聯發
145917.00−0.15−0.87%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 Q240.51%134.20%130.16%50.4 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 | 40.51% | 134.20% | 130.16% | 50.4 |
| 2026 Q1 | 25.91% | 201.20% | 194.88% | 3.5 |
| 2025 Q4 | 24.82% | 174.70% | 167.63% | 9.7 |
| 2025 Q3 | 26.81% | 161.35% | 154.77% | 17.1 |
| 2025 Q2 | 33.82% | 150.11% | 144.95% | 22.9 |
| 2025 Q1 | 39.60% | 122.77% | 118.12% | −1.4 |
| 2024 Q4 | 35.01% | 148.42% | 137.85% | 3.8 |
| 2024 Q3 | 39.56% | 114.11% | 106.74% | 4.6 |
| 2024 Q2 | 42.76% | 120.58% | 111.32% | 7.8 |
| 2024 Q1 | 39.98% | 123.47% | 112.22% | 1.7 |
| 2023 Q4 | 39.17% | 115.65% | 101.88% | −3.2 |
| 2023 Q3 | 39.64% | 117.99% | 102.58% | 4.8 |
| 2023 Q2 | 40.65% | 136.44% | 115.83% | 4.2 |
| 2023 Q1 | 42.81% | 150.62% | 128.71% | 0.4 |
| 2022 Q4 | 48.25% | 148.90% | 128.74% | 1.7 |
| 2022 Q3 | 49.01% | 134.86% | 109.87% | −14.8 |
| 2022 Q2 | 49.35% | 153.38% | 131.64% | −26.8 |
| 2022 Q1 | 46.70% | 173.13% | 151.38% | 10.2 |
| 2021 Q4 | 46.87% | 196.89% | 172.65% | 6.5 |
| 2021 Q3 | 49.73% | 164.21% | 141.20% | 45.0 |
經營效率單位：天
2026 Q219.9 天35.6 天1.7 天55.5 天53.8 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 | 19.9 | 35.6 | 1.7 | 55.5 | 53.8 |
| 2026 Q1 | 24.0 | 35.8 | 1.5 | 59.8 | 58.3 |
| 2025 Q4 | 23.4 | 27.6 | 1.2 | 51.1 | 49.8 |
| 2025 Q3 | 25.4 | 28.5 | 1.5 | 53.9 | 52.4 |
| 2025 Q2 | 32.4 | 28.8 | 1.7 | 61.2 | 59.4 |
| 2025 Q1 | 33.4 | 33.9 | 3.1 | 67.3 | 64.2 |
| 2024 Q4 | 24.3 | 32.9 | 2.9 | 57.1 | 54.3 |
| 2024 Q3 | 29.1 | 42.8 | 3.8 | 71.8 | 68.0 |
| 2024 Q2 | 36.3 | 43.7 | 7.6 | 80.0 | 72.4 |
| 2024 Q1 | 36.2 | 36.7 | 9.7 | 72.9 | 63.1 |
| 2023 Q4 | 24.5 | 35.7 | 7.9 | 60.1 | 52.2 |
| 2023 Q3 | 31.4 | 57.1 | 7.5 | 88.5 | 81.0 |
| 2023 Q2 | 30.5 | 82.0 | 7.2 | 112.5 | 105.4 |
| 2023 Q1 | 33.6 | 83.4 | 8.4 | 117.0 | 108.6 |
| 2022 Q4 | 33.3 | 76.1 | 13.3 | 109.4 | 96.1 |
| 2022 Q3 | 34.5 | 68.3 | 14.1 | 102.9 | 88.7 |
| 2022 Q2 | 28.9 | 49.6 | 11.2 | 78.5 | 67.4 |
| 2022 Q1 | 31.3 | 49.0 | 12.1 | 80.3 | 68.2 |
| 2021 Q4 | 30.4 | 46.2 | 7.1 | 76.7 | 69.6 |
| 2021 Q3 | 27.0 | 48.1 | 6.1 | 75.1 | 69.0 |
現金流單位：萬元
2026 Q29,409 萬元—9,409 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 | 9,409 | — | 9,409 |
| 2026 Q1 | 2,707 | — | 2,707 |
| 2025 Q4 | 9,601 | 0 | 9,601 |
| 2025 Q3 | 5,381 | −38 | 5,343 |
| 2025 Q2 | 7,344 | −23 | 7,321 |
| 2025 Q1 | 204 | 0 | 204 |
| 2024 Q4 | 539 | −75 | 464 |
| 2024 Q3 | −77 | −27 | −105 |
| 2024 Q2 | 3,923 | −34 | 3,888 |
| 2024 Q1 | −2,208 | −66 | −2,274 |
| 2023 Q4 | 1,736 | −34 | 1,702 |
| 2023 Q3 | −2,582 | −82 | −2,664 |
| 2023 Q2 | −1,336 | −36 | −1,372 |
| 2023 Q1 | 5,519 | −43 | 5,476 |
| 2022 Q4 | −6,206 | −130 | −6,336 |
| 2022 Q3 | 2,570 | −517 | 2,054 |
| 2022 Q2 | 3,118 | −2 | 3,116 |
| 2022 Q1 | 4,708 | −49 | 4,659 |
| 2021 Q4 | 6,959 | −72 | 6,886 |
| 2021 Q3 | 1,239 | 0 | 1,239 |
財經資料來源：FinLab