聯華
122938.40−0.55−1.41%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 Q220.09%88.96%74.11%29.1 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 | 20.09% | 88.96% | 74.11% | 29.1 |
| 2026 Q1 | 20.50% | 100.83% | 83.59% | 24.2 |
| 2025 Q4 | 18.49% | 118.40% | 96.85% | 23.6 |
| 2025 Q3 | 19.61% | 119.64% | 105.95% | 26.2 |
| 2025 Q2 | 23.72% | 111.27% | 100.85% | 40.0 |
| 2025 Q1 | 23.07% | 100.36% | 89.97% | 18.0 |
| 2024 Q4 | 19.87% | 112.33% | 99.43% | 19.4 |
| 2024 Q3 | 21.73% | 111.74% | 98.53% | 15.9 |
| 2024 Q2 | 23.66% | 110.85% | 99.61% | 35.9 |
| 2024 Q1 | 21.96% | 104.28% | 92.98% | 24.6 |
| 2023 Q4 | 22.72% | 112.06% | 97.71% | 15.5 |
| 2023 Q3 | 21.89% | 108.46% | 90.45% | 22.7 |
| 2023 Q2 | 25.36% | 102.88% | 88.15% | 37.3 |
| 2023 Q1 | 25.18% | 93.01% | 77.83% | 25.7 |
| 2022 Q4 | 23.57% | 106.50% | 88.83% | 14.3 |
| 2022 Q3 | 24.88% | 104.01% | 84.19% | 16.9 |
| 2022 Q2 | 25.79% | 109.20% | 92.51% | 65.0 |
| 2022 Q1 | 23.40% | 77.59% | 64.02% | 60.1 |
| 2021 Q4 | 21.27% | 86.16% | 70.41% | 20.0 |
| 2021 Q3 | 22.46% | 86.85% | 70.23% | 39.0 |
經營效率單位：天
2026 Q258.7 天98.8 天68.7 天157.5 天88.8 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 | 58.7 | 98.8 | 68.7 | 157.5 | 88.8 |
| 2026 Q1 | 72.2 | 100.3 | 85.6 | 172.5 | 86.8 |
| 2025 Q4 | 56.4 | 53.9 | 58.0 | 110.3 | 52.3 |
| 2025 Q3 | 59.6 | 49.2 | 66.0 | 108.7 | 42.7 |
| 2025 Q2 | 47.1 | 43.7 | 61.4 | 90.9 | 29.5 |
| 2025 Q1 | 89.2 | 56.4 | 77.3 | 145.7 | 68.4 |
| 2024 Q4 | 62.2 | 50.6 | 58.6 | 112.8 | 54.2 |
| 2024 Q3 | 67.0 | 57.2 | 63.4 | 124.2 | 60.8 |
| 2024 Q2 | 48.1 | 43.6 | 56.3 | 91.8 | 35.4 |
| 2024 Q1 | 79.1 | 51.1 | 76.5 | 130.3 | 53.8 |
| 2023 Q4 | 54.3 | 38.4 | 45.4 | 92.7 | 47.4 |
| 2023 Q3 | 54.3 | 66.7 | 49.3 | 121.0 | 71.7 |
| 2023 Q2 | 41.7 | 65.9 | 48.0 | 107.5 | 59.6 |
| 2023 Q1 | 60.5 | 64.8 | 53.4 | 125.3 | 71.9 |
| 2022 Q4 | 55.9 | 62.6 | 47.0 | 118.5 | 71.5 |
| 2022 Q3 | 59.1 | 72.9 | 46.1 | 132.0 | 86.0 |
| 2022 Q2 | 36.7 | 68.3 | 47.9 | 105.0 | 57.1 |
| 2022 Q1 | 62.7 | 73.8 | 64.6 | 136.4 | 71.9 |
| 2021 Q4 | 47.5 | 53.2 | 45.5 | 100.7 | 55.2 |
| 2021 Q3 | 48.4 | 62.8 | 51.4 | 111.2 | 59.8 |
現金流單位：億元
2026 Q24.64 億元−0.59 億元4.05 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 | 4.64 | −0.59 | 4.05 |
| 2026 Q1 | 8.39 | −0.53 | 7.86 |
| 2025 Q4 | 13.88 | −0.94 | 12.94 |
| 2025 Q3 | 0.65 | −0.49 | 0.16 |
| 2025 Q2 | 2.14 | −0.73 | 1.40 |
| 2025 Q1 | 6.38 | −0.71 | 5.67 |
| 2024 Q4 | 4.93 | 2.55 | 7.48 |
| 2024 Q3 | 2.03 | −1.34 | 0.70 |
| 2024 Q2 | −3.46 | −1.84 | −5.31 |
| 2024 Q1 | 7.70 | −2.61 | 5.09 |
| 2023 Q4 | 5.77 | −3.39 | 2.39 |
| 2023 Q3 | −2.37 | −1.78 | −4.15 |
| 2023 Q2 | −1.07 | −0.68 | −1.74 |
| 2023 Q1 | 1.31 | −0.44 | 0.87 |
| 2022 Q4 | 3.11 | −0.49 | 2.62 |
| 2022 Q3 | −3.03 | −0.14 | −3.16 |
| 2022 Q2 | −1.07 | −0.62 | −1.68 |
| 2022 Q1 | 3.00 | −0.48 | 2.52 |
| 2021 Q4 | 0.43 | −0.60 | −0.17 |
| 2021 Q3 | −4.55 | −0.61 | −5.16 |
財經資料來源：FinLab