聯昌
24319.950.000.00%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 Q210.01%970.71%939.87%−129.5 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 | 10.01% | 970.71% | 939.87% | −129.5 |
| 2026 Q1 | 13.70% | 673.87% | 640.65% | −78.1 |
| 2025 Q4 | 16.13% | 541.96% | 512.54% | −508.5 |
| 2025 Q3 | 11.96% | 761.49% | 708.97% | −66.4 |
| 2025 Q2 | 10.80% | 767.37% | 696.59% | −161.7 |
| 2025 Q1 | 12.85% | 707.57% | 641.39% | −83.2 |
| 2024 Q4 | 14.08% | 611.70% | 560.11% | −67.1 |
| 2024 Q3 | 12.75% | 690.50% | 642.79% | −63.9 |
| 2024 Q2 | 12.19% | 772.78% | 712.87% | −43.1 |
| 2024 Q1 | 12.19% | 765.61% | 710.83% | −48.8 |
| 2023 Q4 | 13.71% | 707.53% | 652.26% | −61.8 |
| 2023 Q3 | 13.53% | 647.94% | 565.48% | −51.5 |
| 2023 Q2 | 17.92% | 474.76% | 397.25% | −26.8 |
| 2023 Q1 | 19.81% | 480.85% | 395.09% | −48.3 |
| 2022 Q4 | 23.13% | 399.10% | 330.66% | 53.9 |
| 2022 Q3 | 27.98% | 375.20% | 316.04% | 13.7 |
| 2022 Q2 | 28.13% | 344.85% | 282.56% | 13.6 |
| 2022 Q1 | 27.92% | 334.71% | 271.26% | −17.0 |
| 2021 Q4 | 28.88% | 316.63% | 259.00% | −63.8 |
| 2021 Q3 | 29.97% | 332.20% | 259.06% | −23.0 |
經營效率單位：天
2026 Q265.5 天61.0 天76.1 天126.5 天50.4 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 | 65.5 | 61.0 | 76.1 | 126.5 | 50.4 |
| 2026 Q1 | 65.9 | 69.5 | 83.9 | 135.5 | 51.5 |
| 2025 Q4 | 65.5 | 37.7 | 40.5 | 103.2 | 62.7 |
| 2025 Q3 | 52.6 | 79.5 | 74.8 | 132.1 | 57.3 |
| 2025 Q2 | 46.3 | 85.0 | 80.8 | 131.3 | 50.5 |
| 2025 Q1 | 52.2 | 81.6 | 93.1 | 133.8 | 40.7 |
| 2024 Q4 | 66.7 | 74.8 | 95.9 | 141.5 | 45.6 |
| 2024 Q3 | 65.4 | 65.6 | 73.5 | 131.0 | 57.5 |
| 2024 Q2 | 91.5 | 88.4 | 88.0 | 180.0 | 91.9 |
| 2024 Q1 | 95.1 | 75.2 | 70.3 | 170.4 | 100.0 |
| 2023 Q4 | 89.0 | 74.7 | 55.0 | 163.7 | 108.7 |
| 2023 Q3 | 66.5 | 102.2 | 62.1 | 168.7 | 106.6 |
| 2023 Q2 | 83.9 | 148.4 | 92.8 | 232.3 | 139.5 |
| 2023 Q1 | 89.6 | 143.4 | 105.1 | 233.1 | 128.0 |
| 2022 Q4 | 108.1 | 128.6 | 123.5 | 236.7 | 113.3 |
| 2022 Q3 | 75.8 | 84.9 | 87.8 | 160.7 | 72.8 |
| 2022 Q2 | 81.0 | 106.2 | 110.1 | 187.3 | 77.2 |
| 2022 Q1 | 92.7 | 116.0 | 137.0 | 208.8 | 71.7 |
| 2021 Q4 | 58.9 | 78.5 | 82.1 | 137.4 | 55.3 |
| 2021 Q3 | 78.5 | 111.8 | 106.7 | 190.4 | 83.7 |
現金流單位：萬元
2026 Q2−5,398 萬元57 萬元−5,341 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 | −5,398 | 57 | −5,341 |
| 2026 Q1 | −5,845 | −79 | −5,924 |
| 2025 Q4 | −1,203 | −60 | −1,263 |
| 2025 Q3 | −1,749 | −10 | −1,759 |
| 2025 Q2 | 771 | −85 | 686 |
| 2025 Q1 | −2,567 | −25 | −2,591 |
| 2024 Q4 | 126 | −596 | −470 |
| 2024 Q3 | 792 | −1,672 | −880 |
| 2024 Q2 | 718 | 0 | 718 |
| 2024 Q1 | 17 | −98 | −81 |
| 2023 Q4 | 2,486 | −93 | 2,393 |
| 2023 Q3 | 53 | −105 | −52 |
| 2023 Q2 | 2,071 | −138 | 1,933 |
| 2023 Q1 | −3,607 | −493 | −4,101 |
| 2022 Q4 | −675 | −507 | −1,182 |
| 2022 Q3 | 5,631 | −1,522 | 4,109 |
| 2022 Q2 | −295 | −820 | −1,115 |
| 2022 Q1 | −1,090 | −195 | −1,284 |
| 2021 Q4 | 4,098 | −125 | 3,972 |
| 2021 Q3 | 767 | −800 | −34 |