力山
151525.45−0.50−1.93%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 Q3
2026 Q354.75%109.06%83.51%6.3 倍
負債比率（%）
流動比率、速動比率（%）
利息保障倍數（倍）
22Q122Q323Q123Q324Q124Q325Q125Q326Q126Q3
| 期間 | 負債比率 | 流動比率 | 速動比率 | 利息保障倍數 |
|---|---|---|---|---|
| 2026 Q3 | 54.75% | 109.06% | 83.51% | 6.3 |
| 2026 Q2 | 51.78% | 96.36% | 77.14% | 3.0 |
| 2026 Q1 | 48.31% | 104.05% | 85.73% | 3.0 |
| 2025 Q4 | 51.79% | 110.68% | 93.50% | 31.7 |
| 2025 Q3 | 53.42% | 104.74% | 83.21% | 10.7 |
| 2025 Q2 | 50.07% | 94.33% | 78.55% | −20.9 |
| 2025 Q1 | 47.64% | 100.37% | 83.25% | 3.9 |
| 2024 Q4 | 46.18% | 109.15% | 92.26% | −5.6 |
| 2024 Q3 | 47.30% | 107.46% | 91.00% | 2.8 |
| 2024 Q2 | 48.23% | 104.63% | 88.00% | 21.1 |
| 2024 Q1 | 58.05% | 100.54% | 87.03% | 47.3 |
| 2023 Q4 | 58.51% | 99.98% | 83.59% | 28.7 |
| 2023 Q3 | 58.73% | 96.50% | 78.23% | 33.1 |
| 2023 Q2 | 51.91% | 89.14% | 69.32% | 2.6 |
| 2023 Q1 | 51.91% | 91.40% | 69.96% | −11.6 |
| 2022 Q4 | 54.74% | 96.00% | 77.27% | −21.1 |
| 2022 Q3 | 56.30% | 103.06% | 74.17% | −8.0 |
| 2022 Q2 | 57.61% | 108.09% | 74.47% | −24.8 |
| 2022 Q1 | 59.32% | 108.36% | 76.92% | −13.5 |
| 2021 Q4 | 66.05% | 111.54% | 82.93% | 196.1 |
經營效率單位：天
2026 Q366.5 天50.2 天101.2 天116.7 天15.4 天
週轉天數（天）
22Q122Q323Q123Q324Q124Q325Q125Q326Q126Q3
| 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 Q3 | 66.5 | 50.2 | 101.2 | 116.7 | 15.4 |
| 2026 Q2 | 59.6 | 46.9 | 88.5 | 106.4 | 17.9 |
| 2026 Q1 | 84.1 | 51.1 | 140.2 | 135.2 | −5.0 |
| 2025 Q4 | 62.0 | 35.4 | 96.3 | 97.4 | 1.1 |
| 2025 Q3 | 54.4 | 41.0 | 88.3 | 95.4 | 7.1 |
| 2025 Q2 | 44.8 | 41.4 | 79.6 | 86.1 | 6.6 |
| 2025 Q1 | 58.1 | 50.6 | 95.9 | 108.6 | 12.7 |
| 2024 Q4 | 68.1 | 50.0 | 112.7 | 118.1 | 5.4 |
| 2024 Q3 | 49.8 | 36.2 | 88.1 | 86.0 | −2.1 |
| 2024 Q2 | 49.7 | 40.8 | 116.1 | 90.4 | −25.7 |
| 2024 Q1 | 38.7 | 34.0 | 126.8 | 72.6 | −54.1 |
| 2023 Q4 | 35.7 | 31.6 | 107.5 | 67.3 | −40.3 |
| 2023 Q3 | 34.4 | 31.9 | 70.2 | 66.3 | −3.8 |
| 2023 Q2 | 45.5 | 56.3 | 81.0 | 101.8 | 20.8 |
| 2023 Q1 | 89.0 | 95.7 | 188.3 | 184.7 | −3.6 |
| 2022 Q4 | 86.3 | 83.2 | 116.9 | 169.5 | 52.6 |
| 2022 Q3 | 70.1 | 99.8 | 68.3 | 169.9 | 101.7 |
| 2022 Q2 | 68.0 | 128.3 | 103.0 | 196.3 | 93.3 |
| 2022 Q1 | 68.0 | 97.3 | 223.5 | 165.3 | −58.1 |
| 2021 Q4 | 32.3 | 42.5 | 113.7 | 74.7 | −39.0 |
現金流單位：億元
2026 Q3−0.04 億元−3.24 億元−3.28 億元
單季現金流（億元）
22Q122Q323Q123Q324Q124Q325Q125Q326Q126Q3
| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q3 | −0.04 | −3.24 | −3.28 |
| 2026 Q2 | −2.44 | −0.26 | −2.70 |
| 2026 Q1 | 1.41 | −0.73 | 0.68 |
| 2025 Q4 | 3.33 | −1.25 | 2.08 |
| 2025 Q3 | −2.71 | −0.96 | −3.67 |
| 2025 Q2 | 0.66 | −0.08 | 0.58 |
| 2025 Q1 | 0.12 | −0.09 | 0.02 |
| 2024 Q4 | −0.47 | 0.09 | −0.38 |
| 2024 Q3 | −0.21 | −0.13 | −0.34 |
| 2024 Q2 | −4.95 | −0.10 | −5.04 |
| 2024 Q1 | 4.00 | −0.15 | 3.84 |
| 2023 Q4 | 9.32 | −0.13 | 9.20 |
| 2023 Q3 | 12.15 | −0.61 | 11.55 |
| 2023 Q2 | 0.54 | −0.32 | 0.22 |
| 2023 Q1 | −1.34 | −0.32 | −1.65 |
| 2022 Q4 | 2.97 | 0.04 | 3.01 |
| 2022 Q3 | 3.19 | −0.19 | 2.99 |
| 2022 Q2 | −3.45 | −0.24 | −3.69 |
| 2022 Q1 | −19.30 | −0.56 | −19.87 |
| 2021 Q4 | 15.28 | −1.78 | 13.50 |