富強鑫
660322.75−1.15−4.81%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 Q266.58%179.65%101.53%2.6 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 | 66.58% | 179.65% | 101.53% | 2.6 |
| 2026 Q1 | 66.14% | 168.11% | 92.31% | 1.6 |
| 2025 Q4 | 67.63% | 172.04% | 100.16% | 5.4 |
| 2025 Q3 | 69.24% | 168.97% | 96.53% | 5.7 |
| 2025 Q2 | 69.67% | 146.26% | 80.64% | 1.0 |
| 2025 Q1 | 66.27% | 144.73% | 79.17% | 1.3 |
| 2024 Q4 | 66.02% | 147.41% | 82.94% | 2.6 |
| 2024 Q3 | 66.28% | 149.73% | 83.20% | 3.2 |
| 2024 Q2 | 68.93% | 165.32% | 95.14% | 3.9 |
| 2024 Q1 | 66.91% | 205.38% | 114.60% | 1.3 |
| 2023 Q4 | 67.31% | 200.54% | 113.15% | 3.2 |
| 2023 Q3 | 66.90% | 167.95% | 99.14% | 0.2 |
| 2023 Q2 | 66.37% | 195.74% | 114.64% | 3.0 |
| 2023 Q1 | 65.18% | 197.34% | 114.35% | 1.9 |
| 2022 Q4 | 64.98% | 195.21% | 119.44% | 5.0 |
| 2022 Q3 | 66.37% | 176.36% | 106.25% | 5.9 |
| 2022 Q2 | 66.71% | 165.21% | 98.60% | 13.2 |
| 2022 Q1 | 66.20% | 168.38% | 93.60% | 10.5 |
| 2021 Q4 | 65.68% | 170.56% | 96.64% | 9.3 |
| 2021 Q3 | 64.63% | 171.96% | 96.12% | 15.5 |
經營效率單位：天
2026 Q2140.9 天212.8 天128.3 天353.7 天225.4 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 | 140.9 | 212.8 | 128.3 | 353.7 | 225.4 |
| 2026 Q1 | 163.5 | 232.3 | 150.1 | 395.8 | 245.7 |
| 2025 Q4 | 121.5 | 169.2 | 117.3 | 290.7 | 173.4 |
| 2025 Q3 | 127.4 | 187.9 | 129.2 | 315.3 | 186.1 |
| 2025 Q2 | 139.4 | 193.8 | 130.5 | 333.2 | 202.7 |
| 2025 Q1 | 166.6 | 223.8 | 153.5 | 390.4 | 236.9 |
| 2024 Q4 | 130.9 | 185.0 | 134.0 | 315.8 | 181.8 |
| 2024 Q3 | 136.9 | 189.0 | 142.4 | 325.9 | 183.5 |
| 2024 Q2 | 121.1 | 166.9 | 117.6 | 288.0 | 170.4 |
| 2024 Q1 | 152.6 | 221.0 | 149.7 | 373.6 | 223.9 |
| 2023 Q4 | 130.4 | 178.1 | 121.8 | 308.5 | 186.8 |
| 2023 Q3 | 155.0 | 192.4 | 120.7 | 347.4 | 226.7 |
| 2023 Q2 | 150.0 | 189.8 | 111.1 | 339.8 | 228.8 |
| 2023 Q1 | 191.7 | 242.5 | 140.7 | 434.1 | 293.5 |
| 2022 Q4 | 135.8 | 157.8 | 95.8 | 293.6 | 197.7 |
| 2022 Q3 | 158.6 | 190.0 | 130.2 | 348.6 | 218.4 |
| 2022 Q2 | 118.3 | 149.7 | 117.0 | 268.0 | 151.0 |
| 2022 Q1 | 133.2 | 182.4 | 140.5 | 315.6 | 175.1 |
| 2021 Q4 | 118.1 | 165.4 | 115.3 | 283.5 | 168.2 |
| 2021 Q3 | 105.7 | 156.0 | 101.4 | 261.8 | 160.4 |
現金流單位：億元
2026 Q21.80 億元−0.22 億元1.58 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 | 1.80 | −0.22 | 1.58 |
| 2026 Q1 | −1.60 | −0.18 | −1.78 |
| 2025 Q4 | 1.09 | −0.23 | 0.86 |
| 2025 Q3 | 2.28 | −0.18 | 2.09 |
| 2025 Q2 | −1.77 | −0.17 | −1.94 |
| 2025 Q1 | −0.77 | −0.35 | −1.12 |
| 2024 Q4 | 0.19 | −0.14 | 0.05 |
| 2024 Q3 | 0.98 | −0.21 | 0.77 |
| 2024 Q2 | 1.39 | −0.96 | 0.43 |
| 2024 Q1 | 0.16 | −0.25 | −0.09 |
| 2023 Q4 | 1.04 | −2.11 | −1.07 |
| 2023 Q3 | 1.67 | −0.78 | 0.89 |
| 2023 Q2 | 0.48 | −0.94 | −0.46 |
| 2023 Q1 | 0.13 | −0.98 | −0.85 |
| 2022 Q4 | 1.82 | −0.77 | 1.05 |
| 2022 Q3 | −1.05 | −0.83 | −1.88 |
| 2022 Q2 | 0.06 | −0.75 | −0.69 |
| 2022 Q1 | −0.71 | −1.63 | −2.34 |
| 2021 Q4 | 0.84 | −0.48 | 0.36 |
| 2021 Q3 | 0.89 | −0.54 | 0.35 |
財經資料來源：FinLab