聯華食
123169.9−1.6−2.24%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 Q253.92%138.84%89.58%26.3 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 | 53.92% | 138.84% | 89.58% | 26.3 |
| 2026 Q1 | 50.96% | 142.12% | 93.76% | 25.4 |
| 2025 Q4 | 51.45% | 145.69% | 94.91% | 38.7 |
| 2025 Q3 | 53.86% | 145.63% | 92.63% | 30.9 |
| 2025 Q2 | 55.19% | 138.24% | 83.25% | 20.3 |
| 2025 Q1 | 53.82% | 158.08% | 107.28% | 11.8 |
| 2024 Q4 | 53.91% | 161.92% | 112.12% | 32.9 |
| 2024 Q3 | 55.88% | 136.27% | 89.24% | 19.3 |
| 2024 Q2 | 58.53% | 132.97% | 87.51% | 17.4 |
| 2024 Q1 | 55.52% | 153.72% | 113.55% | 33.2 |
| 2023 Q4 | 55.57% | 148.00% | 105.34% | 38.2 |
| 2023 Q3 | 55.88% | 151.76% | 101.04% | 26.1 |
| 2023 Q2 | 53.95% | 165.07% | 100.15% | 14.5 |
| 2023 Q1 | 50.85% | 178.09% | 119.77% | 24.9 |
| 2022 Q4 | 50.83% | 156.82% | 103.67% | 31.2 |
| 2022 Q3 | 51.16% | 121.55% | 75.74% | 26.6 |
| 2022 Q2 | 52.15% | 118.95% | 80.25% | 25.7 |
| 2022 Q1 | 49.85% | 133.43% | 93.11% | 39.6 |
| 2021 Q4 | 50.39% | 131.16% | 88.82% | 41.4 |
| 2021 Q3 | 52.67% | 123.41% | 78.18% | 38.6 |
經營效率單位：天
2026 Q270.6 天84.8 天37.5 天155.4 天117.8 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 | 70.6 | 84.8 | 37.5 | 155.4 | 117.8 |
| 2026 Q1 | 66.3 | 74.1 | 36.4 | 140.4 | 104.1 |
| 2025 Q4 | 66.3 | 75.0 | 37.0 | 141.3 | 104.3 |
| 2025 Q3 | 62.1 | 75.6 | 34.1 | 137.7 | 103.5 |
| 2025 Q2 | 64.7 | 79.9 | 37.4 | 144.6 | 107.2 |
| 2025 Q1 | 68.3 | 66.1 | 37.1 | 134.5 | 97.4 |
| 2024 Q4 | 64.9 | 60.8 | 35.2 | 125.7 | 90.5 |
| 2024 Q3 | 62.2 | 70.5 | 40.0 | 132.7 | 92.7 |
| 2024 Q2 | 71.9 | 74.2 | 49.0 | 146.2 | 97.1 |
| 2024 Q1 | 68.6 | 60.0 | 45.7 | 128.6 | 82.9 |
| 2023 Q4 | 68.5 | 64.0 | 46.5 | 132.5 | 86.0 |
| 2023 Q3 | 62.4 | 70.8 | 41.1 | 133.3 | 92.1 |
| 2023 Q2 | 67.4 | 78.6 | 42.7 | 146.0 | 103.3 |
| 2023 Q1 | 68.1 | 65.2 | 40.2 | 133.3 | 93.1 |
| 2022 Q4 | 64.3 | 62.9 | 37.3 | 127.1 | 89.9 |
| 2022 Q3 | 62.9 | 64.8 | 36.8 | 127.6 | 90.8 |
| 2022 Q2 | 69.0 | 67.7 | 39.0 | 136.6 | 97.6 |
| 2022 Q1 | 71.1 | 62.8 | 39.3 | 133.9 | 94.6 |
| 2021 Q4 | 70.7 | 61.3 | 38.6 | 132.0 | 93.4 |
| 2021 Q3 | 65.9 | 68.7 | 38.3 | 134.6 | 96.2 |
現金流單位：億元
2026 Q23.97 億元−4.38 億元−0.41 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 | 3.97 | −4.38 | −0.41 |
| 2026 Q1 | 0.26 | −2.42 | −2.17 |
| 2025 Q4 | 6.05 | −0.24 | 5.81 |
| 2025 Q3 | 3.31 | −1.61 | 1.70 |
| 2025 Q2 | 2.06 | −1.24 | 0.83 |
| 2025 Q1 | 0.48 | −1.36 | −0.88 |
| 2024 Q4 | 8.51 | −10.07 | −1.55 |
| 2024 Q3 | 2.28 | −0.46 | 1.82 |
| 2024 Q2 | 2.29 | −0.96 | 1.33 |
| 2024 Q1 | −0.97 | −0.49 | −1.46 |
| 2023 Q4 | 5.20 | −1.59 | 3.60 |
| 2023 Q3 | 6.19 | −0.07 | 6.12 |
| 2023 Q2 | 2.24 | −4.12 | −1.88 |
| 2023 Q1 | 3.89 | −2.32 | 1.57 |
| 2022 Q4 | 3.23 | −3.14 | 0.09 |
| 2022 Q3 | 1.84 | −1.22 | 0.62 |
| 2022 Q2 | 3.63 | −1.06 | 2.57 |
| 2022 Q1 | 1.50 | −1.20 | 0.31 |
| 2021 Q4 | 5.37 | −0.38 | 5.00 |
| 2021 Q3 | 2.86 | −0.63 | 2.23 |
財經資料來源：FinLab