藥華藥
64461,270+85+7.17%收盤・資料日 2026-11-06
法說 11/11
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q216.54%527.80%502.97%538.2 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 | 16.54% | 527.80% | 502.97% | 538.2 |
| 2026 Q1 | 14.06% | 652.75% | 626.14% | 497.2 |
| 2025 Q4 | 14.53% | 620.50% | 591.86% | 350.7 |
| 2025 Q3 | 13.65% | 683.28% | 652.52% | 255.6 |
| 2025 Q2 | 12.98% | 771.15% | 735.18% | 11.9 |
| 2025 Q1 | 11.81% | 906.66% | 858.26% | 271.8 |
| 2024 Q4 | 11.57% | 993.95% | 941.89% | 161.9 |
| 2024 Q3 | 10.50% | >999% | >999% | 159.2 |
| 2024 Q2 | 10.20% | >999% | >999% | 150.1 |
| 2024 Q1 | 10.36% | >999% | >999% | 66.5 |
| 2023 Q4 | 12.18% | >999% | 993.86% | −34.5 |
| 2023 Q3 | 11.28% | >999% | >999% | 49.6 |
| 2023 Q2 | 8.59% | >999% | >999% | −10.5 |
| 2023 Q1 | 26.69% | 368.98% | 336.47% | −38.8 |
| 2022 Q4 | 20.81% | 524.44% | 479.37% | −57.4 |
| 2022 Q3 | 27.14% | 463.21% | 382.51% | −141.7 |
| 2022 Q2 | 23.54% | 581.09% | 502.84% | −98.7 |
| 2022 Q1 | 27.48% | 446.06% | 340.60% | −230.5 |
| 2021 Q4 | 31.43% | 348.92% | 284.95% | −366.7 |
| 2021 Q3 | 44.56% | 209.47% | 143.81% | −293.4 |
經營效率單位：天
2026 Q269.3 天287.7 天35.4 天356.9 天321.6 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 | 69.3 | 287.7 | 35.4 | 356.9 | 321.6 |
| 2026 Q1 | 82.4 | 184.9 | 22.1 | 267.3 | 245.2 |
| 2025 Q4 | 75.1 | 206.8 | 30.0 | 281.9 | 251.9 |
| 2025 Q3 | 79.9 | 323.6 | 48.2 | 403.5 | 355.3 |
| 2025 Q2 | 78.1 | 257.8 | 33.9 | 335.9 | 301.9 |
| 2025 Q1 | 77.5 | 334.8 | 39.7 | 412.3 | 372.6 |
| 2024 Q4 | 71.2 | 326.6 | 33.1 | 397.9 | 364.8 |
| 2024 Q3 | 71.7 | 353.1 | 39.0 | 424.8 | 385.9 |
| 2024 Q2 | 74.9 | 413.9 | 42.4 | 488.8 | 446.4 |
| 2024 Q1 | 82.5 | 688.6 | 61.3 | 771.1 | 709.8 |
| 2023 Q4 | 75.2 | 542.6 | 45.5 | 617.8 | 572.2 |
| 2023 Q3 | 89.5 | 1,048.2 | 103.4 | 1,137.8 | 1,034.4 |
| 2023 Q2 | 72.8 | 1,085.9 | 135.5 | 1,158.7 | 1,023.2 |
| 2023 Q1 | 85.0 | 792.7 | 132.4 | 877.7 | 745.3 |
| 2022 Q4 | 79.9 | 966.3 | 194.5 | 1,046.2 | 851.7 |
| 2022 Q3 | 78.1 | 415.1 | 88.5 | 493.3 | 404.7 |
| 2022 Q2 | 56.6 | 200.7 | 42.3 | 257.3 | 215.0 |
| 2022 Q1 | 175.0 | 693.7 | 135.6 | 868.7 | 733.1 |
| 2021 Q4 | 103.0 | 411.6 | 84.7 | 514.5 | 429.8 |
| 2021 Q3 | 393.2 | 781.3 | 185.0 | 1,174.5 | 989.5 |
現金流單位：億元
2026 Q226.95 億元−3.25 億元23.70 億元
單季現金流（億元）
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| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | 26.95 | −3.25 | 23.70 |
| 2026 Q1 | 15.71 | −4.67 | 11.04 |
| 2025 Q4 | 17.86 | −8.14 | 9.72 |
| 2025 Q3 | 21.17 | −3.12 | 18.05 |
| 2025 Q2 | 1.09 | −2.67 | −1.58 |
| 2025 Q1 | 8.83 | −2.03 | 6.80 |
| 2024 Q4 | 8.43 | −3.80 | 4.64 |
| 2024 Q3 | 8.91 | −2.04 | 6.87 |
| 2024 Q2 | 6.71 | −0.36 | 6.35 |
| 2024 Q1 | −4.78 | −1.35 | −6.13 |
| 2023 Q4 | −3.06 | −7.01 | −10.06 |
| 2023 Q3 | 2.60 | −0.53 | 2.06 |
| 2023 Q2 | −4.15 | −1.51 | −5.66 |
| 2023 Q1 | −7.63 | −2.95 | −10.58 |
| 2022 Q4 | −4.98 | −0.99 | −5.98 |
| 2022 Q3 | −0.34 | −1.41 | −1.75 |
| 2022 Q2 | −1.96 | −0.40 | −2.36 |
| 2022 Q1 | −8.01 | −0.07 | −8.08 |
| 2021 Q4 | −5.48 | −0.14 | −5.62 |
| 2021 Q3 | −5.26 | −0.04 | −5.29 |
財經資料來源：FinLab