聯成
131311.40−0.25−2.15%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 Q244.91%236.80%112.41%4.4 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 | 44.91% | 236.80% | 112.41% | 4.4 |
| 2026 Q1 | 47.47% | 231.38% | 112.26% | 2.7 |
| 2025 Q4 | 45.00% | 239.54% | 123.05% | −4.1 |
| 2025 Q3 | 46.18% | 222.31% | 96.84% | −0.9 |
| 2025 Q2 | 50.21% | 225.36% | 109.16% | −0.7 |
| 2025 Q1 | 49.26% | 225.60% | 108.19% | −1.3 |
| 2024 Q4 | 48.37% | 210.08% | 114.44% | −1.7 |
| 2024 Q3 | 49.15% | 209.06% | 113.25% | −3.9 |
| 2024 Q2 | 49.25% | 203.55% | 103.16% | −3.6 |
| 2024 Q1 | 49.60% | 197.70% | 80.53% | −7.6 |
| 2023 Q4 | 46.01% | 251.85% | 116.30% | −1.1 |
| 2023 Q3 | 47.13% | 138.62% | 63.52% | 7.2 |
| 2023 Q2 | 47.34% | 141.70% | 61.57% | −4.4 |
| 2023 Q1 | 49.35% | 138.33% | 61.33% | 0.4 |
| 2022 Q4 | 48.37% | 140.04% | 64.78% | −5.2 |
| 2022 Q3 | 46.34% | 280.78% | 122.77% | −13.8 |
| 2022 Q2 | 48.58% | 208.97% | 83.66% | −16.3 |
| 2022 Q1 | 47.68% | 214.59% | 84.61% | 21.0 |
| 2021 Q4 | 44.40% | 257.83% | 125.99% | −18.7 |
| 2021 Q3 | 46.07% | 243.53% | 101.46% | 14.5 |
經營效率單位：天
2026 Q224.1 天49.8 天9.5 天74.0 天64.4 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 | 24.1 | 49.8 | 9.5 | 74.0 | 64.4 |
| 2026 Q1 | 26.5 | 51.5 | 10.4 | 78.0 | 67.5 |
| 2025 Q4 | 22.9 | 46.5 | 7.9 | 69.4 | 61.5 |
| 2025 Q3 | 22.3 | 48.3 | 8.0 | 70.6 | 62.6 |
| 2025 Q2 | 24.8 | 50.7 | 9.2 | 75.5 | 66.3 |
| 2025 Q1 | 29.9 | 54.1 | 13.7 | 84.0 | 70.3 |
| 2024 Q4 | 23.6 | 40.0 | 11.6 | 63.5 | 52.0 |
| 2024 Q3 | 25.1 | 46.6 | 11.3 | 71.7 | 60.4 |
| 2024 Q2 | 22.3 | 51.2 | 11.7 | 73.4 | 61.8 |
| 2024 Q1 | 24.9 | 53.7 | 11.6 | 78.5 | 66.9 |
| 2023 Q4 | 21.5 | 44.4 | 9.7 | 65.9 | 56.2 |
| 2023 Q3 | 18.7 | 47.5 | 10.7 | 66.2 | 55.4 |
| 2023 Q2 | 19.4 | 52.4 | 10.1 | 71.8 | 61.7 |
| 2023 Q1 | 21.6 | 56.5 | 10.4 | 78.2 | 67.7 |
| 2022 Q4 | 19.1 | 48.6 | 9.3 | 67.7 | 58.4 |
| 2022 Q3 | 21.6 | 54.5 | 11.7 | 76.0 | 64.3 |
| 2022 Q2 | 21.5 | 52.1 | 13.2 | 73.6 | 60.4 |
| 2022 Q1 | 24.4 | 55.0 | 15.5 | 79.4 | 63.9 |
| 2021 Q4 | 19.8 | 41.3 | 13.2 | 61.1 | 47.9 |
| 2021 Q3 | 19.3 | 47.4 | 15.3 | 66.7 | 51.5 |
現金流單位：億元
2026 Q27.21 億元−0.53 億元6.69 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 | 7.21 | −0.53 | 6.69 |
| 2026 Q1 | −8.60 | −1.26 | −9.86 |
| 2025 Q4 | 21.16 | −4.46 | 16.70 |
| 2025 Q3 | −5.36 | −1.81 | −7.17 |
| 2025 Q2 | 12.99 | −1.25 | 11.73 |
| 2025 Q1 | −12.10 | −2.33 | −14.43 |
| 2024 Q4 | 9.81 | −2.89 | 6.92 |
| 2024 Q3 | 18.51 | −3.21 | 15.30 |
| 2024 Q2 | 26.34 | −1.93 | 24.41 |
| 2024 Q1 | −32.86 | −3.46 | −36.32 |
| 2023 Q4 | 4.84 | −4.80 | 0.03 |
| 2023 Q3 | −6.83 | −5.06 | −11.89 |
| 2023 Q2 | 14.28 | −5.15 | 9.13 |
| 2023 Q1 | −13.35 | −3.88 | −17.22 |
| 2022 Q4 | 3.12 | −4.94 | −1.81 |
| 2022 Q3 | 21.61 | −4.70 | 16.91 |
| 2022 Q2 | 15.69 | −5.77 | 9.92 |
| 2022 Q1 | −32.29 | −4.28 | −36.57 |
| 2021 Q4 | 9.48 | −5.84 | 3.64 |
| 2021 Q3 | 4.45 | −6.01 | −1.56 |
財經資料來源：FinLab