志聯
202412.90−0.20−1.53%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 Q230.76%212.97%108.78%5.3 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 | 30.76% | 212.97% | 108.78% | 5.3 |
| 2026 Q1 | 30.46% | 227.69% | 102.14% | 7.2 |
| 2025 Q4 | 32.61% | 214.81% | 92.77% | 3.8 |
| 2025 Q3 | 34.45% | 212.64% | 90.27% | −1.0 |
| 2025 Q2 | 35.69% | 213.12% | 85.19% | −2.9 |
| 2025 Q1 | 36.43% | 201.25% | 84.76% | 2.3 |
| 2024 Q4 | 37.45% | 200.03% | 88.38% | 4.3 |
| 2024 Q3 | 37.99% | 200.09% | 79.26% | 0.6 |
| 2024 Q2 | 38.38% | 206.48% | 101.10% | 2.8 |
| 2024 Q1 | 38.43% | 231.30% | 103.72% | 1.3 |
| 2023 Q4 | 40.07% | 233.30% | 103.62% | −3.1 |
| 2023 Q3 | 41.35% | 225.08% | 85.00% | −1.2 |
| 2023 Q2 | 43.54% | 208.69% | 67.89% | −2.3 |
| 2023 Q1 | 44.72% | 203.29% | 71.56% | −1.7 |
| 2022 Q4 | 46.27% | 118.16% | 35.20% | −0.8 |
| 2022 Q3 | 48.62% | 112.26% | 32.12% | 4.4 |
| 2022 Q2 | 48.83% | 111.67% | 38.59% | 7.3 |
| 2022 Q1 | 40.80% | 127.40% | 51.06% | 18.6 |
| 2021 Q4 | 37.67% | 129.68% | 59.32% | 25.5 |
| 2021 Q3 | 36.47% | 128.76% | 79.60% | 38.4 |
經營效率單位：天
2026 Q264.5 天133.8 天44.1 天198.3 天154.1 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 | 64.5 | 133.8 | 44.1 | 198.3 | 154.1 |
| 2026 Q1 | 70.7 | 166.0 | 52.3 | 236.7 | 184.4 |
| 2025 Q4 | 67.0 | 166.4 | 56.9 | 233.4 | 176.5 |
| 2025 Q3 | 70.6 | 176.5 | 74.7 | 247.2 | 172.5 |
| 2025 Q2 | 71.2 | 176.3 | 80.4 | 247.6 | 167.1 |
| 2025 Q1 | 75.7 | 177.7 | 81.4 | 253.4 | 172.0 |
| 2024 Q4 | 62.0 | 158.5 | 79.8 | 220.5 | 140.6 |
| 2024 Q3 | 73.2 | 167.5 | 96.7 | 240.7 | 144.0 |
| 2024 Q2 | 67.0 | 138.0 | 75.7 | 205.0 | 129.3 |
| 2024 Q1 | 75.3 | 173.4 | 63.3 | 248.7 | 185.4 |
| 2023 Q4 | 71.4 | 187.8 | 45.5 | 259.1 | 213.6 |
| 2023 Q3 | 67.4 | 229.8 | 47.7 | 297.1 | 249.5 |
| 2023 Q2 | 87.1 | 323.2 | 64.3 | 410.4 | 346.1 |
| 2023 Q1 | 73.5 | 287.3 | 67.9 | 360.8 | 292.9 |
| 2022 Q4 | 70.1 | 328.9 | 100.1 | 399.0 | 298.9 |
| 2022 Q3 | 81.0 | 341.6 | 135.4 | 422.6 | 287.2 |
| 2022 Q2 | 73.1 | 228.4 | 138.2 | 301.5 | 163.3 |
| 2022 Q1 | 61.4 | 161.5 | 124.3 | 222.9 | 98.7 |
| 2021 Q4 | 67.9 | 123.6 | 120.2 | 191.5 | 71.4 |
| 2021 Q3 | 66.4 | 79.5 | 108.0 | 146.0 | 38.0 |
現金流單位：億元
2026 Q20.29 億元−0.01 億元0.29 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 | 0.29 | −0.01 | 0.29 |
| 2026 Q1 | 0.26 | −0.03 | 0.23 |
| 2025 Q4 | 0.16 | −0.03 | 0.13 |
| 2025 Q3 | 0.39 | −0.04 | 0.35 |
| 2025 Q2 | 0.32 | −0.01 | 0.31 |
| 2025 Q1 | 0.04 | 0.00 | 0.04 |
| 2024 Q4 | 0.15 | −0.01 | 0.14 |
| 2024 Q3 | −0.16 | −0.04 | −0.20 |
| 2024 Q2 | 0.52 | −0.06 | 0.46 |
| 2024 Q1 | 0.74 | −0.03 | 0.71 |
| 2023 Q4 | 0.91 | −0.03 | 0.88 |
| 2023 Q3 | 0.72 | −0.02 | 0.70 |
| 2023 Q2 | 1.03 | −0.05 | 0.98 |
| 2023 Q1 | 0.51 | −0.05 | 0.46 |
| 2022 Q4 | 0.51 | −0.05 | 0.47 |
| 2022 Q3 | −0.17 | −0.04 | −0.21 |
| 2022 Q2 | −1.52 | −0.06 | −1.58 |
| 2022 Q1 | −0.88 | −0.06 | −0.94 |
| 2021 Q4 | −0.73 | −0.12 | −0.86 |
| 2021 Q3 | 0.75 | −0.19 | 0.56 |