李洲
306618.80−1.15−5.76%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 Q226.48%222.31%189.64%212.6 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 | 26.48% | 222.31% | 189.64% | 212.6 |
| 2026 Q1 | 33.54% | 145.50% | 112.79% | 23.3 |
| 2025 Q4 | 33.94% | 135.47% | 103.12% | 8.5 |
| 2025 Q3 | 33.75% | 136.85% | 105.69% | 23.0 |
| 2025 Q2 | 34.43% | 128.34% | 113.71% | −36.2 |
| 2025 Q1 | 31.39% | 151.85% | 131.50% | −33.3 |
| 2024 Q4 | 29.63% | 176.20% | 155.94% | −2.1 |
| 2024 Q3 | 28.81% | 178.92% | 158.27% | 11.7 |
| 2024 Q2 | 28.61% | 176.25% | 155.43% | 51.8 |
| 2024 Q1 | 27.87% | 164.54% | 137.03% | −13.1 |
| 2023 Q4 | 28.40% | 169.33% | 143.66% | −11.4 |
| 2023 Q3 | 29.04% | 177.75% | 150.86% | −0.9 |
| 2023 Q2 | 29.14% | 167.71% | 142.22% | −21.1 |
| 2023 Q1 | 30.92% | 148.93% | 123.86% | −28.5 |
| 2022 Q4 | 32.02% | 163.10% | 130.56% | 59.6 |
| 2022 Q3 | 37.75% | 127.30% | 87.77% | −2.0 |
| 2022 Q2 | 39.88% | 125.93% | 80.36% | 12.7 |
| 2022 Q1 | 42.80% | 118.82% | 80.85% | 9.4 |
| 2021 Q4 | 40.07% | 119.34% | 85.41% | 59.5 |
| 2021 Q3 | 43.94% | 103.24% | 71.58% | 13.2 |
經營效率單位：天
2026 Q266.4 天48.3 天151.0 天114.7 天−36.3 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 | 66.4 | 48.3 | 151.0 | 114.7 | −36.3 |
| 2026 Q1 | 68.1 | 56.1 | 154.6 | 124.2 | −30.4 |
| 2025 Q4 | 79.5 | 70.7 | 188.0 | 150.2 | −37.8 |
| 2025 Q3 | 43.5 | 51.0 | 150.9 | 94.5 | −56.4 |
| 2025 Q2 | 74.6 | 50.4 | 137.3 | 125.0 | −12.3 |
| 2025 Q1 | 72.8 | 67.2 | 175.8 | 140.0 | −35.8 |
| 2024 Q4 | 88.9 | 63.5 | 169.3 | 152.4 | −16.9 |
| 2024 Q3 | 72.7 | 58.9 | 155.7 | 131.7 | −24.1 |
| 2024 Q2 | 91.9 | 58.4 | 151.5 | 150.3 | −1.2 |
| 2024 Q1 | 95.0 | 67.0 | 164.6 | 162.0 | −2.6 |
| 2023 Q4 | 103.4 | 57.0 | 108.6 | 160.4 | 51.9 |
| 2023 Q3 | 96.3 | 90.7 | 135.3 | 186.9 | 51.6 |
| 2023 Q2 | 92.6 | 102.5 | 150.4 | 195.1 | 44.7 |
| 2023 Q1 | 89.1 | 71.9 | 67.4 | 161.0 | 93.6 |
| 2022 Q4 | 101.1 | 122.0 | 82.5 | 223.1 | 140.7 |
| 2022 Q3 | 64.3 | 152.3 | 120.6 | 216.6 | 96.1 |
| 2022 Q2 | 142.0 | 217.4 | 235.5 | 359.4 | 123.9 |
| 2022 Q1 | 126.0 | 183.9 | 256.3 | 309.9 | 53.6 |
| 2021 Q4 | 118.4 | 100.5 | 152.3 | 218.9 | 66.6 |
| 2021 Q3 | 118.1 | 93.0 | 129.4 | 211.0 | 81.6 |
現金流單位：億元
2026 Q20.17 億元−0.01 億元0.16 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 | 0.17 | −0.01 | 0.16 |
| 2026 Q1 | 0.24 | −0.01 | 0.23 |
| 2025 Q4 | 0.14 | −0.06 | 0.08 |
| 2025 Q3 | 0.08 | 0.00 | 0.08 |
| 2025 Q2 | −0.16 | −0.01 | −0.17 |
| 2025 Q1 | −0.02 | −0.01 | −0.03 |
| 2024 Q4 | −0.05 | 0.00 | −0.05 |
| 2024 Q3 | 0.17 | −0.01 | 0.16 |
| 2024 Q2 | −0.59 | 0.06 | −0.53 |
| 2024 Q1 | −0.04 | −0.08 | −0.12 |
| 2023 Q4 | −0.07 | −0.03 | −0.11 |
| 2023 Q3 | −0.15 | 0.00 | −0.15 |
| 2023 Q2 | 0.20 | −0.01 | 0.19 |
| 2023 Q1 | −0.01 | −0.08 | −0.09 |
| 2022 Q4 | −0.57 | −0.01 | −0.58 |
| 2022 Q3 | 0.43 | 0.00 | 0.43 |
| 2022 Q2 | −1.21 | −0.02 | −1.23 |
| 2022 Q1 | 0.30 | −0.04 | 0.26 |
| 2021 Q4 | 0.82 | −0.02 | 0.80 |
| 2021 Q3 | 0.33 | −0.01 | 0.32 |
財經資料來源：FinLab