聯陽
3014123.5−3.0−2.37%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 Q233.51%218.05%186.27%1,763.1 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 | 33.51% | 218.05% | 186.27% | 1,763.1 |
| 2026 Q1 | 37.14% | 205.88% | 176.09% | 1,436.0 |
| 2025 Q4 | 22.96% | 336.31% | 286.53% | 1,046.2 |
| 2025 Q3 | 24.58% | 312.03% | 271.30% | 1,297.6 |
| 2025 Q2 | 37.13% | 210.00% | 188.60% | 1,257.8 |
| 2025 Q1 | 37.66% | 200.91% | 174.53% | 1,250.4 |
| 2024 Q4 | 23.56% | 329.22% | 282.21% | 949.3 |
| 2024 Q3 | 22.93% | 331.55% | 290.05% | 1,514.9 |
| 2024 Q2 | 34.17% | 217.83% | 194.14% | 1,503.1 |
| 2024 Q1 | 20.24% | 380.80% | 334.96% | 1,229.1 |
| 2023 Q4 | 21.77% | 340.45% | 290.30% | 1,081.1 |
| 2023 Q3 | 22.61% | 322.75% | 273.46% | 1,496.9 |
| 2023 Q2 | 32.65% | 223.00% | 189.83% | 1,369.6 |
| 2023 Q1 | 18.84% | 392.67% | 313.17% | 926.3 |
| 2022 Q4 | 19.34% | 393.82% | 296.21% | 619.6 |
| 2022 Q3 | 19.20% | 390.92% | 275.93% | 796.0 |
| 2022 Q2 | 40.05% | 186.38% | 143.48% | 848.6 |
| 2022 Q1 | 26.17% | 290.00% | 231.00% | 1,031.5 |
| 2021 Q4 | 27.53% | 262.95% | 213.36% | 1,066.1 |
| 2021 Q3 | 28.62% | 259.01% | 219.70% | 1,555.7 |
經營效率單位：天
2026 Q251.5 天127.2 天79.8 天178.7 天98.9 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 | 51.5 | 127.2 | 79.8 | 178.7 | 98.9 |
| 2026 Q1 | 51.3 | 125.0 | 80.9 | 176.3 | 95.4 |
| 2025 Q4 | 63.4 | 125.9 | 101.1 | 189.4 | 88.3 |
| 2025 Q3 | 61.2 | 85.0 | 76.0 | 146.2 | 70.3 |
| 2025 Q2 | 55.2 | 83.6 | 60.4 | 138.8 | 78.4 |
| 2025 Q1 | 55.8 | 109.7 | 81.1 | 165.5 | 84.4 |
| 2024 Q4 | 64.1 | 101.0 | 88.6 | 165.1 | 76.4 |
| 2024 Q3 | 56.4 | 78.4 | 67.4 | 134.8 | 67.4 |
| 2024 Q2 | 53.8 | 91.1 | 66.8 | 144.9 | 78.1 |
| 2024 Q1 | 52.5 | 98.6 | 68.5 | 151.1 | 82.5 |
| 2023 Q4 | 66.6 | 110.9 | 83.6 | 177.5 | 93.8 |
| 2023 Q3 | 58.1 | 85.5 | 63.3 | 143.6 | 80.3 |
| 2023 Q2 | 49.2 | 105.5 | 56.3 | 154.7 | 98.3 |
| 2023 Q1 | 52.6 | 157.8 | 59.4 | 210.5 | 151.0 |
| 2022 Q4 | 55.9 | 189.6 | 56.1 | 245.5 | 189.4 |
| 2022 Q3 | 61.8 | 209.5 | 74.0 | 271.2 | 197.2 |
| 2022 Q2 | 58.2 | 182.9 | 93.9 | 241.1 | 147.2 |
| 2022 Q1 | 56.8 | 137.7 | 98.6 | 194.6 | 96.0 |
| 2021 Q4 | 62.0 | 102.9 | 101.5 | 164.9 | 63.4 |
| 2021 Q3 | 52.8 | 68.0 | 80.9 | 120.9 | 39.9 |
現金流單位：億元
2026 Q21.95 億元−0.15 億元1.80 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 | 1.95 | −0.15 | 1.80 |
| 2026 Q1 | −3.97 | −0.04 | −4.01 |
| 2025 Q4 | −4.00 | −0.03 | −4.03 |
| 2025 Q3 | 5.95 | −0.23 | 5.72 |
| 2025 Q2 | 6.81 | −0.11 | 6.69 |
| 2025 Q1 | 3.29 | −0.16 | 3.12 |
| 2024 Q4 | 3.99 | −0.07 | 3.92 |
| 2024 Q3 | 3.76 | −0.12 | 3.65 |
| 2024 Q2 | 4.88 | −0.21 | 4.68 |
| 2024 Q1 | 4.47 | −0.03 | 4.44 |
| 2023 Q4 | 3.59 | −0.43 | 3.15 |
| 2023 Q3 | 3.84 | −0.13 | 3.72 |
| 2023 Q2 | 13.90 | −0.18 | 13.72 |
| 2023 Q1 | 4.50 | −0.03 | 4.47 |
| 2022 Q4 | 2.14 | −0.03 | 2.12 |
| 2022 Q3 | 12.61 | −0.06 | 12.55 |
| 2022 Q2 | 1.59 | −0.11 | 1.48 |
| 2022 Q1 | 1.43 | −0.01 | 1.42 |
| 2021 Q4 | 2.89 | −0.03 | 2.86 |
| 2021 Q3 | 4.75 | −0.04 | 4.71 |
財經資料來源：FinLab