聯上發
253710.85−0.15−1.36%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 Q275.85%140.17%7.91%1.4 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 | 75.85% | 140.17% | 7.91% | 1.4 |
| 2026 Q1 | 75.33% | 139.14% | 7.44% | 7.5 |
| 2025 Q4 | 76.06% | 135.69% | 4.27% | 1.8 |
| 2025 Q3 | 76.22% | 138.24% | 5.92% | 0.6 |
| 2025 Q2 | 75.43% | 140.07% | 5.44% | 0.9 |
| 2025 Q1 | 74.37% | 140.92% | 4.60% | 4.2 |
| 2024 Q4 | 74.36% | 145.98% | 5.86% | 9.1 |
| 2024 Q3 | 74.91% | 150.01% | 5.41% | 2.4 |
| 2024 Q2 | 74.33% | 151.98% | 7.59% | 8.0 |
| 2024 Q1 | 74.59% | 152.08% | 5.98% | 2.0 |
| 2023 Q4 | 74.16% | 153.45% | 4.00% | 0.9 |
| 2023 Q3 | 73.82% | 154.96% | 4.61% | 0.9 |
| 2023 Q2 | 73.43% | 156.31% | 6.80% | 0.2 |
| 2023 Q1 | 72.53% | 159.44% | 4.81% | 0.1 |
| 2022 Q4 | 72.53% | 159.23% | 6.13% | −0.1 |
| 2022 Q3 | 71.92% | 161.46% | 9.38% | 1.9 |
| 2022 Q2 | 71.24% | 164.15% | 6.83% | 2.1 |
| 2022 Q1 | 69.72% | 168.30% | 9.78% | 3.9 |
| 2021 Q4 | 70.87% | 164.03% | 9.66% | 5.1 |
| 2021 Q3 | 66.91% | 167.75% | 16.09% | 24.3 |
經營效率單位：天
2026 Q25.1 天7,779.4 天292.6 天7,784.5 天7,491.9 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 | 5.1 | 7,779.4 | 292.6 | 7,784.5 | 7,491.9 |
| 2026 Q1 | 1.7 | 1,453.6 | 55.1 | 1,455.3 | 1,400.2 |
| 2025 Q4 | 2.3 | 2,583.5 | 98.3 | 2,585.8 | 2,487.5 |
| 2025 Q3 | 0.7 | 11,862.0 | 414.9 | 11,862.7 | 11,447.8 |
| 2025 Q2 | 0.8 | 14,733.5 | 496.8 | 14,734.3 | 14,237.4 |
| 2025 Q1 | 2.4 | 6,983.8 | 243.2 | 6,986.2 | 6,743.0 |
| 2024 Q4 | 1.1 | 2,917.1 | 128.6 | 2,918.2 | 2,789.6 |
| 2024 Q3 | 4.0 | 6,333.9 | 307.9 | 6,337.8 | 6,029.9 |
| 2024 Q2 | 4.6 | 1,764.5 | 73.0 | 1,769.1 | 1,696.1 |
| 2024 Q1 | 9.5 | 4,789.7 | 180.8 | 4,799.3 | 4,618.4 |
| 2023 Q4 | 0.3 | 8,492.0 | 326.7 | 8,492.4 | 8,165.6 |
| 2023 Q3 | 2.5 | 10,134.8 | 351.0 | 10,137.3 | 9,786.4 |
| 2023 Q2 | — | 10,648.1 | 284.2 | — | — |
| 2023 Q1 | — | 26,247.3 | 729.2 | — | — |
| 2022 Q4 | 6.5 | 27,465.0 | 878.5 | 27,471.4 | 26,592.9 |
| 2022 Q3 | 1.6 | 6,362.4 | 208.3 | 6,364.0 | 6,155.7 |
| 2022 Q2 | 1.2 | 3,875.7 | 120.8 | 3,876.9 | 3,756.1 |
| 2022 Q1 | 0.4 | 1,360.9 | 126.3 | 1,361.4 | 1,235.1 |
| 2021 Q4 | 0.9 | 3,505.8 | 352.5 | 3,506.7 | 3,154.2 |
| 2021 Q3 | 0.1 | 809.5 | 32.2 | 809.6 | 777.3 |
現金流單位：億元
2026 Q2−0.43 億元—−0.43 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 | −0.43 | — | −0.43 |
| 2026 Q1 | 4.48 | — | 4.48 |
| 2025 Q4 | 2.24 | — | 2.24 |
| 2025 Q3 | −3.02 | — | −3.02 |
| 2025 Q2 | −2.06 | — | −2.06 |
| 2025 Q1 | −4.14 | — | −4.14 |
| 2024 Q4 | 0.34 | 0.00 | 0.34 |
| 2024 Q3 | −4.62 | 0.00 | −4.62 |
| 2024 Q2 | 4.45 | 0.00 | 4.45 |
| 2024 Q1 | 1.03 | 0.00 | 1.03 |
| 2023 Q4 | −0.84 | 0.00 | −0.84 |
| 2023 Q3 | 0.22 | 0.00 | 0.22 |
| 2023 Q2 | −0.87 | 0.00 | −0.87 |
| 2023 Q1 | 0.25 | −0.03 | 0.23 |
| 2022 Q4 | −1.64 | 0.00 | −1.64 |
| 2022 Q3 | −3.59 | 0.00 | −3.59 |
| 2022 Q2 | 0.64 | 0.00 | 0.64 |
| 2022 Q1 | −10.31 | 0.00 | −10.31 |
| 2021 Q4 | −4.65 | 0.00 | −4.65 |
| 2021 Q3 | 9.71 | 0.00 | 9.71 |
財經資料來源：FinLab