龍邦
251410.80−0.25−2.26%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 Q247.05%145.01%42.63%−18.9 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 | 47.05% | 145.01% | 42.63% | −18.9 |
| 2026 Q1 | 45.51% | 145.64% | 45.51% | 13.3 |
| 2025 Q4 | 46.02% | 148.06% | 48.28% | 7.6 |
| 2025 Q3 | 47.29% | 141.72% | 45.08% | 10.3 |
| 2025 Q2 | 48.57% | 136.32% | 45.41% | 6.4 |
| 2025 Q1 | 48.54% | 132.81% | 47.84% | 8.6 |
| 2024 Q4 | 48.93% | 125.36% | 48.50% | 4.6 |
| 2024 Q3 | 48.55% | 127.07% | 50.15% | 14.0 |
| 2024 Q2 | 50.52% | 125.11% | 50.10% | 10.5 |
| 2024 Q1 | 50.98% | 120.81% | 49.05% | 14.2 |
| 2023 Q4 | 51.30% | 112.12% | 30.28% | 11.0 |
| 2023 Q3 | 50.92% | 118.48% | 39.54% | 6.2 |
| 2023 Q2 | 52.71% | 120.44% | 48.37% | 10.2 |
| 2023 Q1 | 59.15% | 87.77% | 41.07% | 1.1 |
| 2022 Q4 | 58.66% | 95.48% | 43.57% | 4.1 |
| 2022 Q3 | 55.97% | 108.55% | 49.00% | 6.4 |
| 2022 Q2 | 56.02% | 116.86% | 53.02% | 4.6 |
| 2022 Q1 | 56.15% | 118.98% | 55.39% | 3.4 |
| 2021 Q4 | 58.05% | 117.43% | 61.61% | 2.8 |
| 2021 Q3 | 57.51% | 160.72% | 103.40% | −2.7 |
經營效率單位：天
2026 Q241.7 天84.7 天61.5 天126.4 天65.0 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 | 41.7 | 84.7 | 61.5 | 126.4 | 65.0 |
| 2026 Q1 | 38.4 | 79.9 | 56.5 | 118.3 | 61.9 |
| 2025 Q4 | 43.9 | 79.0 | 54.7 | 122.9 | 68.2 |
| 2025 Q3 | 39.7 | 66.2 | 46.5 | 106.0 | 59.4 |
| 2025 Q2 | 33.6 | 73.1 | 47.5 | 106.7 | 59.2 |
| 2025 Q1 | 31.9 | 80.9 | 56.8 | 112.9 | 56.1 |
| 2024 Q4 | 30.1 | 65.0 | 52.8 | 95.2 | 42.4 |
| 2024 Q3 | 26.5 | 55.3 | 36.5 | 81.8 | 45.4 |
| 2024 Q2 | 39.9 | 87.1 | 46.7 | 127.0 | 80.3 |
| 2024 Q1 | 31.7 | 84.2 | 47.7 | 115.9 | 68.3 |
| 2023 Q4 | 33.5 | 82.5 | 54.5 | 116.0 | 61.4 |
| 2023 Q3 | 53.6 | 90.0 | 87.6 | 143.5 | 55.9 |
| 2023 Q2 | 69.7 | 136.0 | 130.3 | 205.7 | 75.4 |
| 2023 Q1 | 41.5 | 218.8 | 149.3 | 260.3 | 111.1 |
| 2022 Q4 | 31.1 | 147.2 | 103.2 | 178.3 | 75.1 |
| 2022 Q3 | 27.7 | 149.5 | 92.5 | 177.1 | 84.6 |
| 2022 Q2 | 38.3 | 205.7 | 129.8 | 244.0 | 114.2 |
| 2022 Q1 | 51.4 | 192.1 | 153.7 | 243.5 | 89.8 |
| 2021 Q4 | 36.4 | 112.5 | 97.1 | 148.9 | 51.7 |
| 2021 Q3 | 47.3 | 146.2 | 126.2 | 193.5 | 67.3 |
現金流單位：億元
2026 Q23.79 億元−0.39 億元3.40 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 | 3.79 | −0.39 | 3.40 |
| 2026 Q1 | −0.59 | −0.77 | −1.36 |
| 2025 Q4 | 4.02 | −0.81 | 3.21 |
| 2025 Q3 | 1.32 | −0.50 | 0.82 |
| 2025 Q2 | 6.91 | −1.01 | 5.90 |
| 2025 Q1 | −9.39 | −0.12 | −9.51 |
| 2024 Q4 | 11.55 | −0.38 | 11.18 |
| 2024 Q3 | 11.30 | −0.60 | 10.70 |
| 2024 Q2 | 7.29 | −0.37 | 6.93 |
| 2024 Q1 | 24.21 | −0.35 | 23.86 |
| 2023 Q4 | 0.22 | −8.93 | −8.71 |
| 2023 Q3 | 18.49 | −0.58 | 17.91 |
| 2023 Q2 | 3.03 | −1.40 | 1.63 |
| 2023 Q1 | 0.91 | −0.45 | 0.46 |
| 2022 Q4 | 4.96 | −0.56 | 4.40 |
| 2022 Q3 | 6.55 | −0.31 | 6.24 |
| 2022 Q2 | 0.64 | −0.20 | 0.44 |
| 2022 Q1 | 2.90 | 0.00 | 2.90 |
| 2021 Q4 | −5.22 | −0.89 | −6.12 |
| 2021 Q3 | 11.16 | −0.21 | 10.95 |