聯詠
3034495.5−14.5−2.84%收盤・資料日 2026-11-06
股期
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q3
2026 Q333.43%297.76%231.99%3,297.5 倍
負債比率（%）
流動比率、速動比率（%）
利息保障倍數（倍）
22Q122Q323Q123Q324Q124Q325Q125Q326Q126Q3
| 期間 | 負債比率 | 流動比率 | 速動比率 | 利息保障倍數 |
|---|---|---|---|---|
| 2026 Q3 | 33.43% | 297.76% | 231.99% | 3,297.5 |
| 2026 Q2 | 42.09% | 222.47% | 188.70% | 3,522.2 |
| 2026 Q1 | 30.62% | 363.74% | 312.67% | 1,740.7 |
| 2025 Q4 | 30.43% | 370.45% | 325.53% | 1,827.1 |
| 2025 Q3 | 32.41% | 337.86% | 292.64% | 1,786.0 |
| 2025 Q2 | 44.83% | 216.76% | 192.70% | 1,989.9 |
| 2025 Q1 | 32.11% | 347.11% | 306.56% | 2,660.4 |
| 2024 Q4 | 33.67% | 324.41% | 287.56% | 2,617.7 |
| 2024 Q3 | 34.47% | 342.07% | 297.18% | 2,860.3 |
| 2024 Q2 | 49.28% | 206.16% | 184.34% | 3,390.1 |
| 2024 Q1 | 33.00% | 358.98% | 319.17% | 3,026.9 |
| 2023 Q4 | 35.64% | 314.89% | 278.37% | 3,670.6 |
| 2023 Q3 | 38.91% | 298.16% | 258.11% | 5,165.0 |
| 2023 Q2 | 53.16% | 194.83% | 170.21% | 5,586.2 |
| 2023 Q1 | 34.63% | 349.50% | 298.08% | 3,599.9 |
| 2022 Q4 | 34.79% | 326.96% | 268.26% | 3,943.8 |
| 2022 Q3 | 35.43% | 394.05% | 288.63% | 3,850.2 |
| 2022 Q2 | 57.13% | 182.52% | 148.74% | 6,865.7 |
| 2022 Q1 | 38.34% | 311.30% | 259.47% | 9,009.8 |
| 2021 Q4 | 41.58% | 278.80% | 235.00% | 4,902.1 |
經營效率單位：天
2026 Q363.5 天78.2 天70.6 天141.7 天71.1 天
週轉天數（天）
22Q122Q323Q123Q324Q124Q325Q125Q326Q126Q3
| 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 Q3 | 63.5 | 78.2 | 70.6 | 141.7 | 71.1 |
| 2026 Q2 | 61.0 | 66.8 | 66.6 | 127.8 | 61.2 |
| 2026 Q1 | 76.9 | 63.0 | 65.3 | 140.0 | 74.7 |
| 2025 Q4 | 83.3 | 57.7 | 66.4 | 141.0 | 74.6 |
| 2025 Q3 | 75.1 | 53.6 | 61.3 | 128.7 | 67.4 |
| 2025 Q2 | 70.3 | 51.4 | 57.7 | 121.7 | 64.0 |
| 2025 Q1 | 68.4 | 51.1 | 61.1 | 119.5 | 58.4 |
| 2024 Q4 | 74.0 | 53.9 | 62.4 | 127.9 | 65.5 |
| 2024 Q3 | 64.3 | 51.0 | 62.4 | 115.3 | 52.9 |
| 2024 Q2 | 64.4 | 56.9 | 74.4 | 121.3 | 46.9 |
| 2024 Q1 | 63.4 | 56.0 | 76.4 | 119.4 | 43.0 |
| 2023 Q4 | 63.1 | 50.7 | 72.2 | 113.8 | 41.6 |
| 2023 Q3 | 64.9 | 53.6 | 67.9 | 118.5 | 50.7 |
| 2023 Q2 | 56.5 | 54.6 | 57.4 | 111.0 | 53.7 |
| 2023 Q1 | 62.1 | 73.9 | 57.9 | 136.0 | 78.1 |
| 2022 Q4 | 60.5 | 100.0 | 45.2 | 160.5 | 115.2 |
| 2022 Q3 | 82.5 | 146.5 | 73.7 | 229.0 | 155.3 |
| 2022 Q2 | 65.7 | 97.4 | 74.3 | 163.1 | 88.8 |
| 2022 Q1 | 59.4 | 77.4 | 79.0 | 136.8 | 57.8 |
| 2021 Q4 | 63.2 | 68.1 | 78.6 | 131.3 | 52.8 |
現金流單位：億元
2026 Q328.85 億元−3.82 億元25.03 億元
單季現金流（億元）
22Q122Q323Q123Q324Q124Q325Q125Q326Q126Q3
| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q3 | 28.85 | −3.82 | 25.03 |
| 2026 Q2 | 51.12 | −1.38 | 49.75 |
| 2026 Q1 | 67.00 | −4.10 | 62.90 |
| 2025 Q4 | 30.62 | −3.49 | 27.13 |
| 2025 Q3 | 53.50 | −4.94 | 48.56 |
| 2025 Q2 | 24.49 | −1.13 | 23.35 |
| 2025 Q1 | 53.33 | −1.47 | 51.86 |
| 2024 Q4 | 73.41 | −6.39 | 67.02 |
| 2024 Q3 | 21.06 | −4.12 | 16.94 |
| 2024 Q2 | 53.42 | −0.90 | 52.52 |
| 2024 Q1 | 40.65 | −0.34 | 40.31 |
| 2023 Q4 | 89.50 | −1.36 | 88.14 |
| 2023 Q3 | 106.40 | −1.14 | 105.26 |
| 2023 Q2 | 75.60 | −1.50 | 74.09 |
| 2023 Q1 | 72.53 | −4.08 | 68.45 |
| 2022 Q4 | 89.61 | −3.67 | 85.94 |
| 2022 Q3 | 73.24 | −0.65 | 72.60 |
| 2022 Q2 | 98.10 | −0.98 | 97.12 |
| 2022 Q1 | 88.92 | −3.09 | 85.83 |
| 2021 Q4 | 202.35 | −2.19 | 200.16 |
財經資料來源：FinLab