輝創
672230.10−1.10−3.53%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 Q246.93%153.11%103.43%13.5 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 | 46.93% | 153.11% | 103.43% | 13.5 |
| 2026 Q1 | 45.47% | 176.97% | 112.51% | 9.2 |
| 2025 Q4 | 54.36% | 131.04% | 78.05% | 14.9 |
| 2025 Q3 | 55.08% | 126.37% | 84.98% | 10.4 |
| 2025 Q2 | 56.23% | 123.43% | 81.07% | 15.7 |
| 2025 Q1 | 53.89% | 135.19% | 87.76% | 8.5 |
| 2024 Q4 | 54.22% | 129.55% | 81.75% | 9.0 |
| 2024 Q2 | 58.22% | 128.13% | 81.99% | 11.0 |
| 2023 Q4 | 57.84% | 135.46% | 82.72% | 21.7 |
| 2023 Q2 | 63.31% | 125.88% | 72.20% | 1.9 |
| 2022 Q4 | 65.51% | 130.96% | 66.16% | 10.0 |
| 2022 Q2 | 58.93% | 156.86% | 77.08% | 5.6 |
| 2021 Q4 | 64.83% | 145.67% | 70.22% | −9.6 |
經營效率單位：天
2026 Q258.4 天69.3 天72.0 天127.6 天55.6 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 | 58.4 | 69.3 | 72.0 | 127.6 | 55.6 |
| 2026 Q1 | 58.1 | 68.0 | 73.8 | 126.1 | 52.3 |
| 2025 Q4 | 55.7 | 71.7 | 77.7 | 127.4 | 49.6 |
| 2025 Q3 | 60.2 | 69.1 | 72.4 | 129.4 | 57.0 |
| 2025 Q2 | 57.7 | 70.5 | 75.8 | 128.2 | 52.4 |
| 2025 Q1 | 56.7 | 69.5 | 76.2 | 126.2 | 50.0 |
| 2024 Q4 | — | 34.3 | — | — | — |
| 2024 Q2 | — | 39.1 | — | — | — |
| 2023 Q4 | — | 39.3 | — | — | — |
| 2023 Q2 | — | 50.1 | — | — | — |
| 2022 Q4 | — | 66.2 | — | — | — |
| 2022 Q2 | — | 72.2 | — | — | — |
| 2021 Q4 | — | 82.3 | — | — | — |
現金流單位：億元
2026 Q21.68 億元−0.51 億元1.17 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 | 1.68 | −0.51 | 1.17 |
| 2026 Q1 | −0.18 | −0.08 | −0.27 |
| 2025 Q4 | 2.33 | −0.35 | 1.98 |
| 2025 Q3 | 1.97 | −0.58 | 1.39 |
| 2025 Q2 | 0.42 | — | 0.42 |
| 2025 Q1 | 0.57 | — | 0.57 |
| 2024 Q4 | 4.47 | −1.59 | 2.88 |
| 2024 Q2 | 3.47 | −0.56 | 2.92 |
| 2023 Q4 | 5.32 | −0.89 | 4.42 |
| 2023 Q2 | 1.35 | −1.38 | −0.03 |
| 2022 Q4 | 2.28 | −7.30 | −5.02 |
| 2022 Q2 | 0.07 | −2.14 | −2.07 |
| 2021 Q4 | −0.72 | −1.67 | −2.39 |