.4 | 37.4 | 112.9 | 75.6 |
| 2022 Q1 | 54.0 | 74.5 | 42.2 | 128.5 | 86.3 |
| 2021 Q4 | 59.3 | 67.1 | 45.5 | 126.4 | 80.9 |
| 2021 Q3 | 48.7 | 56.0 | 45.8 | 104.7 | 59.0 |
現金流單位：萬元
2026 Q2727 萬元−120 萬元607 萬元
單季現金流（萬元）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | 727 | −120 | 607 |
| 2026 Q1 | 1,278 | −144 | 1,134 |
| 2025 Q4 | 2,181 | −167 | 2,014 |
| 2025 Q3 | 1,496 | −205 | 1,291 |
| 2025 Q2 | 525 | −353 | 172 |
| 2025 Q1 | 1,336 | −337 | 1,000 |
| 2024 Q4 | 1,833 | −275 | 1,559 |
| 2024 Q3 | 2,487 | −204 | 2,283 |
| 2024 Q2 | −778 | −236 | −1,014 |
| 2024 Q1 | 2,287 | −222 | 2,065 |
| 2023 Q4 | 2,645 | −700 | 1,944 |
| 2023 Q3 | 1,164 | −112 | 1,052 |
| 2023 Q2 | 1,125 | −191 | 934 |
| 2023 Q1 | −223 | −87 | −311 |
| 2022 Q4 | 1,041 | −85 | 957 |
| 2022 Q3 | 2,086 | −225 | 1,861 |
| 2022 Q2 | −1,204 | −307 | −1,511 |
| 2022 Q1 | 4,821 | −157 | 4,664 |
| 2021 Q4 | 3,885 | −62 | 3,823 |
| 2021 Q3 | 387 | −44 | 343 |
財經資料來源：FinLab