聯強
234784.4−2.8−3.21%收盤・資料日 2026-11-06
股期
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q270.33%142.57%98.21%10.1 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 | 70.33% | 142.57% | 98.21% | 10.1 |
| 2026 Q1 | 67.19% | 132.14% | 96.62% | 9.1 |
| 2025 Q4 | 61.72% | 150.90% | 113.70% | 9.4 |
| 2025 Q3 | 62.78% | 163.80% | 128.35% | 9.0 |
| 2025 Q2 | 65.97% | 149.63% | 113.65% | 5.7 |
| 2025 Q1 | 62.77% | 150.93% | 115.55% | 5.8 |
| 2024 Q4 | 64.43% | 159.08% | 118.18% | 7.8 |
| 2024 Q3 | 66.49% | 152.07% | 118.79% | 7.4 |
| 2024 Q2 | 65.30% | 152.44% | 114.88% | 6.7 |
| 2024 Q1 | 65.37% | 158.59% | 122.64% | 6.7 |
| 2023 Q4 | 65.23% | 163.08% | 115.11% | 7.0 |
| 2023 Q3 | 65.72% | 150.50% | 111.69% | 6.2 |
| 2023 Q2 | 67.44% | 146.88% | 108.25% | 7.1 |
| 2023 Q1 | 66.02% | 150.98% | 111.46% | 4.9 |
| 2022 Q4 | 66.17% | 154.47% | 108.02% | 6.3 |
| 2022 Q3 | 67.51% | 139.93% | 92.14% | 26.8 |
| 2022 Q2 | 68.94% | 124.68% | 82.30% | 14.6 |
| 2022 Q1 | 68.07% | 125.17% | 85.07% | 20.6 |
| 2021 Q4 | 67.33% | 128.33% | 91.46% | 30.2 |
| 2021 Q3 | 65.74% | 128.60% | 95.41% | 104.9 |
經營效率單位：天
2026 Q243.9 天32.0 天30.4 天75.9 天45.5 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 | 43.9 | 32.0 | 30.4 | 75.9 | 45.5 |
| 2026 Q1 | 57.9 | 37.6 | 34.4 | 95.5 | 61.1 |
| 2025 Q4 | 50.3 | 30.2 | 29.4 | 80.4 | 51.0 |
| 2025 Q3 | 58.9 | 35.2 | 35.8 | 94.2 | 58.4 |
| 2025 Q2 | 66.7 | 39.4 | 37.9 | 106.1 | 68.2 |
| 2025 Q1 | 73.5 | 45.3 | 39.9 | 118.8 | 78.9 |
| 2024 Q4 | 62.0 | 37.9 | 35.9 | 99.9 | 64.1 |
| 2024 Q3 | 62.3 | 38.2 | 36.7 | 100.5 | 63.8 |
| 2024 Q2 | 65.6 | 40.5 | 35.0 | 106.1 | 71.1 |
| 2024 Q1 | 66.6 | 42.8 | 32.8 | 109.4 | 76.6 |
| 2023 Q4 | 60.0 | 41.5 | 30.9 | 101.5 | 70.6 |
| 2023 Q3 | 67.1 | 44.5 | 35.1 | 111.6 | 76.4 |
| 2023 Q2 | 68.5 | 45.8 | 32.0 | 114.2 | 82.2 |
| 2023 Q1 | 76.2 | 55.7 | 33.1 | 131.9 | 98.8 |
| 2022 Q4 | 62.7 | 52.0 | 32.2 | 114.6 | 82.4 |
| 2022 Q3 | 63.2 | 52.6 | 36.6 | 115.8 | 79.1 |
| 2022 Q2 | 65.8 | 49.6 | 37.7 | 115.4 | 77.7 |
| 2022 Q1 | 71.3 | 46.8 | 43.3 | 118.1 | 74.9 |
| 2021 Q4 | 56.1 | 32.7 | 35.6 | 88.8 | 53.2 |
| 2021 Q3 | 59.3 | 33.0 | 36.5 | 92.4 | 55.9 |
現金流單位：億元
2026 Q2−224.35 億元−0.12 億元−224.47 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 | −224.35 | −0.12 | −224.47 |
| 2026 Q1 | −190.96 | −0.12 | −191.07 |
| 2025 Q4 | −123.56 | −0.43 | −123.99 |
| 2025 Q3 | 76.32 | −0.80 | 75.52 |
| 2025 Q2 | 54.21 | −0.28 | 53.93 |
| 2025 Q1 | 127.10 | −3.70 | 123.40 |
| 2024 Q4 | −51.91 | −8.12 | −60.03 |
| 2024 Q3 | 97.14 | −26.00 | 71.14 |
| 2024 Q2 | −26.90 | −4.57 | −31.47 |
| 2024 Q1 | 240.22 | −3.69 | 236.53 |
| 2023 Q4 | −156.38 | −3.92 | −160.30 |
| 2023 Q3 | 89.45 | −2.71 | 86.73 |
| 2023 Q2 | 35.61 | −2.72 | 32.89 |
| 2023 Q1 | 216.89 | −1.01 | 215.87 |
| 2022 Q4 | −55.29 | −0.87 | −56.16 |
| 2022 Q3 | 18.01 | −0.56 | 17.44 |
| 2022 Q2 | −113.28 | −0.44 | −113.72 |
| 2022 Q1 | 18.05 | −1.16 | 16.90 |
| 2021 Q4 | −154.57 | −0.65 | −155.22 |
| 2021 Q3 | 22.33 | −0.66 | 21.68 |
財經資料來源：FinLab