力特
305118.05−0.85−4.50%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 Q236.72%196.29%102.06%22.0 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 | 36.72% | 196.29% | 102.06% | 22.0 |
| 2026 Q1 | 34.57% | 108.02% | 60.29% | 11.4 |
| 2025 Q4 | 36.88% | 108.33% | 67.02% | 14.9 |
| 2025 Q3 | 38.59% | 249.77% | 139.37% | 8.9 |
| 2025 Q2 | 41.81% | 217.00% | 115.26% | −1.3 |
| 2025 Q1 | 36.50% | 325.28% | 191.16% | 11.8 |
| 2024 Q4 | 39.08% | 287.05% | 179.47% | 14.5 |
| 2024 Q3 | 37.40% | 365.12% | 207.09% | 13.0 |
| 2024 Q2 | 39.19% | 316.97% | 166.46% | 10.3 |
| 2024 Q1 | 36.45% | 555.70% | 267.48% | 15.1 |
| 2023 Q4 | 40.95% | 352.29% | 174.94% | 8.9 |
| 2023 Q3 | 42.26% | 342.50% | 200.31% | 8.3 |
| 2023 Q2 | 44.92% | 293.19% | 167.88% | 5.2 |
| 2023 Q1 | 42.61% | 98.64% | 50.24% | 1.3 |
| 2022 Q4 | 44.87% | 95.10% | 41.47% | 1.3 |
| 2022 Q3 | 49.96% | 95.57% | 40.82% | 13.0 |
| 2022 Q2 | 54.59% | 90.57% | 40.56% | 14.1 |
| 2022 Q1 | 56.57% | 245.26% | 111.27% | 10.1 |
| 2021 Q4 | 57.70% | 232.73% | 101.33% | 2.1 |
| 2021 Q3 | 59.30% | 81.24% | 38.42% | 7.2 |
經營效率單位：天
2026 Q287.2 天162.3 天18.0 天249.5 天231.5 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 | 87.2 | 162.3 | 18.0 | 249.5 | 231.5 |
| 2026 Q1 | 130.3 | 182.2 | 14.7 | 312.5 | 297.8 |
| 2025 Q4 | 97.3 | 137.7 | 15.2 | 235.0 | 219.8 |
| 2025 Q3 | 104.4 | 166.3 | 26.6 | 270.8 | 244.2 |
| 2025 Q2 | 108.5 | 179.5 | 32.7 | 288.0 | 255.4 |
| 2025 Q1 | 131.9 | 198.6 | 38.0 | 330.5 | 292.6 |
| 2024 Q4 | 101.1 | 160.0 | 27.2 | 261.1 | 233.9 |
| 2024 Q3 | 98.0 | 189.2 | 23.1 | 287.2 | 264.1 |
| 2024 Q2 | 106.1 | 215.0 | 22.4 | 321.1 | 298.7 |
| 2024 Q1 | 127.1 | 276.6 | 41.2 | 403.8 | 362.6 |
| 2023 Q4 | 109.3 | 223.3 | 42.6 | 332.6 | 290.0 |
| 2023 Q3 | 97.3 | 125.2 | 19.2 | 222.5 | 203.3 |
| 2023 Q2 | 97.9 | 151.3 | 16.2 | 249.2 | 233.0 |
| 2023 Q1 | 118.2 | 195.3 | 17.6 | 313.5 | 295.9 |
| 2022 Q4 | 108.0 | 201.1 | 23.3 | 309.1 | 285.8 |
| 2022 Q3 | 103.6 | 211.7 | 37.9 | 315.4 | 277.5 |
| 2022 Q2 | 89.9 | 186.0 | 40.9 | 275.9 | 235.0 |
| 2022 Q1 | 89.0 | 177.1 | 30.2 | 266.1 | 236.0 |
| 2021 Q4 | 92.9 | 193.9 | 23.4 | 286.8 | 263.4 |
| 2021 Q3 | 96.4 | 173.2 | 19.3 | 269.6 | 250.3 |
現金流單位：億元
2026 Q2−0.46 億元−0.07 億元−0.53 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 | −0.46 | −0.07 | −0.53 |
| 2026 Q1 | 1.29 | −0.05 | 1.24 |
| 2025 Q4 | 1.70 | −0.01 | 1.68 |
| 2025 Q3 | 1.48 | −0.10 | 1.38 |
| 2025 Q2 | 1.08 | −0.05 | 1.03 |
| 2025 Q1 | 1.60 | −0.06 | 1.54 |
| 2024 Q4 | 0.81 | −0.01 | 0.80 |
| 2024 Q3 | 1.55 | −0.03 | 1.53 |
| 2024 Q2 | 1.68 | −0.07 | 1.60 |
| 2024 Q1 | 0.61 | −0.03 | 0.58 |
| 2023 Q4 | 0.94 | −0.03 | 0.91 |
| 2023 Q3 | 1.96 | −0.21 | 1.74 |
| 2023 Q2 | 0.64 | −0.01 | 0.63 |
| 2023 Q1 | 3.43 | −0.01 | 3.43 |
| 2022 Q4 | 3.57 | −0.04 | 3.53 |
| 2022 Q3 | 1.92 | −0.02 | 1.90 |
| 2022 Q2 | 0.40 | −0.07 | 0.33 |
| 2022 Q1 | 2.06 | −0.06 | 2.00 |
| 2021 Q4 | 1.81 | −0.09 | 1.72 |
| 2021 Q3 | 2.40 | −0.06 | 2.34 |