華冠
81019.50−0.50−5.00%收盤・資料日 2026-11-06
全額交割
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q258.32%53.87%32.26%−15.6 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 | 58.32% | 53.87% | 32.26% | −15.6 |
| 2026 Q1 | 54.73% | 77.90% | 60.66% | −40.9 |
| 2025 Q4 | 49.61% | 78.17% | 61.80% | −36.6 |
| 2025 Q3 | 49.49% | 62.11% | 48.12% | −22.1 |
| 2025 Q2 | 75.75% | 44.48% | 34.42% | — |
| 2025 Q1 | 72.25% | 72.96% | 58.36% | −9.0 |
| 2024 Q4 | 82.80% | 83.54% | 68.19% | −3.5 |
| 2024 Q3 | 84.79% | 60.44% | 42.02% | −4.5 |
| 2024 Q2 | 97.90% | 58.70% | 30.88% | −9.9 |
| 2024 Q1 | 92.67% | 50.47% | 22.44% | −7.6 |
| 2023 Q4 | 85.01% | 44.79% | 18.53% | −12.9 |
| 2023 Q3 | 79.22% | 38.29% | 18.60% | −14.7 |
| 2023 Q2 | 72.53% | 46.34% | 22.92% | −15.0 |
| 2023 Q1 | 69.05% | 62.27% | 31.58% | −20.3 |
| 2022 Q4 | 61.66% | 67.40% | 35.26% | −67.4 |
| 2022 Q3 | 55.46% | 70.96% | 34.85% | −21.2 |
| 2022 Q2 | 50.79% | 86.64% | 50.61% | 12.0 |
| 2022 Q1 | 63.20% | 62.14% | 24.64% | −13.6 |
| 2021 Q4 | 61.77% | 75.87% | 35.59% | 44.7 |
| 2021 Q3 | 99.27% | 52.08% | 32.92% | −5.1 |
經營效率單位：天
2026 Q222.8 天18.3 天89.3 天41.1 天−48.2 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 | 22.8 | 18.3 | 89.3 | 41.1 | −48.2 |
| 2026 Q1 | 35.9 | 8.6 | 82.4 | 44.5 | −38.0 |
| 2025 Q4 | 38.1 | 8.2 | 82.5 | 46.3 | −36.2 |
| 2025 Q3 | 29.8 | 6.3 | 67.9 | 36.1 | −31.8 |
| 2025 Q2 | 33.2 | 5.6 | 70.5 | 38.8 | −31.7 |
| 2025 Q1 | 73.3 | 13.5 | 155.3 | 86.7 | −68.6 |
| 2024 Q4 | 82.1 | 72.6 | 683.2 | 154.8 | −528.4 |
| 2024 Q3 | 69.0 | 60.6 | 148.9 | 129.6 | −19.3 |
| 2024 Q2 | 78.1 | 192.0 | 383.5 | 270.1 | −113.5 |
| 2024 Q1 | 43.3 | 219.6 | 445.1 | 262.8 | −182.2 |
| 2023 Q4 | 35.6 | 155.5 | 366.2 | 191.1 | −175.1 |
| 2023 Q3 | 64.2 | 184.6 | 506.5 | 248.9 | −257.6 |
| 2023 Q2 | 44.1 | 159.8 | 473.1 | 203.8 | −269.3 |
| 2023 Q1 | 52.0 | 172.1 | 471.5 | 224.1 | −247.4 |
| 2022 Q4 | 43.0 | 73.9 | 128.5 | 116.9 | −11.5 |
| 2022 Q3 | 117.3 | 129.0 | 112.6 | 246.2 | 133.7 |
| 2022 Q2 | 75.3 | 149.4 | 106.5 | 224.8 | 118.2 |
| 2022 Q1 | 31.9 | 104.7 | 80.3 | 136.6 | 56.2 |
| 2021 Q4 | 59.4 | 93.0 | 87.3 | 152.3 | 65.0 |
| 2021 Q3 | 46.5 | 116.9 | 127.1 | 163.4 | 36.3 |
現金流單位：億元
2026 Q2−0.33 億元−0.07 億元−0.40 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 | −0.33 | −0.07 | −0.40 |
| 2026 Q1 | −0.12 | −0.04 | −0.16 |
| 2025 Q4 | −0.17 | −0.04 | −0.21 |
| 2025 Q3 | −0.19 | −0.05 | −0.24 |
| 2025 Q2 | −0.06 | −0.02 | −0.08 |
| 2025 Q1 | −0.22 | −0.01 | −0.23 |
| 2024 Q4 | 0.13 | −0.09 | 0.05 |
| 2024 Q3 | −0.55 | 0.00 | −0.55 |
| 2024 Q2 | −0.28 | 0.00 | −0.28 |
| 2024 Q1 | −0.42 | 0.00 | −0.42 |
| 2023 Q4 | −0.28 | 0.00 | −0.28 |
| 2023 Q3 | −0.33 | 0.00 | −0.33 |
| 2023 Q2 | −0.26 | 0.00 | −0.26 |
| 2023 Q1 | −0.07 | 0.00 | −0.07 |
| 2022 Q4 | −0.01 | 0.00 | −0.01 |
| 2022 Q3 | −0.39 | −0.01 | −0.41 |
| 2022 Q2 | 0.47 | 0.00 | 0.47 |
| 2022 Q1 | −1.15 | 0.00 | −1.15 |
| 2021 Q4 | −1.36 | −0.01 | −1.36 |
| 2021 Q3 | −0.76 | −0.05 | −0.81 |