聯發國際
275661.1−0.6−0.97%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 Q257.59%126.07%106.51%10.7 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 | 57.59% | 126.07% | 106.51% | 10.7 |
| 2026 Q1 | 59.84% | 120.04% | 94.56% | 5.0 |
| 2025 Q4 | 58.08% | 129.66% | 101.76% | 11.9 |
| 2025 Q3 | 58.87% | 241.40% | 206.62% | 19.2 |
| 2025 Q2 | 56.65% | 282.37% | 255.37% | 12.0 |
| 2025 Q1 | 56.54% | 298.29% | 273.37% | 8.9 |
| 2024 Q4 | 53.56% | 360.91% | 334.90% | 7.7 |
| 2024 Q3 | 51.15% | 377.99% | 351.90% | 9.0 |
| 2024 Q2 | 50.89% | 375.72% | 357.25% | 28.5 |
| 2024 Q1 | 41.68% | 197.01% | 183.98% | 63.7 |
| 2023 Q4 | 36.87% | 229.52% | 211.38% | 31.6 |
| 2023 Q3 | 39.59% | 219.48% | 203.83% | 111.7 |
| 2023 Q2 | 40.65% | 229.65% | 214.31% | 68.0 |
| 2023 Q1 | 47.92% | 185.49% | 172.56% | 39.0 |
| 2022 Q4 | 44.60% | 206.83% | 192.93% | 46.3 |
| 2022 Q3 | 50.42% | 171.08% | 162.32% | 115.1 |
| 2022 Q2 | 48.63% | 190.38% | 178.28% | 152.6 |
| 2022 Q1 | 47.23% | 188.69% | 174.69% | 80.4 |
| 2021 Q4 | 63.88% | 166.27% | 151.04% | 55.1 |
| 2021 Q3 | 68.35% | 155.44% | 138.99% | 64.5 |
經營效率單位：天
2026 Q211.7 天76.3 天22.6 天88.0 天65.4 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 | 11.7 | 76.3 | 22.6 | 88.0 | 65.4 |
| 2026 Q1 | 12.0 | 89.0 | 28.0 | 101.0 | 73.0 |
| 2025 Q4 | 12.0 | 72.2 | 38.0 | 84.2 | 46.2 |
| 2025 Q3 | 12.2 | 46.2 | 36.2 | 58.4 | 22.2 |
| 2025 Q2 | 13.7 | 38.8 | 31.2 | 52.5 | 21.3 |
| 2025 Q1 | 20.4 | 57.7 | 40.5 | 78.1 | 37.6 |
| 2024 Q4 | 22.3 | 54.6 | 45.4 | 76.9 | 31.5 |
| 2024 Q3 | 22.8 | 51.6 | 49.8 | 74.4 | 24.6 |
| 2024 Q2 | 24.7 | 48.0 | 43.2 | 72.7 | 29.4 |
| 2024 Q1 | 26.9 | 50.3 | 42.8 | 77.2 | 34.4 |
| 2023 Q4 | 25.4 | 51.6 | 54.5 | 77.0 | 22.5 |
| 2023 Q3 | 18.7 | 37.5 | 45.2 | 56.1 | 11.0 |
| 2023 Q2 | 17.8 | 41.1 | 43.7 | 58.9 | 15.2 |
| 2023 Q1 | 17.1 | 51.6 | 46.7 | 68.7 | 21.9 |
| 2022 Q4 | 16.5 | 40.9 | 46.8 | 57.4 | 10.6 |
| 2022 Q3 | 15.5 | 33.4 | 51.9 | 48.9 | −3.0 |
| 2022 Q2 | 11.9 | 28.9 | 38.7 | 40.7 | 2.0 |
| 2022 Q1 | 14.0 | 37.2 | 46.2 | 51.2 | 5.0 |
| 2021 Q4 | 13.4 | 32.8 | 44.5 | 46.2 | 1.7 |
| 2021 Q3 | 11.0 | 28.3 | 45.7 | 39.3 | −6.4 |
現金流單位：億元
2026 Q21.23 億元−0.09 億元1.14 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 | 1.23 | −0.09 | 1.14 |
| 2026 Q1 | −0.16 | −0.02 | −0.18 |
| 2025 Q4 | −0.05 | −0.13 | −0.18 |
| 2025 Q3 | 0.38 | −0.08 | 0.30 |
| 2025 Q2 | 0.49 | −0.08 | 0.40 |
| 2025 Q1 | 0.26 | −0.05 | 0.20 |
| 2024 Q4 | 0.28 | −0.18 | 0.09 |
| 2024 Q3 | 0.30 | −0.11 | 0.19 |
| 2024 Q2 | 0.44 | −0.02 | 0.42 |
| 2024 Q1 | 0.14 | −0.01 | 0.13 |
| 2023 Q4 | 0.04 | 0.00 | 0.04 |
| 2023 Q3 | 0.68 | −0.01 | 0.67 |
| 2023 Q2 | 0.61 | −0.02 | 0.59 |
| 2023 Q1 | −0.01 | −0.03 | −0.04 |
| 2022 Q4 | 0.09 | −0.06 | 0.04 |
| 2022 Q3 | 0.87 | −0.02 | 0.85 |
| 2022 Q2 | 0.85 | −0.09 | 0.76 |
| 2022 Q1 | 0.13 | −0.04 | 0.10 |
| 2021 Q4 | 0.60 | 0.00 | 0.60 |
| 2021 Q3 | 0.33 | 0.00 | 0.33 |