凌陽
240120.50−0.90−4.21%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 Q227.75%359.89%267.21%44.1 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 | 27.75% | 359.89% | 267.21% | 44.1 |
| 2026 Q1 | 25.17% | 398.66% | 323.11% | 17.3 |
| 2025 Q4 | 24.34% | 449.88% | 366.81% | 2.7 |
| 2025 Q3 | 23.51% | 432.89% | 354.20% | 3.5 |
| 2025 Q2 | 25.99% | 348.72% | 287.53% | 9.3 |
| 2025 Q1 | 23.42% | 428.15% | 350.35% | 10.1 |
| 2024 Q4 | 23.06% | 457.00% | 378.09% | 12.8 |
| 2024 Q3 | 23.47% | 457.53% | 376.85% | 14.1 |
| 2024 Q2 | 25.60% | 345.15% | 291.21% | 10.8 |
| 2024 Q1 | 23.39% | 406.12% | 334.66% | 36.8 |
| 2023 Q4 | 22.62% | 437.14% | 351.72% | −13.7 |
| 2023 Q3 | 22.71% | 444.95% | 346.57% | 9.7 |
| 2023 Q2 | 27.12% | 348.48% | 272.59% | 3.3 |
| 2023 Q1 | 21.32% | 546.82% | 403.64% | −2.7 |
| 2022 Q4 | 21.88% | 490.33% | 352.50% | −8.7 |
| 2022 Q3 | 21.36% | 425.95% | 304.68% | 27.8 |
| 2022 Q2 | 30.25% | 238.74% | 186.72% | 58.7 |
| 2022 Q1 | 20.48% | 391.04% | 313.41% | 193.1 |
| 2021 Q4 | 23.19% | 339.06% | 280.00% | 174.1 |
| 2021 Q3 | 20.71% | 386.75% | 320.05% | 163.6 |
經營效率單位：天
2026 Q248.6 天119.9 天50.3 天168.5 天118.2 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 | 48.6 | 119.9 | 50.3 | 168.5 | 118.2 |
| 2026 Q1 | 50.3 | 134.7 | 47.9 | 185.1 | 137.1 |
| 2025 Q4 | 55.9 | 138.1 | 49.1 | 194.0 | 144.9 |
| 2025 Q3 | 58.9 | 130.6 | 44.9 | 189.5 | 144.6 |
| 2025 Q2 | 52.3 | 121.8 | 41.8 | 174.1 | 132.2 |
| 2025 Q1 | 55.6 | 142.5 | 48.9 | 198.1 | 149.2 |
| 2024 Q4 | 62.1 | 136.8 | 47.2 | 198.8 | 151.6 |
| 2024 Q3 | 55.3 | 119.6 | 52.1 | 174.9 | 122.8 |
| 2024 Q2 | 46.3 | 122.7 | 47.6 | 169.0 | 121.4 |
| 2024 Q1 | 53.0 | 174.2 | 46.2 | 227.2 | 181.1 |
| 2023 Q4 | 57.9 | 170.0 | 40.3 | 227.9 | 187.6 |
| 2023 Q3 | 55.8 | 184.7 | 35.4 | 240.5 | 205.1 |
| 2023 Q2 | 56.8 | 230.3 | 30.0 | 287.0 | 257.0 |
| 2023 Q1 | 65.1 | 309.1 | 46.4 | 374.2 | 327.8 |
| 2022 Q4 | 77.5 | 291.2 | 61.0 | 368.7 | 307.7 |
| 2022 Q3 | 76.4 | 245.4 | 68.2 | 321.8 | 253.6 |
| 2022 Q2 | 60.0 | 177.4 | 64.1 | 237.4 | 173.4 |
| 2022 Q1 | 55.9 | 151.6 | 76.4 | 207.5 | 131.1 |
| 2021 Q4 | 58.8 | 134.0 | 74.6 | 192.8 | 118.2 |
| 2021 Q3 | 57.5 | 110.3 | 56.6 | 167.8 | 111.2 |
現金流單位：億元
2026 Q2−1.99 億元−0.23 億元−2.22 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 | −1.99 | −0.23 | −2.22 |
| 2026 Q1 | −0.99 | −0.23 | −1.22 |
| 2025 Q4 | 1.07 | −0.66 | 0.41 |
| 2025 Q3 | 4.34 | −0.67 | 3.67 |
| 2025 Q2 | −0.19 | −0.13 | −0.33 |
| 2025 Q1 | 0.24 | −0.42 | −0.18 |
| 2024 Q4 | 4.95 | 0.04 | 4.99 |
| 2024 Q3 | −1.24 | −1.05 | −2.29 |
| 2024 Q2 | 4.17 | −0.56 | 3.61 |
| 2024 Q1 | 1.22 | −0.28 | 0.94 |
| 2023 Q4 | 3.33 | −0.19 | 3.14 |
| 2023 Q3 | 5.16 | −0.22 | 4.94 |
| 2023 Q2 | 4.53 | −0.94 | 3.60 |
| 2023 Q1 | −1.48 | −0.53 | −2.01 |
| 2022 Q4 | 1.19 | 0.01 | 1.19 |
| 2022 Q3 | −2.04 | −1.31 | −3.35 |
| 2022 Q2 | 4.14 | −0.66 | 3.48 |
| 2022 Q1 | −4.54 | −0.72 | −5.25 |
| 2021 Q4 | 9.94 | −0.36 | 9.58 |
| 2021 Q3 | 4.21 | −0.15 | 4.07 |
財經資料來源：FinLab