福華
808512.50−0.65−4.94%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 Q254.00%519.96%488.36%−6.6 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 | 54.00% | 519.96% | 488.36% | −6.6 |
| 2026 Q1 | 53.05% | 548.63% | 516.39% | −2.8 |
| 2025 Q4 | 52.58% | 585.17% | 538.58% | −6.4 |
| 2025 Q3 | 50.43% | 472.30% | 435.31% | 8.3 |
| 2025 Q2 | 51.77% | 444.14% | 409.46% | −8.8 |
| 2025 Q1 | 48.65% | 486.74% | 447.23% | −5.0 |
| 2024 Q4 | 46.64% | 468.37% | 434.63% | −1.1 |
| 2024 Q3 | 44.43% | 768.09% | 719.60% | −9.3 |
| 2024 Q2 | 41.43% | 880.20% | 835.92% | −0.3 |
| 2024 Q1 | 42.10% | 757.33% | 721.51% | −3.2 |
| 2023 Q4 | 46.49% | 583.73% | 545.76% | −24.7 |
| 2023 Q3 | 38.67% | 526.43% | 479.65% | −1.5 |
| 2023 Q2 | 36.75% | 510.60% | 458.75% | 0.2 |
| 2023 Q1 | 40.98% | 628.18% | 560.81% | −3.2 |
| 2022 Q4 | 42.64% | 471.81% | 418.79% | −5.1 |
| 2022 Q3 | 44.23% | 595.38% | 540.98% | 19.2 |
| 2022 Q2 | 45.95% | 594.20% | 536.19% | 5.9 |
| 2022 Q1 | 44.79% | 698.15% | 624.83% | 6.5 |
| 2021 Q4 | 47.27% | 617.23% | 549.94% | 3.4 |
| 2021 Q3 | 48.17% | 580.55% | 520.43% | 6.5 |
經營效率單位：天
2026 Q2107.0 天52.6 天69.6 天159.5 天90.0 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 | 107.0 | 52.6 | 69.6 | 159.5 | 90.0 |
| 2026 Q1 | 96.8 | 50.3 | 59.5 | 147.1 | 87.6 |
| 2025 Q4 | 93.6 | 61.1 | 66.5 | 154.7 | 88.2 |
| 2025 Q3 | 93.3 | 64.0 | 65.9 | 157.3 | 91.4 |
| 2025 Q2 | 89.4 | 66.8 | 60.7 | 156.1 | 95.4 |
| 2025 Q1 | 91.0 | 70.9 | 67.3 | 161.9 | 94.6 |
| 2024 Q4 | 117.1 | 67.3 | 72.9 | 184.4 | 111.5 |
| 2024 Q3 | 113.1 | 51.4 | 59.1 | 164.5 | 105.5 |
| 2024 Q2 | 134.2 | 52.4 | 63.9 | 186.6 | 122.7 |
| 2024 Q1 | 132.8 | 57.1 | 70.9 | 189.8 | 119.0 |
| 2023 Q4 | 151.1 | 60.6 | 73.9 | 211.7 | 137.8 |
| 2023 Q3 | 152.2 | 54.4 | 61.2 | 206.6 | 145.4 |
| 2023 Q2 | 128.4 | 52.3 | 44.0 | 180.7 | 136.7 |
| 2023 Q1 | 118.2 | 57.2 | 40.6 | 175.4 | 134.8 |
| 2022 Q4 | 123.2 | 67.9 | 59.8 | 191.0 | 131.3 |
| 2022 Q3 | 113.2 | 66.6 | 63.0 | 179.8 | 116.8 |
| 2022 Q2 | 124.1 | 85.9 | 68.7 | 210.0 | 141.3 |
| 2022 Q1 | 105.9 | 85.3 | 69.0 | 191.2 | 122.2 |
| 2021 Q4 | 118.8 | 95.4 | 88.2 | 214.2 | 126.0 |
| 2021 Q3 | 98.6 | 72.1 | 70.9 | 170.7 | 99.7 |
現金流單位：萬元
2026 Q25,922 萬元−1,232 萬元4,690 萬元
單季現金流（萬元）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | 5,922 | −1,232 | 4,690 |
| 2026 Q1 | 3,156 | −519 | 2,637 |
| 2025 Q4 | −3,642 | 377 | −3,265 |
| 2025 Q3 | 429 | −459 | −30 |
| 2025 Q2 | −4,862 | −360 | −5,222 |
| 2025 Q1 | −1,709 | −22 | −1,731 |
| 2024 Q4 | 3,851 | −30 | 3,821 |
| 2024 Q3 | −7,030 | −135 | −7,166 |
| 2024 Q2 | −7,922 | −263 | −8,185 |
| 2024 Q1 | −3,472 | −870 | −4,343 |
| 2023 Q4 | 1,075 | −247 | 828 |
| 2023 Q3 | 2,587 | −53 | 2,534 |
| 2023 Q2 | 3,051 | −118 | 2,933 |
| 2023 Q1 | −4,420 | −93 | −4,513 |
| 2022 Q4 | 4,187 | −52 | 4,135 |
| 2022 Q3 | 4,216 | −257 | 3,959 |
| 2022 Q2 | −1,389 | −45 | −1,434 |
| 2022 Q1 | 1,732 | −978 | 755 |
| 2021 Q4 | 101 | −494 | −393 |
| 2021 Q3 | 478 | −695 | −217 |