長華
807043.95−1.85−4.04%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 Q239.01%235.20%179.14%18.4 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 | 39.01% | 235.20% | 179.14% | 18.4 |
| 2026 Q1 | 47.87% | 258.16% | 189.92% | 14.2 |
| 2025 Q4 | 44.71% | 271.93% | 200.94% | 1.8 |
| 2025 Q3 | 44.34% | 211.68% | 158.60% | 19.1 |
| 2025 Q2 | 49.40% | 214.44% | 161.11% | 3.5 |
| 2025 Q1 | 45.66% | 235.51% | 168.03% | 14.9 |
| 2024 Q4 | 41.03% | 229.84% | 153.24% | 16.4 |
| 2024 Q3 | 40.17% | 230.56% | 159.09% | 16.5 |
| 2024 Q2 | 43.51% | 184.86% | 135.89% | 18.4 |
| 2024 Q1 | 45.78% | 173.47% | 127.44% | 14.6 |
| 2023 Q4 | 46.12% | 157.62% | 113.39% | 7.4 |
| 2023 Q3 | 47.28% | 181.96% | 122.85% | 18.8 |
| 2023 Q2 | 51.36% | 156.81% | 111.68% | 21.2 |
| 2023 Q1 | 51.67% | 132.87% | 96.08% | 12.1 |
| 2022 Q4 | 50.52% | 170.18% | 123.79% | 17.3 |
| 2022 Q3 | 49.95% | 149.27% | 106.28% | 50.7 |
| 2022 Q2 | 51.38% | 142.64% | 107.76% | 52.4 |
| 2022 Q1 | 53.23% | 137.00% | 100.45% | 54.5 |
| 2021 Q4 | 51.43% | 176.84% | 130.70% | 39.8 |
| 2021 Q3 | 58.65% | 148.25% | 110.61% | 47.7 |
經營效率單位：天
2026 Q271.7 天76.0 天53.4 天147.7 天94.3 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 | 71.7 | 76.0 | 53.4 | 147.7 | 94.3 |
| 2026 Q1 | 73.2 | 74.7 | 53.4 | 148.0 | 94.6 |
| 2025 Q4 | 75.0 | 70.1 | 52.1 | 145.1 | 93.1 |
| 2025 Q3 | 71.6 | 67.2 | 52.1 | 138.8 | 86.7 |
| 2025 Q2 | 71.0 | 64.2 | 49.4 | 135.2 | 85.8 |
| 2025 Q1 | 73.9 | 67.4 | 48.2 | 141.4 | 93.2 |
| 2024 Q4 | 73.8 | 66.3 | 49.1 | 140.1 | 91.0 |
| 2024 Q3 | 73.4 | 62.8 | 51.4 | 136.2 | 84.8 |
| 2024 Q2 | 73.0 | 57.6 | 49.2 | 130.6 | 81.4 |
| 2024 Q1 | 75.0 | 57.7 | 47.4 | 132.7 | 85.3 |
| 2023 Q4 | 71.8 | 60.9 | 44.9 | 132.7 | 87.8 |
| 2023 Q3 | 74.0 | 67.9 | 48.6 | 141.9 | 93.3 |
| 2023 Q2 | 70.3 | 66.9 | 47.0 | 137.1 | 90.1 |
| 2023 Q1 | 78.3 | 71.5 | 50.3 | 149.7 | 99.4 |
| 2022 Q4 | 80.6 | 69.4 | 55.6 | 150.0 | 94.4 |
| 2022 Q3 | 80.5 | 64.0 | 59.3 | 144.5 | 85.2 |
| 2022 Q2 | 77.1 | 57.3 | 57.6 | 134.5 | 76.9 |
| 2022 Q1 | 77.4 | 55.0 | 57.3 | 132.5 | 75.2 |
| 2021 Q4 | 74.7 | 51.7 | 57.2 | 126.4 | 69.2 |
| 2021 Q3 | 72.0 | 47.8 | 54.1 | 119.8 | 65.7 |
現金流單位：億元
2026 Q23.17 億元−0.75 億元2.42 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 | 3.17 | −0.75 | 2.42 |
| 2026 Q1 | 2.12 | −2.48 | −0.37 |
| 2025 Q4 | 5.51 | −1.56 | 3.94 |
| 2025 Q3 | 3.48 | −2.79 | 0.70 |
| 2025 Q2 | 4.32 | −0.87 | 3.45 |
| 2025 Q1 | 7.86 | −0.91 | 6.95 |
| 2024 Q4 | 6.33 | −0.84 | 5.49 |
| 2024 Q3 | 4.32 | −0.58 | 3.74 |
| 2024 Q2 | 5.73 | −0.98 | 4.75 |
| 2024 Q1 | 8.63 | −0.92 | 7.70 |
| 2023 Q4 | 6.60 | −1.94 | 4.66 |
| 2023 Q3 | 6.28 | −1.66 | 4.62 |
| 2023 Q2 | 10.49 | −4.60 | 5.90 |
| 2023 Q1 | 10.80 | −3.33 | 7.47 |
| 2022 Q4 | 12.52 | −2.25 | 10.27 |
| 2022 Q3 | 15.69 | −3.37 | 12.32 |
| 2022 Q2 | 12.92 | −4.51 | 8.41 |
| 2022 Q1 | 11.82 | −3.55 | 8.27 |
| 2021 Q4 | 8.72 | −1.76 | 6.96 |
| 2021 Q3 | 6.87 | −1.66 | 5.21 |
財經資料來源：FinLab