霈方
657497−1.8−1.82%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 Q221.00%421.75%402.26%258.0 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 | 21.00% | 421.75% | 402.26% | 258.0 |
| 2026 Q1 | 25.66% | 340.34% | 309.90% | 148.3 |
| 2025 Q4 | 19.28% | 517.29% | 480.37% | 90.2 |
| 2025 Q3 | 25.14% | 371.63% | 336.76% | 43.8 |
| 2025 Q2 | 30.99% | 325.10% | 285.75% | 43.5 |
| 2025 Q1 | 32.39% | 350.98% | 314.36% | 79.9 |
| 2024 Q4 | 19.70% | 505.92% | 454.04% | 88.0 |
| 2024 Q3 | 20.96% | 555.28% | 483.88% | 83.1 |
| 2024 Q2 | 30.86% | 342.62% | 313.35% | 75.4 |
| 2024 Q1 | 31.30% | 335.67% | 305.49% | 21.6 |
| 2023 Q4 | 24.04% | 491.90% | 452.00% | 60.8 |
| 2023 Q3 | 23.36% | 508.01% | 461.48% | −5.6 |
| 2023 Q2 | 29.00% | 362.99% | 328.34% | 66.9 |
| 2023 Q1 | 33.63% | 318.35% | 288.26% | 22.5 |
| 2022 Q4 | 27.27% | 440.21% | 401.53% | 32.9 |
| 2022 Q3 | 29.85% | 389.13% | 350.58% | 16.1 |
| 2022 Q2 | 32.31% | 378.69% | 339.15% | 24.6 |
| 2022 Q1 | 34.51% | 352.73% | 310.89% | 36.0 |
| 2021 Q4 | 29.72% | 385.97% | 339.00% | 15.3 |
| 2021 Q3 | 30.19% | 380.53% | 328.48% | −22.3 |
經營效率單位：天
2026 Q234.2 天43.3 天27.3 天77.5 天50.2 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 | 34.2 | 43.3 | 27.3 | 77.5 | 50.2 |
| 2026 Q1 | 34.5 | 55.2 | 31.3 | 89.7 | 58.4 |
| 2025 Q4 | 38.7 | 44.0 | 19.6 | 82.7 | 63.1 |
| 2025 Q3 | 59.0 | 60.0 | 31.4 | 119.0 | 87.7 |
| 2025 Q2 | 43.1 | 77.4 | 34.6 | 120.4 | 85.9 |
| 2025 Q1 | 29.7 | 73.1 | 20.4 | 102.8 | 82.3 |
| 2024 Q4 | 23.5 | 79.8 | 17.4 | 103.3 | 85.9 |
| 2024 Q3 | 31.2 | 132.9 | 31.3 | 164.1 | 132.8 |
| 2024 Q2 | 27.0 | 113.8 | 27.4 | 140.8 | 113.4 |
| 2024 Q1 | 31.3 | 127.1 | 35.4 | 158.4 | 123.0 |
| 2023 Q4 | 20.9 | 104.4 | 31.7 | 125.3 | 93.5 |
| 2023 Q3 | 21.8 | 124.3 | 26.4 | 146.2 | 119.8 |
| 2023 Q2 | 16.3 | 114.3 | 11.8 | 130.5 | 118.7 |
| 2023 Q1 | 23.3 | 156.9 | 26.1 | 180.1 | 154.1 |
| 2022 Q4 | 20.8 | 116.6 | 17.9 | 137.3 | 119.4 |
| 2022 Q3 | 24.7 | 136.9 | 13.0 | 161.7 | 148.6 |
| 2022 Q2 | 22.2 | 126.1 | 17.0 | 148.3 | 131.3 |
| 2022 Q1 | 26.5 | 130.5 | 29.0 | 157.0 | 128.0 |
| 2021 Q4 | 25.3 | 127.3 | 22.6 | 152.6 | 130.0 |
| 2021 Q3 | 33.8 | 182.6 | 10.8 | 216.4 | 205.6 |
現金流單位：億元
2026 Q21.00 億元−0.20 億元0.79 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 | 1.00 | −0.20 | 0.79 |
| 2026 Q1 | 1.02 | −0.15 | 0.87 |
| 2025 Q4 | 0.95 | 0.02 | 0.97 |
| 2025 Q3 | 0.32 | −0.21 | 0.11 |
| 2025 Q2 | 0.32 | −0.64 | −0.32 |
| 2025 Q1 | 0.26 | −0.19 | 0.08 |
| 2024 Q4 | 0.72 | −0.03 | 0.70 |
| 2024 Q3 | 0.20 | −0.03 | 0.17 |
| 2024 Q2 | 0.35 | −0.02 | 0.33 |
| 2024 Q1 | 0.02 | −0.02 | 0.00 |
| 2023 Q4 | 0.44 | −0.01 | 0.43 |
| 2023 Q3 | 0.49 | −0.01 | 0.48 |
| 2023 Q2 | 0.53 | −0.01 | 0.52 |
| 2023 Q1 | 0.12 | −0.01 | 0.11 |
| 2022 Q4 | 0.53 | −0.03 | 0.50 |
| 2022 Q3 | 0.21 | −0.06 | 0.14 |
| 2022 Q2 | 0.51 | −0.08 | 0.43 |
| 2022 Q1 | 0.43 | −0.12 | 0.31 |
| 2021 Q4 | 0.60 | −0.17 | 0.43 |
| 2021 Q3 | −0.51 | −0.06 | −0.56 |
財經資料來源：FinLab