立德
30587.28−0.11−1.49%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 Q267.54%115.27%83.31%2.0 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 | 67.54% | 115.27% | 83.31% | 2.0 |
| 2026 Q1 | 68.21% | 113.66% | 80.94% | −2.5 |
| 2025 Q4 | 68.60% | 108.69% | 75.73% | −14.0 |
| 2025 Q3 | 63.36% | 110.69% | 70.23% | −8.3 |
| 2025 Q2 | 63.66% | 108.33% | 70.49% | 8.4 |
| 2025 Q1 | 60.25% | 134.36% | 89.17% | −4.1 |
| 2024 Q4 | 59.18% | 141.73% | 95.70% | −9.3 |
| 2024 Q3 | 57.42% | 160.82% | 115.10% | −4.3 |
| 2024 Q2 | 55.00% | 152.73% | 108.10% | −6.5 |
| 2024 Q1 | 56.03% | 151.53% | 111.13% | −8.2 |
| 2023 Q4 | 63.78% | 126.31% | 87.54% | 2.8 |
| 2023 Q3 | 63.78% | 144.87% | 98.62% | 0.8 |
| 2023 Q2 | 63.29% | 135.20% | 91.58% | 2.1 |
| 2023 Q1 | 66.67% | 117.02% | 74.11% | 1.7 |
| 2022 Q4 | 68.53% | 96.16% | 58.77% | 2.1 |
| 2022 Q3 | 68.94% | 92.47% | 60.81% | 0.2 |
| 2022 Q2 | 69.85% | 90.33% | 54.33% | −3.5 |
| 2022 Q1 | 70.18% | 91.17% | 52.91% | −8.8 |
| 2021 Q4 | 71.37% | 94.48% | 60.16% | −6.4 |
| 2021 Q3 | 69.61% | 99.82% | 60.74% | −7.1 |
經營效率單位：天
2026 Q2113.3 天94.9 天116.6 天208.2 天91.5 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 | 113.3 | 94.9 | 116.6 | 208.2 | 91.5 |
| 2026 Q1 | 116.2 | 110.0 | 139.6 | 226.2 | 86.6 |
| 2025 Q4 | 117.1 | 100.2 | 125.8 | 217.3 | 91.6 |
| 2025 Q3 | 119.0 | 110.2 | 128.6 | 229.2 | 100.6 |
| 2025 Q2 | 114.2 | 107.2 | 124.7 | 221.4 | 96.7 |
| 2025 Q1 | 111.5 | 111.1 | 130.3 | 222.7 | 92.4 |
| 2024 Q4 | 112.4 | 112.3 | 136.0 | 224.7 | 88.7 |
| 2024 Q3 | 113.1 | 102.7 | 121.0 | 215.8 | 94.8 |
| 2024 Q2 | 122.2 | 100.8 | 118.2 | 223.1 | 104.9 |
| 2024 Q1 | 142.7 | 104.9 | 132.2 | 247.6 | 115.4 |
| 2023 Q4 | 113.9 | 87.7 | 107.0 | 201.6 | 94.6 |
| 2023 Q3 | 110.6 | 90.2 | 97.6 | 200.7 | 103.1 |
| 2023 Q2 | 90.8 | 77.3 | 85.1 | 168.1 | 83.0 |
| 2023 Q1 | 106.4 | 97.4 | 114.0 | 203.7 | 89.8 |
| 2022 Q4 | 95.0 | 87.3 | 100.8 | 182.4 | 81.6 |
| 2022 Q3 | 86.3 | 86.1 | 92.2 | 172.3 | 80.2 |
| 2022 Q2 | 77.1 | 90.3 | 92.9 | 167.4 | 74.5 |
| 2022 Q1 | 105.3 | 115.4 | 136.1 | 220.7 | 84.7 |
| 2021 Q4 | 102.1 | 96.9 | 116.9 | 198.9 | 82.0 |
| 2021 Q3 | 96.6 | 95.0 | 106.1 | 191.5 | 85.4 |
現金流單位：億元
2026 Q2−0.62 億元−0.19 億元−0.81 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 | −0.62 | −0.19 | −0.81 |
| 2026 Q1 | −2.05 | −0.27 | −2.32 |
| 2025 Q4 | −1.39 | −0.47 | −1.87 |
| 2025 Q3 | −3.56 | 2.91 | −0.65 |
| 2025 Q2 | 4.78 | −3.73 | 1.05 |
| 2025 Q1 | 0.13 | −1.10 | −0.98 |
| 2024 Q4 | −2.11 | −2.33 | −4.44 |
| 2024 Q3 | 2.42 | −0.36 | 2.06 |
| 2024 Q2 | 0.94 | −0.24 | 0.70 |
| 2024 Q1 | −0.18 | −0.21 | −0.39 |
| 2023 Q4 | 1.34 | −0.57 | 0.77 |
| 2023 Q3 | −0.13 | −0.39 | −0.52 |
| 2023 Q2 | −1.13 | 0.00 | −1.14 |
| 2023 Q1 | 0.81 | −0.05 | 0.76 |
| 2022 Q4 | −0.09 | 0.24 | 0.15 |
| 2022 Q3 | 2.46 | 0.04 | 2.50 |
| 2022 Q2 | −0.89 | −0.29 | −1.18 |
| 2022 Q1 | −0.62 | −0.59 | −1.21 |
| 2021 Q4 | 3.44 | −0.32 | 3.12 |
| 2021 Q3 | −0.92 | −0.50 | −1.42 |